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 L. Brand (Chair) joined ARSC in the 2010-2011 committee year. He is a partner in the firm of Johnson, Feigley, Newton & Brand in Athens, Alabama. Mike received his B.S.degree in accounting from the University of North Alabama and has been in the practice of public accounting for over 20 years during which he has been involved in all aspects of public accounting with an emphasis in accounting, auditing, and review services. His clients include for profit entities, not-for-profits, and governmental entities. Mike also teaches continuing education classes across the United States and has spoken at several conferences nationwide. Additionally, he conducts peer reviews. He is the current chair of the Peer Review Committee of the Alabama Society of Certified Public Accountants and was formerly on the Peer Review Board, Joint Trial Board, and the Quality Control Standards Task Force of the AICPA. Mike currently lives in Athens, Alabama with his wife and two sons. He is actively involved in the community and enjoys his time outside of the office with his family, participating in outdoor sporting activities and cooking.
Joseph S. Beck II. is the Vice President of Accounting and Assurance Services for Jones, Pounder & Associates, P.C. He received his B.S. in Business Administration from The Citadel, The Military College of South Carolina. He has been in the practice of public accounting for over 15 years. Prior to public accounting he served as the Controller for a private utility company on Kiawah Island, South Carolina. His experience involves audits, reviews and compilations of various for profit and not for profit entities. His practice concentrates in the defense contract industry as well as HUD multifamily housing entities. Additionally, he conducts peer reviews. He is a member of the Peer Review Committee and the Technical Standards Committee for the South Carolina Association of Certified Public Accountants. Joe currently lives in Charleston, SC with his wife (who is also a CPA) and two kids 1 Girl, 1 Boy. He enjoys watching his daughter sing and play guitar for his local church and his son play football on Friday nights.
Jeremy Dillard leads the assurance services of Rivera, Jamjian & Dillard, an accounting firm in Los Angeles, 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 Maximo Mukelabai 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.
Michael A. Fleming 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.
Janice L. Gray is Managing Partner and the accounting and auditing Partner of Gray, Blodgett & Company, PLLC. Janice holds a CPA certificate from the State of Oklahoma and is a Certified Valuation Analyst. Janice specializes in accounting issues, financial statement audits, internal audits, loan review, and fraud prevention and investigation. She also provides assistance in the areas of valuing businesses primarily for gift and estate tax purposes. She provides consulting services to non-profit organizations, financial institutions and small businesses. Janice was inducted into the Oklahoma Accounting Hall of Fame in 2001 and received the Distinguished CPA Award for 2000 and 2006 from the Norman Chapter of Oklahoma Society of CPAs. She is currently serving a second five year term on the Oklahoma Board of Accountancy, is currently the chairperson of the National Association of State Boards of Accountancy Compliance Assurance Review Committee; and is currently serving as the Southwest Regional Director for the National Association of State Boards of Accountancy. Janice also served as the regulator representative to the AICPA Peer Review Board; a three-year term on the PCPS Technical Issues Committee; on the AICPA Board of Examiners State Board Committee; and a three-year term on the AICPA Peer Review Board. She is also a former member of Board of Directors of the Oklahoma Society of CPAs and served on many committees. In addition to the AICPA, she is a member of the Norman Chapter of Oklahoma Society of CPAs; Oklahoma Society of CPAs; National Association of Certified Valuation Analysts; and Association of Certified Fraud Examiners.
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.