Founder, James M. Moyna has been specializing in audits of qualified benefit plans since 1999.  Previously James was an audit Partner in the Chicago offices of a top tier, national accounting firm.  James also has many years of experience with respect to qualified plan compliance matters, government reporting and benefit plan administration.  This unique blend of administrative and audit experience allows JMM CPA to provide our clients with the expert advice needed to operate and govern their qualified retirement plans in compliance with the Employee Retirement Income Security Act (ERISA).

JMM CPA provides audit and consulting services for 401(k), ESOP, Defined Benefit and Profit Sharing retirement plans.  Audits are conducted accurately, efficiently and without unnecessary disruption to company operations.  Our audits are designed to add value by informing plan sponsors of opportunities to improve plan administration, strengthen internal controls, and understand the impact of pending legislation of Plan operations.  Audit progress is continually monitored and communicated so that all parties are aware of engagement status and pending items.

At the conclusion of each audit we will schedule a closing meeting to discuss the audit findings, receive feedback and offer suggestions to improve plan operation.  This robust process allows plan sponsors to maintain their plans in compliance with the complex rules and regulations associated with qualified retirement plans.

Our unique approach to plan audits – at JMM CPA we have developed an audit process that delivers final reports ahead of the filing deadline, identifies issues before they become big problems and is more cost effective than the process used by traditional accounting firms.

We refer to this unique approach as the Periodic Method. Under the Periodic Method we perform audit procedures during the plan year. This method allows us to collaborate with our clients to ensure that plan operations are consistent with plan design and year-end reporting is completely timely. This method typically results in audit reports being issued several months prior to the filing deadline.