Staff

Michael C. Flowers, CPA

(520) 327-8706 Ext.222

Managing Member

mcf@theriver.com

Over thirty years in public accounting have provided Mike with a very broad and diverse background involving clients from 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, NY) – Accounting Major, 1976
• BBA Magna Cum Laude – Top 10th percentile

Timothy Rieger, CPA

(520) 327-8706 Ext.241

Principal

tim@flowersrieger.com

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, SD)
• Bachelor of Science Degrees, 1979
• Accounting
• Business Management
• Marketing

William K. Stephens, III, MBA

(520) 327-8706 Ext.232

william@flowersrieger.com

Tax Manager

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 his 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 the University of Maryland.

Career Experience

• Flowers•Rieger & Associates, PLLC (Tucson) – Tax Manager (2 years)
• 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)

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

Education

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

Raymond M. Lowry, CPA, MST

(520) 327-8706 Ext.239

Certified Specialist in Estate Planning/Tax Mgr

ray@flowersrieger.com

Raymond has over thirty years of business management and accounting experience, in addition to being licensed as a CPA in both Arizona and Michigan. He has also developed a specialty in estate and trusts and holds a Certified Specialist in Estate Planning credential.

Raymond’s background includes experience as an Office Manager for a law firm, 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

CPA Firms:

• 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

John Nemec, MS

(520) 327-8706 Ext.224

Staff Accountant

john@flowersrieger.com

John, who is a former Principal at a Big Four accounting firm, 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 (Tucson) – Tax and Accounting Manager
• Continental Carbonic Products, Inc. – Vice President and 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)

ANN ASHTON, CPA

Tax Supervisor

Twenty years of accounting in both private and public practice have enabled Ann to acquire various skills involving income tax preparation, year-end accounting, payroll processing, computer applications and tax planning. Ann has worked with many small business clients who have operated as Sole Proprietorships, Partnerships and Limited Liability Companies, as well as regular and Subchapter S Corporations.

Ann’s background as a Controller has enabled her to advise businesses, both as a trusted employee and as a CPA as a trusted advisor.

Accounting Career Experience

• Flowers•Rieger & Associates, PLLC (Tucson)– Tax Supervisor (2004-Present)
• Moran, Quick & Associates, CPA’s (Tucson) – Senior Accountant (2002-2004)
• Beach, Fleishman & Co., CPA’s (Tucson) – Senior Accountant (1996-2002)
• SOS Electronics, Inc. (Tucson) – Controller (1991-1996)

Education

• University of Arizona – Bachelor of Science, Accounting and Finance, 1996