Randall C. Brown & Associates, P.C. is a small, but diverse, Certified Public Accounting firm with 33 years of extensive experience providing accounting, auditing, tax, and financial management services to individuals, businesses, and non-profit organizations in a wide variety of areas.
Randall C. Brown & Associates, P.C. is a member of the American Institute of Certified Public Accountants and the Georgia Society of CPAs, of which the firm is a member of the following GSCPA Sections:
- Assurance Services
- Estate and Financial Planning
- Forensic and Valuation Services
- Real Estate
The firm has successfully completed its tri-annual Peer Review process eight times, the first three of which were at the SEC level.
It is the policy of the firm to perform audits in accordance with auditing standards generally accepted in the United States and, where applicable, by the SEC and the GAO; to perform reviews and compilations in accordance with Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants; and to adhere to the responsibilities of tax practice set forth by the AICPA and the Treasury Department. It is further the policy of the firm to approach all client relationships with a total service concept in mind.
It is the policy of the firm to accept as clients only those individuals and organizations whose principals match the integrity of the firm. It is further the policy of the firm to withdraw from any engagement whenever there is a circumstance that would compromise these policies and principles.
Randall (“Randy”) C. Brown became a CPA in 1970 and obtained his formative public accounting experience with Ernst & Ernst (subsequently Ernst & Whinney and now Ernst & Young). He later became Assistant Controller for Atlanta Newspapers Division of Cox Enterprises, Inc. and then Senior Internal Auditor for Genuine Parts Company before starting his own accounting firm in 1985. His experience in industry (with both a closely-held company and a public company listed on the New York Stock Exchange) as well as public accounting gives him the added dimension of being able to see and assess situations and/or problems from both points of view.
Randy’s experience on the audit staff of the Atlanta office of Ernst & Ernst included participation in 45 audits of a wide variety of clients, three registration statements with the Securities and Exchange Commission (SEC), and seven annual reports to the SEC on Form 10-K; preparation of 16 federal and 186 state corporate income tax returns for 30 different states; preparation of 20 management letters to audit clients; representation in two federal and 8 state revenue agents’ examinations on behalf of clients; and other attestation or consulting engagements. This experience was followed by an assignment in the National Office of Ernst & Ernst during which he reported to the Partner in Charge of Internal Administration. In this capacity, Randy conducted 37 comprehensive internal audits of operating offices of the firm during which he revised the internal audit program, updated parts of the Administration Manual, made recommendations for changes in the computer system, and converted several offices from manual to computer bookkeeping.
As Assistant Controller for Atlanta Newspapers, Randy managed the day-to-day operations of eight departments. He was responsible for the monthly financial statements, the daily and weekly operating reports, and the annual income tax returns including Cox Enterprises, Inc.’s consolidated return. He prepared the monthly and annual forecasted financial statements, handled federal revenue agents’ examinations, was the primary contact with the independent auditors, and maintained banking relations.
As Senior Internal Auditor with Genuine Parts Company (GPC), Randy conducted or supervised 155 internal audits of operations in the four industries served by GPC and its subsidiaries, resulting in substantial improvements in internal control. He also handled IRS and state revenue agents’ examination of income tax returns, assisted the independent accountants in their annual audit and consolidation of the financial statements, monitored compliance with the Foreign Corrupt Practices Act of 1977, and recruited and trained a professional staff.
Since forming his own firm in 1985, Randy has managed a public accounting practice including financial statement audits, reviews, and compilations; preparation of corporate, partnership, individual, estate, and exempt organization income tax returns; SEC reporting; financial aid audits of proprietary schools which participate in the Title IV programs; feasibility studies; litigation support; fraud and forensic accounting; write-up work on the computer; payroll accounting and tax returns; and related consultation.
Randy received a Bachelor of Arts degree in English from Emory University in 1965. He subsequently obtained a second major in Accounting at Georgia State University where he was a member of Beta Alpha Psi Honorary National Accounting Fraternity. He is a frequent participant in a broad range of Continuing Professional Education Programs.
Randy’s memberships and activities include or have included the following:
- Beta Alpha Psi Honorary National Accounting Fraternity
- American Institute of Certified Public Accountants
- Georgia Society of Certified Public Accountants
- Public Service and Information Committee
- Accounting and Auditing Committee
- Committee on CPAs in Industry, Government and Education
- State Finance Committee
- Executive Committee
- National Association of Accountants – Manuscript Director
- Institute of Newspaper Controllers and Finance Officers – Vice Chairman of Accounting Standards Committee
- EDP Auditors Association
- Phi Delta Theta Atlanta Alumni Club – Membership Director
- Emory University Alumni Association
- Yellow Jacket Club, Georgia Tech
- North Metro Georgia Tech Club
- Buckhead Fifty Club
- Atlanta Touchdown Club – Jamboree Committee
- Institute of Continuing Learning at Young Harris College – Vice President
- Blue Ridge United Methodist Church – Chairman of Finance Committee
- Blue Ridge Community Theater – Chairman of Finance Committee
Lindsey Baldridge is a Staff Accountant providing bookkeeping, payroll and sales tax services in addition to assistance with audit, review, tax and other accounting services.
Before joining Randall C. Brown & Associates in 2016, Lindsey was an accountant preparing financial statements, consulting on income tax returns and performing full accounting duties.
Lindsey received a Bachelor of Business Administration degree in Accounting and Business Law from Kennesaw State University in 2011. She subsequently obtained a second Bachelor of Business Administration degree in Economics at Kennesaw State University. She is currently pursuing her CPA certificate.
Professional Service Affiliates
In order to provide a wider spectrum of professional services for our current and prospective clients, we have formed strategic alliances with other professional firms. A brief description of our alliance partners follows. Please feel free to contact us to provide a personal introduction, or you may contact our business partners directly over the web by clicking on the link provided.
John Attaway, CPA in Atlanta, Georgia is a public accounting firm which focuses its practice on providing accounting, financial, business and tax planning services to closely held businesses and individuals. Randall C. Brown & Associates, P.C. and John Attaway, CPA have been joint venturing audits and reviews of financial statements since 1986.
Peter J. Fullen, CPA, P.C. in Marietta, Georgia is a public accounting firm that focuses its efforts on providing accounting, financial, business and tax planning services to closely held businesses and individuals. In addition to his huge income tax return preparation practice, Peter is a QuickBooks consultant who also teaches courses on QuickBooks. Randall C. Brown & Associates, P.C. and Peter J. Fullen, CPA, P.C. have been joint venturing audits and reviews of financial statements since 2003.