Committed to Understanding your Unique Needs

Experience the DifferenceWhen was the last time your CPA inquired about your goals and concerns, or took an especially detailed approach to identify opportunities for growth and potential risks that relate to your unique needs? We realize that every situation is different and no two people or businesses are alike. Each strategy we employ with our clients is approached in an exclusive manner and specifically tailored to the individual. Over time, we find that our clients see us not as just their accounting firm, but also as their trusted advocates and partners.

CS&L CPAs is a full-service public accounting firm that has been serving Sarasota and Manatee counties since 1954. Our primary focus is to provide our clients with solutions designed to meet their specific needs, and adapt these solutions as their needs change over time. We provide personal and corporate tax solutions, international tax services, estate, gift and succession planning, audit and assurance services, CFO and accounting services, business technology consulting, management advisory services and pension administration. The firm has two offices in Sarasota and Bradenton.

CS&L CPAs has been voted a “Best Place to Work in Tampa Bay” consecutively from 2009-2013 by the Tampa Bay Business Journal. We are a regional firm, serving the local community with the ability to utilize national resources through our affiliation with the CPAmerica network. CS&L CPAs is in excellent standing with the American Institute of Certified Public Accounting (AICPA), Florida Institute of Certified Public Accountants (FICPA), Private Companies Practice Section (PCPS), and Public Company Accounting Oversight Board (PCAOB).

A Strategic Affiliation

CS&L CPAs is a member of CPAmerica International, and is also in strategic alliance with Crowe Horwath International. CPAmerica is the third largest association of independently owned and managed CPA and consulting firms in the world based on revenue of member firms. This affiliation allows CPA firms to remain independent while having access to national and international resources to serve their clients.Through the Horwath Alliance, CPAmerica members have the opportunity to utilize the expertise of more than 26,000 professionals in more than 100 countries around the world. CPAmerica members offer their clients the best of both worlds: The personal attention of a local firm with the knowledge and resources of an international association.

At CS&L CPAs, understanding your unique needs and creating

exceptional solutions is our highest mission.

Our CommitmentAt CS&L CPAs, our Principals and staff employ a results-oriented attitude with a single focus: To help our clients meet their goals by providing unique and innovative solutions. We are committed to producing valuable strategies designed to help you achieve your business objectives, while building strong relationships with your team to provide accounting, taxation and estate planning services that adapt over time to your changing needs. You need a firm that operates with a global perspective, while employing professionals with an extensive knowledge of state and federal issues. This comprehensive approach is unique to CS&L CPAs, as we are capable of serving an international entity while supplying an inclusive, customized strategy that spans all levels of your organization.

Our commitment to excellence is evident and we seek to establish long term relationships built on trust and respect. Our three step process of understanding your unique needs, developing strategies to meet your goals and providing exceptional solutions for your business concerns are the foundation of our unparalleled client experience.

Who We ServeOur team offers industry-focused expertise in the following segments:• Health Care• Not-for-Profit• Government/Special Districts/Municipalities• Professional Services• Construction/Real Estate• Manufacturing/Retail

Our niche industry leaders take great measures to keep abreast of the industry trends and strategies that can be employed to craft the most favorable outcomes for our clients. Focusing on these specific industries allows us to take a special-ized approach and provide you with innovative and value-adding solutions that are ideal for you and your business.

Bradenton location

Sarasota location

• Business Succession Planning• Estate & Gift Tax Planning• Charitable Gift Planning• Income Tax Planning for Trusts & Estates• Tax Preparation for Estate, Gifts & Trusts

• Audits, Compilations & Reviews• Employee Benefit Plan Audits• Agreed Upon Procedures• Internal Controls Review

Personal & Corporate Tax Planning

As laws and regulations rapidly change, you may be faced with complex challenges that require the help of a skilled CPA. Our tax specialists offer personalized solutions and recommendations to provide a comprehensive tax planning strategy depending on your needs as an individual or orga-nization. The CS&L CPAs team is well-informed of current case law, pending legislation and IRS interpretations, and can provide sound judgment to exceed your expectations.

Valuable ServicesInternational Tax

We live in a complex global marketplace. CS&L CPAs is recognized as a leader in international tax solutions; we have the resources to handle accounting issues for individuals and companies around the world. Meet with our International Tax Specialist to learn how these global issues affect you and what you can do to overcome tax obstacles that may arise due to global regulations.

Audit & Assurance

Our audit team will take the time to obtain a deep under-standing of your business and offer solutions designed to improve and enhance your financial reporting process. Every type of organization will at some point need to report how it is doing financially. We can provide valuable information about the organization’s financial position to help you make strategic business decisions.

Estate, Gift & Succession Planning

A top concern of clients is how to effectively transfer their wealth across generations in the most tax efficient manner. Our Wealth Planning Advisors have experience in trusts, partnerships, limited liability companies and charitable and family transfers. We have an International Wealth Planning Advisor on staff to assist you with your global assets and related tax issues. Early planning is essential for success – implement your estate planning strategy for the future, today.

• International Financial & Accounting Services• Business Case Development• Due Diligence (Financial, Strategic, Operational)• Implementation of Joint Partnerships• Strategic Alliances, Global Acquisitions• Structured Inbound Investment

• Corporate, Partnership, Fiduciary & Personal Returns and Income Tax Planning

• State & Local Taxation, Multi-State Issues• IRS or Tax Authority Representation• Entity Selection• Complex Tax Research

• Plan Documentation & Implementation• Plan Analysis & Feasibility Study• Installation & Takeover• New Plan Documents or Reinstatements• Trust Fund Services• Form 5500

Business Technology Consulting

Outdated technology or procedures are both a nuisance and a security issue. Our IT Consultants can help you employ ben-eficial technology strategies for your business so you can run an efficient and secure network. Effectively using, managing and monitoring technology can be one of the most valuable business advantages for your organization. Frequently review-ing tech procedures to diminish risk is an important task you cannot afford to neglect.

Management Advisory Solutions

Growth, profitability and long term success depend on sound decisions and well-timed moves. CS&L CPAs can provide you with a Management Consultant to review your operational performance, business strategies, and find opportunities that may currently exist for you, or identify those that may become available in the future.

CFO & Accounting Solutions

In our specialized outsourced CFO roles, we currently have $80+ Million under management. This unique service offering has been provided for over 50 years to help busi-nesses run more efficiently. We can manage all your accounting needs or simply act as an extension of your accounting department. The CS&L CPAs team has served in roles such as bookkeepers, accountants, and controllers, or we can even act as your organization’s CFO.

Pension Administration

Your retirement plan should be reviewed on a regular basis to ensure it is the most effective plan for your organization. The CS&L CPAs benefit team can provide financial planning and problem solving in pension administration and audits. CS&L has a long history of providing this service; we have been servicing benefit programs even before the enactment of the Employment Retirement Income Security Act (ERISA).

• CIO Services• IT Planning, Design & Implementation• IT Controls Assessment• Outsourced IT Support• Business Continuity Planning• Business Intelligence & Data Analysis

• Break-Even Analysis• Internal Controls Evaluation• Forecasts & Projections• Business Financial Planning & Budgeting• Mergers & Acquisitions• Cash Flow Analysis

• Flexible Operating Budgets• Improving Cash Flow• Finance Department Outsourcing• Managing Costs & Cash Flow• Evaluating Business Strategies• Internal Controls Reliability

Lisa Bristow, CPA• Tax Principal with over 30 years experience in individual taxation and diversified industries• Experienced in pension design, consulting and administration; first initiated the addition of

pension services for clients when she noticed there was growing need for the service• Specializes in tax consulting and preparation for small businesses and individuals, assists clients in

choosing the right business entity type, management of records and receipts, selection and design of proper retirement planning programs and IRS problem resolutionLisa Bristow/ Principal / LBristow@CSLcpa.com / (941) 748-1040

Your Leadership Team

Lisa Johnson, CPA• Estate planning Principal with over 20 years experience, specializing in taxation of estate and gift

taxes, trusts, individuals, foundations, and family businesses• Experienced in working with families with complex structures and trusts• Past President of the Estate Planning Council of Manatee County and current Board Member of

the Manatee Community Foundation• Recognized as a “Five Star Wealth Manager” award recipient in 2011 and 2012

Lisa Johnson / Principal / LJohnson@CSLcpa.com / (941) 748-1040

Robert Stanell, CPA• Managing Principal with over 25 years of experience in taxation and management consulting• Currently serving as outsourced CFO, strategic business consultant and Treasury Management

Executive for clients with over $80 Million under management• Focuses on client challenges involving fiscal and statutory operational matters, expansion and

related capitalization, cash flow management combined with available tax law opportunitiesRobert Stanell / Managing Principal / RStanell@CSLcpa.com / (941) 748-1040

Jay Clarkson, CPA• Audit and Assurance Principal, specializing in retail, manufacturing, service companies, not-for-

profit organizations and employee benefit plans• Over 25 years of experience, began career with national firm• Added experience having been CFO for a regional retailer• Directed relationship with strategic partners in IS consulting, PCI compliance, complex

financial instrument accounting issues, including audit of $1 Billion companyJay Clarkson / Principal / JClarkson@CSLcpa.com / (941) 954-4040

A strong, diversified team is essential for implementing a successful strategy. Meet the team of Principals at CS&L CPAs, specializing in various industries and services. Full biographies are available on our website at www.CSLcpa.com.

Susan Thompson, CPA• Tax Principal with 22 years industry experience, specialty practice areas include: Individual and

corporate tax, foundations, not-for-profit and real estate• Provides an array of client services ranging from management consulting, tax planning and com-

pliance, like-kind exchanges, acquisition due diligence reviews, cost certifications and audits, multi-state tax issues to cash flow and budgeting

• Current Treasurer of RHS Foundation, Past President of Junior League of Tampa, and has been actively involved with multiple community organizations through board and volunteer serviceSusan Thompson / Principal / SThompson@CSLcpa.com / (941) 748-1040

Aaron Mondon, CPA/CCIFP• Tax Principal with over 19 years of experience in public accounting• Focused on individual, partnership, corporate and not-for-profit taxation. Specializes in is-

sues relating to real estate and construction, and is a Certified Construction Industry Financial Professional (CCIFP)

• Creates valuable results in areas relating to tax planning, multi-state issues, entity selection, IRS representation, due diligence reviews and most recently, BP Oil Spill claim executionAaron Mondon / Principal / AMondon@CSLcpa.com / (941) 954-4040

Randy Dillingham, CPA• Audit and Assurance Principal, practicing for 15+ years• Specialties include local government entities, not-for-profit organizations, common interest

realty associations, and employee benefit plans• Proven success in crafting results for clients in areas such as internal controls over financial re-

porting and safeguarding assets, 401(k) and 403(b) plan audits, compliance audit and federal & Florida state single audits

• Honored as a “40 Under 40” professional by CPA Technology Advisor (2009)

Randy Dillingham / Principal / RDillingham@CSLcpa.com / (941) 748-1040

Aubrey Lynch, CPA• Tax Principal, specialty practice areas include: International tax, estates & trusts, IRS audits• Over 13 years experience in private and public accounting, began career with a “Big 4” firm

specializing in tax consulting• Highly skilled in tax research, tax treaty consulting, and complex tax issues• Named a “40 under 40” professional by CPA Practice Advisor, a national accounting publication

(2011, 2012), and by Gulf Coast Business Review, a regional publication (2011)• Past President of the Manatee County Estate Planning Council

Aubrey Lynch / Principal / ALynch@CSLcpa.com / (941) 748-1040

Full Principal biographies can be found online at www.CSLcpa.com.

www.CSLCpa.Com

Understanding your unique needs and creating exceptional solutions is our highest mission.

For our clients, we pledge to provide the finest level of personal service and technical expertise to exceed your expectations.For our firm, we will foster an enjoyable workplace based on open communication and mutual respect, while encouraging

initiative, excellence, teamwork and loyalty.For our community, we will continue our 50 year tradition of service and leadership.

BRADENTON1001 3rd Avenue West, Suite 700

Bradenton, FL 34205ph. (941) 748-1040fx. (941) 749-7605

SARASOTA1515 Ringling Boulevard, Suite 900

Sarasota, FL 34236ph. (941) 954-4040fx. (941) 953-7670info@CSLcpa.com