Mark Nicolas
Partner (CPA)
Memphis, TN
Industry Focus
  • Manufacturing & Distribution
  • Not-for-Profit
  • Education
  • Public Sector & Government
  • Retail
  • Real Estate
More
Service Areas
  • Audit, Reviews & Compilations
  • Employee Benefit Plan Audits
  • Forensics
  • Risk Advisory
  • Statutory Financial Audits
More

Overview

Mark’s accounting career spans more than 25 years. He serves a variety of industries including not-for-profit, education, government, manufacturing and distribution, real estate and retail. He has been with DHG’s audit practice since 2004.

Board members and management seek Mark’s advice on improving efficiency, transparency and accountability.  Recently he has been focused on helping clients implement the new not-for-profit reporting model,  revenue recognition guidance for both for-profits and not-for-profits, and new the lease accounting under GASB and FASB.

In addition to serving a wide array of industries, Mark is a certified fraud examiner. He assists organizations in developing policies and procedures that mitigate occupational fraud risks. Mark frequently speaks on the topic to employee and civic groups.

When he’s not working, Mark can be found spending time with his wife and two daughters.

Experience


Professional Organizations
  • Member, American Institute of CPAs
  • Member, Tennessee Society of CPAs
  • Member, Government Finance Officers Association
  • Member, Association of Certified Fraud Examiners
Education
  • Masters, Accounting
    University of Mississippi
  • Bachelors, Accounting
    University of Mississippi

In the Community


Civic Organizations
  • University of Memphis Accountancy Advisory Board
  • University of Memphis MILE Mentor
  • Westminster Academy Finance Committee
  • C12 Christian CEO Peer Advisory Group

Honors

Licenses

Licenses
  • Certified Public Accountant - TN - 14560

Knowledge Share

Lease Accounting – Understanding the Implementation of GASB 87
Publication | Oct 11, 2019
More About | Not-for-Profit | Public Sector & Government | Assurance | Lease Accounting | Performance & Growth | Risk & Regulatory

GASB 87 has been a significant topic of conversation for many organizations, including adaptation and implementation of the single model for accounting and reporting. In this article, we cover the major changes required by the new standard as well as possible complexities that governments may face as they work toward compliance with the new lease standard.

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FASB Accounting Standards Update No. 2019-03 Addresses the Definition of “Collections”
Alert | Apr 22, 2019
More About | Not-for-Profit | Risk & Regulatory

Museums, botanical gardens, art galleries and other holders of collections are now obtaining consistency in their industry code and financial accounting standards. On Thursday, March 21, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2019-03 to update and modify the definition of the term “collections” as it relates to not-for-profit entities, which now parallels with the definition used in the American Alliance of Museums’ (AAM) Code of Ethics (the Code). In addition, ASU No. 2019-03 provides a technical correction to clarify the accounting and disclosure guidance for collections as it applies to business entities and nonprofits.

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