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
Denny Ard (Chair) 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 17 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.
Ignatius Jackson is a sole practitioner currently focusing on performing accounting and tax services for small businesses with his accounting firm Ignatius L. Jackson, CPA LLC. He has been in the accounting field for total of 13 years, spending some time working for Big 4 accounting firms, smaller local accounting firms and on the industry side for a construction company. He has worked with companies of all sizes, from start-ups to fortune 500 public companies, but he is most passionate about helping small businesses thrive and be successful. He has worked with many industries, including transportation, retail, manufacturing, healthcare, real estate, alternative energy, construction, behavioral health, etc. Ignatius is a graduate of Arizona State University with a degree in accounting and a native of Phoenix, AZ. He is actively involved in the community and participates in organizations such as the Co Hoots Foundation, National Association of Black Accountants, and the American Institute of Certified Public Accountants.
Karen Kerber is a shareholder with KerberRose SC. She provides accounting, compilation, review, and audit services to a wide variety of businesses, governments, nonprofits and employee benefit plans. Karen is the chairperson of firm’s quality assurance committee and performs peer review services across the country. Currently, she serves as the chairperson for the Enhancing Audit Quality Committee focused on governmental and compliance audits. In addition, she is a member of the GASB Task Force responsible for reviewing the revenue and expense recognition criteria. Previously, Karen served as a past chairperson of the Technical Issues Committee of the AICPA’s Private Company Practice Section, a role centered on interfacing with accounting and auditing standards setters, providing comments and perspectives on the impact of standards on private companies, not-for-profit entities and governmental entities. She served as a member of the task force responsible for authoring the AICPA Reporting Framework for Small and Medium Size Entities (FRF for SMEs) which was focused on creating an accounting framework to meet the needs of these enterprises. As a member of the Not-for-Profit Financial Statement Resource Group she was involved in reviewing the financial statement reporting model and providing input to the Financial Accounting Standards Board which resulted in the new reporting model. Karen was a member of the AICPA Peer Review Board and the chair of the Education and Communication Task Force as well as a member of the Peer Review Alliance Committees. Karen has assisted with a variety of accounting and auditing publications and is a frequent speaker at conferences across the country. Karen enjoys spending time at the lake with her family. When not at the lake you may find her on the golf course or enjoying a Brewers game. As the weather begins to chill, her attention turns to the Packers. She is an avid fan who enjoys the games, and yes, she has been known to sport a cheesehead.
Bruce Nunnally, a partner with Carr, Riggs & Ingram, LLC, (CRI) has over 32 years of public accounting experience, including 9 years with the international public accounting firm, Ernst & Young, LLP. During his career, Bruce has served clients in a wide range of industries with varied financial reporting requirements. He has been directly responsible for directing audits serving small businesses to Fortune 200 companies. Bruce is a national lecturer, presenting on a wide range of accounting and auditing topics. He has also authored articles for the Florida and Georgia Society of Certified Public Accountants, as well as for the CRI online blog. Bruce was named an “Outstanding Discussion Leader” in 2016 by the Florida Institute of Certified Public Accountants. He is a past member of the AICPA’s PCPS Technical Issues Committee (TIC) from 2015-2018. He is also a past member of the AICPA’s Auditing Revenue Task Force. Bruce has been a partner with CRI since its inception. During his career, he also worked in private accounting in both the oil and gas and media industries. Bruce currently lives in Destin, Florida and has served as the past board chair of Habitat for Humanity in Okaloosa County, and currently serves as a board member of The Fisher House of the Emerald Coast.
Victoria L. Pitkin has over 20 years of experience in providing accounting, auditing, tax and consulting services for a variety of organizations including apparel and textile, manufacturing and distribution, service providers and real estate. She is currently the director of quality control at ORBA in Chicago, IL, where her primary responsibilities include serving as a technical resource on complex accounting and assurance issues, performing engagement quality reviews, overseeing the firm’s internal inspection program, coordinating the firm’s peer review and PCAOB inspection, developing and presenting various firm-sponsored accounting and auditing courses, and updating the firm on recently issued accounting and assurance pronouncements. Tory holds a BS in Accounting from Lehigh University and a BA in History from Bryn Mawr College. She currently serves on the Professional Ethics and the Accounting and Auditing Oversight Committees of the New York State Society of CPAs and is the chair of the Society’s Accounting and Review Services Committee. Previously, she served on the Society’s Auditing Standards and SEC Committees. When not immersed in accounting and auditing standards, Tory enjoys reading and traveling to exotic locales where she can often be found geocaching.
Thomas G. Prothro founded a one-man CPA firm in 1992 with the faith of family and friends and a vision for dedication to clients. With over 39 years of accounting experience, Tom remains a visionary and entrepreneur in the firm currently named Prothro, Wilhelmi & Company, PLLC. Tom’s practice with the firm includes financial statement audits of small to medium-¬sized businesses, entities subject to The Department of Education audit requirements, not-for-profit entities and entities subject to Yellow Book and Single Audit requirements. Tom works with individuals, corporations, partnerships and fiduciaries in preparation of income tax returns and related planning. He serves as the firm’s Managing Partner.
Tom is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants and the East Texas Chapter of Certified Public Accountants. He is an Associate Member of the National Association of State Boards of Accountancy (NASBA), where he serves on the Administration and Finance Committee. He is a past member of the statewide Peer Review Committee of the Texas Society of Certified Public Accountants, a position where he helped evaluate hundreds of accounting practices in Texas. He served on the board of the Texas State Board of Public Accountancy from 2009 to 2015 and served as the Presiding Officer from 2013 to 2015.
In 2013, Tom earned the Chartered Advisor in Philanthropy (CAP) professional designation from the Richard D. Irwin Graduate School of the American College. The CAP program provides professionals in the nonprofit and financial services fields with the tools needed to help clients reach their charitable giving objectives, while also helping them meet their estate planning and wealth management goals. He also holds various securities and insurance licenses. Tom is involved with his church, Bethel Bible Church of Tyler, having served as Treasurer, Deacon and Elder Board Chairman. He currently is involved with the church’s weekly worship service as a video engineer.
An active member in the community, Tom is a graduate of Leadership Tyler Class II, past president of Rose City Kiwanis, and a current member of the City of Tyler Tax Abatement Committee. Tom also serves as President of the local chapter of the Boy Scouts of America.
Tom is a 1979 graduate of The University of Texas at Austin. He is married to the former Kimberly Burt of Tyler and celebrated his thirty-ninth wedding anniversary in 2019. He enjoys his eight grandchildren, playing golf, racquetball, riding his 2007 Harley Davidson Street Glide and learning about any of the latest technologies. He has Private and Commercial Pilot Certificates and holds an Instrument Rating. In 2012, he earned / passed his SCUBA certification.
Michael A. (Mike) Westervelt is a principal with CliftonLarsonAllen LLP with over 25 years of experience and a past Chair of the AICPA’s PCPS Technical Issues Committee. Mike is a Principal in the National Assurance Technical Group. Mike specializes in ethics, independence, financial reporting, client service and accounting consulting for U.S. and international clients. He has managed relationships nationally and internationally for entities in the manufacturing, hospitality, commercial service and healthcare industries. Mike graduated from Iona College with a Bachelor of Arts in Accounting. He is a Certified Public Accountant licensed by the states of North Carolina and New York. Mike lives in Charlotte, NC and enjoys spending time with his family and an avid member of F3 who’s credo is “Leave no man behind, but no man where you find him.”