James A. Higbee, CPA

Jim Higbee is a partner in the firm.  He is responsible for services to credit unions and he is the firm’s auditing standards partner.

An alumnus of Northeastern University in Boston, Massachusetts, Jim began his public accounting career in 1976.  He has taken graduate studies at the University of Maryland in computer auditing.

Jim has served as instructor for Accounting Courses Level I and II for the District of Columbia, Maryland, and Delaware Credit Union Leagues.  He also designed and taught an advanced third level accounting course for these organizations, and he has presented many seminars for them.  Jim spoke at the AICPA National Conference on Credit Unions about the proposed Audit and Accounting Guide, Audits of Credit Unions, which he helped to write as a member of the AICPA Credit Union Committee.  He has also spoken about fraud, mergers, and other audit and accounting topics for the National Association of Federal Credit Unions and the National Credit Union Administration.

Jim is a member of the American Institute of Certified Public Accountants, the Maryland Association of Certified Public Accountants, and the Information Systems Audit and Control Association (ISACA, formerly EDP Auditors Association).  He has served as chairman of the MACPA Auditing Standards Committee and as president of the Maryland Chapter of ISACA.  He has written articles for various credit union industry publications, and represented the AICPA in testimony before U.S. Treasury officials during their study of the Federal Deposit Insurance System.

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