About

About CPA Hall Talk

Is CPA Hall Talk for you?

If you work for a small- to medium-sized public accounting firm, yes. 

If you feel like you’re suffocating from too much work and not enough organization, yes. 

If you desire accounting and auditing guidance, yes. 

If you need assistance with risk assessment, yes. 

If you wonder how to perform compilations or review engagements, yes.

If you need fraud detection and prevention assistance, yes.

If you’re looking for practical technology tips, yes. 

So who is Charles Hall, the blogger behind CPA Hall Talk?

Who is Charles Hall?

I graduated from the University of Georgia in 1984 and have worked in public accounting for my entire career, mainly as an accounting and auditing guy. In 1987, I became a Certified Public Accountant, and in 2004 I became a Certified Fraud Examiner. 

 

I have worked for firms with as few as three people and now work for a firm with over one hundred and twenty. In the early 2000s I had my own firm (along with a partner) for six years. So I’ve worked in several different public accounting environments. 

Along the way, I began to see CPA’s pain points. As a response, I started to teaching continuing education classes in 1989 and have done so ever since. People kept saying to me, “you know how to make the complicated simple,” which always made me smile. This led to a greater desire for me to share what I know with others. 

In 2014, I started CPA Hall Talk as a way to give back to my community of public accounting friends. The blog started out small with just a few folks checking in each month, mainly from the United States.

Now, over 40,000 people visit monthly to see what they can learn. And the visitors are not only from the U.S., but Africa, England, Philippines, India, Australia, Canada—really everywhere. This excites me. I love to see my fellow public accounting mates learn!

CPA Hall Talk Books

As a part of my sharing knowledge, I have published three books on Amazon: The Why and How of Auditing, The Little Book of Local Government Fraud Preventionand Audit Risk Assessment Made Easy

Contributing Editor for PPC

I am also a contributing editor to PPC’s Guide to Audits of Local Governments,  PPC’s Guide to Cash, Tax, and Other Bases of Accounting, and PPC’s Guide to Quality Control

Speaker at Conferences

I have taught continuing education classes for over thirty years to national and local groups including the American Institute of CPAs, The Institute of Internal Auditors, the Georgia Governments Finance Officer’s Association, and the Georgia Society of CPAs.

Charles Hall

McNair, McLemore, Middlebrooks & Co., LLC

I am the Quality Control partner at McNair, McLemore, Middlebrooks & Co., LLC. There I have the privilege of serving over twenty partners and over one hundred professionals. Over sixty of our people are CPAs. We serve a range of industries as a firm, and I, personally, provide services to other CPA firms such as assistance with professional standards and reviews of financial statements. 

Subscribe Now

You can subscribe to CPAHallTalk below. That way you’ll receive my periodic newsletters by email. And if you decide you don’t desire to continue, you can unsubscribe at any time. But if you like what you see, invite your friends to join us here. (Over 3,000 people have already done so.)

Best of all, it’s free. 

God bless you and yours. I wish you the best in your accounting career. 

Check out my most popular posts: The Why and How of Auditing

  • Robb says:

    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!

  • Charles Hall says:

    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.”

  • Robb Hurst says:

    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

  • Charles Hall says:

    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.

  • trey barber says:

    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

  • Charles Hall says:

    Trey, I would definitely take a prep course. Something I did not do myself, but wish I had before I took the exam the first time. I’d use Becker.

  • Dario Ramirez says:

    Mr. Hall, I found your material very interesting. I am a Colombian born with a Massachusetts CPA license. I work for another CPA and I am in charge of the 990’s, reviews and audits of non-for-profits. Unfortunately, in this small practice, I don’t have other professionals around me to seek their guidance. Even my employer is not Knowledgeable with reviews and audits. So, I am totally alone in this office.

    If you can recommend one of your books to help me with the reviews and audits of non-for-profits, it will appreciated.
    Thanks,
    Dario Ramirez

  • Charles Hall says:

    Dario, I suggest purchasing the AICPA’s audit guide for nonprofits: https://www.amazon.com/Audit-Accounting-Guide-Not-Profit-ebook/dp/B07CQVYLSG/ref=sr_1_1?ie=UTF8&qid=1533689318&sr=8-1&keywords=Not+profit+audits

    They do a great job of providing audit guides by industry. Hope this helps you.

  • JUAN B RUEDA says:

    Hello Mr. Hall

    I had your book Preparation of Financial Statements but somebody doing clean up work throw it away by mistake. Do you still have it for sale? I had purchased on amazon but it no longer there. Thank you so much.

  • Charles Hall says:

    Juan, can you email me about this at at chall@mmmcpa.com? Thanks. Charles

  • Terri Holley says:

    Subscribe please! Thanks!

  • Charles Hall says:

    You should see a subscription box at the top of any page in my blog. Just key in your email address there and you’ll be subscribed. Thanks.

  • Teddy Woods says:

    Charles,
    If I am doing a presentation on tax basis of accounting and the client asks me to do a compilation can I do that compilation on the tax basis?

  • >