CERTIFIED PUBLIC ACCOUNTANTS
& BUSINESS ADVISORS
Charles W. Fortner, CPA, CGMA | PARTNER
Phone: (423) 246-4062
Fax: (423) 247-2028
204 Lynn Garden Drive
PO Box 1818
Kingsport, TN 37662
Mr. Fortner's professional career began when he received a Bachelor of Science degree in Accounting from Lincoln Memorial University. His work experience began when he was employed as a controller of a small business in Knoxville, Tennessee where he worked until he and E. Wayne Kirk established their own accounting firm in Kingsport, Tennessee. Mr. Fortner is licensed to practice in the states of Tennessee and Kentucky.
Mr. Fortner has dedicated himself to providing clients with a wide array of services which include, but are not limited to: tax consulting, planning, and preparation for corporations, partnerships, individuals, and estates; auditing for health care providers, not-for-profit organizations, construction, manufacturing companies, coal companies, banks, and HUD-assisted organizations; financial forecasts and projections, business plans, shareholder buy/sell agreements, business start-up consultation, and due diligence engagements; litigation support; economic, financial, operational, and management consulting; performed peer reviews of other CPA firms under the AICPA Professional Standards.
Mr. Fortner is a member of the American Institute of Certified Public Accountants and the Tennessee Society of Certified Public Accountants and holds a designation of Chartered Global Management Accountant.
AFFILIATIONS & INVOLVEMENT
• B.S., Accounting, Lincoln Memorial University
• American Institute of Certified Public Accountants; Member
• Tennessee Society of Certified Public Accountants; Member
• Audit and Attestation
• All Aspects of Business Consulting
• Not for Profit
• Financial Institutions
The Public Company Accounting Oversight Board (PCAOB) began in May 2016 to compose new audit report-related rules. In announcing the review, the PCAOB noted that the auditor’s report was the main source of information for various interested parties, investors among them.
In school, teachers would sometimes telegraph or announce what would be on upcoming tests. Class members had a choice: take the hint, or not. The Public Company Accounting Oversight Board (PCAOB) has delivered its message on