Experience

Null-Lairson, PC, Houston, Texas
Principal, 1985-present

Areas of Special
Knowledge

• Expertise in auditing and consulting services to municipalities, school districts, counties, and special districts as well as a variety of non-profit and private sector clients a large percentage of whom receive both federal and state funding and/or are subject to specific regulatory reporting requirements.
• Interfacing with clients and cognizant agencies as well as developing and implementing audit procedures to conform to applicable professional, state, and federal standards.
• Preparation and review of Comprehensive Annual Financial Reports that have been awarded a Certificate of Achievement for Excellence in Financial Reporting. He has been awarded the Certificate of Educational Achievement in Governmental Accounting and Auditing by the AICPA.
• Providing advisory services to municipal clients in the areas of workflow studies, financial compliance systems and reporting, program compliance, and other finance-related legal compliance areas.

Education

Texas A & M University
Bachelor of Business Administration, Accounting, 1984

Certifications

Certified Public Accountant, Texas 1987
Certified Public Accountant, Tennessee 2007

Affiliations

American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
Government Finance Officers Association of Texas
Gulf Coast Finance Officers Association
Texas Association of School Business Officials, associate member
National Committee for Government Services, CPA Associates International

Experience

Null-Lairson, PC, Houston, Texas
Principal, 2001-present

Areas of Special
Knowledge

•  Consulting and accounting services to numerous governmental and non-profit organizations ranging from complex computer systems studies and implementations to basic data gathering activities. •  Providing monthly in depth financial statement reporting for a number of Galveston governmental and quasi-governmental entities. •  Private sector providing tax compliance and financial planning services to a host of clients. •  Responsible for all client relations as well as interfacing with the appropriate federal and state regulatory and cognizant agencies.

Education

University of Washington
Bachelor of Business Administration, 1973

Certifications

Certified Public Accountant, Texas 1978

Affiliations

American Institute of Certified Public Accountants - awarded the Certificate of Educational Achievement in Governmental Accounting and Auditing
Texas Society of Certified Public Accountants

Experience

Null-Lairson, PC, Houston, Texas
Partner, 2001-present

BKD, LLP, Houston, Texas
Supervisor, 1996-2001

Areas of Special
Knowledge

CPA with over 15 years experience in public practice serving clients of all sizes and types including privately held businesses, NASA and other federal government contractors, professional service firms, distributors, 401k plans, ESOPs, defined benefit plans, cities, state and local governments and authorities, health and welfare organizations and not for profit organizations.
Tailored accounting, assurance, and advisory services and practical solutions for privately held businesses and their owners, not for profit and governmental organizations and their boards and audit committees and employee benefit plans. Internal control reviews and recommendations. Finance and audit committee best practices. Strategic plans.

Education

Lamar University, Beaumont, Texas
Bachelor of Business Administration, Accounting, 1994

Certifications

Certified Public Accountant, Texas 1996

Affiliations

American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
National Association of Women Business Owners
International Foundation of Employee Benefit Plans
Clear Lake Area Chamber of Commerce
Bay Area Houston Economic Partnership

Experience

Null Lairson, PC
Partner,  2010 - present
Jennifer Gremillion Esch, PC, Missouri City, Texas
Owner, 2000 - 2010

Areas of Special
Knowledge

•Tax planning, compliance, accounting, and related issues for individuals and small businesses, including partnerships, limited liability companies, C-Corporations, and S-Corporations.
• All aspects of setting up new businesses including entity selection, incorporating, establishing accounting systems, training on QuickBooks, and setting up payroll and retirement plans.  

Education

Baylor University, Waco, Texas
Bachelor of Business Administration, Accounting      

Certifications

Certified Public Accountant, Texas ...............................................................................................................

Affiliations

Fort Bend Chamber of Commerce

Experience

Null-Lairson, PC, Houston, Texas
Partner, 2006 -present
Griffin, Iles, Duvall, Texas City, Texas
Partner

Areas of Special
Knowledge

•  Over thirty-five years of public, private and governmental experience.
•  Worked as an internal auditor for the US Air Force for seven years performing auditing, management advisory and data processing services and then for a savings and loan corporation as controller for one year before transferring to a public accounting firm in 1971.
•  Experience includes banking, construction, local municipal, school district, and county, non-profit, private and public companies’ registered with the SEC.
•  Currently responsible for compliance with the Public Companies Accounting Oversight Board, has attended various professional education courses and is registered with the AICPA private practices and the tax advisory section.
•  Very active in community affairs and was recently awarded the Roll of Fame designation by Rotary District 5910

Education

Texas Tech University
Bachelor of Business Administration, Accounting, 1963

Certifications

Certified Public Accountant, Texas 1974

Affiliations

American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants

Experience

Null-Lairson, PC, Houston, Texas
Partner, 2006 -present
Griffin, Iles, Duvall, Texas City, Texas
Partner

Areas of Special
Knowledge

•  Extensive experience in audits of both school districts and not-for-profit organizations, including responsibility for all stages of the audit process
•  Specializes in audit and accounting services for banks, school districts, municipalities, and various other types of entities.
•  Extensive experience in the preparation and review of financial reports.  

Education

University of Houston - Clear Lake
College of the Mainland, Texas City, Texas

Certifications

Certified Public Accountant, Texas

Affiliations

Texas State Board of Public Accountancy - Licensed May 1982
American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
Government Finance Officers Association of Texas

Experience

Null-Lairson, PC, Houston, Texas
Partner, 1992-present

Areas of Special
Knowledge

•  Over thirty years of both public and private accounting experience. He worked in a national public accounting firm for over five years performing auditing, management advisory and data processing consulting services. He has worked with an international company as chief financial officer for over ten years.
•  Extensive experience in all areas of financial management and financial reporting.
•  Local municipal, county, school district, and special district entities, non-profit, private and public companies from small companies to SEC clients.
•  Providing extensive advisory services to governmental clients in the areas of management, organizations, operations, computer systems and programming, financial compliance systems and reporting, federal programs compliance, and other finance-related legal compliance areas.
•  Currently in charge of the firm’s quality and peer review program in which the firm was successful in receiving a clean opinion on its latest peer review required by the American Institute of Certified Public Accountants.
•  Registered with the American Institute of Certified Public Accountants private practices section as a peer reviewer for other CPA firms.
•  In charge of the Audit group continuing professional education in which he has provided basic training courses for the firm’s audit personnel.  

Education

Georgia Southern University
Bachelors of Business Administration, 1975
University of Georgia
Masters of Accountancy, 1976

Certifications

Certified Public Accountant, Texas 1977

Affiliations

American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants

Experience

Null-Lairson, PC, Houston, Texas
Principal, 2006 -present

Areas of Special
Knowledge

•  Self-employed CPA and CFP in the Houston and Sugar Land area for several years, specializing in Income tax compliance and planning, personal financial planning and investment management and business consulting.
•  Provided financial consulting services for 30 years.  
•  Typical engagements ranged from law firm organization, compensation and dispute resolution consulting to project finance consulting, as well as insolvency and troubled business consulting

Education

Texas A&M University
Bachelors of Arts- Economics

Affiliations

American Institute of Certified Public Accountants
Texas Society and Houston Chapter of Certified Public Accountants
State Bar of Texas - former vice-chair of practice management committee

Areas of Special
Knowledge

•  Manage audits and other attest engagements for school districts, other large governments, and non-profit organizations from planning to report issuance
•  Preparation and review of Annual Financial Reports and Comprehensive Annual Financial Reports.
•  Coordinate all school district audit schedules and staffing
•  Ensure school district audits and other attest services are performed uniformly in accordance with the Texas Education Agency.
•  Perform agreed-upon procedures for school districts related to state compensatory education, leaver data and PEIMS reporting.
•  Responsible to train firm staff in accordance with Generally Accepted Auditing Standards (GAAS), Government Auditing Standards (GAS), the Texas Education Agency’s Financial Accountability System Resource Guide, Update 14, and OMB Circulars. 
•  Responsible to keep current with the AICPA’s Government Audit Quality Center guidance regarding ARRA funds and any other emerging issues.
•  Provide training to client personnel as requested
•  Extensive knowledge with the Office of Management and Budget (OMB) requirements under Circulars A-133 and A-87

Education

University of Texas-El Paso
Master of Accountancy

Affiliations

Texas Society of CPAs
American Institute Certified Public Accountants
Houston Chapter of the Texas Society of CPAs
Gulf Coast Texas Association of School Business Officials
Texas Association of School Business Officials BAHEP – Education and Workforce Development Committee

Experience

Null-Lairson, PC, Houston, Texas
Managing Partner, 1975-present

Areas of Special
Knowledge

•  Operating as chief executive officer and director of practice development for the firm and is involved with client services in a number of areas.
•  Financial consulting to corporate, individual and governmental clients.
•  Formal business planning, development of financial strategies regarding income and estate taxation, investment planning, risk management, compensation arrangements including current and deferred compensation as well as qualified and non-qualified plans, retirement planning, wealth-building, family business planning as well as many others.
•  Extensive work in the field of mergers, acquisitions, dispositions and succession planning. ............................. •  Past president of the Chamber of Commerce, past-president of the Small Business Development Council, Trustee of a large private foundation, member of several economic development organizations, and has been involved in founding and working with many area business, charitable and civic groups.

Education

University of Texas
Bachelor of Business Administration, 1966

Certifications

Certified Public Accountant, Texas 1968
Certified Financial Planner
Personal Financial Specialist

Affiliations

American Institute of Certified Public Accountants
Texas Society and Houston Chapter of Certified Public Accountants
Institute of Financial Planning
CPA Associates International - Board of Directors

Experience

Null-Lairson, PC, Texas City, Texas
Partner, 2002-present City of Texas City, Texas
Director of Finance, 1992-2002 Griffin, Pedersen, Iles & Masel, Texas City, Texas
Partner, 1976-1992

Areas of Special
Knowledge

•  Audit services for school districts, county and city governments, banks and community colleges.
•  Preparation and review of Comprehensive Annual Financial Reports that have been awarded the Certificate of Achievement for Excellence in Financial Reporting.
•  Awarded the Certificate of Educational Achievement in Governmental Accounting and Auditing by the AICPA.
Ten Years Experience at Texas City Included:
•  Directed all accounting and business activities including banking, investments, general insurance, health and welfare benefits, accounting policy development, cash management, utility billing, general ledger, accounts payable, accounts receivable, payroll, purchasing, tax billing, street assessments and management information systems.
•  Responsible for preparation and management of a multi-million dollar City budget and developing a sound financial plan for the City.
•  Familiar with the day-to-day operations of running a finance department to include managing the City’s $25 million investment portfolio, preparing monthly forecast for revenue and expenditures and developing monthly departmental performance measures.

Education

Stephen F. Austin State University
Bachelor of Business Administration, Accounting, 1976

Certifications

Certified Public Accountant, Texas 1980

Affiliations

American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
Government Finance Officers Association of Texas

Experience

Null-Lairson, PC, Houston, Texas
Partner, 1982-present
Main LaFrentz & Co. (currently KPMG)
Auditor, 1979-1982

Areas of Special
Knowledge

•  In charge of the firm’s assurance services division that serves a large number of state and local government entities, as well as not-for-profit entities.
•  Governmental and not-for-profit audit experience includes extensive work with entities receiving federal and state funding requiring compliance with Government Auditing Standards promulgated by the U.S. Government Accountability Office; the provisions of U.S. Office of Management and Budget’s Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (Single Audit Act); the U.S. Department of Housing and Urban Development; and numerous other state agencies across the United States.
•  Review and preparation of General Purpose Financial Statements, Comprehensive Annual Financial Reports receiving the GFOA/ASBO reporting excellence awards, and special financial compliance reports.
•  Provides workshop sessions and lectures for the Texas Association of Counties, the local GFOA affiliate, Texas Association of School Business Officials and other governmental and industry associations as well as public accounting firms.
•  Member of the AICPA National Governmental Accounting and Auditing Update conference committee and has extensive involvement with similar seminars provided by the Texas Society of CPA’s and the Houston Chapter of the Texas Society of CPA’s.

Education

Baylor University
Bachelor of Business Administration, Accounting, 1979

Certifications

Certified Public Accountant, Texas 1981

Affiliations

American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
Government Finance Officers Association of Texas Texas Association of School Business Officials