Richard D. Layton, CPA, CFE, CFF, Partner
Richard Layton is a Fraud & Forensic Accountant; as well as the Audit, Peer Review, and AICPA Employee Benefit Center Partner for the firm. After completing the accounting bachelor's degree program at Weber State College in Ogden, Utah, he began his professional career in 1970 supervising the payroll office for the second largest school district in Utah. In 1974 he moved to Las Vegas and began working with his brother Don, and after meeting the testing and experience requirements, became licensed as a CPA. In 1994 he became a member of the international Association of Certified Fraud Examiners and in 2008 the designation of Certified in Financial Forensics (CFF) by the AICPA. He has been involved in numerous fraud investigations ranging in size from a few thousand dollars to a case involving over one-half million dollars. Richard works with attorney's in various legal matters and has testified as an expert witness.
Richard's clients have ranged in size from small businesses to large multi-state companies with assets over five hundred million and over fifty million dollars in annual revenue. These clients include several types of non-profits (employee benefit plans, home owner associations, labor organizations, and charities), construction, interstate trucking, professionals, and other similar businesses. He also does extensive tax work for individuals, partnerships, limited liability companies, and S and C corporations. To stay on the leading edge of new developments in his areas of expertise, Richard has averaged almost one hundred hours a year in continuing professional education.
He has served as a member or chairman of committees sponsored by the Nevada Society of CPA's. In 1996 after completing the requirements to perform required peer reviews for CPA firms, he was appointed and served until 2010 as a member of the AICPAs Peer Review Program administered through the Nevada Society of CPA's. This committee currently oversees the Peer Review Program for CPA's licensed in Nevada, and three other western states. Richard is a member of the American Institute of Certified Public Accountants, the Nevada Society of Certified Public Accountants, and the Association of Certified Fraud Examiners.
Richard is a resource to several charitable organizations and has served on their board of directors. Currently he serves on his home owner association board, the first two years as treasurer and the last three years as president. This HOA oversees 2,860 individual residences, four large apartment complexes, several commercial properties, and approximately 67 acres of landscaped walkways and landscaped streetscapes. He is also active in and has held numerous church leadership responsibilities.