JOHN T. LOVING

Introduction

A seasoned accountant experienced in income taxes and all phases of Government Contractor and commercial accounting who can effectively communicate with contractors, Contracting Officers, the DCAA, and attorneys.  John has helped over 100 Government Contractors deal with accounting regulations.  Clients have ranged in size from one employee to thousands, and include manufacturing, construction, and services industries.  Extensive experience working with FAR Part 31, Cost Accounting Standards, Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), and Generally Accepted Governmental Auditing Standards (GAGAS).

 Work Experience

Loving & Sperry CPAS, LLP                                                                                                                 1983 to Present

Partner or sole practitioner with the accounting firm of Loving & Sperry, CPAs and KL Contract Consulting.  Practice has included: 

Publications

Pricing Commercial Items Convenience Terminations, Contract Management, October, 2004.

Terminations for Convenience, Contract Management, August, 2001.

Pricing Manufacturing Changes: Lessons from the Construction Industry, Contract Management, May, 1997.

Learning Curves, Uses and Misuses in Direct Labor Hour Projections, Contract Management, September, 1995.

Defective Pricing Allegation: An Auditor’s Perspective, Contract Management, March, 1992.

Seminars

Presented numerous seminars

Professional

Certified Public Accountant 

Member of the American Institute of Certified Public Accountants, The Texas Society of Certified Public Accountants, The National Contract Management Association, and The National Defense Industrial Association. 

AMANDA SPERRY, CPA

Introduction

An accountant with experience in income tax preparation, government contracting, audits in accordance with Generally Accepted Auditing Standards (GAAS) and Generally Accepted Governmental Auditing Standards (GAGAS), and financial statement preparation.

Work Experience

Loving & Sperry CPAs, LLP                                                                                   1998 to Present

Partner

Practice areas include:

• Income Tax Planning and Preparation.
• Auditing historical overhead statements prepared in accordance with the FAR Part 31 Cost Principles, including use of the AASHTO Uniform Audit and Accounting Guide.
• Auditing financial statements.
• Preparing incurred cost proposals using the DCAA Incurred Cost Electronic (ICE) format.

Professional.

She is a certified public accountant licensed in Texas.