Barbara J. Aue, C.P.A.

Barbara AueBusiness and Professional

January 1997 to present. Owner of public accounting practice. Tax planning and preparation for businesses, individuals, nonprofits, estates and trusts

  • Business planning and management consulting, including business plans, business analysis, and software guidance
  • Accounting services
  • Tax research and planning services for tax professionals

Professional Employment

January, 1987 - December, 1996: C.P.A., McGowan Guntermann, Santa Barbara, CA

Manager, Tax Department

  • • Prepared and reviewed individual, corporate (both C and S), partnership, and fiduciary income tax returns, including consolidated corporations and non-profit organizations
  • Completed and implemented tax and business planning for individuals, businesses, non profits, and trusts
  • Planned, prepared, and reviewed international tax matters for individuals and corporations
  • Handled Internal Revenue Service and Franchise Tax Board matters, including audits, private letter rulings, appeals, and protests for various entities, including non profit organizations
  • Business consulting for manufacturing, retail, and service companies, and non-profit organizations including business performance analysis, business plans, and efficiency studies
  • Extensive accounting experience, including preparation of financial statements at the compilation, review and audit levels for both non-profit and for-profit entities and investment funds
  • Prepared litigation support documentation
  • Performed extensive, complicated tax and accounting research

Fall, 1992: Trained, supervised and evaluated technical and administrative team members Independent studies project supervision, Antioch University, Santa Barbara

Education

M.S. (Taxation), Golden Gate University

Certificate in Accounting (UCSB)

Professional Designation in Business Management (UCLA)

M.S. (Microbiology), Cornell University

B.S. (Microbiology), The Ohio State University

Professional

Certified Public Accountant, California license 54076E

Member, American Institute of Certified Public Accountants

Member, California Society of Certified Public Accountants (CalCPA)

Member, Taxation Section, California Bar Association

Member, Planning Committee, CalCPA LLC, Partnership, and S-Corporation Conference (1994-1997)\

Member of CalCPA Flowthrough Entities Conference planning committee (2000-01, 2004-05)

Moderator, Advanced Flowthrough Entities Conference, December , 2000

Publications and Presentations

California Society of CPA's (CSCPA), Channel Counties Chapter, Bulletin articles: Uniform Capitalization: The Basics (May 1990) Section 1031 Update (November 1990) Tax Tidbits: Sale of Residence Which Had Business Use (February 1992) Managing the Built-in Gains Tax (October 1992) Passive Investment Income (September 1993) Barbara J. Aue. S Corporation Update, CSCPA LLC, Partnership, and S Corporation Tax Planning Conference, August 1995 (speaker) and CSCPA Tax Accounting Conference, November 1995 (publication) Debbie Kokinos and Barbara Aue. California Aims Investment Tax Credit at Manufacturers. CSCPA "Monthly Statement," November 1995. Barbara J. Aue. Foreign/U.S. Tax Situations, CSCPA Channel Counties Chapter Tax Committee, February 1996 Barbara J. Aue and Patricia Ericson. New Developments from September '95 to the Present, CSCPA LLC's, Partnerships and S Corporations Conference, August 1996 Barbara J. Aue. Budgeting Income or Revenue, American Society of Women Accountants, November, 1996 Barbara J. Aue. New Developments in S Corporations, CSCPA Channel Counties Chapter Tax Committee, January, 1997 Barbara J. Aue. Introduction to Foreign Tax Situations, American Society of Women Accountants, June 1997 Barbara J. Aue. S Corporation Subsidiaries, CSCPA LLC, Partnerships, and S Corporations Conference, August, 1997 Barbara J. Aue. S Corporation Update, CalCPA Passthrough Entities Conference, August, 2004 (speaker & publication)