• Tax provision and tax accruals (ASC 740 / FAS 109)
  • Uncertain tax positions (ASC 740-10 / FIN 48)
  • Share-based payments (ASC 718 / FAS 123(R))


  • Over 55 years of combined experience in preparing and reviewing income tax provisions and accounting for income tax.
  • Strong backgrounds in tax and financial accounting.


  • Get Big 4 experience without the Big 4 price.
  • Reasonable hourly rates.

Prior to the passage of the auditor independence rules as part of the Sarbanes-Oxley Act (“SOX”) in 2002, many companies relied on their auditors to assist in the preparation of their income tax provision and tax footnote. However, SOX severely limited the amount of assistance auditors could provide to a client, especially in areas where the auditor had to maintain independence. One of the areas most affected by the SOX auditor independence rules was that auditors could no longer prepare or assist in the preparation of a company’s income tax provision and tax footnote. As a result of not being able to rely on their auditors, many companies found that they lacked sufficient in-house resources to prepare and review their tax provision and tax footnote. Because of the lack of in-house resources, internal review, the technical complexities of ASC 740 (FAS 109 tax provision), FIN 48 (uncertain tax positions), and FAS 123(R) (stock-based compensation), tax provisions became one of the leading causes of material weaknesses and restatements. At Larson & Company, we offer:

  • Over 55 years of combined experience and expertise
  • Strong technical skills in tax and GAAP accounting knowledge
    • ASC 740 / FAS 109 (tax provisions and accruals)
    • FIN 48 (uncertain tax positions)
    • FAS 123(R) (stock-based compensation)
  • Specialized knowledge in the taxation of insurance companies and statutory accounting
    • SSAP No. 101
    • SSAP No. 10 R
    • SSAP No. 10
  • Minimization of exposures to material weaknesses and restatements
  • Preparation of tax provisions
  • Review of in-house prepared tax provisions
  • Timely and accurate work
  • Quarterly and annual preparation and reviews
  • Preparation of tax footnotes and required disclosures
  • Reasonable rates

Our tax provision team is ready to serve you. Contact our specialists today.

Greg Denning in
Phone: 801-984-1856
Scott Rogers in
Phone: 801-984-1824
Jordan Toonein
Phone: 801-984-1822