Biography

Bret has practiced public accounting since 1996, providing assurance and consulting services to a variety of privately held clients primarily in the manufacturing, distribution, professional services, construction, and real estate industries. In 2005 Bret joined what has become the firm’s national office, where he helps develop and monitor the assurance practice, providing technical consultations on complex audit and accounting matters. His areas of expertise include business combinations, intangible assets and goodwill, variable interest entities, lease accounting, and revenue recognition applicable to the construction industry.

Bret focuses on emerging issues and changes in professional standards that impact the firm’s private company clients and regularly drafts comment letters on behalf of the firm. Additionally, Bret contributed to the AICPA’s Financial Reporting Executive Committee comment letter on the FASB’s proposed revisions to revenue recognition. He is a contributing reviewer to the AICPA’s Audit & Accounting Guide for Construction Contractors and sits on the Construction Financial Management Association national emerging issues committee and technical affairs subcommittee.

Bret works directly with other leaders in the firm to evaluate and adapt policies and practices in light of changing accounting and auditing standards, regulations, and other circumstances. He also participates in the firm’s internal inspections of practice offices and assists in designing, preparing, and delivering continuing education programs at all levels both internally and externally. Bret is also highly involved in assessing and implementing technology resources used to deliver client services throughout the firm’s assurance practice.

Selected Publications

  • "FASB Proceeds with Lease Standard" (Moss Adams Alert, November 2015)
  • "FASB Simplifies One Aspect of Business Combination Accounting" (Moss Adams Alert, October 2015)
  • "FASB Simplifies Subsequent Measurement of Inventory" (Moss Adams Alert, August 2015)
  • "FASB Delays Effective Date of Revenue Recognition Standard" (Moss Adams Alert, July 2015)
  • "Acquisition Accounting for Privately Held Contractors: An Easier Approach" (Construction Financial Management Association Building Profits, July/August 2015)
  • "Private Company Alternative Eliminates Requirement to Recognize Certain Intangible Assets in Business Combinations" (Moss Adams Alert, January 2015)
  • "FASB Issues Pushdown Accounting Guidance" (Moss Adams Alert, November 2014)
  • "FASB Issues New Going Concern Guidance" (Moss Adams Alert, September 2014)
  • "Revenue Recognition: The FASB’s New Guidelines and Their Effect on Your Contracts with Customers" (Moss Adams Special Report, July 2014)
  • "An Accounting Alternative for Contractors" (Construction Financial Management Association Building Profits, July/August 2014)
  • "FASB Issues Simplifies Reporting for Development Stage Entities" (Moss Adams Alert, June 2014)
  • "FASB Issues New Revenue Recognition Rules" (Moss Adams Alert, May 2014)
  • "FASB Revises Reporting Requirements for Discontinued Operations" (Moss Adams Alert, April 2014)
  • "Variable Interest Entities: FASB Provides Private Companies with an Alternative" (Moss Adams Alert, March 2014)
  • "FASB Provides Accounting Alternatives to Private Companies for Goodwill and Interest Rate Swaps" (Moss Adams Alert, January 2014)
  • "FASB, PCC Finalize Framework for Determining Private Company GAAP Exceptions" (Moss Adams Alert, January 2014)

Professional Affiliations

  • Contributing Reviewer, Audit & Accounting Guide for Construction Contractors since 2012, American Institute of Certified Public Accountants
  • Member, American Institute of Certified Public Accountants
  • Member, Construction Financial Management Association
  • Member, Emerging Issues Committee and Technical Affairs Subcommittee, Construction Financial Management Association
  • Member, Washington Society of Certified Public Accountants

Education

  • BS, accounting, Central Washington University