Over thirty years in public accounting have provided Mike with a very broad and diverse background involving clients from small emerging businesses to those with over $400,000,000 in sales. He has concentrated on consulting to small business, and has considerable experience in all phases of public accounting, including management consulting, sophisticated income tax and estate planning. Mike is also familiar with incorporation, pension issues, and all aspects of assistance to emerging and start-up businesses. Mike is also a frequent guest on local television and radio and has been quoted numerous times in the Arizona Daily Star and Tucson Citizen.

Career Experience

• Flowers·Rieger & Associates, PLLC (Tucson) - Founder/Managing Member (1984 to Present)
• Crable, Parson & Dooley, CPAs (Tucson) - Partner (1981 to 1984)
• Coopers & Lybrand,CPAs (Tucson) - Tax and Audit Senior Accountant (1978 to 1981)
• Ernst & Young, CPAs (New York City) - Audit Senior Accountant (1976 to 1978)

Past and Present Professional and Community Memberships

• Named Small Business Leader of the Year 1992
• Former Member, Appointed by the Mayor to City of Tucson's Small Business Commission
• American Institute, Arizona and New York Societies of Certified Public Accountants
• Arizona Society of Certified Public Accountants
• Former Chair, Tucson Public Relations Subcommittee
• Former Chair, Tucson's Arizona State Society of CPAs, Reporting Standards Committee
• Tucson Member, Managing an Accounting Practice & Public Relations Subcommittee
• Tucson Metropolitan Chamber of Commerce
• Voted Los Compadre of the Year 1991 for recruiting most new chamber members
• Former Chair, Chamber of Commerce Small Business; Leader of the Year Award Committee
• Former Chair and Active Counselor, Chamber's Emerging Business Consulting Program
• Former Member, Chamber's Caballeros del Sol (traveling ambassadors)
• Member and Former Board Member, Arizona Association of Business Brokers
• Former Board Member and Treasurer, Copper Bowl Foundation
• Former Board Member and Former Chairman of the Board Arizona Icecat Hockey, Inc.
• Former Member, Tucson Hispanic Chamber of Commerce
• Past Treasurer and Member of Board of Directors, American Diabetes Association, Tucson Chapter
• Past President of American Marketing Association Tucson Chapter
• Former Member, Arizona Theater Company, Small Business Subcommittee
• Chairman of the Major Gifts Committee of Juvenile Diabetes Research Foundation and Board Member

Education

• Iona College (New Rochelle, New York) - Accounting Major 1976
• BBA Magna Cum Laude - Top 10th percentile

Tim has more than twenty-five years of experience in both private and public accounting which have provided him with diverse experiences in audit management, internal controls and procedures, income tax preparation and management consulting.

His background includes work with clients in various industries including real estate, manufacturing, construction, services, car dealerships and non-profit organizations. Tim also has significant experience in the areas of mergers and acquisitions, management and financial consulting, tax planning and operational reviews.

Career Experience

• Flowers·Rieger & Associates, PLLC (Tucson) - Owner (from 1997)
• Michael C. Flowers, CPA, PC (Tucson) - Manager (5 years)
• The Dial Corportion - Internal Auditor (2 years)
• Coopers & Lybrand - new Pricewaterhouse, Coopers (Tucson) - Manager (5 years)
• Turigliatto, Collins, Bitner & Palm, CPAs (4 years)
• Ernst & Young (1 year)

Past and Present Professional and Community Memberships

• American Institute of Certified Public Accountants
• Arizona Society of Certified Public Accountants
• Institute of Management Accountants
• Centurions (a non-profit fundraising organization)
• Alliance of Construction Trades
• Former Board of Directors of Child Parent Centers (Headstart) of Southern Arizona
• Former Board of Directors Y.M.C.A.
• Former Chairman of Arizona Society's Reporting Standards Committee Southern Chapter
• Member, Northwest Pima County Chamber of Commerce
• Member, Tucson Metropolitan Chamber of Commerce

Education

• Northern State College (Aberdeen, South Dakota) - 1979
  Bachelor of Science Degrees 
      Accounting
      Business Management
      Marketing

Bob’s thirty-eight years of professional and personal experience enable him to bring to the firm additional expertise in three expanding areas.  These areas are litigation, business valuations and strategic business planning.  With his addition to our intellectual resources, he will help us to better serve the needs of our clients.  Bob has extensive appraisal experience, including the preparation of numerous appraisal reports with strong emphasis on closely held businesses and professional practices.  He also has related experience in tax planning and Internal Revenue Service examinations.  He has prepared valuations for purchasing and selling businesses, shareholder disputes, estate and gift taxes, as well as many other issues and various types of litigation.   Career Experience Flowers·Rieger & Associates, PLLC - Certified Valuation Analyst (2003 to Present) Robert N. Levine, CPA, CVA - Sole Practioner (8 years) Deloitte & Touche, LLP - Litigation Support (3 years) Levine & Associates - Sole Practioner (2 years) Laventhol & Horwath - Executive Partner (18 years) Past and Present Professional and Community Memberships American Institute of Certified Public Accountants Education University of Virginia, JD (LLB) University of Virginia, Bachelor of Science, Accounting National Association of Certified Valuation Analysts, CVA

Raymond has thirty years of business management and accounting experience in addition to being licensed in both Arizona and Michigan.  He has also developed a specialty in estate and trusts and holds a certificate as a Certified Specialist in Estate Planning. General background includes experience as Office Manager for a law office, Controller for an agricultural equipment manufacturer, and General Manager of an aircraft charter and training company.  Accounting and tax experience includes compliance and planning for closely held businesses, not-for-profit entities, estates, trust and individuals.  He has also worked extensively with partnerships, split interest trusts and private foundations. Career Experience Flowers·Rieger & Associates, PLLC (Tucson) - (2006 to Present) Misenhimer Aivazian & Tennant, PC (1 year) DeBoer Baumann & Company, PLC (6 years) Norman & Paulsen, PC (6 years) Other accounting and business experience (16 years) Past and Present Professional and Community Memberships American Institute of Certified Public Accountants Arizona Society of Certified Public Accountants  Michigan Association of Certified Public Accountants Planned Giving Roundtable of Southern Arizona Tucson Tax Study Group Camp Bluebird of Southwest Michigan Westside Kiwanis Rotary International Education Grand Valley State University - Masters of Science in Taxation Western Michigan University - Bachelor of Business Administration in Accountancy CSEP Certification 1999

Bill earned his prestigious CPA certification in Virginia. (Arizona application for reciprocity is in process.) Bill’s thirty plus years in public accounting have provided him with experience in all areas of taxation, including individuals, corporations, partnerships, trusts and estates.  Bill’s experience includes providing general business consulting to a broad range of industries with a particular concentration in the physician and health care arena.   The engagements in the health care field included numerous outside consulting projects for regional and national hospital chains.  In addition, his accounting, tax, valuation and consulting work in the physician and dental arena covered over fifty specialties and sub-specialties over a thirty year career.

Medical Related

Bill has taught business, tax and financial planning related courses at the Graduate School of Medicine at Georgetown, Johns Hopkins, the University of Virginia and University of Maryland.

Career Experience

• Flowers·Rieger & Associates, PLLC (Tucson, AZ) - Tax Manager (1 year)
• Stephens & Associates, PC (Richmond, VA) - Founding Principal (9 years)
• Keiter, Stephens, Hurst, Gary & Shreaves, PC (Richmond, VA) - Founding Principal (21 years)
• Gary, Stosch, Walls & Company (Richmond, VA) - Supervisor (3 years)

• Virginia Military Institute, Lexington, VA – Bachelor of Arts in Economics, 1972
• Emory University, Atlanta, GA – MBA in Accounting, Tax and Finance, 1975

Professional Memberships 

• American Institute of Certified Public Accountants
• Virginia Society of Certified Public Accountants
•  National Association of Certified Valuation Analysts
•  Institute of Business Appraisers
•  Institute of Certified Business Counselors
• Virginia Trial Lawyers Association
• American Society of Appraisers

John is a "hands on" professional, accomplished in all aspects of financial and administrative management. He has over thirty-five years of combined experience in financial reporting, taxation, treasury and bank relations, inventory control, credit and collection, budgeting, cost reduction and control, cost accounting, and computer system implementation. John has proven to be successful in manufacturing, distribution and service environments. Career Experience Flowers·Rieger & Associates, PLLC - Tax and Accounting Manager Continental Carbonic Products, Inc. - Vice President & Chief Financial Officer Williams Electronics, Inc. - Chief Financial Officer Arthur Young & Company (now Ernst & Young) - Principal Past and Present Professional and Community Memberships American Institute of Certified Public Accountants Illinois Society of Certified Public Accountants Education University of Illinois - Master of Accounting Science - Urbana, IL University of Illinois - Bachelor of Science in Accounting - Urbana, IL