Tom Sheets is a certified public accountant with over 40 years’ experience in auditing, accounting, and tax return preparation for businesses and individuals. He established his own consulting, tax, and accounting practice 25 years ago in Enid, Oklahoma. He provides consulting, auditing, and tax planning and preparation services for a wide variety of individual clients and industries. Mr. Sheets started with a Big Eight accounting firm in Tulsa, Oklahoma, and then was with a large local CPA firm in Enid, Oklahoma, for 15 years. He has written and led seminars for leading providers of CPE for over 35 years on various topics including real estate accounting, construction accounting and tax, fraud in small businesses, tax issues for nonprofit organizations, preparation, compilation and review engagements, special purpose framework financial statements, and accounting and auditing updates.