CPA-Scribo — A place for you?

Picture courtesy of DollarPhoto.com

Picture courtesy of DollarPhoto.com

If you’ve ever asked yourself any of the questions below, you’re in the right place.

How can I keep up with evolving professional standards including changes in accounting, auditing, compilation, and review standards?

How can I find technology tips for my accounting firm?

How can I increase efficiency in my accounting practice?

How can I find accounting and auditing information that is practical and not just theory?

Where can I find accounting and auditing information that is designed for small- to medium-sized accounting firms?

Sample Posts

The New FASB Going Concern Guidance – Accounting

Reviewing Audit Workpapers – Auditing

SSARS 21 – The Lowdown – Compilations

Five Disbursement Fraud Audit Tests – Fraud

An Auditor’s Cell Phone – Technology

For more information about my fraud-related content, click here for a dedicated page.

CPA-Scribo’s Mission

Mission: To assist small- to medium-sized CPA firms with accounting, auditing, fraud, and technology issues.

Who is Charles Hall?

I am blogging from the perspective of a CPA who has been in public accounting since 1985. I previously owned my own firm (for six years), but, for the most part, I have worked for CPA firms in the range of 25 to 125 people. I am the quality control partner for McNair, McLemore, Middlebrooks & Co. where I provide technical support to approximately 100 professionals, most of whom are CPAs.

I have taught CPE classes since 1990 and do my best to make the complicated simple. I have spoken at conferences for the Georgia Society of CPAs and the Institute of Internal Auditors.

Some CPA firms allow me the privilege of performing their internal inspections, peer reviews, or simply to act as a sounding board for new ideas. I am a member of the Georgia Society of CPAs’ Peer Review Committee.

Since 2004, I have been a member of the Association of Certified Fraud Examiners. The fraud cases I have worked on range from a few thousand to two million.

I am a consultant with the Carl Vinson Institute of Government at the University of Georgia. I have written course material for the Institute and also teach their local government fraud class.

I am the author of The Little Book of Local Government Fraud Prevention and Preparation of Financial Statements & Compilation Engagements. Additionally, I am a contributing editor to PPC’s Guide to Cash, Tax, and Other Bases of Accounting.

Click below for a short video about my past and CPA-Scribo.com.


You can contact me by email at chall@mmmcpa.com.

Legal Disclaimer

The information herein is provided to assist you; there is no guarantee that all information is correct; user assumes all risks related to use of the material in this blog. Users should perform his or her own research to reach final conclusions about all matters. Also, the views in this blog may not represent the views of the CPA firm I work for.

Soli Deo Gloria.

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11 thoughts on “About

  1. Peter, Sorry for the problem. Please do the following: (1) click the “Follow” tab in the bottom right corner of the blog, (2) key in your email address in the white box, and (3) click subscribe. It could be that the service provider (Feedburner) was down temporarily. Thanks.

  2. Charles,

    How did you get started with this blog? What steps did you take to create it? Were there any expenses you paid? Are there any free blogging starting place I can use to create my own blog?

    Thank you.

  3. Mr. Charles:

    I love your blog. It is always relevant. I wanted to see what your opinion was of proper way to format the equity section of LLC OCBOA statements when entity election was Corporation? We have generally used a partnership style equity section but I became concerned as I prepare for peer review on my ocboa compilations.

    Thanks for any input!

    • Robb, yes the LLC’s equity is presented like a partnership’s. I am not a tax guy at all, but you want to disclose the LLC equity using the categories in the tax return. GAAP calls for disclosure of the various types of LLC interest (if owners have different rights and privileges). GAAP also calls for the disclosure of the components of equity (e.g., undistributed earnings)–either on the face of the statements or in a note. Tax-basis statements should provide disclosures similar to those in GAAP. The LLC equity section starts with the title “Members equity.”

  4. Charles,

    Love the new book. Very simple and gets right to the meat of the SSARS 21 issues. We have been doing tax basis financials for our monthly bookkeeping clients. Question has arisen with client that wants to show his accounts receivable and accounts payable on the financials. Technically he is on cash basis for tax return reporting so I am thinking we can no longer issue “tax basis” financials; however we are definitely not issuing GAAP basis.

    Hoping you have seen this issue and can help with presentation.
    Thanks for your hard work!

    Robb Hurst

    • Robb, thanks for purchasing my book and I am glad you are finding it useful.

      Interesting question. It is permissible to use a modified cash basis of accounting. If this basis is used, you may want to provide a selected note disclosure explaining the details of the modified cash basis (accruing receivables and payables). If the cash basis is used for your tax return, then the change to a modified cash basis should be easy.

  5. Enjoy the site. Very insightful for newcomer to the field. I’m studying for CPA exam and was wondering if you had any input on certain classes, websites or if you had any material that would be useful. thanks, trey