Hutto & Carver, P.A., is a professional corporation organized under the laws of the State of Florida for the purpose of conducting a public accounting practice as defined by state statutes and the American Institute of Certified Public Accountants. The firm was originally incorporated as of January 1, 1991, but prior to incorporation, functioned as a partnership under the above statutes and for the above purposes from January 1, 1990, to the date of incorporation. Our office is located in Pensacola, Florida.
We are committed to providing close, personal attention to our clients. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. Our continual investment of time and resources in professional continuing education, state-of-the-art computer technology and extensive business relationships is indicative of our commitment to excellence.
Our firm specializes in providing audit and related services to the credit union industry. Our mission is to meet the auditing and consulting needs of credit unions with an exceptional level of client service. We are structured and staffed to provide audit services which are efficient, cost effective, and provide prompt results. Our firm currently provides certified audits and related services to over thirty financial institutions across the Southeast.
Our specialization in the credit union industry ensures the efficiency and effectiveness of our audits. Our staff is experienced in auditing credit unions, so we assure you that your engagement would not be used as a training ground. We accomplish this task by committing to have shareholders on site for fieldwork to properly supervise the audit and personally handle complicated issues. Furthermore, our audit approach is tailored to each credit union’s size and complexity as we identify higher risk areas and concentrate our efforts in those areas. Overall, this approach is effective and efficient in that the auditing team will have knowledge of issues of special importance to your Credit Union. Additionally, we encourage our clients to call us with questions throughout the year, and we do not charge for telephone advice.
Our firm is unique in that we are one of only a few accounting firms in the nation that have personnel on staff that have assisted the American Institute of Certified Public Accountants (AICPA) in developing information for publication related specifically to credit unions. Mr. Hutto, our managing shareholder, was heavily involved in writing the industry audit guide for credit unions. In addition, he also wrote the AICPA’s industry risk alert while a member of the AICPA’s Credit Union Committee. This publication provided guidance to practicing certified public accountants about various aspects of credit union operations that should be reviewed during the audit planning stage to determine if specific audit procedures should be expanded due to unusual risk.
Our staff maintains a thorough understanding of the professional and regulatory requirements included in the AICPA Audit and Accounting Guide for Depository and Lending Institutions, the National Credit Union Administration (NCUA) rules and regulations, and the State of Florida statutes regarding credit unions. Additionally, as noted above, Mr. Hutto served as a member of the American Institute of Certified Public Accountants' Credit Union Committee. As a result of his work with this committee, he helped to author the AICPA Audit and Accounting Guide, Audits of Credit Unions, which was republished with conforming changes as of May 1, 1996.
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