DOCSLIB.ORG

Forensic Accounting for Divorce Engagements : a Practical Guide

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Forensic Accounting for Divorce Engagements : a Practical Guide University of Mississippi eGrove American Institute of Certified Public Guides, Handbooks and Manuals Accountants (AICPA) Historical Collection 2009 Forensic accounting for divorce engagements : a practical guide Ezra Huber Donald A. Glenn Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides Part of the Accounting Commons, and the Taxation Commons FORENSIC ACCOUNTING for DIVORCE ENGAGEMENTS A Practical Guide • Third Edition Ezra Huber, JD Donald A. Glenn, cpa ABV, CVA, CFE, CFF FORENSIC ACCOUNTINGfor AM E RIC Divorce engagements A A Practical Guide • Third Edition N I NSTITUTE OF C ERT IFIED P UBLIC AC C OUNT A NTS ® Ezra Huber, JD 2538-356 Donald A. Glenn, CPA ABV, CVA, CFE, CFF 00-FAD Front Matter.qxp 3/30/09 2:35 PM Page ii Notice to Readers Forensic Accounting for Divorce Engagements: A Practical Guide, Third Edition presents the views of the auth- ors and others who helped in its development. This publication has not been approved, disapproved, or oth- erwise acted upon by any senior technical committees of the American Institute of Certified Public Ac- countants. Therefore, the contents of this publication, including recommendations and suggestions, have no official or authoritative status. Copyright © 2009 by the American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please visit www.aicpa.org. A permissions request form for e-mailing requests and information on fees are available there by clicking on “AICPA Privacy Policy and Copyright Information” at the foot of the AICPA homepage. 1 2 3 4 5 6 7 8 9 0 PP 0 9 ISBN: 978-0-87051-794-5 00-FAD Front Matter.qxp 3/30/09 2:35 PM Page iii About the Authors EZRA HUBER, JD Ezra Huber is an admitted attorney in New York and California and has over 20 years’ experience in the field of financial and asset protection planning. He is a prolific author of books and arti- cles, and is a frequent speaker on a wide variety of financial and legal matters throughout the country. His publications include the first and second editions of Forensic Accounting for Divorce Engagements: A Practical Guide, upon which this current work is based. DONALD A. GLENN, CPA/ABV, CVA, CFC, CFF Donald A. Glenn is a Certified Public Accountant, Accredited in Business Valuation by the American Institute of Certified Public Accountants (AICPA), Certified Valuation Analyst, Certified Fraud Examiner, and Certified in Financial Forensics by the AICPA, with over 30 years’ experience. He is a partner with Glenn & Dawson, LLP, in Walnut Creek, CA. (www.forensic cpa.com). He is frequently a court-appointed expert in the California Superior and Federal Bankruptcy Courts. Mr. Glenn was the founding chair of the California Society of CPAs’ Family Law Section and author of the California Society of CPAs’ Family Law Workshop course. He is a member of the national standards committee of the National Association of Certified Valuation Analysts, and has served on the national board of directors of the Institute of Management Accountants and the state board of directors of the California Society of CPAs. Mr. Glenn also served on the techni- cal review panel and as an expert for the California Board of Accountancy. Mr. Glenn is a nationally known lecturer to judges, attorneys, CPAs, and other groups on foren- sic accounting and has written numerous articles. He was the first recipient of the California Society of CPAs’ Family Law Section’s “Distinguished Service Award” for his contributions to family law forensic accounting. Comments or questions regarding the subject matter of this book may be forwarded to Mr. Glenn at his e-mail address at [email protected]. 00-FAD Front Matter.qxp 3/30/09 2:35 PM Page iv 00-FAD Front Matter.qxp 3/30/09 2:35 PM Page v Contents Introduction . xi Highlights of This Third Edition to Forensic Accounting for Divorce Engagements . xi Chapter 1 The Role of Forensic Accounting in Divorce . 1 The Setting . 1 Expectations of a Forensic Expert . 3 Establishing Professional Relationships With Matrimonial Attorneys . 3 Engagement Considerations . 4 Conflicts of Interest and Bias . 4 Cooperation of the Parties . 5 Location . 5 Appropriate Skills and Experience . 5 Definition of Services . 6 Who’s the Client . 7 Engagement Letter . 7 Engagement Letter and Retainer Agreement . 7 Case Coordination with Attorney and Client . 9 Summary . 9 Chapter 2 Matrimonial Actions and Property Characterization and Division: Understanding the Process . 11 Introduction . 11 Property Rules Differ in Various States . 11 Basic Matrimonial Litigation Procedure . 13 The Preliminary Phase of the Lawsuit . 13 Discovery . 15 A Forensic Accountant’s Role in the Courtroom . 17 General Provisions . 17 Testifying . 18 Depositions . 23 Valuation, Characterization, and Division of Marital Property . 23 Marital Agreements . 24 Prenuptial Agreements . 24 Standard of Conduct Between Spouses . 24 Trusts and Estates . 24 Summary . 25 Chapter 3 Introduction to Marital Fraud . 27 Introduction . 27 Marital Fraud . 27 Why Spouses Commit Fraud . 27 Standard of Conduct Between Spouses . 28 Badges of Fraud . 28 Behavior Indicators . 28 Lifestyle Issues . 29 Diverted or Hidden Income . 29 v 00-FAD Front Matter.qxp 3/30/09 2:35 PM Page vi vi Forensic Accounting for Divorce Engagements: A Practical Guide, Third Edition Inappropriate Transfers . 30 Business . 30 Others . 32 The Wild Goose Chase . 32 Chapter 4 How to Investigate Business Assets . 33 Introduction . 33 The Role of the Forensic Accountant in Evaluating the Business . 33 Overview of Different Types of Business Entities . 34 Beginning the Investigation . ..
Load more

Recommended publications
  • Distressed Company Financial Reporting Considerations
    Distressed Company Financial Reporting Considerations Insights from a Forensic Accountant MAY 2020 | Floyd Advisory "A common problem for distressed companies is the failure to maintain Filing for bankruptcy protection doesn’t just happen. It involves a process that takes proper books and weeks and in some cases several months of planning and preparation. Unfortunately, records. Sometimes this process sometimes involves inappropriate actions for the benefit of those in control this is due to high and to the detriment and harm of other stakeholders. turnover in the accounting and While the schemes may vary, investigating the wrongdoing and reporting the facts all finance group while involve forensic accounting and financial reporting expertise. As forensic accountants other times it is who have investigated numerous issues that occurred in the period before a bankruptcy attributable to budget filing, we have learned a tremendous amount from our experiences. We have followed pressures and other the accounting trail to locate assets off the books, identified actions outside the priorities." ordinary course of business, and notably, reported on the misapplication of generally accepted accounting principles (“GAAP”) and the presentation of misleading financial statements. Based on these experiences, we prepared this report to highlight our expert accounting insights and considerations for legal counsel and others who may be investigating a debtor’s financial reporting and accounting treatments. Did the Debtor Keep Proper Books and Records? Before discussing other matters, it’s important to understand the quality of the company’s recordkeeping. A common problem for distressed companies is the failure to maintain proper books and records. Sometimes this is due to high turnover in the accounting and finance group while other times it is attributable to budget pressures and other priorities.
    [Show full text]
  • Jamie L. Johnson, CPA, CFE, CDFA, CGMA Forensic
    Jamie L. Johnson, CPA, CFE, CDFA, CGMA Forensic Accountant – Reagan FVL, LLC [email protected] Charlotte, NC: (704) 376-3399 Birmingham, AL: (205) 380-4200 Mobile: (704) 609-1020 EDUCATION University of North Carolina at Charlotte, 1993, 1996-1997, and University of South Florida, 1990-1992, Masters of Business Administration Coursework-Accounting Concentration University of South Florida, 1990, Bachelors of Science in Business Administration-Accounting Continuing education completed annually for all credentials in the areas of ethics, investigations, forensic accounting, fraud, damages, litigation, divorce, compliance, financial analysis, economics, software, auditing, accounting, and tax as required by licensing boards. CERTIFICATIONS Licensed CPA, Certified Public Accountant, North Carolina, 1994 (22218) Licensed CFE, Certified Fraud Examiner, 2012 (630572) Licensed CDFA, Certified Divorce Financial Analyst, 2018 (105784) Licensed CGMA, Chartered Global Management Accountant, 2012 (110006433) PROFESSIONAL AFFILIATIONS Member-AICPA (American Institute of Certified Public Accountants) Member-AICPA (American Institute of Certified Public Accountants)-Forensic and Valuation Services Section Member-NCACPA (North Carolina Association of Certified Public Accountants) Member-ACFE (Association of Certified Fraud Examiners) Member-NAFE (National Association of Forensic Economists) Member-IDFA (Institute for Divorce Financial Analysts) PROFESSIONAL EMPLOYMENT HISTORY 2017 - Present Forensic/Litigation; Reagan FVL, LLC, Charlotte, NC 2014 - 2016
    [Show full text]
  • The Roles of the Auditor and the Forensic Accounting Investigator
    THE ROLES OF THE AUDITOR AND THE FORENSIC ACCOUNTING INVESTIGATOR To understand the forensic accounting investigator’s role in deterring, detecting, and investigating fraud—as distinct from the independent auditor’s role as a financial statement examiner—we need to first recall the differences between what auditors do and what forensic accounting investigators do and why. In addition, their professional worlds have changed in recent years, in ways that bear close examination. The auditor’s concern is that the financial statements of an entity be stated fairly in all material respects. Accordingly, the auditor’s responsibility is to design and implement audit procedures of sufficient scope and depth to detect material deficiencies in the financial statements—essentially, without regard to the source or origin of the deficiency. Auditors are charged with (1) making appropriate, reasonable efforts to detect material misstatements in financial statements and (2) causing management to correct material misstatements or misrepresentations before the financial statements are shared with the user community or, alternatively, alerting investors not to place reliance on the statements through qualification of their professional opinion issued as part of the company’s public filings. Even this seemingly simple statement of the auditor’s mission brings into play a series of interrelated and complex concepts, including: Reasonable assurance; Material misstatement; Detection, as distinct from deterrence and investigation; and Expectations about the efficacy of the auditing process The forensic accounting investigator has a largely separate set of concerns based on a different role that calls for different tools, different thought processes, and different attitudes. The forensic accounting investigator’s concern is not with reaching a general opinion on financial statements taken as a whole, derived from reasonable efforts within a reasonable materiality boundary.
    [Show full text]
  • The International Institute of Certified Forensic Accountants, Inc (Usa)
    THE INTERNATIONAL INSTITUTE OF CERTIFIED FORENSIC ACCOUNTANTS, INC (USA) CHARTERD CERTIFIED FORENSIC ACCOUNTANT, CCFA CAPSTONE PROGRAM, CANDIDATE GUIDE Table of Contents THE INTERNATIONAL INSTITUTE OF CERTIFIED FORENSIC ACCOUNTANTS, INC. (USA) .......... 3 THE CHARTERED CERTIFIED FORENSIC ACCOUNTANT, CCFA CAPSTONE CERTIFICATION PROGRAM .............................................................................................................................................................. 4 TESTING DETAILS ................................................................................................................................................ 5 TESTING PROCEDURES ...................................................................................................................................... 6 THE CCFA CAPSTONE EXAM PREP COURSE ............................................................................................... 7 THE CCFA CAPSTONE EXAM PREP MANUAL ............................................................................................ 7 ENTRY REQUIREMENTS .................................................................................................................................... 8 DURATION AND EXAMINATION PERIOD: .................................................................................................. 8 EXAMINATION FEE ............................................................................................................................................. 8 HOW TO ENROLL FOR THE CCFA CAPSTONE
    [Show full text]
  • In the United States District Court for the District of Maryland in Re
    Case 8:12-cv-03184-DKC Document 19 Filed 09/06/13 Page 1 of 39 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND IN RE: MINH VU and : THANH HOANG ______________________________ : MINH VU HOANG Appellant : v. : Civil Action No. DKC 12-3184 GARY A. ROSEN : Appellee : MEMORANDUM OPINION Appellant Minh Vu Hoang, a debtor in the underlying bankruptcy case (“Debtor”), appeals from separate orders entered by United States Bankruptcy Judge Thomas J. Catliota on September 20, 2012, granting a turnover motion filed by Appellee Gary A. Rosen, the chapter 7 trustee (“the Trustee” or “Mr. Rosen”), and denying Debtor’s motion in limine to exclude the testimony of the Trustee’s expert witness. Because the facts and legal arguments are adequately presented in the briefs and record, oral argument is deemed unnecessary. See Fed.R.Bankr.P. 8012; Local Rule 105.6. For the reasons that follow, the orders of the bankruptcy court will be affirmed. I. Background On May 10, 2005, Debtor filed a voluntary petition under chapter 11 of the bankruptcy code in the United States Bankruptcy Court for the District of Maryland. She served as Case 8:12-cv-03184-DKC Document 19 Filed 09/06/13 Page 2 of 39 debtor-in-possession from the date of filing until Mr. Rosen was appointed chapter 11 trustee on August 31, 2005. The case was converted to chapter 7 on October 28, 2005, and Mr. Rosen was named chapter 7 trustee.1 At some point thereafter, the Trustee learned that Debtor had been engaged, both pre and post-petition, in a real estate “flipping” scheme.
    [Show full text]
  • Forensic Accounting for Divorce Engagements : a Practical Guide; Ezra Huber
    University of Mississippi eGrove American Institute of Certified Public Accountants Guides, Handbooks and Manuals (AICPA) Historical Collection 2005 Forensic accounting for divorce engagements : a practical guide; Ezra Huber Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides Part of the Accounting Commons, and the Taxation Commons Recommended Citation Huber, Ezra, "Forensic accounting for divorce engagements : a practical guide;" (2005). Guides, Handbooks and Manuals. 120. https://egrove.olemiss.edu/aicpa_guides/120 This Book is brought to you for free and open access by the American Institute of Certified Public Accountants (AICPA) Historical Collection at eGrove. It has been accepted for inclusion in Guides, Handbooks and Manuals by an authorized administrator of eGrove. For more information, please contact [email protected]. Forensic Accounting for Divorce Engagements: A Practical Guide SECOND EDITION by Ezra Huber, Esq. Donald A. Glenn, CPA/ABV, CVA, CFE Forensic Accounting for Divorce Engagements: A Practical Guide SECOND EDITION by Ezra Huber, Esq. Donald A.Glenn, CPA/ABV, CVA, CFE Notice to Readers Forensic Accounting for Divorce Engagements: A Practical Guide, Second Edition presents the views of the authors and others who helped in its development. This publication has not been approved, disapproved, or otherwise acted upon by any senior technical committees of the American Institute of Certified Public Accountants. Therefore, the contents of this publication, including recommendations and suggestions, have no official or authoritative status. Adapted from the first edition by Ezra Huber, Esq. Copyright © 2005 by the American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please visit www.aicpa.org.
    [Show full text]
  • A.S. in Fraud Examination & Financial Forensics
    A.S. in Fraud Examination & Financial Forensics Description of the Fraud Examination & Financial Forensics Program: Eugenio María de Hostos Community College (HCC) and John Jay College of Criminal Justice propose to offer an Associate in Science (A.S.) degree in Science for Fraud Examination and Financial Forensics as a jointly registered, dual admission program with the existing Bachelor of Science in Fraud Examination (B.S.) at John Jay College of Criminal Justice (John Jay). The proposed program will provide HCC students with a similar curriculum as the first two years of the forensic science program required at John Jay. Upon successful completion of the lower division at HCC, students will have a seamless transition to the upper division of the baccalaureate program at John Jay. For more information, see link below http://www.hostos.cuny.edu/Hostos/media/Pathways/Fraud-Examination-Financial-Forensics-Program.pdf Summary: Some public accountants specialize in forensic accounting, investigating financial crimes such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques to determine if an activity is illegal. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials. Skills: Analytical skills: Accountants must be able to Detail oriented: Accountants must pay attention to identify issues in documentation and suggest detail when compiling and examining documentation. solutions. For example, public accountants use Math skills: Accountants must be able to analyze, analytical skills in their work to minimize tax compare, and interpret facts and figures, although liability, and internal auditors do so when identifying complex math skills are not necessary.
    [Show full text]
  • FORENSIC ACCOUNTANT and EXPERT WITNESS ACCREDITATION SCHEME Guidance from the Assessors
    FORENSIC ACCOUNTANT AND EXPERT WITNESS ACCREDITATION SCHEME Guidance from the assessors Preparing your submission These notes refer to, and should be read in conjunction with, Section 3 of the application form. You can download this from the ICAEW website icaew.com/forensic The scheme requires you to use examples from your career to date in order to demonstrate your professional and transferable skills. Professional skills are applicable whatever area of forensic accounting you work in. If you are a forensic accountant, you should answer requirements 1-8. If you carry out expert witness work, you should also answer requirements 9-10 and provide an anonymised Expert Witness report. You should expect to spend at least two days considering, writing and reviewing your application. If you are applying for Expert Witness accreditation, you will need an extra half-day for requirements 9-10 as well as some time for the required anonymised report. Start each answer on a new page and write the requirement at the top of your answer sheet, so that you can easily refer to it when compiling the answer. This will help you to ensure your answer is specific to the requirement. Providing evidence of your professional skills – some general guidelines The assessment is based solely on the information given in your answers to the requirements and its sufficiency, without reference to your personal situation. You should therefore ensure that your submission gives a true reflection of your experience and capability. You should only draw upon your last five years’ experience in dealing with each requirement, with the date measured back from your submission date.
    [Show full text]
  • Defining a Forensic Audit
    Journal of Digital Forensics, Security and Law Volume 4 Number 1 Article 3 2009 Defining a orF ensic Audit G. S. Smith Southeastern Oklahoma State University D. L. Crumbley Louisiana State University Follow this and additional works at: https://commons.erau.edu/jdfsl Part of the Computer Engineering Commons, Computer Law Commons, Electrical and Computer Engineering Commons, Forensic Science and Technology Commons, and the Information Security Commons Recommended Citation Smith, G. S. and Crumbley, D. L. (2009) "Defining a orF ensic Audit," Journal of Digital Forensics, Security and Law: Vol. 4 : No. 1 , Article 3. DOI: https://doi.org/10.15394/jdfsl.2009.1054 Available at: https://commons.erau.edu/jdfsl/vol4/iss1/3 This Article is brought to you for free and open access by the Journals at Scholarly Commons. It has been accepted for inclusion in Journal of Digital Forensics, Security and Law by an authorized administrator of (c)ADFSL Scholarly Commons. For more information, please contact [email protected]. Journal of Digital Forensics, Security and Law, Vol. 4(1) Defining a Forensic Audit G. Stevenson Smith, Ph.D., CPA, CMA John Massey Endowed Chair and Professor of Accounting Southeastern Oklahoma State University Durant, OK 74701 Phone: 580.745.2490 Fax: 580.745.7485 E-mail: [email protected] D. Larry Crumbley, Ph.D., CPA, Cr. FA, CFD, FCPA KPMG Endowed Professor Louisiana State University ABSTRACT Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S.
    [Show full text]
  • Applicability of Forensic Accounting to Reduce Fraud and Its Effects On
    http://ijfr.sciedupress.com International Journal of Financial Research Vol. 11, No. 2; 2020 Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant Abdussalam Mahmoud Abu Tapanjeh1 & Ashwaq Rateb Al Tarawneh1 1Accounting Department, Mutah University, Jordan Correspondence: Prof. Dr. Abdussalam Mahmoud Abu Tapanjeh, Dean of the School of Business, Accounting Department, Mutah University, Jordan. Received: October 30, 2019 Accepted: January 28, 2020 Online Published: March 25, 2020 doi:10.5430/ijfr.v11n2p436 URL: https://doi.org/10.5430/ijfr.v11n2p436 Abstract This research aimed to investigate the applicability of forensic accounting to reduce fraud and its effects on the financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. This study used a descriptive-analytical method. To elicit data from the participants, the researcher used a questionnaire survey distributed over a randomly selected sample from competent authorities in the financial criminal cases in the Jordanian Courts (Judges, and Public Prosecutors), Certified Public Accountants licensed to practice auditing, and chartered accountants with expertise in financial cases in the Jordanian courts, to investigate their perceptions and views about the applicability of Forensic Accounting to reduce fraud and its effects on the financial statement of Jordanian Shareholding Companies. The researcher used the statistical analysis program (SPSS) to analyze the collected data besides the regression equation test, the statistical differences test for the non-scientific samples. The findings of the study showed that there is a necessity for providing the requirements, components, procedures, and activities of Forensic Accounting in Jordan to reduce fraud and its effects on the financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant.
    [Show full text]
  • An Investigation of the Factors That Impact the Perceived Value of Forensic Accounting Certifications
    Journal of Forensic & Investigative Accounting Volume 9: Issue 1, January-June, 2017 An Investigation of the Factors that Impact the Perceived Value of Forensic Accounting Certifications Madeline Ann Domino Gabrielle Giordano Mariah Webinger Introduction The traditional role of professional accountants continues to evolve with more accounting professionals assuming roles in forensic support engagements (i.e., forensic accounting services). Prior research suggests that forensic accounting professionals add substantial value to client- attorney relationships (Ponemon 1995). Qualified forensic accountants are in short supply, and the demand for their services is projected to remain strong, given a tenuous economic climate, an ever-changing regulatory environment and projected increases in fraud (Tysiac 2012, Huber 2012, Schiavone 2012, Valenti 2014). As evidence of this anticipated demand and continued growth, Price Waterhouse Coopers (PwC), KPMG, Deloitte, and Ernst & Young (E&Y) have each created specialty forensic accounting units as have several large regional accounting firms (Van Akkeren and Tarr 2014). The growing interest and need for forensic accountants also has resulted in a proliferation of forensic certifications (Huber 2014), as these credentials may be viewed as a relevant and distinguishing factor in employing forensic accountants (Smith 2015). Baysden (2014) also contends that certifications are important to career advancement. While rooted in the traditional accounting and auditing disciplines, the training and expertise
    [Show full text]
  • Bankruptcy Services
    BANKRUPTCY & BANKRUPTCY TRUSTEE SUPPORT SERVICES Impartial Solutions for Complicated Issues Taxation of bankruptcy estates is one of the more complex areas of the tax code. Court rulings have increased the confusion and management of bankruptcy related business matters which now require specialized knowledge and skills that span disciplines of intense analysis, forensic accounting, and bankruptcy law to reach a final resolution. Dalby, Wendland & Co., P.C., professionals have experience specifically working with bankruptcy trustees and estates. We maintain a practical approach with an emphasis on providing complete and accurate services while keeping the final result in focus in order to provide a reasonable cost to the estate. Proper planning for the income tax consequences of transactions can also maximize the cash flow to the estate. Services We Provide Tax return preparation and filing IRS audit representation State tax issues Prompt determination filing Solvency evaluations Litigation support Liquidating trust creation decisions Fraud audits Forensic accounting Business valuations Transaction structure tax planning Accounting records construction/reconstruction Payroll preparation/reporting (local, federal, multi-state) Agreed upon procedures to analyze specific transaction or accounting issues Professional Capabilities and Credentials Our bankruptcy team has professional designations that include the following: Certified Public Accountant (CPA) Accredited in Business Valuation (ABV) Certified Valuation Analyst (CVA) Personal Financial Specialist (PFS) Certified in Financial Forensics (CFF) Certified Forensic Accountant (CRFAC) Accredited Chartered Global Management Accountant (CGMA) Contact us to talk with one of our professionals. Aspen 970-925-1831 Montrose 970-249-7701 Glenwood Springs 970-945-8575 Rifle 970-625-1392 Grand Junction 970-243-1921 Telluride 970-249-7701 www.DalbyCPA.com .
    [Show full text]