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Welcome to Clark Schaefer Hackett’s 2022 podcast, Fiscal Footnotes, where we strive to provide useful insights and practical knowledge around current tax, audit, HR and other business performance topics that impact your organization and its ongoing success.

Our podcast hosts and featured guests are experienced professionals who bring a high level of industry and client understanding to our robust conversations. We focus on sharing actionable information that business leaders can apply to decision making or implementation of business processes and recent financial standards. Our experts will always begin with a high-level view of relevant topics, but then move quickly to hands-on details that address adoption and implementation issues.

You can enjoy our podcasts via audio, video or both and we encourage you to reach out to our subject matter experts for more information about the topics we’ve presented.


Countdown to ASC 842 Readiness

The new lease accounting standard, ASC 842, is one of the most overhauled compliance standards to come from the Financial Accounting Standards Board (FASB) in years. The standard impacts organizations across multiple industries that have any type of leases and issue any type of financial statement under (GAAP). Most importantly, the new standard must be implemented by the end of 2022… only a few short months remain to be compliant.

Our lease accounting experts can help your business with all your ASC 842 needs such as accumulating required data, developing and implementing processes & controls and identifying tools to improve accuracy and efficiency. Our two-part podcast series, “Countdown to ASC 842 Readiness”, will assist your business in getting started with implementation, or help “mid” implementation, if you are running into stumbling blocks.

Podcast Highlights

Fiscal Footnotes: Episode 1 - History, Goals, and Key Impacts of ASC 842 Part I

Fiscal Footnotes: Episode 1: Steps, Tools and Stumbling Blocks for ASC 842 Part II

Meet Our Host and Guest Speakers

Patrick J. Hinker, CPA
Director | Managed Services

Patrick has nearly 20 years of combined experience in public accounting and industry. As Director, Managed Services, Patrick is leading the growth and development of the franchise niche within Managed Services.

In addition to his growing franchise industry experience, Patrick’s previous position in industry provided insight to managing multiple entities, strengthening client relationships, owning trial balances, and related tax compliance work.

Patrick strives to provide A to Z accounting services for franchisees, which allows the owner/operator to spend their time on more strategic work within their organizations. Patrick gives that time back to clients by delivering timely management reports, valuable insights on changes within their organization, as well as relevant insights on changes within the industry and, more specifically, the franchise brand.

Clients appreciate Patrick’s in-depth knowledge of his profession, his responsiveness, and his proactive approach to problem solving.

Michael Cullum
Senior Manager | Assurance Services

Michael Cullum is a member of the firm’s Construction & Real Estate group and concentrates the majority of his year serving construction contractors. Michael’s experience also includes leadership of all aspects of client service for audits, reviews, compilations and agreed upon procedures for Construction & Real Estate organizations. He is also experienced in working with commercial services organizations.

Michael is a graduate of University of Cincinnati, where he was a member of the Carl H. Lindner Honors PLUS program, and is a Certified Public Accountant.

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