Our Public Companies Group experts specialize in tax services and accounting services.

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Amper is a regional firm of Certified Public Accountants and Consultants. Since its founding in 1965, Amper has grown to become one of the 30 largest independent CPA firms in the country. We represent public and private companies across all industry sectors. Amper ranks 9th among public company auditors in the most recent edition of "Who Audits America" and is registered with the Public Companies Accounting Oversight Board (PCAOB). Amper provides financial statement audits, internal audit, Sarbanes Oxley/404 services, tax provision work and a variety of other services to the public company market, including companies on an Initial Public Offering track.

Since Sarbanes-Oxley entered the lexicon of corporate America, things have gotten interesting. Among the challenges are increased staffing, systems enhancements, and a focus on personal accountability. And that's not mentioning increased costs for the financial statement audit, tax compliance, Section 404 internal controls reviews and other services.

Another side effect has been to increase the number of accounting and tax firms needed to fulfill the compliance requirements. Based on our experience, many audit committees now require a minimum of two firms. The net result is a limited pool of Big 4 accounting firms who can meet the companies' SEC and related tax service needs in a cost-effective manner.

No area of the financial aspect of publicly traded businesses has been unaffected, including the tax department. While some tax services performed by auditors are deemed acceptable by the PCAOB and SEC, others have been specifically restricted, needing prior approval of the audit committee. Due to these scenarios, audit committees may elect to engage other tax professionals to provide these services.

Amper offers our clients the personal attention of senior tax professionals experienced in working with public companies. Our dedicated team of tax specialists enables us to meet your domestic and international tax needs.

Through our membership in Baker Tilly International, one of the world's leading associations of independent accounting firms, Amper can offer the appropriate level of technical support no matter where you do business globally. We will work closely with you to understand the global tax goals and strategies of your organization, and how industry and economic trends affect them.

Through our membership in Baker Tilly Amper can offer the appropriate level of technical support no matter where you do business globally.

Corporate Executive Services
Under PCAOB Rule 3523, auditors of public companies are considered “not independent” when preparing income tax returns or providing financial advice for certain officers (or immediate family) who have financial reporting oversight roles. For these individuals and others, Amper offers tax preparation and planning, estate planning, and wealth management services.

Tax Provision Analysis (FAS 109) Because fluctuations of deferred tax valuation allowances can offer significant advantages to corporations, FAS 109 services become a potential "auditor independence" issue for audit committees and senior management. Since these deferrals require accounting judgments that might impair (or give the appearance of impairing) an auditor's independence, audit committees may elect to engage another CPA firm to provide the FAS 109 analysis. On the other hand, engaging qualified and independent tax professionals, such as Amper, will allow the company to maximize these advantages.

IRC Section 382 Net Operating Loss Limitation Studies As companies issue their own stock to make acquisitions, compensate executives with stock, or issue new stock in private or public offerings, there is an increased likelihood the company will undergo an "ownership change" that may have adverse tax consequences on the ability to use net operating losses and credit carryforwards. Amper's tax professionals consult with our clients to ensure that the use of their carryforwards is optimized, as supported by Section 382 studies and built-in gains analyses.

3 Amper's tax professionals consult with our clients to ensure that the use of their carryforwards is optimized.

Earnings & Profit (E&P) Studies With an E&P study, a corporation can readily report to their shareholders and to the IRS what portion of distributions are classified as dividend income, a return of capital or capital gain.

International Tax
Amper's clients trade internationally or operate offshore subsidiaries or joint ventures. We have specialists throughout the Firm with expert knowledge in international aspects of US taxation and broad experience consulting with companies doing business in Asia, North and South America, the UK and throughout Europe. In addition to corporate tax services, audit committees may elect to use other service providers to prepare expatriate tax returns, whether or not these individuals have financial oversight reporting roles.

Through our domestic and international membership with Baker Tilly International, Amper can support all aspects of our clients' international businesses including: compliance with US international tax regulations, compliance with foreign country tax regulations, tax treaty analysis, developing appropriate tax strategies, assessing form of business options, and meeting accounting compliance requirements.

State & Local Tax Services As clients' operations grow, we recognize that state and local taxes are an increasingly important issue. Amper provides comprehensive specialized state and local tax services, including but not limited to, real estate tax issues, multi-state exposure, cost containment and Internet taxation.

Amper provides comprehensive specialized state and local tax services.

R&D Tax Credit Studies Amper can help you identify any research & development tax credits available under Federal and State programs. We work with our clients to pinpoint overlooked opportunities, evaluate the benefit available, document the qualitative and quantitative support for the credit calculation, and assist with the federal and state filings required to obtain the tax credit dollars.