Michael Hammond, CPA, CITP is a Partner in Moore Colson’s Risk Advisory & Compliance Services (RACS) Practice. Previously, Michael was the Director and Practice Leader of the Firm’s RACS Practice and offers over 30 years’ experience in both the private and public sectors. As a partner, Michael is responsible for leading internal auditing services focusing on financial, operational and performance audit services, process improvement, risk management and controls evaluation for many of Moore Colson’s largest clients. Michael is also responsible for leading the firm’s SOC and Sarbanes-Oxley engagements.
Prior to joining Moore Colson, Michael was an Audit Partner with Reznick Group, P.C. in Atlanta, and served as the Atlanta Risk and Advisory Services Practice Leader. Michael was responsible for overall growth and leadership of the practice including internal audit sourcing, information technology (IT) audits, Sarbanes-Oxley 404 compliance, and other risk advisory services. Michael was also the Partner in-charge of all SOC engagements. Prior to working for Reznick, Michael was Director of Advisory Services for PricewaterhouseCoopers LLP, in Atlanta and Orlando. Michael has been a frequent speaker at the National Association of Black Accountants National Convention, MIS Training Institute Superstrategies conferences, Florida Government Finance Officers Associations conference, and the Florida Institute of Certified Public Accountants local chapter meetings.
Michael is a graduate of the University of South Florida with a B.A. in Accounting and is a Certified Public Accountant (CPA) and Certified Information Technology Professional (CITP). Michael is a member of the Georgia Society of Certified Public Accountants, American Institute of Certified Public Accountants, Institute of Internal Auditors, and Information Systems Audit and Control Association
Jonathan Levens, CPA is a Partner in the Moore Colson Tax Services Practice. Previously, Jonathan was a Senior Manager in the firm’s Tax Practice and has worked for Moore Colson since joining the firm as an intern in 2004. As a Partner, Jonathan’s responsibilities include leadership roles in the firm’s tax services practice and the coordination and management of tax compliance and consulting services for closely-held businesses and their owners. Jonathan’s professional background in public accounting includes serving clients in the manufacturing, services, private equity and venture capital, restaurant, and healthcare industries. In addition, Jonathan has extensive experience in merger / acquisition structuring and due diligence services.
Jonathan is a graduate of Georgia State University with a Masters of Taxation, and the University of Georgia with a B.B.A. in Accounting. Jonathan is also a member of the American Institute of Certified Public Accountants, Georgia Society of Certified Public Accountants, Association for Corporate Growth, Georgia Restaurant Association, and PrimeGlobal.
David Massey, CPA, CCIFP has joined the firm as a Partner in Moore Colson’s Business Assurance Practice. As a Partner at Moore Colson, David specializes in the coordination of business assurance services primarily in the construction industry, including audits, reviews, and compilations. He also provides detailed cost analysis and other consultative services for contractors, developers, and end users on construction projects. David also serves clients in the technology and healthcare industries.
David is heavily involved in the Construction Financial Management Association (CFMA), and is currently serving on the CFMA Georgia Chapter Board of Directors. David is also a Trustee of the Institute of Certified Construction Industry Financial Professionals (CCIFP), where he chairs the Institute’s Internal Audit Committee and serves on its Accreditation Committee. In addition, David is active in, and coordinates, the firm’s activities with Associated Builders and Contractors of Georgia and Surety Association of Georgia.
Prior to joining Moore Colson in 2016, David was a member of the assurance and advisory services practice of Frazier & Deeter. As an Audit Senior Manager, he performed assurance functions including, audits, reviews and compilations. Prior to joining Frazier & Deeter, David worked as an Operations Accounting Manager for Hardin Construction Company for 8 years. David offers valuable experience working with the construction and real estate industries, including accounting for large construction projects and joint ventures, project forecasting, subcontracting, managing bonding and insurance requirements, and claims and litigation support.
David is a graduate of Georgia State University with a Master of Business Administration, and Presbyterian College with a Bachelor of Science in Accounting. He is also a member of the American Institute of Certified Public Accountants, Georgia Society of Certified Public Accountants, Construction Financial Management Association of Georgia – Board of Directors, Institute of Certified Construction Industry Financial Professionals – Trustee, Associated Builders and Contractors of Georgia, and the Surety Association of Georgia.