WNDE is proud to announce that the firm made INSIDE Public Accounting’s (IPA) annual ranking of the Nation’s Top 200 Accounting Firms for the seventh year in a row. The firm ranks 136 in this year’s Top 200 list, having moved up 13 spots from the prior year’s ranking.

Top IPA firms are ranked by U.S. net revenues and are compiled by analyzing the more than 550 responses received this year for IPA’s Survey and Analysis of Firms. This is IPA’s 29th annual ranking of the largest accounting firms in the nation. For the most recent fiscal year, IPA 200 firms range in size from $19.2 million to $39 million in revenue.

“Ranking in the Top 200 Accounting Firms for seven consecutive years is a great accomplishment for our firm,” said Paul Treinen, WNDE’s Managing Partner. “We are honored to receive this designation and would like to thank our loyal client base and our exceptional team for contributing to this accomplishment!”

White Nelson Diehl Evans LLP represents over 3,000 businesses and 3,500 individual clients. The firm provides a full range of accounting, tax and advisory services that support some of Southern California’s most successful and entrepreneurial companies, as well as governmental agencies and nonprofit organizations. For more information, visit wndecpa.com.

For the second consecutive year, White Nelson Diehl Evans LLP (WNDE) has been ranked as one of the top ten largest accounting firms in Orange County by the Orange County Business Journal.

“It is a big honor to once again appear among the top firms on the annual OCBJ accounting list,” said Paul Treinen WNDE’s managing partner. “Being recognized as a leading Orange County firm speaks volumes about both the quality of our external services and the internal health of our organization.”

The firm’s services were fairly evenly split between audit and tax related services, with 40% of its work being audit-related over the past year, and 50% tax. Advisory services represented 10% of the firm’s work effort. WNDE’s primary clients are privately held companies in the manufacturing, distribution, business and professional services, retail, and financial services sectors, along with nonprofit and government entities and entrepreneurial and high net worth individuals.

Statistics included with the list show that WNDE had a significant increase in Orange County CPAs over the past year. Currently, WNDE employs 78 OC CPAs—an increase of 8% since last year. The firm has also enjoyed a general increase in employment across the board, with a 3% rise in firmwide employees and a 2% rise in OC employees, in particular. Paul noted that “this steady growth is a mark of good things happening at WNDE.” He added, “We are very proud of the group of hardworking, team-oriented professionals that we’ve assembled.”

White Nelson Diehl Evans (WNDE) is excited to announce a unique opportunity to have breakfast with a Cyber Crime Agent. On Tuesday, March 12, 2019, Special Agent Bryan Willet will lead a discussion on how to defend your organization against cyber-crime. WNDE is thrilled to be co-hosting the breakfast with DarkHound SecOps and Orion Risk Management.
As a Supervisory Special Agent for Cyber Squad at the FBI’s Orange County field office, Willett is uniquely positioned to teach on security challenges and offer tools to protect organizations from cyber-attacks. His impressive credentials include nearly 14 years of service as an FBI special agent, numerous IT Security certifications, and an attorney’s license.
Due to limited seating, we expect this event to fill up fast. For more information, or if you are interested in attending, please contact Scott Jones at [email protected].

Your WNDE tax professional should be one of your most trusted advisors. Our main goal is to prepare an accurate return while also helping you minimize your tax obligations through potential tax credits and deductions. To help us accomplish this goal, we encourage you to review your Tax Planning Guide and have all records and information ready for your next tax meeting and be prepared for an in-depth discussion about your specific situation.
Your WNDE tax professional will need the following five (5) categories of information to prepare your tax returns effectively.

• Identification and Basic Information: For any new clients, we will need identification for you, your spouse, and all dependents claimed, such as Social Security numbers and other basic information including your date of birth, address, your previous year’s tax return, and any information relating to a change in your tax status such as marriage/divorce, or change in dependents. Divorced spouses filing separately cannot claim the same child as a dependent, so make sure you are in sync, if this situation applies to you.
• Income Documents: Most taxable income will be summarized in standard IRS forms sent by payers – W-2 forms for traditional salaries, wages, bonuses, and tips; 1099 forms for self-employment, independent contracting, and most investment and interest income; and K-1 forms for pass through income relating to ownership in S-corporations, partnerships, LLC’s, and trusts/estates.  Generally, each income source must supply you with a corresponding form. There are many variations of the 1099 form related to specific sources of income; check the IRS website if you are missing a form and are not sure what type of form you should receive. It is the taxpayer’s responsibility to report all income, including if you have not received a 1099. It is up to you to supply documents, such as bank statements, spreadsheets, or written summaries for any income not covered by these forms. These sources include rental income, alimony, and self-employment income below the $600 minimum that triggers a 1099-MISC. Starting this tax season, the self-employed may be able to deduct some 2018 pass-through income using the new Qualified Business Income deduction.
• Expense Documents & Receipts: Expenses for mortgage interest and student loan interest will be documented on forms 1098 and 1098-E. Many other potential deductions such as medical expenses, property taxes, and childcare/daycare costs require verification through receipts, cancelled checks, statements, or spreadsheets. Your tax preparer may be able to help you find extra deductions that make itemizing worthwhile, but he or she must know what types of expenses you have. Review your WNDE tax organizer and potential deductions in advance, so you can research the possibilities prior to your meeting. Do your homework to consider all possible deductions, then organize and bring any documentation you think may be relevant.  Don’t forget to include documents relating to unusual or catastrophic claims such as theft and casualty losses and losses from natural disasters. Be sure you include any reimbursements toward your losses when tallying your loss or deduction.
• Records for Charitable Contributions: If you made donations to charity and itemize your deductions, you need specific records to claim any write-offs. For example, for contributions of $250 or more, you will need a written acknowledgment from the charity stating the amount of your gift and if you receive anything (other than perhaps a token item) in return for your donation. If you’re lacking an acknowledgment, contact the charity and ask for it. You need it in hand by the time you file your return. Find details about the type of records needed for charitable deductions in IRS Publication 1771.
• Health Insurance Information: If you receive health insurance from your employer, bring a copy of your Employee Offer of Coverage or 1095-C form.  If you purchased health insurance through the Marketplace, you will need to bring the 1095-A form issued by the exchange. These forms contain the insurance premium and subsidy information for you and your family members. Your tax professional will use it to fill out other forms that may apply to your situation, such as the Premium Tax Credit form (Form 8962) and the Health Coverage Exemption form (Form 8965).

For Businesses Taxpayers, preparation of tax returns is typically more complex. As your business tax return reports information about the income and expenses of your business, you or your accounting team will need to complete all bookkeeping, accounting and financial statements for the previous year. You’ll need to generate the reports and organize the documents that your CPA will need. Your WNDE tax professional will need reports summarizing the income and expenses of your business, including any equipment purchased and tax payments made during the year. Your tax professional will also need to know about health insurance and other benefits you offer employees. Complete and accurate recordkeeping is very important. Your tax professional will need the following information:

• Financial Statements including Income Statement (Profit and Loss Statement) and Balance Sheet
• List assets and equipment purchased during the year
• List equipment or assets that were sold, scrapped or disposed of during the year
• List estimated tax payments paid to the Internal Revenue Service and state tax agencies during the year
• List shareholders or partners and how many shares or what percentage they own
• Detail compensation paid to each shareholder or partner
• Lists any capital contributions received from the shareholders or partners
• Detail all dividends or distributions paid to the shareholders or partners
• List all loans repaid, received from, or advanced to the shareholders or partners

Your tax meeting is also an opportunity to talk to your tax professional about your business and financial situation.  We recommend making a list of questions and issues that you want to discuss.  Having a list of questions keeps your tax meeting focused on the issues most important to you. This will help you manage your time during the meeting and ensure that the meeting is as productive as possible, based on your priorities. You may wish to send your questions to your WNDE professional in advance.  Some areas of interest may include the following:

• How is Tax Reform impacting my tax obligations?
• Are there any additional deductions, tax credits or tax strategies that would benefit me?
• As my business grows (or declines) are there any actions I should take to reduce taxes next year?
• Should I acquire additional capital equipment?
• If so, what is the best way for me to pay for or finance the investment?
• Do I have any potential audit risks?
• How can I improve my accounting and financial records?
• What are my options for setting up a retirement plan for myself and my employees?
• What can I do to improve my financials in order to obtain better banking and financing options?
• What is my business worth? (Discuss succession planning / exit strategies)
• Can you help introduce me to other professional resources who may be able to help me and by business? (Banks, Lenders, Attorneys, Insurance & Benefits Providers, etc.)

Whether for an individual or business, gathering the right data and documents and making a list of questions helps your accountant quickly focus attention on your specific needs. This allows you to be more proactive in the process, makes the annual tax meeting more productive, can help reduce audit risk, and ensures that returns are complete, accurate and take advantage of all appropriate credits and deductions.
If you have questions, or to schedule your tax planning meeting, please contact your WNDE tax professional.

Due to the lapse in appropriations that began midnight December 22, 2018, the federal government is in its fourth week of a partial shutdown, which includes much of the Internal Revenue Service (IRS).  Indeed, although the IRS is working with a skeleton staff of excepted employees, most employees are not working during the shutdown.  While we expect the IRS to be handling some matters and investigations, there are many more visible functions that are generally suspended during the closure.

• The IRS has announced that refunds will be provided on schedule; however, return processing is still delayed, which will impact refunds.
• Delays are expected even after the IRS reopens.

Telephone service. IRS customer service and Practitioner Services lines are not operating during the shutdown; any inquiries or follow up by telephone must wait until the IRS reopens.  While taxpayers may write in to the IRS, it is likely a response will not be received until after the IRS has reopened and is fully staffed.
Exam and appeals. IRS exam and appeals staff appear to be furloughed during the shutdown.  For those taxpayers with active examinations or appeals, while communication can be made in writing, it is likely that most exam and appeals staff will not be reachable until after the closure.
Return and remittance processing. First, taxpayers should keep in mind that due dates have not changed as a result of the shutdown.  While taxpayers are free to send in paper returns with paper checks, it appears the IRS is not processing the mail at this time.  Returns cannot be e-filed until the annual tax filing season officially reopens, which is scheduled for January 28, 2019.  Electronic payments, however, do appear to be operating.  It has been reported that the IRS will provide refunds; however, this does contradict earlier reports that suggested refunds would cease while the IRS is closed.  Finally, as is always the case this time of year, the IRS is going through one of its “dead cycles,” during which the posting of some account transactions will be delayed.
If you have any questions concerning the government shutdown as it impacts IRS operations, please contact your WNDE tax professional.

WNDE Expands Advisory Services with Cybersecurity Offering
White Nelson Diehl Evans is pleased to announce that we have expanded our advisory practice to include cybersecurity consulting services.  Building on a fifteen year information technology services relationship between WNDE and EnhancedTech, we are proud to introduce our strategic alliance with DarkHound Security (“DHS”).
Due to growing concerns surrounding critical information and fueled by California’s recent push to add regulatory compliance requirements (AB-375), DHS is a cybersecurity, risk management service that specializes in security audits, in-depth network and application defense, and security training.  WNDE and DHS offer a comprehensive set of cybersecurity assessment, implementation and monitoring services.
Are Security Concerns Keeping You up at Night?
The business of doing business isn’t your only headache.  Cybersecurity threats continue to escalate and can take a huge financial toll on businesses that suffer a data breach.  Today, your organization is constantly at risk to both internal and external threats. Cost-effectively managing and mitigating these risks must be a priority. Considering everything from financial information to intellectual property and customer communications, how much is the integrity of your data worth?  Not only must this information be protected from accidental loss through unexpected system failures, but it must also be protected from the threats of hackers, malware, and bad actors with ill intent. Even as defensive measures improve, attackers quickly evolve to evade them in a constantly shifting battle. Understanding what is being exploited and how to defend against it is the first step toward fully utilizing the defensive technologies available to you.
A Different Approach
DHS provides a comprehensive approach to cybersecurity consulting services that will help protect clients from the challenges and threats they face every day. Combining over 30 years of experience, certified technical professionals and network security engineers, alongside CPAs with AICPA cybersecurity certifications and IT audit experience, WNDE and DHS will help minimize cybersecurity risk and make sure you pass your IT compliance audit. Our comprehensive, independent assessments go well beyond simple automated vulnerability scanning, to provide the robust defense and in-depth strategic recommendations needed to address current and emerging threats.
Services

• Assess Vulnerabilities & Determine Compliance
  We will evaluate your network and policies for weakness and assess whether your technical and privacy controls meet relevant compliance requirements.
• Recommendations & Implementation
  After assessment, we will discuss our findings with you and determine the proper course of action to shore up and mitigate potential future data breaches.
• Incident Response Plans
  While doing all you can to minimize the consequences of a data loss, let our security expert’s help you build the right incident response plan and policies to deal with future data breaches or cyberattacks.
• Monitoring & Managed Security Services
  Reduce your risk, mitigate increasing threats and maintain compliance with our complete suite of information security management solutions and services, including continuous security monitoring, threat intelligence, intrusion management, and training.

Paul Wartenberg, Chief Security Officer stated, “We are honored to partner with a firm of the reputation and high level of integrity of WNDE.  With current and emerging regulations impacting all businesses, it is important that organizations be well prepared. WNDE’s forward-thinking strategy and high-level commitment to their clients aligns well with our services and approach.”
“Our commitment to ensuring the security and integrity of our client’s data is of upmost importance.  Therefore, we are excited to offer additional cybersecurity advisory and consulting services to our clients,” said Paul Treinen WNDE’s Managing Partner.
WNDE and DHS can assess the security of your systems and advise you on necessary improvements. Using client-focused practices and methodologies, we help organizations with actionable knowledge about emerging information-security threats and regulatory mandates, then help select and deploy technologies designed to minimize risk and align with your core business strategies.
Our expertise with audit standards and requirements, combined with proven business knowledge across a number of key industry verticals, enables us to support information security or compliance initiatives your company may have-now or in the future.
To discuss your potential vulnerability and risk, or request a cybersecurity readiness consultation with WNDE’s cybersecurity advisory group, please email us today at [email protected]

“White Nelson Diehl Evans’s fall on-campus recruitment is in full-swing” said Sandra Hague, WNDE’s talent acquisition and brand manager. She is visiting four local universities (Chapman University, California State University, Long Beach, California State University, Fullerton and University of California San Diego) in search of talented interns and full-time staff. “Although it’s always a challenge to find top talent that is a fit for the firm,” Sandra said, “We actively recruit at these campuses because they each have strong accounting programs and a large number of talented students who would be well qualified for positions with us.”
WNDE engages in a variety of recruitment activities at these campuses, including one-on-one interviews, career presentations and “office hours” on the campuses, which provide an opportunity to meet students informally. WNDE recruiters are looking for a variety of qualities in potential hires, including a strong GPA, good communication skills, experience with customer service in the accounting field and leadership and involvement in campus organizations. Sandra added, “We also want people with experience in leadership, who are team players and have a sincere interest in public accounting.”
Promising students are invited to work at the firm as interns during the tax season with a few openings reserved for entry-level graduates. Of those interning, some are offered full-time positions with WNDE upon graduation. WNDE’s goal for 2019 is to hire up to 16 college students from its internship program, which is a 45% increase over last year, Sandra noted.
The firm hosts two tours of its Irvine headquarters as part of the recruitment effort; one was held in September and the second October. A total of 65 Chapman, Cal State Fullerton and Cal State Long Beach students are visiting and getting the opportunity to experience the firm and meet WNDE staff.
The reaction of the students to their exposure to WNDE has been positive. One Cal State Fullerton senior, for example, remarked, “After attending events such as the Accounting Expo, WNDE’s Speaker Meeting and Office Tour, I learned that WNDE truly cares about its clients and strives to provide the highest quality of accounting, tax and advisory services. The engaging conversations I had with tax [staff] and incoming interns reaffirmed my eagerness to become part of an amazing firm.”

White Nelson Diehl Evans is thrilled to welcome Kim Kutcher to our team. Kim joins the firm as our Human Resources Director, where she will be responsible for staff development, recruitment and retention efforts as well as ensuring internal HR compliance. In addition, she will act as a business advisor in helping the firm achieve our strategic goals. The creation of the Human Resources Director role is a result of WNDE’s continued growth. As the ninth largest accounting firm in Orange County, the 22nd largest firm in San Diego and among the top 150 firms in the nation, Kim will play a pivotal role in helping us remain competitive in the marketplace.
Kim has extensive experience in the area of Human Resources, having worked as an Associate Director of HR at Ernst & Young, as an HR Business Partner for FirstGroup PLC (United Kingdom), as the VP of HR for the Anaheim Ducks and Honda Center, and in various HR leadership roles at PricewaterhouseCoopers. She specializes in talent management, performance management, leadership development, organizational effectiveness, change management, diversity and inclusion, employee engagement and policy development.
Kim earned an MBA in Management Science from San Diego State University and a Bachelor of Science in Business Management from the University of Redlands. In addition, she holds a Human Resources Management Certificate from California State University, Long Beach and is a long standing member of the Society of Human Resource Management (SHRM).
A resident of Tustin, Kim is married and her hobbies include playing tennis and pickleball, hiking, and traveling. Kim was a member of the Anaheim Ducks executive team when they won the NHL championship. She counts raising the Stanley Cup among the exciting moments of her career.
Kim can be reached by emailing [email protected] or calling the firm’s Orange County office at 714-978-1300.

WNDE is proud to announce the launch of our newly updated brand design, featuring a new logo mark. Staying true to our mission for Quality, Integrity, and Balance, we’ve refined our logo with a fresh, contemporary design.
The four separate elements forming the logo mark represent our four founding principals. Navy blue was chosen as the primary color, as we hope to communicate a feeling of professionalism, reliability and trust.
The new logo mark expresses energy and forward motion. This symbolizes how WNDE leads and empowers each of our clients to reach their destination, and the support we provide throughout their journey.
At WNDE, we believe change is necessary for future growth and are excited to represent this philosophy in our new logo redesign. With an energized focus, our team remains committed to providing high-quality service, excellent communication and client satisfaction as we move toward the future.

Ranks 149th on INSIDE Public Accounting’s IPA 200 List
National magazine INSIDE Public Accounting (IPA) has named White Nelson Diehl Evans LLP (WNDE) #149 on its IPA 200 list of the country’s top accounting firms. The IPA 200 survey is highly regarded as one of the most thorough, complete and accurate sets of rankings and trends in the public accounting profession. This is the 5th straight year that WNDE has been mentioned on this list.
“I am grateful for the hard work and professionalism of our WNDE team, which has allowed us to be named as one of the top 150 accounting firms in the U.S.,” remarked Paul Treinen, Managing Partner. “We are also grateful to our many clients who put their faith in us, and enable us to be successful in the accounting field. We will continue to dedicate ourselves to providing top quality services, and challenge ourselves to find new ways to better serve our clients.”
INSIDE Public Accounting is a publication owned by The Platt Group in Indianapolis, and assists accounting firms nationwide in growing their businesses. Mike Platt, principal of The Platt Group, notes that competition between accounting firms has grown significantly in recent years, necessitating that successful firms constantly reassess what services they offer to best serve their clients. He added, “Successful firms need to continually demonstrate to clients that they are offering valued services, and not merely a competitive price.”
Decades ago, a typical accounting firm’s marketing plan involved “answering the phone,” he said. Today, with fierce competition, firms have consolidated and grown to attract new talent, offer additional services, and “develop a bigger footprint in the region and in the country.”
Inclusion on the IPA 200 list is an indication that WNDE is headed in the right direction professionally, he added, “and is developing the services it needs to be successful in the marketplace.”