Atherton & Associates, LLP

06/16/2026

🎉 Please join us in welcoming Melissa Mutzner to the Atherton & Associates team!

Based in our Sonora office, Melissa brings more than five years of accounting experience and specializes in tax preparation, bookkeeping, and payroll services. As an Enrolled Agent, she is known for her collaborative approach, problem-solving mindset, and commitment to helping clients succeed. We're excited to have her expertise and energy on our team.

Welcome to Atherton, Melissa!

06/09/2026

🎉 Please join us in welcoming Rebecca Flores to the Atherton & Associates team!

Based in our Modesto office, Rebecca joins us as an Executive Assistant, bringing 10 years of administrative experience and a passion for supporting both clients and colleagues. Her attention to detail, organization, and commitment to exceptional service make her a great addition to our Tax Team.

We're excited to have you on board, Rebecca!

06/08/2026

Trust is one of the most valuable assets a business can have.

Audits, reviews, and other assurance services help organizations strengthen financial transparency, improve credibility with lenders and stakeholders, and support informed decision-making. For California businesses in construction, agriculture, and nonprofit sectors, independent assurance can be a powerful tool for building confidence and supporting long-term growth.

Read more: https://bit.ly/3SgXau9

Assurance services play a critical role in helping businesses strengthen financial transparency, improve credibility, and build stakeholder trust. For companies across California—particularly in construction, agriculture, and nonprofit sectors—independent CPA assurance services provide the confi...

05/28/2026

A lot of what surfaces during audits comes down to one thing:

How performance is being measured.

Cash vs. accrual is one example—but it’s rarely the only one.

We often see organizations making decisions based on incomplete information, not because the data isn’t available—but because it’s not being looked at the right way.

That’s where the conversation starts to shift.

From reporting results…
to actually understanding them.

05/26/2026

We often see organizations rely on cash-based thinking longer than they should. And it creates a misleading view of performance.

Cash shows what’s in the bank.
It doesn’t reflect:

What’s been earned but not collected
What’s been incurred but not paid
How timing is impacting actual profitability

That’s where disconnects start—between what’s reported and what’s actually happening. On paper, results can look strong. But without a true accrual view, the full picture isn’t there.

This is often what surfaces during the audit—not new issues, but gaps in how performance has been measured.

A well-run audit doesn’t just identify those gaps.
It helps bring clarity to what’s actually happening—so leadership can move forward with confidence.

05/25/2026

Nearly 250 years of history have been shaped by those willing to serve.

This Memorial Day, we honor and remember those who made the ultimate sacrifice in service to our country.

Their courage and commitment continue to matter.

05/20/2026

Most organizations don’t lack internal controls.

They have them.

The issue is they’re not always followed the way they were designed.

Approvals get rushed.
Steps get skipped.
Workarounds become routine.

Not intentionally—just over time.

That’s usually where problems start.

Not because the control wasn’t there—
but because it wasn’t applied consistently.

05/18/2026

Strong internal controls don’t have to be complex.

In fact, the most effective ones are often simple—and consistently followed.

Where we tend to see issues isn’t in the design.

It’s in the ex*****on.

Processes that exist, but aren’t followed
Responsibilities that aren’t clearly defined
Key transactions that aren’t reviewed closely

That’s where gaps start.

Most improvements don’t require major overhauls.

They come from:
– Better segregation of duties
– More consistent processes
– Greater visibility into what’s actually happening day to day

Over time, that foundation allows leadership to spend less time reacting—and more time moving the business forward.

05/13/2026

We don’t usually see nonprofit audit findings repeat because the issue wasn’t identified.

We see them repeat because no one clearly owns fixing it.

It gets noted during the audit.
There’s agreement it needs to be addressed.

But once things move forward, it’s unclear:
Who’s responsible
What needs to change
Or when it should be completed

So, the issue carries over into the next year.

Not due to complexity—
but because accountability was never fully established.

If that came up today—would it be clear who owns it?

05/11/2026

Most nonprofit audit findings aren’t new problems.

They’re recurring ones.

We consistently see:
Grant revenue tracked inconsistently across periods
Expenses not clearly aligned with donor or grant restrictions
Internal control gaps identified—but not fully addressed

Over time, those gaps compound.
And the same issues surface year after year.

A strong audit should do more than check compliance.

It should help you:
Strengthen how funds are tracked and reported
Improve internal processes
Build confidence with your board and stakeholders

Otherwise, you’re not really solving the problem—just documenting it.