Developed through 20 years of experience in auditing practice for clients in a broad spectrum of industries and updated through SAS-120, the Guide is an essential tool for the CPA. Covers all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor. Includes; Real opening paragraphs of management letters; Hundreds of management comment examples; Numerous situations that are encountered by real firms working with real clients
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Bert Swain attended American University on scholarship and graduated in 1979 with a Bachelors Degree in Accounting. He later returned and earned a Masters Degree in Taxation, in 1987. After graduation in 1979, Mr. Swain was immediately employed by a national accounting firm, where he gained broad experience in audits of many types of organizations. In 1983, Mr. Swain joined Kamerow, Weintraub & Swain, LLP, to manage the audit and accounting segment of the practice that now encompasses numerous clients in various industries such as professional services, retail, not-for-profit, and others. He is also the Director of Quality Control with regard to the firms accounting and audit practice. In 2006, Kamerow, Weintraub & Swain, LLP merged with Goodman & Company, where Mr. Swain is a partner and serves the firm on various committees. Mr. Swain is a member of the American Institute of Certified Public Accountants (former Council member), the Maryland Association of Certified Public Accountants, the Association of Practicing Certified Public Accountants, the Association of Certified Fraud Examiners, and the Greater Washington Society of Certified Public Accountants (GWSCPA), where he has served as a member of the Board of Governors and was President for the 1995-96 fiscal year.
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