J. Michael Waters (Mike) brings over 50 years of experience as a CPA with him to the firm. Prior to forming his own company in 1985, Mike served as an audit partner with a Big Four accounting firm in Dallas and has experience with many types of entities, including for-profit, not-for-profit, and governmental. Mike is an active member of both state and national professional societies and is currently serving on the Texas Society of CPAs Peer Review Committee, having served two terms as chairman. This committee is charged with determining that CPA firms in Texas meet the standards of quality required to be members of the American Institute of CPAs and to be licensed by the Texas State Board of Public Accountancy. In keeping with the firm's hands-on philosophy, Mike has served as senior engagement partner on audits, tax projects, and other general consulting projects such as forecasting, budgeting, and buying or selling businesses. Mike officially retired at the end of 2024. He continues to work with the firm in a different capacity.