SHARPECPA

James D. Sharpe, CPA

I am a CPAand a Programmer.

I learned to program first, and this combination allows me insights that most of my colleagues don't have.

1981
Auditing government
entities since
2,000+
Audit hours before
sign-off in 1983
3 yrs
Assistant Treasurer,
Sutter County
James D. Sharpe, CPA
James D. Sharpe, CPA California CPA License #38745

Two ways in

What I do

Three things, and they feed each other.

The accounting work tells me what the software has to prove. The software makes the accounting work possible at a price a small operator can pay.

Tax & accounting

Returns, planning and the books behind them, for closely held businesses and the people who own them.

  • Business and individual returns
  • Books, closings and financial statements
  • Notices and representation

Governmental finance

Counties, districts and the funds they answer for. I spent three years inside a county treasury and know where the money actually gets lost.

  • Treasury, tax collection and revenue operations
  • Internal control and process review
  • Fund accounting and GASB reporting

Advisory work. I do not perform attest engagements.

Software for one industry at a time

Generic accounting software is generic because it has to be. I write programs that assume the industry — its filings, its units, its margins.

  • Fuel jobbers and cardlock operators
  • Heavy construction estimating
  • Retail and multi-location businesses
  • Government revenue and tax collection

Tools for CPAs

Subscription Tax & engagement

Estimated tax safe harbor

Prior-year and current-year tests side by side, with the quarterly instalments that follow from each.

Subscription Tax & engagement

Penalty & interest estimator

Failure to file, failure to pay and interest, run out over the months the client actually sat on it.

Subscription Tax & engagement

Entity comparison

S corporation against LLC against schedule C, on one set of numbers, including payroll tax.

Subscription Audit & government

Materiality & sample size

Planning materiality, performance materiality and the sample the conclusion needs.

Subscription Audit & government

Major program determination

Type A and type B thresholds and the coverage rule, for a single audit that will hold up.

Subscription Practice

Rate & realization

What a billing rate has to be before overhead, write-downs and the hours nobody bills for.

These run inside your portal account. Free downloads live on the software page. Everything for CPAs →

Industry software

Fuel jobbers, first.

Cardlock and remote sales generate more tax detail than any small office can key by hand. So we stopped keying it.

TaxTraks — sales tax for fuel jobbers Subscription

Sales tax recovery and amendments, filing automation and an aggregator that takes cardlock and remote-sale detail straight through to a return. Built for jobbers and the convenience stores attached to them.

Visit taxtraks.net

Field notes

The mistakes that have haunted me.

Every one of these cost somebody something. Written down plainly so a younger CPA can read it in five minutes instead of learning it the way I did.

Sample entry · replace me

The workpaper that agreed to nothing

A schedule that footed, tied to the trial balance, and referenced a number nobody had traced to source. It held for two years. Here is what I do differently now, and the one question that would have caught it.

Slot open

Your next note goes here

Tell me the episode and I will draft it in your voice for your approval — title, the setup, what went wrong, and what you would tell someone to do instead.

Background

Where the experience came from.

1981

Auditing government entities

Governmental auditing became the centre of the work, and stayed there for the best part of three decades.

1983

Signed off as an auditor

With more than 2,000 hours of audit experience behind the signature.

3 years

Assistant Treasurer, Sutter County

Under Steven L. Harrah, CPA. The office moved off cash and checks onto card and check-scanning systems, put in a new tax voucher system, improved the tax collection system, and instituted summary judgment for unsecured taxes. Tax collections and the Office of Revenue Collection both improved.

Now

CPA-Programmer, Lakeview Petroleum

Working with Ryan Rogers and Mike Howard, and building accounting programs for the private sector.

Contact

Call the office.

Please do not email tax documents

Uploading them to the portal keeps them off email servers. You sign in, drop the files, and they land in your account rather than in an inbox.

Open the client portal