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Small businesses whose books are audited—by a hired certified public accountant, not the Internal Revenue Service—improve their chances of getting a loan, and at far better terms, than businesses with less scrutinized financial statements, a new study shows.
Yet even as owners continue to struggle with tight credit, few can afford the time, effort or cost of preparing complex financial statements, let alone having them audited, small-business owners, lenders and accountants say.
“Banks love when you have audited financials because they view it as a form of insurance,” says Buzz Rose, a certified public accountant in Pittsburgh. “But audits have become very expensive and to have one done ‘just in case’ would seem to be a waste of time and money.”
But the benefits might outweigh the costs.
Based on data from more than 10,000 closely held companies—about half of which have less than 500 employees—a study by the University of Chicago Booth School of Business found audited businesses save an average of $6,900 for every $1 million in outstanding debt every year as a result of lower interest rates, which were more than half a percentage point below rates paid by nonaudited businesses. For a loan of $3.3 million, the average size of loans analyzed in the study, the savings was about $23,000.
A small-business audit costs anywhere from $5,000 to $75,000, depending on the size of the company, the complexity of its data and other factors—typically double the cost of a financial statement review, the next highest level of CPA-verified assurance after an audit.
An audit provides third-party assurance that a company’s financial statements are correctly prepared and based on verified business data, while a review shows the statements are at least internally consistent with data provided by management.
“There appears to be a very real cost benefit to getting an audit, beyond the obvious value of having your financial statements in order,” says Michael Minnis, a Booth School assistant professor of accounting who led the study. The Booth School study is expected to be published in the Journal of Accounting Research in May.
Similarly, a joint study last year by Michigan State University and Indiana University found small businesses with audited financial statements were “significantly less likely” to be denied credit from banks.
David Leuthold, chief executive of Century Negotiations Inc., a North Huntingdon, Pa., consumer-debt settlement firm, says he started having his books audited annually in 2005 to double-check his own bookkeeping, paying about $8,000 an audit. The move paid off when he applied for a $100,000 line of credit the following year.
“The bank required audited financial statements,” says Mr. Leuthold, whose company made $8 million in revenue last year. Even without audited books, he believes the bank might have approved the loan, though at less favorable terms. “We had what they wanted, so it was definitely worth it,” he says.
Still, for many small businesses seeking a loan, lenders say an audit is costly and unnecessary.
“Audits provide good information. The more concrete information a lender can get, the better,” says Tom Burke, the director of Wells Fargo’s Small Business Administration lending division. But he questioned the necessity of audits for every business.
Mr. Burke says a business with less than $1 million in annual revenue can ask a CPA to prepare a compilation, which is a cheaper, unaudited financial statement based on recorded sales, inventory and other data. Since owners often use these statements to manage daily operations—and they’re prepared by CPAs—lenders have some assurance of the statements’ accuracy in making loan decisions.
“I’d hate to see people taking steps that aren’t necessary, or that they can’t afford,” Mr. Burke says.
Small-business accountant David Wilke, of Carnegie, Pa., says he helps borrowers and lenders negotiate loan terms based on mutually acceptable levels of assurance, ranging from compilations to audits. He says a CPA “adds value by determining what a bank wants and what a business can provide at an early stage,” rather than trying to convince every client to get audited.
Mr. Rose, the accountant in Pittsburgh, says it’s only worth going through an audit—which can require days and even weeks of a manager’s time—when a business owner has a loan in hand that’s contingent on providing audited financial statements.
Audited or not, less than a quarter of businesses with fewer than 500 employees keep financial statements of any kind, according to the Federal Reserve Board’s National Survey of Small Business Finances.
“There’s a lot of criticism that it’s expensive and difficult to prepare and audit your financial statements,” says Teri Yohn, an Indiana University associate professor of accounting who sits on the Financial Accounting Foundation’s blue-ribbon panel on private-company accounting standards. “But there are clearly benefits.”
Schutte & Hilgendorf, PLLC, a Prescott based CPA firm provides audits and reviews to small businesses, government entities, non-profit organizations, and homeowners associations. We also provide tax preparation and planning services, QuickBooks consulting and training and payroll and sales tax services to individuals and small businesses. Contact us for pricing or more information about how we can help you!
How many non-profit boards hire an outside auditor?
Eighty-four percent of the respondents of a recent BoardSource governance survey say that they annually hire an auditor to conduct an external financial audit. Smaller organizations are less likely than large organizations to hire an auditor.
Here are five key ways to maximize the audit process:
Be sure the board is in the audit driver’s seat. The nonprofit board has the responsibility to oversee the audit process. This includes assessing the financial controls, policies, procedures, and condition of the organization and overseeing the external auditor.
Review the auditor’s independence. The board should be certain that the auditor is independent and objective in performing duties.
Choose your auditor carefully. Even with rigorous efforts by professional bodies governing the practice of Certified Public Accountants to improve the quality of audits, not all audits are created equal.
Invest your audit dollars wisely. While it is important to be certain the audit fees are reasonable in light of the quality and value of an audit, focusing too much attention on cost can be detrimental to the health of the audit and ultimately to the organization.
Properly use your audit committee. The audit committee should be the fulcrum of the financial reporting function. Start with an independent audit committee. The committee members should not be members of the nonprofit’s staff. Invite staff members to committee meetings to answer questions and to provide information.
Excerpted from the Maximizing the Audit Process by Dan Busby.
Should you have questions regarding this post or any other accounting or auditing needs, contact us at Schutte & Hilgendorf, PLLC, Prescott accountants serving the greater Yavapai County with tax, accounting, auditing, and QuickBooks consulting expertise.
Many more tax-exempts can file e-Postcard instead of Form 990 for 2010 under new rule
Rev Proc 2011-15, 2011- IRB, IR 2011-3
In a Revenue Procedure, IRS has raised the annual gross receipts threshold at which tax-exempt organizations (other than private foundations and Code Sec. 509(a)(3) supporting organizations) must file Form 990, Return of Organization Exempt from Income Tax, from $25,000 to $50,000, for tax years beginning on or after Jan. 1, 2010. Thus, under this new rule, most tax-exempt organizations whose gross annual receipts are normally $50,000 or less can file the simpler Form 990-N (Electronic Notification e-Postcard).
Background on tax-exempts’ filing requirements. Under Code Sec. 6033(a), most tax-exempt organizations, other than churches, must file with IRS an annual Form 990, Form 990-EZ (Short Form Return or Organization Exempt From Income Tax), or Form 990-PF (Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation). Under the discretionary authority in Code Sec. 6033(a)(3)(B), IRS provided that exempt organizations, other than a private foundation, whose annual gross receipts aren’t normally in excess $25,000 do not have to file Form 990, but instead can file the simpler Form 990-N, the e-Postcard which only requests eight items of information items. (Rev Proc 83-23, 1983-1 CB 687) IRS provides similar exceptions for tax-exempt foreign (Rev Proc 94-17, 1994-1 CB 579) and possession organizations (Rev Proc 2003-21, 2003-1 CB 448).
Form 990-series information returns are due on the 15th day of the fifth month after an organization’s fiscal year ends.
RIA observation: Non-church exempt organizations that fail to file for three consecutive years automatically lose their tax-exempt status. In an effort to help them keep their status, IRS offered a one-time, two-part filing relief program in July of 2010 to bring small organizations back into compliance, see Federal Taxes Weekly Alert 07/29/2010.
New simpler reporting rule. Rev Proc 2011-15, Sec. 3.01, provides that a exempt organization (other than a private foundation or a Code Sec. 509(a)(3) supporting organization) that normally has annual gross receipts of not more than $50,000 (as described in Rev Proc 2011-15, Sec. 4) isn’t required to file an annual return under Code Sec. 6033(a) , i.e., Form 990. Rev Proc 2011-15, Sec. 4, provides that the annual gross receipts of an organization are normally not more than $50,000 if:
· in the case of an organization that has been in existence for one year or less, its gross receipts, including amounts pledged by donors, are $75,000 or less during its first tax year;
· in the case of an organization that has been in existence for more than one year, but less than three years, its average annual gross receipts for its first two tax years are $60,000 or less; and,
· in the case of an organization that has been in existence for three years or more, its average annual gross receipts for the immediately preceding three tax years, including the tax year for which the return is filed, are $50,000 or less.
In addition, Rev Proc 2011-15, Sec. 3.02, provides that a tax-exempt foreign organization or a U.S. possession organization (other than a private foundation or a Code Sec. 509(a)(3) supporting organization) isn’t required to file an annual return under Code Sec. 6033(a) if:
(1) it normally doesn’t receive more than $50,000 in annual gross receipts from sources within the U.S.; and
(2) it has no significant activity (including lobbying and political activity and the operation of a trade or business, but excluding investment activity) in the U.S.
If at any time an organization ceases to meet the conditions set out in Rev Proc 2011-15, it must file an annual return on Form 990 for the year in which it first ceased to qualify for relief under Rev Proc 2011-15 and for all later years in which the organization doesn’t qualify. (Rev Proc 2011-15, Sec. 3.04)
Tax-exempt organizations exempted from filing an annual return under Rev Proc 2011-15 must submit a Form 990-N e-Postcard annually in electronic format. By submitting an e-Postcard, an organization acknowledges that it isn’t required to file a return because its annual gross receipts are normally not more than $50,000. (Rev Proc 2011-15, Sec. 3.03) Further, Rev Proc 2011-15 doesn’t affect an organization’s obligation under the Code to file any tax or information return other than Form 990. For example, if an organization earns sufficient gross unrelated business income, it is still required to file of Form 990-T, Exempt Organizations Business Income Tax Return. (Rev Proc 2011-15, Sec. 5)
Rev Proc 2011-15, Sec. 1, provides that it doesn’t apply to organizations exempt from income tax under Code Sec. 527 (i.e., political organizations).
RIA Research References: For tax-exempt organization’s annual return Form 990, see FTC 2d/FIN ¶ S-2801; United States Tax Reporter ¶ 60,334; TaxDesk ¶ 688,001.
Source: Federal Tax Updates on Checkpoint Newsstand tab 1/14/2011
Should you have questions regarding this post or any other tax needs, contact us at Schutte & Hilgendorf, PLLC, Prescott accountants serving the greater Yavapai County with tax, accounting, auditing, and QuickBooks consulting expertise.
IRS may recharacterize dividend payments to S shareholder-employee as wages
Watson, P.C. v. U.S., (DC IA 12/23/10) 107 AFTR 2d ¶2011-305
A district court has concluded that an S corporation shareholder-employee’s $24,000 salary in 2002 and 2003 was unreasonably low, and allowed IRS to reclassify as salary over $67,000 in dividend payments to the officer during each of those years. The corporation will also owe employment taxes on the reclassified dividend payments.
RIA observation: This is a long standing compliance issue with IRS, which feels that many service professionals try to minimize Medicare and Social Security taxes by routing what would otherwise be self-employment income through an S corporation and then paying themselves a nominal salary. Since the amount of compensation that an S corporation pays its employee-shareholder is within the employee-shareholder’s discretion, he may have an incentive to claim less than a reasonable salary and take from the S corporation other payments (e.g., dividends) that aren’t subject to employment taxes.
RIA observation: In 2010, the House but not the Senate passed legislation that included a crackdown on service professionals who try to minimize Medicare and Social Security taxes by routing their self-employment income through an S corporation and then paying themselves a nominal salary (see Federal Taxes Weekly Alert 06/03/2010).
Facts. David E. Watson had a bachelor’s degree in business administration and a specialization in accounting. He owned a professional corporation (PC) called DEWPC that, since its inception, had elected to be taxed as an S corporation. Watson was its sole shareholder, employee, director, and officer, and was the only person to whom DEWPC distributed money during the years at issue. His $24,000 annual salary was documented in the corporate minutes. In selecting his salary, he did not look at what comparable businesses paid for similar services. For both years at issue, Watson received dividend distributions from DEWPC that totaled over $175,000 annually.
On Feb. 5, 2007, IRS assessed $48,519 in taxes, penalties, and interest against DEWPC for the eight calendar quarters of 2002 and 2003. It made these assessments after it determined that portions of the dividend distributions from DEWPC to Watson should have been characterized as wages paid to Watson that were subject to employment taxes. DEWPC later paid $4,063.93 toward these assessments and then filed a claim for refund of the payments. IRS denied the claim and DEWPC sued in district court.
Background. Employers are liable for FICA (Social Security) taxes on wages paid to their employees. (Code Sec. 3111) Fact Sheet 2008-25, August 2008 warns S corporations not to attempt to avoid paying employment taxes by having their officers treat their compensation as cash distributions, payments of personal expenses, and/or loans rather than as wages. Fact Sheet 2008-25, August 2008 lists these factors that courts have considered in determining reasonable compensation:
• training and experience;
• duties and responsibilities;
• time and effort devoted to the business;
• dividend history;
• payments to non-shareholder employees;
• timing and manner of paying bonuses to key people;
• what comparable businesses pay for similar services;
• compensation agreements; and
• use of a formula to determine compensation.
DEWPC argued that IRS did not have the authority to recharacterize any of the dividend payments as compensation. DEWPC cited three federal court cases to support its argument.
Court’s ruling. The district court found that DEWPC’s position was undermined by IRS revenue rulings and case law. For example, in Rev Rul 74-44, 1974-1 CB 287, IRS concluded that dividends received by an S corporation’s two sole shareholders were wages for which the corporation was liable for FICA, FUTA and income tax withholding. In Joseph Radtke v. U.S., (DC WI 4/11/89) 63 AFTR 2d 89-1469, aff’d, (CA 7 2/23/90) 65 AFTR 2d 90-1155, a district court determined that certain funds designated as dividends were actually compensation for which an S corporation owed employment taxes. The district court was not persuaded by the rulings that DEWPC cited because in those rulings, the taxpayer was attempting to recharacterize funds, whereas in DEPW’s case, it was the government that was attempting to recharacterize the funds.
The district court said that the proper tax treatment of funds disbursed by an S corporation to its employees or shareholders turns on an analysis of whether the payments were remuneration for services performed. After reviewing the facts, the court concluded that DEWPC structured Watson’s salary and dividend payments in an effort to avoid federal employment taxes, with full knowledge that the dividends paid to Watson were actually “remuneration for services performed.” The court believed that a reasonable person in Watson’s role as DEWPC’s sole shareholder, officer, and employee would be expected to earn far more than a $24,000 salary for his services. The court pointed out that Watson was an exceedingly qualified accountant, with both bachelor’s and advanced degrees, working as one of the primary earners in a reputable firm that had over $2 million in gross revenues in 2002 and nearly $3 million in 2003.
As a result of the ruling, DEWPC will owe employment taxes, penalties, and interest on the 2002 and 2003 dividend distributions to Watson that were reclassified as salary.
RIA Research References: For S corporation dividends as wages subject to withholding, see FTC 2d/FIN ¶ H-4329; TaxDesk ¶ 532,002.
Source: Federal Tax Updates on Checkpoint Newsstand tab 1/13/2011
Should you have questions regarding this post or any other tax needs, contact us at Schutte & Hilgendorf, PLLC, Prescott accountants serving the greater Yavapai County with tax, accounting, auditing, and QuickBooks consulting expertise.
The newly passed and signed 2010 Tax Act, formally named the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, includes several provisions that will affect taxpayers. Here is the information you need to know now about this legislation.
Major Provisions
The new law
- postpones the sunset of the 2001 and 2003 tax cuts;
- reduces the estate tax;
- extends unemployment benefits;
- includes an alternative minimum tax (AMT) patch;
- continues through 2012 the lower capital gains tax rate introduced by the Jobs and Growth Tax Relief Reconciliation Act of 2003; and
- extends for two years the repeal of the itemized deduction phase-out and the personal exemption phase-out.
Provisions That May Affect You
Estate Tax
The Act temporarily reinstates the estate tax, with an estate tax rate of 35% and an estate tax exemption of $5 million (adjusted for inflation after 2011).
Payroll Tax
For 2011, the Act reduces the rate for the Social Security portion of payroll taxes to 10.4% by reducing the employee rate from 6.2% to 4.2%. The employer’s portion remains 6.2%.
Family
The Act extends several expired or expiring provisions affecting families, including the following:
- The increased standard deduction for married taxpayers filing jointly, which is scheduled to expire after 2010, continues for two years.
- The $1,000 child tax credit amount continues for two years instead of reverting to $500.
- The increased starting and ending points for the earned income credit continues for two years.
- The $3,000 amount for the child and dependent care credit, which was scheduled to revert to $2,400 after 2010, continues for two years.
- The American Opportunity Tax Credit continues for two years.
Business
The Act extends the 100% bonus depreciation for business property acquired after September 8, 2010, before January 1, 2012, and placed in service before January 1, 2012 (or before January 1, 2013, in the case of certain property). It also sets the expensing limitation under IRC §179 at $125,000 and the phase-out threshold amount at $500,000 for 2012. The Act then reduces these amounts to $25,000 and $200,000 for tax years beginning after 2012.
The temporary 100% exclusion of gain from the sale of certain small business stock under IRC §1202, enacted by the Small Business Jobs Act of 2010, is extended through 2011.
AMT
The Act includes an AMT patch for 2010 and 2011.
- For 2010, the AMT exemption amounts will be $47,450 for unmarried individuals and $72,450 for married individuals filing jointly.
- For 2011, the amounts will be $48,450 and $74,450, respectively.
Needless to say, the 2010 Tax Act is still very new. It is only just being analyzed by professional advisers. The law is potentially subject to modifications by technical correction acts. In addition, provisions of the law may be interpreted by the Treasury Department issuing regulations and by the IRS issuing forms and instructions.
Should you have questions regarding this post or any other tax needs, contact us at Schutte & Hilgendorf, PLLC, Prescott accountants serving the greater Yavapai County with tax, accounting, auditing, and QuickBooks consulting expertise.
HOW-TO Choose A Good CPA and Relieve Year End Stress
What you do now: Wait until the day before your tax appointment and throw all your receipts in a box. You show up at the tax office stressed and worried.
With a Good CPA, you will: Meet with your CPA and talk about the weather and brag about your grandchildren because you are so prepared that you already know what you’ll owe and everything is organized. Schutte & Hilgendorf offers a full range of accounting and tax services during the year to avoid surprises. We provide you with tax strategies that you can implement BEFORE your taxes are due.
What you do now: “Wing it” -This means that you categorize 80% of your expenses for your business into “ASK ACCOUNTANT”.
With a Good CPA, you will: Call your CPA during the year as needed to get advice on categorizing your expense. Schutte & Hilgendorf can set up your chart of accounts and software to meet your unique businesses needs.
What you do now: Tell your tax preparer at your tax appointment that you bought a new truck for the business last year. When they ask you about your mileage log, you look at them with a blank stare and ask, ”What’s that?”.
With a Good CPA, you will: Be informed to contact them with any major business or personal purchases or changes as they happen. It is more cost effective to meeting with us a couple of times a year than to wait until the week your taxes are due.
What you do now: Call your tax preparer and wait for 8 days for a response.
With a Good CPA, you will: Receive a response to your phone call or email within 1 business day. At Schutte & Hilgendorf, we consider ourselves partners and trusted advisors to our clients. We are always available for our clients.
What you do now: You nod your head and smile when your tax preparer explains the new tax laws and the IRS code.
With a Good CPA, you will: Understand what your options for tax savings are because they explain it in an understandable manner. Schutte & Hilgendorf is your local accounting & tax firm providing straightforward and friendly advice.
What you do now: Find out about tax laws and strategies at tax time that could have saved you money if only you had known about them.
With a Good CPA, you will: Be informed of new laws as they happen and can make decisions that can save you tax dollars. At Schutte & Hilgendorf, we stay on top of developments around the nation that affect our clients. We maintain our website to provide up to the minute news and advice.
What you do now: On April 15, you say to your tax preparer as you walk out the door, Oh Yeah! I started a new business last year. Do I need to file a tax return?
With a Good CPA, you will: Have the advice you need when starting a new business. This includes what filings are required.
Schutte & Hilgendorf offers consulting services for choosing the right entity and starting up your new business. We also offer ongoing maintenance of your accounting records.
Schutte & Hilgendorf has 4 full time CPAs and specializes in providing audit, accounting, tax and consulting services for individuals, businesses, non·profit organizations, and homeowners associations.
From Prescott Newspapers, Inc.’s How-To Guide Article, September 2010.
“Leading Edge Ladies”
Schutte & Hilgendorf, PLLC is a women-owned CPA firm, located in Prescott and serving all of Yavapai County. The firm is predominantly women with two CPA owners; Gidget Schutte and Lois Hilgendorf, and three women staff; Katja Lopez, CPA, Crystal Garcia, and Rosie Clayton. Our token male, Adam Rutherford, CPA provides the male perspective and helps to maintain the balance.
As a women-owned business, we take our responsibility seriously to promote the accounting profession to women of all ages. The partner’s personal stories are a testament to the joys and challenges of having a woman-owned business.
Gidget Schutte was raised in Blythe, California and moved to Prescott in 2001 after vacationing here with her family for many years. Out of college in 1990, she worked in public accounting, and industry accounting for the next 18 years. In 2008, just as the economy was taking a dive, the opportunity to buy an existing practice in Prescott came up and she and Lois decided to make a go of it. “We had been doing the work for so many years it just seemed natural that we could now put our name on the door.” The decision was still a tough one, with two young children at home at the time. “The challenge is trying to keep the balance between family and work however the best part is having that responsibility to make those decisions myself as the owner.”
Lois was raised on a farm in southern Minnesota and moved to Prescott with her husband and small children in 1978. Lois went back to get her accounting degree and obtained her CPA in 1992 while working full time for the predecessor firm and while her kids were cycling through high school. “It was very difficult, but I have no regrets and the pride of owning a business has been tremendous.” Her children are grown now and she juggles managing the workload with visiting her 6 grandchildren as often as possible.
Schutte & Hilgendorf offers a broad range of professional accounting, tax, and audit services to individuals and businesses. Our mission is to provide knowledgeable, caring, and prompt service to all our clients. We specialize in providing all of our services to numerous industry specific areas, including non-profit organizations, government, homeowner’s associations, and construction contractors. We also provide tax planning and preparation, sales tax and payroll tax return preparation, on going bookkeeping and QuickBooks setup and training. “We have placed a huge emphasis on supporting the local business community with setting up proper QuickBooks accounting systems. A good accounting system can be invaluable in assisting small business owners manage expenses and identifying avenues for generating revenue.”
Come in and see us anytime in the Crossings at 3140 Stillwater Drive, Ste. A, Prescott, Arizona or call us at 928-778-0079. See our website at www.prescottaccountants.com.
From Daily Courier Women in Business Article, August 13, 2010.
WASHINGTON ― The Internal Revenue Service today released instructions to help employers implement the 2011 cut in payroll taxes, along with new income-tax withholding tables that employers will use during 2011.
Millions of workers will see their take-home pay rise during 2011 because the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 provides a two percentage point payroll tax cut for employees, reducing their Social Security tax withholding rate from 6.2 percent to 4.2 percent of wages paid. This reduced Social Security withholding will have no effect on the employee’s future Social Security benefits.
The new law also maintains the income-tax rates that have been in effect in recent years.
Employers should start using the new withholding tables and reducing the amount of Social Security tax withheld as soon as possible in 2011 but not later than Jan. 31, 2011. Notice 1036, released today, contains the percentage method income tax withholding tables, the lower Social Security withholding rate, and related information that most employers need to implement these changes. Publication 15, (Circular E), Employer’s Tax Guide, containing the extensive wage bracket tables that some employers use, will be available on IRS.gov in a few days.
The IRS recognizes that the late enactment of these changes makes it difficult for many employers to quickly update their withholding systems. For that reason, the agency asks employers to adjust their payroll systems as soon as possible, but not later than Jan. 31, 2011.
For any Social Security tax over withheld during January, employers should make an offsetting adjustment in workers’ pay as soon as possible but not later than March 31, 2011.
Employers and payroll companies will handle the withholding changes, so workers typically won’t need to take any additional action, such as filling out a new W-4 withholding form.
As always, however, the IRS urges workers to review their withholding every year and, if necessary, fill out a new W-4 and give it to their employer. For example, individuals and couples with multiple jobs, people who are having children, getting married, getting divorced or buying a home, and those who typically wind up with a balance due or large refund at the end of the year may want to consider submitting revised W-4 forms. Publication 919, How Do I Adjust My Tax Withholding?, provides more information to workers on making changes to their tax withholding.
From IRS Announcement IR-2010-124, Dec. 17, 2010
Should you have questions regarding this post or any other tax needs, contact us at Schutte & Hilgendorf, PLLC, Prescott accountants serving the greater Yavapai County with tax, accounting, auditing, and QuickBooks consulting expertise.
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We Are The Piece That Fits.
Schutte & Hilgendorf PLLC
3140 Stillwater Drive
Prescott, AZ 86305
Phone: 928-778-0079
Fax: 928-778-0261
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