Accounting and Review Services Committee Members 

The Accounting and Review Services Committee (ARSC) consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services. The Director of AICPA Audit and Attest Standards nominates the ARSC Chair and in consultation with the ARSC Chair, nominates members of the ARSC. The AICPA Board of Directors approves nominations of the ARSC Chair and ARSC members. Each member normally serves for three one-year terms, with reappointment for each term dependent on satisfactory performance.

Members of ARSC - Biographical Information

Michael A. Fleming (Chair) is a Principal in the Assurance Department of Rehmann Robson LLC, based in the Firm’s Jackson, Michigan office. He currently serves as the Firm’s Director of Quality Control and Risk Management, and formerly served for several years as Director of Assurance. Mike has rendered assurance related services to a variety of commercial and industrial enterprises, financial institutions, SEC registrants, colleges and universities and a variety of other corporate entities. Prior to joining the Firm in 1993, Mike was a Senior Manager in the audit division in the Los Angeles office of a national accounting firm and spent time in that Firm’s national accounting and auditing department. He has extensive experience with public companies, having served over 35 SEC registrants in either a direct management capacity or in a concurring or technical review capacity. In addition to recurring audit services, Mike has been directly involved in the completion of several registration statements filed for initial public offerings, merger/acquisition and secondary debt/equity offerings. Mike has served as team captain on many peer review engagements of regional and local firms, and has participated in the internal quality control reviews of two national accounting firms. Mike has instructed numerous professional education courses, both inside and outside the Firm, on the subjects of financial accounting and auditing. Mike is also experienced in litigation support services. Mike was member of the AICPA’s PCPS Technical Issues Committee (TIC) from 2009-2012, currently sits on the Auditing Standards Board’s Attest Standards Clarity Task Force, and is a member of the AICPA’s Clarity Project Standards CPE Subcommittee. Mike graduated from the University of Michigan in 1981 with a Bachelor of Business Administration degree.

Denny Ard is a partner with Dixon Hughes Goodman LLP’s Professional Standards Group. He received his B.S. and Masters degrees from Auburn University and has over 16 years of public accounting experience serving both public and private companies in a variety of industries with an emphasis in accounting, auditing, and review and compilation services. Prior to joining DHG, he served over six years with a Big Four public accounting firm. In 2013, Denny joined DHG’s Professional Standards Group where his primary responsibilities include serving as a technical resource for the firm on research and consultation matters involving accounting and auditing issues, performing engagement quality control reviews, developing course materials and leading the delivery for various firm sponsored accounting and auditing courses, and staying abreast and updating the firm on newly issued accounting and auditing pronouncements. Denny currently lives in Charlotte, NC with his wife and two children. In his spare time, he enjoys spending time with his family, Auburn University sports, and golf.

Sheila Balzer is the assurance partner at Holben Hay Lake Balzer CPAs LLC in Denver, Colorado. She works with credit unions, non-profit organizations, employee benefit plans, HUD projects, homeowners associations, real estate companies, franchisors, and professional and closely held corporations in a variety of industries. Sheila is a Magna Cum Laude graduate of the University of Denver and holds Bachelor of Science and Masters’ degrees in Accountancy. Her professional and civic activities include serving as past Chair of the Colorado Society of Certified Public Accountants, Board Member of the Colorado Society of Certified Public Accountants, Past Chair of the Colorado Society of Certified Public Accountants Educational Foundation, AICPA Council member, and chairing the Chatfield Senior High and Columbine High School Business Advisory Committee. Sheila was selected as one of six Women to Watch in the accounting profession in Colorado in 2012. Sheila's interests include spending time with her two daughters, coaching two softball teams and reading, as well as, being a diehard Bronco and Avalanche fan.

Jimmy Burkes has provided assurance and business advisory services for over 40 years to privately held entities in the retail, wholesale, professional services, manufacturing, non-profit, funeral home, and life and casualty insurance industries.  He is a senior partner in charge of assurance services and oversees the litigation support practice of Haddox Reid Eubank Betts PLLC, a large local firm located in Jackson, Mississippi.  Jim Burkes is currently serving NASBA (National Association of State Boards of Accountancy) as a Director-at-Large and Chair of the Audit Committee. Mr. Burkes previously served NASBA as Southeast Regional Director, Chair of the Bylaws Committee, a member of the Compliance Assurance Committee and Awards Committee. He is also currently serving in his third, five year term as a member of the Mississippi State Board of Public Accountancy with previous service as Chair. He is a Past President of the Mississippi Society of CPAs, recipient of its Public Service Award, and a former member of the AICPA’s Governing Council. Mr. Burkes was elected to the Board of Directors of NASBA’s Center for Public Trust in October, 2015.

Jeremy Dillard is the audit partner with SingerLewak, a regional accounting firm in with seven offices in California and Colorado, and has experience in the manufacturing, distribution, not-for-profit, real estate and service industries. In addition to ARSC, Jeremy also serves on the governing councils for the AICPA and California Society of CPAs. Jeremy is a past member of the AICPA Technical Issues Committee (TIC), which advocates for accounting firms and their clients in the standard-setting process with the FASB, GASB, ASB, ARSC, and PEEC. Based on his involvement with TIC, Jeremy was a speaker at the AICPA National Advanced Accounting Technical Symposium in 2012 and 2013. Jeremy has authored the AICPA practice aids on engagement letters and the 2013 COSO framework, and was a contributing author for Save Wisely, Spend Happily: Real Stories About Money & How to Thrive from Trusted Advisors. Jeremy is the 2013 winner of the AICPA Outstanding Young CPA Award (presented to one CPA under the age of 40 in the United States for both contributions to the CPA profession and community service). Jeremy lives in La Canada Flintridge, California with his wife and three daughters. Jeremy is a graduate from UC Santa Barbara and is also involved with the Rose Parade and YMCA.

M. Aron Dunn joined AGH in 1996 and serves AGH’s clients in the construction, contractor, agribusiness, manufacturing, wholesale and distribution industries. He has served agribusiness clients for more than a decade and leads AGH’s agribusiness team. He has special-project background in mergers and acquisitions, refinancing and employee benefit plan compliance.

A native Kansan, Mr. Dunn is a graduate of Emporia State University, a certified public accountant and a member of both the American Institute of Certified Public Accountants and the Kansas Society of Certified Public Accountants. He is one of the few Certified Construction Industry Financial Professionals not employed by a construction company. Mr. Dunn is a board member of both the national Construction Financial Management Association (CFMA) and the Greater Wichita Chapter of CFMA as well as a member of the Wichita Manufacturers Association.

He is also the immediate past chair of the 2,700-member Kansas Society of Certified Public Accountants (KSCPA), chair of KSCPA’s Auditing and Accounting task force and the Peer Review Process Improvement Task Force, and a past president of the Wichita Chapter of the KSCPA. In fall of 2013, Aron was named to the national AICPA Accounting and Review Services Committee, which is responsible for the technical standards for compilations and reviews.

Kelly J. Hunter is a Shareholder in the Audit Department of Fitts, Roberts & Co., P.C. in Houston, Texas. Kelly received his BBA in accounting from Texas State University-San Marcos and has been in the practice of public accounting for over 14 years. His experience involves audits, reviews and compilations of various commercial enterprises, not for profit organizations, governmental entities and colleges and universities. He is an active peer reviewer and has served as a team captain on several reviews of local CPA firms. Kelly was a member of the AICPA’s PCPS Technical Issues Committee (TIC) from 2010 – 2013 and a member of the AICPA’s Technical Standards Subcommittee (TNS) from 2010 – 2013. He is also a member of the Board of Directors of the Texas Society of CPAs and the current chair of the Information Technology committee of the Houston Chapter of the Texas Society of CPAs. Kelly lives in Pearland, Texas with his wife and daughter. He is actively involved in the community and spends his time away from work with his family.











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