--- title: Machen McChesney Blog | Melissa Motley, CPA (3) 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. (3) --- [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 ## [Solid Financial Reporting Can Help Attract Debt and Equity Financing](https://info.machen.cpa/blog/solid-financial-reporting-can-help-attract-debt-and-equity-financing) ![](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 Feb 08, 2024 [![](https://info.machen.cpa/hubfs/Financial%20Statements%20blue%20background.jpeg)](https://info.machen.cpa/blog/solid-financial-reporting-can-help-attract-debt-and-equity-financing) Financial reporting plays a key role when a business needs funds for continued operations and strategic investment opportunities. Lenders and investors will generally want to review your company’s financial statements before they give it money. Timely, reliable reports can increase the odds that a bank will approve your company’s loan application and equity investors will provide capital. [Full Story](https://info.machen.cpa/blog/solid-financial-reporting-can-help-attract-debt-and-equity-financing) Posted in [Accounting & Outsourcing](https://info.machen.cpa/blog/topic/accounting-outsourcing) ## [The Future of Accounting: How to Embrace Cutting-Edge Technology](https://info.machen.cpa/blog/the-future-of-accounting-how-to-embrace-cutting-edge-technology) ![](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 03, 2024 [![](https://info.machen.cpa/hubfs/Accounting%20Technology-1.jpeg)](https://info.machen.cpa/blog/the-future-of-accounting-how-to-embrace-cutting-edge-technology) Technology is transforming the accounting profession. When businesses moved from paper ledgers to spreadsheets, it improved the timeliness, accuracy, and integrity of accounting-related data. Likewise, cloud computing and the ability to remotely access real-time data have allowed accounting departments to be far more responsive to an increasingly distributed workforce. [Full Story](https://info.machen.cpa/blog/the-future-of-accounting-how-to-embrace-cutting-edge-technology) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [It's Important to Track Tools and Small Equipment](https://info.machen.cpa/blog/its-important-to-track-tools-and-small-equipment) ![](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 07, 2023 [![](https://info.machen.cpa/hubfs/Tools%201204894199-1.jpeg)](https://info.machen.cpa/blog/its-important-to-track-tools-and-small-equipment) Is your business constantly replacing its tools and small equipment? Certain items that can fit in a backpack, pocket, or even the armrest of a vehicle — such as power tools, hard hats, iPads, and RFID readers — have a tendency to “walk away” from job sites, warehouses, and offices. However, the cost of lost, damaged, and stolen items can quickly erode profits and cash flow. An effective tracking system can help remedy this problem by making workers more accountable. [Full Story](https://info.machen.cpa/blog/its-important-to-track-tools-and-small-equipment) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Data Governance: Working Toward Mission Accomplished](https://info.machen.cpa/blog/data-governance-working-toward-mission-accomplished) ![](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 07, 2023 [![](https://info.machen.cpa/hubfs/data%20folders%201164612248-1.jpeg)](https://info.machen.cpa/blog/data-governance-working-toward-mission-accomplished) Data is the lifeblood of any modern organization — a critical asset that is not only used to operate the business but can also fuel innovation, reduce costs, and increase revenue. But managing data assets effectively comes with a set of challenges that can be difficult for organizations to navigate. Creating an effective data governance policy can help organizations mitigate risk and capitalize on opportunities. [Full Story](https://info.machen.cpa/blog/data-governance-working-toward-mission-accomplished) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [FASB Approves Updated Rules for Disclosing Income Taxes](https://info.machen.cpa/blog/fasb-approves-updated-rules-for-disclosing-income-taxes) ![](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 05, 2023 [![](https://info.machen.cpa/hubfs/fasb-1289129488-1.jpeg)](https://info.machen.cpa/blog/fasb-approves-updated-rules-for-disclosing-income-taxes) On August 30, 2023, the Financial Accounting Standards Board (FASB) unanimously voted to finalize its proposed improvements to the disclosure rules for income taxes. Here’s what’s changing and when those changes are effective. [Full Story](https://info.machen.cpa/blog/fasb-approves-updated-rules-for-disclosing-income-taxes) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Optimizing the Internal Audit Process for Greater Efficiency](https://info.machen.cpa/blog/optimizing-the-internal-audit-process-for-greater-efficiency) ![](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 11, 2023 [![](https://info.machen.cpa/hubfs/audit%20-465274451-1.jpeg)](https://info.machen.cpa/blog/optimizing-the-internal-audit-process-for-greater-efficiency) In the current economic environment, companies are looking for ways to gain efficiencies within their Internal Audit processes and procedures. The use of Technology and Data Analytics have transformed the Internal Audit function by enabling: [Full Story](https://info.machen.cpa/blog/optimizing-the-internal-audit-process-for-greater-efficiency) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) ## [Changes in Sec. 174 Makes It a Good Time to Review the R&E Strategy of Your Business](https://info.machen.cpa/blog/changes-in-sec.-174-makes-it-a-good-time-to-review-the-re-strategy-of-your-business) ![](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 22, 2023 [![](https://info.machen.cpa/hubfs/Research%20-464406263-1.jpeg)](https://info.machen.cpa/blog/changes-in-sec.-174-makes-it-a-good-time-to-review-the-re-strategy-of-your-business) It’s been years since the Tax Cuts and Jobs Act (TCJA) of 2017 was signed into law, but it’s still having an impact. Several provisions in the law have expired or will expire in the next few years. One provision that took effect last year was the end of current deductibility for research and experimental (R&E) expenses. [Full Story](https://info.machen.cpa/blog/changes-in-sec.-174-makes-it-a-good-time-to-review-the-re-strategy-of-your-business) Posted in [Tax Planning](https://info.machen.cpa/blog/topic/tax-planning) ## [What to Do if Your CFO or Controller Leaves](https://info.machen.cpa/blog/what-to-do-if-your-cfo-or-controller-leaves) ![](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 07, 2022 [![](https://info.machen.cpa/hubfs/CFO%20-%201264047995-1.jpeg)](https://info.machen.cpa/blog/what-to-do-if-your-cfo-or-controller-leaves) A leadership departure in your accounting department can create turmoil, at least temporarily. However, it also provides an opportunity to assess the department’s performance and create a vision for its future performance. Here are four questions to address if your CFO or controller leaves. [Full Story](https://info.machen.cpa/blog/what-to-do-if-your-cfo-or-controller-leaves) Posted in [Accounting & Outsourcing](https://info.machen.cpa/blog/topic/accounting-outsourcing) ## [Are Your Risk-Management Practices Keeping Up With the Times](https://info.machen.cpa/blog/are-your-risk-management-practices-keeping-up-with-the-times) ![](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 Sep 15, 2022 [![](https://info.machen.cpa/hubfs/Risk%201219774112-1.jpeg)](https://info.machen.cpa/blog/are-your-risk-management-practices-keeping-up-with-the-times) Risks abound in today’s uncertain marketplace. Nearly two-thirds of senior finance leaders said that the volume and complexity of corporate risks have changed “mostly” or “extensively” in the past five years, according to a new report published by the American Institute of Certified Public Accountants (AICPA) and North Carolina State University. [Full Story](https://info.machen.cpa/blog/are-your-risk-management-practices-keeping-up-with-the-times) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Evaluating "Going Concern" Concerns](https://info.machen.cpa/blog/evaluating-going-concern-concerns) ![](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 01, 2022 [![](https://info.machen.cpa/hubfs/GAAP-1212595433-1.jpeg)](https://info.machen.cpa/blog/evaluating-going-concern-concerns) Under U.S. Generally Accepted Accounting Principles (GAAP), financial statements are normally prepared based on the assumption that the company will continue normal business operations into the future. When liquidation is imminent, the liquidation basis of accounting may be used instead. [Full Story](https://info.machen.cpa/blog/evaluating-going-concern-concerns) Posted in [Audit & Assurance](https://info.machen.cpa/blog/topic/audit-assurance) [Previous](https://info.machen.cpa/blog/author/melissa-motley-cpa/page/2) [Next](https://info.machen.cpa/blog/author/melissa-motley-cpa/page/4) 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/) - [![](https://info.machen.cpa/hs-fs/file-2486483166-jpg/Machen-Blog-Image/aicpa.jpg)](http://www.aicpa.org/Pages/default.aspx) - [![](https://info.machen.cpa/hs-fs/file-2494475845-jpg/Machen-Blog-Image/bdo.jpg)](http://www.bdo.com/alliance/) - [![](https://info.machen.cpa/hs-fs/file-2494475855-jpg/Machen-Blog-Image/nacva.jpg)](http://www.nacva.com/) - [![](https://machenmcchesney.com/img/readers-choice2019.jpg)](https://oanow.upickem.net/engine/Winners.aspx?contestid=104699) - [![actbf-1](https://info.machen.cpa/hs-fs/hubfs/actbf-1.jpg?width=121&name=actbf-1.jpg)](http://www.accountingtoday.com/) - [![pa400](https://info.machen.cpa/hs-fs/hubfs/pa400.jpg?width=121&name=pa400.jpg)](http://insidepublicaccounting.com/) 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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