--- title: Machen McChesney Blog | Melissa Motley, CPA description: Melissa Motley has worked in the field of accounting for more than 25 years. She specializes in audit and accounting work with an emphasis in governmental audit. --- [Family of Services](http://machenmcchesney.com/about-us/family-of-companies/)  |  [CPA & Business Advisory](http://machenmcchesney.com)  |  [Payroll, HR & Benefits](http://focuspaysolutions.com/)  |  [Wealth Management](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) Auburn-Opelika (334) 887-7022 | Montgomery (334) 244-8900 [![mm-cobrand-fd-blues](https://info.machen.cpa/hs-fs/hubfs/mm-cobrand-fd-blues.png?width=279&height=100&name=mm-cobrand-fd-blues.png)](http://machenmcchesney.com) Search this site on Google Search Google Search this site on Google Search Google - [Client Portal](https://machenmcchesney.sharefile.com/Authentication/Login) - [1040 Electronic Organizer](https://www.my1040data.com/account/login/HT7902990) - [LinkedIn](https://www.linkedin.com/company/675439?trk=tyah&trkInfo=idx%3A1-1-1%2CtarId%3A1424436970395%2Ctas%3Amachen+mcchesney) - [Facebook](https://www.facebook.com/machenmcchesney) - [Google](https://plus.google.com/101356546927388458481) - [Twitter](https://twitter.com/machenmcchesney) - About Us - [Welcome](http://machenmcchesney.com/about-us/welcome/) - [Affiliations and Associations](http://machenmcchesney.com/about-us/affiliations-and-associations/) - [Community Events](http://machenmcchesney.com/about-us/community-events/) - [Family of Companies](http://machenmcchesney.com/about-us/family-of-companies/) - [History](http://machenmcchesney.com/about-us/firm-profile-history/) - [Mission and Values](http://machenmcchesney.com/about-us/mission-and-values/) - [Team Directory](http://machenmcchesney.com/about-us/team-directory/) - Services - [Accounting & Outsourcing](http://machenmcchesney.com/services/accounting-outsourcing/) - [Audit and Assurance Services](http://machenmcchesney.com/services/audit-assurance/) - [Business Advisory Services](http://machenmcchesney.com/services/business-advisory/) - [Business Valuation Services](http://machenmcchesney.com/services/business-valuation-services/) - [Family Office Services](http://machenmcchesney.com/services/family-care/) - [Financial Planning & Wealth Mangement Services](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) - [Individual Services](http://machenmcchesney.com/services/individuals/) - [Taxation](http://machenmcchesney.com/services/taxation/) - Who We Serve - [Construction & Real Estate](http://machenmcchesney.com/industries/construction-real-estate/) - [Credit Unions](http://machenmcchesney.com/industries/credit-unions/) - [Government & Not-For-Profits](http://machenmcchesney.com/industries/governmental-not-for-profit/) - [Healthcare & Professional Services](http://machenmcchesney.com/industries/healthcare-and-professional-services/) - [Hospitality, Restaurant & Retail](http://machenmcchesney.com/industries/hospitality-restaurant-retail/) - [Manufacturing, Distribution & Automotive](http://machenmcchesney.com/industries/manufacturing-distribution-automotive/) - [Success Stories](http://machenmcchesney.com/success-stories) - Resources - [Blog](https://info.machenmcchesney.com/blog) - [E-Newsletter Archive](http://machenmcchesney.com/resources/e-newsletter-archive/) - [Financial Calculators](http://machenmcchesney.com/resources/financial-calculators/) - [Financial Terms Glossary](http://machenmcchesney.com/resources/financial-terms-glossary/) - [Helpful Articles](http://machenmcchesney.com/resources/newsletter/) - [Tax Calendar](http://machenmcchesney.com/resources/tax-calendar/) - [Tax Links](http://machenmcchesney.com/resources/tax-links/) - [Track Your Refund](http://machenmcchesney.com/resources/track-your-refund/) - [Sign Up for Our E-Newsletter](http://machenmcchesney.com/resources/e-newsletter/) - [Subscribe to Our Blog](http://machenmcchesney.com/resources/subscribe-to-the-machen-mcchesney-blog/) - News & Events - [Press Releases](http://machenmcchesney.com/news-events/press-releases/) - [Upcoming Events](http://machenmcchesney.com/news-events/upcoming-events/) - Careers - [Our Culture](http://machenmcchesney.com/careers/culture/) - [Benefits](http://machenmcchesney.com/careers/benefits/) - [Our Stories](http://machenmcchesney.com/careers/our-stories/) - [Current Openings](http://machenmcchesney.com/careers/current-openings-send-resume/) - [Accounting Internship Opportunities](http://machenmcchesney.com/careers/students/) - Contact Us - [Auburn-Opelika Office](http://machenmcchesney.com/contact-us/contact-us-auburn-office/) - [Montgomery Office](http://machenmcchesney.com/contact-us/contact-us-montgomery-office/) # Returning Value Blog ## Melissa Motley, CPA Melissa Motley has worked in the field of accounting for more than 25 years. She specializes in audit and accounting work with an emphasis in governmental audit. ### Recent Posts ## [How a Financial Statement Audit Strengthens Your Fraud Defenses](https://info.machen.cpa/blog/how-a-financial-statement-audit-strengthens-your-fraud-defenses) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Jul 10, 2026 [![](https://info.machen.cpa/hubfs/Financial%20statements%201336139777-social.jpg)](https://info.machen.cpa/blog/how-a-financial-statement-audit-strengthens-your-fraud-defenses) Fraud is a major threat facing small and midsize businesses. While audits aren’t designed to uncover fraud, they can help business owners identify anomalies and deter would-be fraudsters. Recent findings from the Association of Certified Fraud Examiners (ACFE) underscore the important role audits play, together with other controls, in a broader fraud prevention strategy. [Full Story](https://info.machen.cpa/blog/how-a-financial-statement-audit-strengthens-your-fraud-defenses) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [The Ins and Outs of Materiality](https://info.machen.cpa/blog/the-ins-and-outs-of-materiality) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Mar 11, 2026 [![](https://info.machen.cpa/hubfs/Audit%20-2191517284-social.jpg)](https://info.machen.cpa/blog/the-ins-and-outs-of-materiality) Materiality is a core concept that shapes the entire financial reporting process. In simple terms, materiality helps determine which financial information is significant enough to influence decisions — and which details likely won’t affect the overall picture. Understanding how experienced certified public accountants (CPAs) evaluate materiality can help you prepare reliable financial reports and avoid surprises when working with external advisors. [Full Story](https://info.machen.cpa/blog/the-ins-and-outs-of-materiality) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Preparing Your F&A Team for Leadership Changes](https://info.machen.cpa/blog/preparing-your-fa-team-for-leadership-changes) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Jan 26, 2026 [![](https://info.machen.cpa/hubfs/Goals%20and%20action%20plans%202248564196-social.jpg)](https://info.machen.cpa/blog/preparing-your-fa-team-for-leadership-changes) At the start of the new year, your finance and accounting (F&A) department is under a microscope. Budgets, forecasts, and strategic plans are top of mind, and internal staff may be working with your CPA to finalize year-end financial statements. This heightened attention often raises an important question: What would happen if your CFO suddenly left? [Full Story](https://info.machen.cpa/blog/preparing-your-fa-team-for-leadership-changes) Posted in [Accounting & Outsourcing](https://info.machen.cpa/blog/topic/accounting-outsourcing) ## [Year-End Reminder: Don't Overlook Your PTO Accruals](https://info.machen.cpa/blog/year-end-reminder-dont-overlook-your-pto-accruals) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Dec 12, 2025 [![](https://info.machen.cpa/hubfs/Paid%20time%20off%20-1226924640-social%20media.jpg)](https://info.machen.cpa/blog/year-end-reminder-dont-overlook-your-pto-accruals) As 2025 winds down, it’s important to review your company’s accounting for unused paid time off (PTO). Many employers allow employees to carry forward unused vacation, sick leave, or personal time. This policy may create liabilities under U.S. Generally Accepted Accounting Principles (GAAP) — and, if your staff tends to bank time off, your PTO accrual may be larger than expected. Here’s what to consider as you finalize your financials. [Full Story](https://info.machen.cpa/blog/year-end-reminder-dont-overlook-your-pto-accruals) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Business Owners: You Don't Need a Crystal Ball to See the Future, Just Your CPA](https://info.machen.cpa/blog/business-owners-you-dont-need-a-crystal-ball-to-see-the-future-just-your-cpa) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Nov 17, 2025 [![](https://info.machen.cpa/hubfs/Crystal%20ball%20502644724-2.jpg)](https://info.machen.cpa/blog/business-owners-you-dont-need-a-crystal-ball-to-see-the-future-just-your-cpa) Financial statements report *historical* financial performance. But sometimes management or external stakeholders want to evaluate how a business will perform in the *future*. Forward-looking estimates are critical when evaluating strategic decisions, such as debt and equity financing, capital improvement projects, shareholder buyouts, mergers, and reorganization plans. While company insiders may see the business through rose-colored glasses, external accountants can prepare prospective financial reports that are grounded in realistic, market-based assumptions. [Full Story](https://info.machen.cpa/blog/business-owners-you-dont-need-a-crystal-ball-to-see-the-future-just-your-cpa) Posted in [Accounting & Outsourcing](https://info.machen.cpa/blog/topic/accounting-outsourcing) ## [How Often Should Your Business Issue Financial Statements?](https://info.machen.cpa/blog/how-often-should-your-business-issue-financial-statements) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Oct 09, 2025 [![](https://info.machen.cpa/hubfs/Financial%20Reports%20-1097343268-Social.jpg)](https://info.machen.cpa/blog/how-often-should-your-business-issue-financial-statements) For decades, quarterly financial reporting has provided the cornerstone for fair, efficient, and well-functioning markets. However, President Trump recently posted on social media that public companies should move to semiannual financial reporting. He believes changing the frequency would lower compliance costs and allow management to focus less on meeting short-term earnings targets and more on building long-term value. But critics say less frequent reporting could result in information gaps and increased market volatility. [Full Story](https://info.machen.cpa/blog/how-often-should-your-business-issue-financial-statements) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Audit Alert: Beware of Potential Conflicts of Interest](https://info.machen.cpa/blog/audit-alert-beware-of-potential-conflicts-of-interest) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Aug 25, 2025 [![](https://info.machen.cpa/hubfs/Audit%20-506935581-Social%202.jpeg)](https://info.machen.cpa/blog/audit-alert-beware-of-potential-conflicts-of-interest) As year-end approaches, many businesses will soon be preparing for their annual audits. One key consideration is ensuring there are no potential conflicts of interest that could compromise the integrity of your company’s financial statements. A conflict of interest can cloud an auditor’s judgment and undermine their objectivity. Vigilance in spotting these conflicts is essential to maintain the transparency and reliability of your financial reports. [Full Story](https://info.machen.cpa/blog/audit-alert-beware-of-potential-conflicts-of-interest) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Risky Business: How Auditors Help Combat Corporate Fraud](https://info.machen.cpa/blog/risky-business-how-auditors-help-combat-corporate-fraud) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Jun 16, 2025 [![](https://info.machen.cpa/hubfs/Fraud%202176177253-1.jpeg)](https://info.machen.cpa/blog/risky-business-how-auditors-help-combat-corporate-fraud) In today’s volatile economic climate, organizations face mounting pressures that can increase the risk of fraudulent activities. Auditors play a pivotal role in identifying and mitigating these risks through comprehensive fraud risk assessments and tailored audit procedures. [Full Story](https://info.machen.cpa/blog/risky-business-how-auditors-help-combat-corporate-fraud) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Loan Applications: How to Strengthen Your Hand in Today's Credit Markets](https://info.machen.cpa/blog/loan-applications-how-to-strengthen-your-hand-in-todays-credit-markets) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on May 14, 2025 [![](https://info.machen.cpa/hubfs/Loan%20-1450292409-1.jpeg)](https://info.machen.cpa/blog/loan-applications-how-to-strengthen-your-hand-in-todays-credit-markets) In recent years, interest rates have increased and credit has tightened. Under these conditions, which are expected to persist in the coming months, securing a commercial loan can be challenging for businesses of all sizes. Whether you want to expand, stabilize your cash flow, or simply build a financial cushion, being loan-ready is more critical — and more complicated — than it’s been in the past. [Full Story](https://info.machen.cpa/blog/loan-applications-how-to-strengthen-your-hand-in-todays-credit-markets) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Estimating Fair Value Today](https://info.machen.cpa/blog/estimating-fair-value-today) ![](https://info.machen.cpa/hubfs/Melissa%20Motley%202025%20update%20.jpg) Posted by [Melissa Motley, CPA](https://info.machen.cpa/blog/author/melissa-motley-cpa) on Apr 15, 2025 [![](https://info.machen.cpa/hubfs/Value%20Price%201303850380-1.jpeg)](https://info.machen.cpa/blog/estimating-fair-value-today) Many balance sheet items are reported at historical cost. However, current accounting standards require organizations that follow U.S. Generally Accepted Accounting Principles (GAAP) to report certain assets and liabilities at “fair value.” This shift aims to enhance transparency and reflect an entity’s current financial position more accurately. However, estimating fair value can involve significant judgment and subjectivity, especially when observable market data is unavailable. [Full Story](https://info.machen.cpa/blog/estimating-fair-value-today) Posted in [Accounting & Outsourcing](https://info.machen.cpa/blog/topic/accounting-outsourcing) [Next](https://info.machen.cpa/blog/author/melissa-motley-cpa/page/2) Search this site on Google Search Google ### Recent Posts ### Subscribe to Blog ### Posts by Category - [Business Tax (356)](https://info.machen.cpa/blog/topic/business-tax) - [Business Advisory (238)](https://info.machen.cpa/blog/topic/business-advisory) - [Payroll, HR & Benefits (124)](https://info.machen.cpa/blog/topic/payroll-hr-benefits) - [Audit & Assurance (113)](https://info.machen.cpa/blog/topic/audit-assurance) - [Accounting & Outsourcing (81)](https://info.machen.cpa/blog/topic/accounting-outsourcing) - [Individual Tax (75)](https://info.machen.cpa/blog/topic/individual-tax) - [Tax Planning (33)](https://info.machen.cpa/blog/topic/tax-planning) - [Tax Updates (25)](https://info.machen.cpa/blog/topic/tax-updates) - [Retirement & Wealth Management Planning (18)](https://info.machen.cpa/blog/topic/retirement-wealth-management-planning) - [Taxation (15)](https://info.machen.cpa/blog/topic/taxation) - [Alerts (13)](https://info.machen.cpa/blog/topic/alerts) - [Business Valuation (11)](https://info.machen.cpa/blog/topic/business-valuation) - [News & Events (11)](https://info.machen.cpa/blog/topic/news-events) - [Tax News (11)](https://info.machen.cpa/blog/topic/tax-news) - [Individual Tax Planning (10)](https://info.machen.cpa/blog/topic/individual-tax-planning) - [Not For Profit (10)](https://info.machen.cpa/blog/topic/not-for-profit) - [Retirement Planning (9)](https://info.machen.cpa/blog/topic/retirement-planning) - [Estate Planning (8)](https://info.machen.cpa/blog/topic/estate-planning) - [Manufacturing Industry Insights (7)](https://info.machen.cpa/blog/topic/manufacturing-industry-insights) - [Individuals (1)](https://info.machen.cpa/blog/topic/individuals) - [Insider (1)](https://info.machen.cpa/blog/topic/insider) - [Professional Standard News (1)](https://info.machen.cpa/blog/topic/professional-standard-news) see all [![Returning\_Value](https://info.machen.cpa/hs-fs/file-2504250850-jpg/Machen-Blog-Image/Returning_Value.jpg)](http://machenmcchesney.com/about-us/mission-and-values/) - [![AICPA](https://machenmcchesney.com/img/logos/aicpa.jpg)](https://www.aicpa-cima.com/) - [![NACVA](https://machenmcchesney.com/img/logos/nacva.jpg)](http://www.nacva.com/) - ![2026 INSIDE Public Accounting Top 400](https://machenmcchesney.com/img/2026-ipa-top-400.jpg) - ![2026 Best of Auburn-Opelika](https://machenmcchesney.com/img/2026-best-of-auburn-opelika.jpg) - [![2025 Best of OA](https://machenmcchesney.com/img/2025-best-of-oa.jpg)](https://oanow.com/exclusive/readerschoice/ballot-2025/) - ![2026 Best of OA Winner](https://machenmcchesney.com/img/2026-best-of-oa-winner.jpg) - [![2025 Accounting Today Regional Leaders](https://machenmcchesney.com/img/2025-accounting-today-regional-leaders.jpg)](https://www.accountingtoday.com/) - [![ClearlyRated Best of Accounting](https://machenmcchesney.com/img/2024-best-of-accounting.jpg)](https://www.clearlyrated.com/accounting) - [![ClearlyRated Best of Accounting Employee](https://machenmcchesney.com/img/2024-best-of-accounting-employee.jpg)](https://www.clearlyrated.com/accounting) 1820 East University Drive, Auburn, AL 36830 | Tel: (334) 887-7022 | Fax: (334) 887-7221 1761 Taliaferro Trail, Montgomery, AL 36117 | Tel: (334) 244-8900 | Fax: (334) 364-0927 † This is not a CPA firm. \* Assurance, attest, and audit services provided by Frazier & Deeter, LLC. “Frazier & Deeter” is the brand name under which Frazier & Deeter, LLC\* and Frazier & Deeter Advisory, LLC† and its subsidiary entities provide professional services. 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