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Tim Cowley, CPA, ABV, CFF, CFE, MSA – 2016 40 Under 40 Honoree

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Puckett, Clement and Schellenberg, P.C.
Troy, MI



  1. In what ways have you contributed to your firm/company to make it better?
    Process improvement for current engagements, new process research and implementation including advanced data analytics for all attest engagements, staff training and encouragement of following professional interests for further development.
  2. In what ways do you participate in the professional community to change/improve the accounting profession?
    Former member of the ABV Credential Committee/chair of the ABV Mentoring Task Force, current member of CFF Credential Committee/chair of CFF Mentoring Task force.  Multiple mentoring relationships including new ABVs/CFFs and college accounting students through the AICPA Legacy Scholarship program.  Reviewed the ABV Exam Review materials for multiple years for content change and accuracy.
  3. In what ways do you participate in your local community to help others?
     Treasurer of Detroit Rugby Football club that teaches rugby to children and just added a wheelchair team.  Multiple volunteer opportunities with local nonprofits including Boys and Girls Club, Michigan Urban Farming Initiative and others.
  4. What changes do you foresee in the accounting profession of the near future (3-5 years)?
     Problems with smaller firms recruiting top talent since big firms are signing new staff up earlier and earlier in undergrad programs.
  5. How do you see yourself participating in shaping the future of the accounting profession?
    Furthering current mentoring initiatives and helping to fill the future CPA pipeline with presentations and educational resources for future CPAs.
  6. What is your career philosophy?
    Continuous learning drives innovation and new opportunities.
  7. Describe one person who has been an important mentor to you and how that person helped change your life.
    Our managing partner Mike Puckett has encouraged development and the pursuit of new goals and new types of business from the time when he was working as the audit manager at our previous firm.


Learn more about this year’s 40 Under 40 Honorees.