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Michigan Small Business Survival Grant Program

The Michigan Small Business Survival Grant will award grants up to $20,000 to eligible businesses that been closed, or up to $15,000 to eligible businesses that have been partially closed or are otherwise open.
Grant funds can be used for eligible expenses including working capital to support payroll expenses, rent or mortgage payments, utility expenses and costs related to reopening a business.

Eligibility Requirements

In order to be eligible for funding under the Program, small businesses must be a for-profit or non-profit company and meet all criteria below. Furthermore, each local EDO may have additional eligibility criteria. Please use the table below to find your local EDO and review any additional eligibility criteria prior to applying.

  • Had 1 to 100 employees (including full-time, part-time and owner/employees) on a world-wide basis on November 17, 2020.
  • Is in an industry that demonstrates it is affected by the Order.
  • Needs working capital to support payroll expenses, rent, mortgage payments, utility expenses, or other similar expenses.
  • Demonstrates an income loss as a result of the Order as determined by the EDO in which an eligible business is located.
  • Is not a live music and entertainment venue that is eligible for funds under Section 401 of Public Act 257 of 2020: Michigan Stages Survival Grant Program.

Industries Affected by the Order

Eligible businesses disproportionately impacted by COVID-19 and the ‘Gatherings and Mask Order’ will largely fall into one of the categories below. However, businesses in other industries may be considered if they can demonstrate they meet the eligibility, at the discretion of the EDO, particularly if they were impacted by the Gatherings and Mask Order.

  • Food service establishments (such as restaurants and bars, coffee, bakeries, catering, breweries, distilleries, wineries, tea shops, banquet facilities and other food and beverage service providers)
  • Retail (such as boutiques, bookstores, hardware, anything being sold that is not food)
  • Exercise facilities (such as gyms, studios, pool facilities, ice skating rinks, organized sports)
  • Entertainment venues or live event venues that are not eligible for the Michigan Stages Survival Grant as defined under Section 401 of Public Act 257 of 2020
  • Recreational Facilities and places of public amusement (such as bowling alleys, arcades, bingo halls)
  • Nonprofits (such as library, museum, churches, religious centers, advocacy organizations)
  • Personal care services (such as hair, nail, tanning, massage, spa)
  • Schools
  • Childcare and Camps
  • Transportation (such as limo services)
  • Other (applicant must specify in the application)

Program Overview

Grant funding is distributed to the 15 local or nonprofit economic development organizations listed in the table below. Each local EDO will review submitted applications from businesses located in their area and provide grants to eligible small businesses that need working capital to support payroll expenses, rent, mortgage payments, utility expenses, or other similar expenses.

EDOs will be responsible for accepting, reviewing and approving applications, and ultimately, awarding and disbursing grant funds to the selected businesses. You can view a list of EDO contacts here.

Timeline

  • January 19, 2021: application window opens at 9:00 a.m. EST
  • January 22, 2021: application window closes at 12:00 p.m. EST
  • Week of January 25, 2021: EDOs carry out grant selection process
  • January 29 – February 28, 2021: Funds disbursed
  • If any funds are not disbursed by the EDOs by February 28, 2021, funds will be returned to the MSF for reallocation to one or more EDOs for disbursement to eligible businesses by April 30, 2021

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Hunter CPA Group’s COVID-19 Preparedness & Response Plan

In accordance with Executive Order 2020-59, Hunter CPA Group institutes this COVID-19 Preparedness and Response Plan (“Plan”).

Hunter CPA Group aims to protect its workforce by enacting all appropriate prevention efforts.  We are continually monitoring guidance from local, state, and federal health officials and implementing workplace and Plan modifications where appropriate.

Employees or clients with questions are encouraged to contact Toni Nicholson via phone at (248) 236-8110 and/or email at toni@huntercpagroup.com.    

Prevention Efforts and Workplace Controls

Cleanliness and Social Distancing

Employees who are able to perform their essential duties remotely may be permitted to work from home in accordance with approved telework arrangements and safety measures.

Only critical infrastructure workers performing necessary work are directed to report on-site. For such workers, Hunter CPA Group abides by the recommended social distancing and other safety measures and establishes the following:

  • Employees are encouraged to maintain physical distance even when on break, as well as before and after working hours;
  • Employees are required to maintain physical distance when reporting to work and leaving work;
  • Employees’ work stations are no fewer than six feet apart;
  • Hunter CPA Group may utilize flexible work hours, wherever possible, to limit the number of employees simultaneously working on-site;
  • Employees’ interactions with the general public are modified to allow for additional physical space between parties; and
  • Non-essential travel is postponed or cancelled.

Hunter CPA Group provides employees with, at a minimum, non-medical grade face coverings.

In addition, we are instituting the following cleanliness measures:

  • Performing routine environmental cleaning and disinfection, especially of common areas; and
  • Where available, providing hand sanitizer in high-traffic areas.

Employees are expected to minimize COVID-19 exposure by:

  • Cleaning work stations at the beginning and end of each shift;
  • Avoiding, when possible, the use of other employees’ phones, desks, offices, or other work tools and equipment;
  • Frequently washing hands with soap and water for at least 20 seconds;
  • Utilizing hand sanitizer when soap and water are unavailable;
  • Avoiding touching their faces with unwashed hands;
  • Avoiding handshakes or other physical contact;
  • Avoiding close contact with sick people;
  • Practicing respiratory etiquette, including covering coughs and sneezes;
  • Immediately reporting unsafe or unsanitary conditions on Hunter CPA Group premises;
  • Complying with Hunter CPA Group’s daily screening processes;
  • Seeking medical attention and/or following medical advice if experiencing COVID-19 symptoms; and
  • Complying with self-isolation or quarantine orders.

Supplemental Measures Upon Notification of Employee’s COVID-19 Diagnosis and/or Symptoms

An employee with a COVID-19 diagnosis or who displays symptoms consistent with COVID-19 must be immediately removed from the worksite.

In response to a confirmed diagnosis or display of COVID-19 symptoms, Hunter CPA Group:

  • Informs all employees with and near whom the diagnosed/symptomatic employee worked of a potential exposure;
  • Keeps confidential the identity of the diagnosed/symptomatic employee; and
  • Conducts deep cleaning of the diagnosed/symptomatic employee’s workstation, as well as those common areas potentially infected by the employee.

Hunter CPA Group completes an OSHA Form 300, as well as a Form 301, “if it is more likely than not that a factor or exposure in the workplace caused or contributed to the illness.”  If an employee infects a coworker, the coworker has suffered a work-related illness if one of the recording criteria (e.g., medical treatment or days away from work) is met.

Worker Exposure Classification

Employees’ “worker exposure” is classified as medium risk by the Occupational Safety and Health Administration’s guidance because they frequently and/or closely interact with the clients and/or the general public.

Given this classification, Hunter CPA Group provides the following controls in addition to the above-summarized prevention efforts: installing physical barriers where feasible, limiting exposure to the general public, and minimizing face-to-face contact.

Identification and Isolation of Sick and/or Exposed Employees

Risk and exposure determinations are made without regard to employees’ protected characteristics, as defined by local, state, and federal law.

Any health-related information and documentation gathered from employees is maintained confidentially and in compliance with state and federal law.  Specifically, medical documentation is stored separate from employees’ personnel documentation.

Employees’ Self-Monitoring

The following employees should not report to work and, upon notification to Hunter CPA Group, will be removed from the regular work schedule:

  • Employees who display COVID-19 symptoms, such as fever, dry cough, shortness of breath, sore throat, new loss of smell or taste, and/or gastrointestinal problems, including nausea, diarrhea, and vomiting, whether or not accompanied by a formal COVID-19 diagnosis;
  • Employees who, in the last 14 days, have had close contact with and/or live with any person having a confirmed COVID-19 diagnosis; and
  • Employees who, in the last 14 days, have had close contact with and/or live with any person displaying COVID-19 symptoms, such as fever, cough, shortness of breath, sore throat, new loss of smell or taste, and/or gastrointestinal problems, including nausea, diarrhea, and vomiting

Such employees may only resume in-person work upon meeting all return-to-work requirements, defined below.

Daily Screenings

To prevent the spread of COVID-19 and reduce the potential risk of exposure, Hunter CPA Group screens employees on a daily basis.

Employees are asked the following questions before entering the worksite:

  • Are you currently suffering from any of the following symptoms – fever, dry cough, shortness of breath, sore throat, new loss of smell or taste, and/or gastrointestinal problems, including nausea, diarrhea, and vomiting?
    • If a touch-less thermometer is available, temperature checks are performed.
    • If yes, access is denied, and employee is advised to self-isolate/self-quarantine at home, until employee is permitted to return to work as defined below.
  • Have you lived with, or had close contact with, someone in the last 14 days diagnosed with or displaying the symptoms of COVID-19?
    • If yes, access is denied, and employee is advised to self-isolate/self-quarantine at home, until at least 14 days after the close contact.
  • Have you traveled via airplane internationally or domestically in the last 14 days?
    • If yes, access is denied, and employee is advised to self-isolate/self-quarantine at home, until at least 14 days after the international or domestic travel.

Employees who develop symptoms during their shift must immediately report to Toni Nicholson and/or Brenda Hunter.

Return-to-Work Requirements

Employees who were themselves diagnosed with COVID-19 may only return to work upon confirmation of the cessation of symptoms and contagiousness, proof of which may be acquired via the test-based strategy or the non-test-based strategy.

The test-based strategy is preferred but relies upon the availability of testing supplies and laboratory capacity. Under this strategy, employees may discontinue isolation and return to work upon achieving the following conditions:

  • Resolution of fever without the use of fever-reducing medications;
  • Improvement in respiratory symptoms (e.g., cough, shortness of breath); and
  • Negative results of an FDA Emergency Use Authorized molecular assay for COVID-19 from two consecutive nasopharyngeal swab specimens collected at least 24 hours apart.

Under the non-test-based strategy, employees may discontinue isolation and return to work upon achieving the following conditions:

  • At least 3 days (72 hours) have passed since recovery defined as resolution of fever without the use of fever-reducing medications;
  • Improvement in respiratory symptoms (e.g., cough, shortness of breath); and
  • At least 7 days have passed since symptoms first appeared.

Employees who came into close contact with, or live with, an individual with a confirmed diagnosis or symptoms may return to work after either 14 days have passed since the last close contact with the diagnosed/symptomatic individual, or the diagnosed/symptomatic individual receives a negative COVID-19 test.

Employees are typically required to submit a release to return to work from a healthcare provider; given the current stressors on the healthcare system, Hunter CPA Group may accept written statements from employees confirming all the factors supporting their release.

Workplace Flexibilities and Potential Benefits for Employees Affected by COVID-19

Employees may be permitted to utilize available paid-time off provided under Hunter CPA Group policy concurrently with or to supplement any approved leave.

Unemployment Compensation Benefits

Under Executive Order 2020-57, and the federal CARES Act, unemployment compensation benefits are expanded in terms of eligibility, amount, and duration.

Employees who are unable to report to work for reasons related to COVID-19 are referred to Office Management for information on unemployment compensation benefits.  Such reasons include the following

  • Being under self-isolation or self-quarantine in response to elevated risk from COVID-19 due to being immunocompromised;
  • Displaying at least one of the principal symptoms of COVID-19 (i.e., fever, atypical cough, atypical shortness of breath);
  • Having close contact in the last 14 days with a confirmed COVID-19 diagnosis; 
  • Needing to care for someone with a confirmed COVID-19 diagnosis; and
  • Fulfilling a family care responsibility as a result of a government directive (e.g., caring for a child whose school or childcare provider is closed or otherwise unavailable due to COVID-19).

Plan Updates and Expiration

This Plan responds to the COVID-19 outbreak.  As the pandemic progresses Hunter CPA Group will update this Plan and its corresponding processes.

This Plan will expire upon conclusion of its need, as determined by Hunter CPA Group and in accordance with guidance from local, state, and federal health officials

Coronavirus Emergency Loans - Small Business Guide
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Coronavirus Emergency Loans - Small Business Guide

The Coronavirus Aid, Relief and Economic Security (CARES) Act allocated $350 billion to help small businesses keep workers employed amid the pandemic and economic downturn. Known as the Paycheck Protection Program, the initiative provides 100% federally guaranteed loans to small businesses. Importantly, these loans may be forgiven if borrowers maintain their payrolls during the crisis or restore their payrolls afterward.

The administration will release more details including the list of lenders offering loans under the program. In the meantime, the US Chamber of Commerce has issued this guide to help small businesses and self-employed individuals prepare file for a loan.

Here are the questions you may be asking, and what you need to know.

  1. Am I Eligible?
    • A small business with fewer than 500 employees
    • A small business that otherwise meets the SBA’s size standard
    • A 501(c)(3) with fewer than 500 employees
    • An individual who operates as a sole proprietor
    • An individual who operates as an independent contractor
    • An individual who is self-employed who regularly carries on any trade or business
    • A Tribal business concern that meets the SBA size standard
    • A 501(c)(19) Veterans Organization that meets the SBA size standard
  2. What will lenders be looking for? In evaluating eligibility, lenders are directed to consider whether the borrower was in operation before February 15, 2020 and had employees for whom they paid salaries and payroll taxes or paid independent contractors. If you are an independent contractor, sole proprietor, or self-employed individual, lenders will also be looking for certain documents such as payroll tax filings, Forms 1099MISC, and income & expenses from the sole proprietorship. Lenders will also ask you for a good faith certification that:
    • The uncertainty of current economic conditions makes the loan request necessary to support ongoing operations
    • The borrower will use the loan proceeds to retain workers and maintain payroll or make mortgage, lease, and utility payments
    • Borrower does not have an application pending for a loan duplicative of the purpose and amounts applied for here
    • From Feb. 15, 2020 to Dec. 31 2020, the borrower has not received a loan duplicative of the purpose and amounts applied for here (Note: There is an opportunity to fold emergency loans made between Jan. 31, 2020 and the date this loan program becomes available into a new loan)
  3. How much can I borrow? Loans can be up to 2.5x the borrower’s average monthly payroll costs, not to exceed $10 million.
    • How do I calculate my average monthly payroll costs? Payroll Costs=Sum of Included Payroll Costs-Sum of Excluded Payroll Costs
      • Included Payroll Cost:
        1. For Employers: The sum of payments of any compensation with respect to employees that is a:
          • salary, wage, commission, or similar compensation
          • payment of cash tip or equivalent
          • payment for vocation, parental, family, medical, or sick leave
          • allowance for dismissal or separation
          • payment required for the provisions of group health care benefits, including insurance premiums
          • payment of any retirement benefit
          • payment of state or local tax assessed on the compensation of employee
        2. For Sole Proprietors, Independent Contractors, and Self Employed Individuals: The sum of payments of any compensation to or income of a sole proprietor or independent contractor that is a wage, commission, income, net earnings from self-employment, or similar compensation and that is in an amount that is not more than $100,000 in one year, as pro-rate for the covered period.
      • Excluded Payroll Cost:
        1. Compensation of an individual employee in excess of an annual salary of $100,000, as prorated for the period February 15 to June 30, 2020
        2. Payroll taxes, railroad retirement taxes, and income taxes
        3. Any compensation of an employee whose principle place of residence is outside of the United States
        4. Qualified sick leave wages for which a credit is allowed under section 7001 of the Families First Coronavirus Response Act; or qualified family leave wages for which a credit is allowed under section 7003 of the Families First Coronavirus Response Act
  4. Will this loan be forgiven? Borrowers are eligible to have their loans forgiven.
    • How Much? A borrower is eligible for loan forgiveness equal to the amount the borrower spent on the following items during the 8 week period beginning on the date of the origination of the loan:
      • Payroll costs (using the same definition of payroll costs used to determine loan eligibility)
      • Interest on the mortgage obligation incurred in the ordinary course of business
      • Rent on a leasing agreement
      • Payments on utilities (electricity, gas, water, transportation, telephone, or internet)
      • For borrowers with tipped employees, additional wages paid to those employees
    • How could the forgiveness be reduced? The amount of loan forgiveness calculated above is reduced if there is a reduction in the number of employees or a reduction of greater than 25% in wages paid to employees.
    • What is I bring back employees or restore wages? Reductions in employment or wages that occur during the period beginning on February 15, 2020 and ending 30 days after enactments of the CARES Act, shall not reduce the amount of loan forgiveness IF by June 30, 2020 the borrower eliminates the reduction in employees or reduction in wages.
    • The loan forgiveness cannot exceed the principle.

*Prepared by the US Chamber of Commerce

Families First Coronavirus Response Act (FFCRA)
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Families First Coronavirus Response Act (FFCRA)

In response to the COVID-19 (coronavirus) pandemic, the Families First Coronavirus Response Act was signed into law March 18, 2020, and generally requires employers with less than 500 employees to provide a certain amount of paid sick and paid leave to employees affected by COVID-19, and provides affected employers with a corresponding employment tax credit. In addition, the FFRCA temporarily expands Family and Medical Leave Act (FMLA) requirements to offer protected leave related to the coronavirus. The Act contains three sections of particular interest for employers:

  • Emergency Family and Medical Leave Act Expansion
  • Emergency Paid Sick Leave
  • Tax Credits for Paid Sick and Paid Family and Medical Leave

Which Employers Are Affected?
Generally, the legislation affects private-sector employers with under 500 employees. The Department of Labor (DOL) will issue regulations to exempt certain health-care providers and emergency responders from requirements that they offer paid family leave and paid sick leave; as well as small businesses with fewer than 50 employees, if such requirements would jeopardize the viability of the small business.

Tax Treatment of Paid Sick Leave and Paid Family and Medical Leave Payments
Covered sick and family leave payments under the Act are taxable wages for income and employment tax purposes, except that such wages are exempt from Employer Social Security taxes. Such payments are subject to Medicare taxes, but the tax credit is increased by the amount of employer Medicare taxes (i.e., 1.45%) paid on such wages.

Notices
Employers must post a notice of the requirements described in this Act, “in conspicuous places where notices to employees are customarily posted.” The DOL is to publish a model notice within seven days of enactment.

Emergency Family and Medical Leave Expansion Act (Emergency FMLA Act)
Employees who have been employed for at least 30 calendar days are eligible for up to 12 weeks of job protected leave; i.e., leave under both the FMLA and the FFRCA is limited to 12 weeks total. Employers with fewer than 25 employees are not required to provide job-protected leave for an employee in specified circumstances.

Expanded FMLA leave is available only when an employee is unable to work (or telework) due to a need to care for a son or daughter under the age of 18 if the child’s school or child-care provider is closed due to public health emergency with respect to COVID-19 declared by a federal, state, or
local authority.

The first 10 days of the leave can be unpaid. An employee may elect to use accrued vacation, personal or medical or sick leave for those days, including paid sick leave as provided by this Act. The remainder of the leave must be paid at two-thirds the employee’s regular rate of pay, subject to a limit of $200 per day, and up to a total amount of $10,000. Paid leave hours are to be paid at the Regular Rate of Pay in accordance with the Fair Labor Standards Act (FLSA), which generally includes all wages and other forms of compensation, such as nondiscretionary bonuses, unless specifically excluded (29 U.S.C. 207(e)). Workers under a multiemployer collective bargaining agreement and whose employers pay into a pension plan would have access to paid leave.

Emergency Paid Sick Leave Act
Employers with 500 or fewer employees and government entities must offer Emergency Paid Sick Leave under the Act to all employees, regardless of how long they have been employed by the employer. Paid sick leave applies to employees who are unable to work (or telework) and who meet any of the following conditions:

  1. Subject to a quarantine related to COVID-19;
  2. Advised to self-quarantine related to COVID-19;
  3. Experiencing symptoms of COVID-19 and seeking a medical diagnosis;
  4. Caring for an individual who is subject to quarantine;
  5. Caring for a son or daughter if the school or child-care provider is closed;
  6. Any other substantially similar condition as specified by HHS.

Full-time employees are entitled to take up to 80 hours of paid sick leave. Part-time employees are entitled to the “number of hours equal to the number of hours that such employee works, on average, over a 2-week period.” For employees with variable work schedules, the determination of hours to be paid is based on the average hours the employee was scheduled per day over the six-month period ending on the date on which the employee takes such leave, including hours for which the employee took leave of any type. If the employee does not have six-months of work history with the employer, hours are based on “the reasonable expectation of the employee at the time of hiring of the average number of hours per day that the employee would normally be scheduled to work.”

FLSA Regular Rate of Pay Applies
As above, paid leave hours under the Act are to be paid at the Regular Rate of Pay in accordance with the Fair Labor Standards Act (29 U.S.C. 207(e)). Paid sick leave is capped at $511 per day (and a total of $5,110) for employees in categories 1-3 above, and two-thirds of wages up to $200 per day (and a total of $2,000) for employees in categories 4-6 above. Employers may pay amounts over such limits, but the tax credit is limited to those amounts. In addition, the aggregate number of days available to an individual is limited to 10 for 2020. Employers are prohibited from requiring workers to find a replacement to cover their hours during time off, and from discharging or discriminating against workers for requesting paid sick leave or filing a complaint against the employer. Workers under a multiemployer collective bargaining agreement and whose employers pay into a pension plan would have access to paid emergency leave.

Paid Family Leave and Paid Sick Leave Tax Credits
Under the Act, all non-governmental employers with less than 500 employees are allowed a credit against employer Social Security tax liability equal to 100 percent of the qualified sick leave wages paid by the employer, subject to the limits discussed above. The credit is increased by specified health expenses (e.g., employer-paid health plan premiums), but limited to qualified health plan expenses that are excluded from employees’ income as coverage under an accident or health plan. The tax credit effectively offsets (reduces) the amount of federal employment taxes that must be deposited with the IRS, usually within a few days of the payroll date. This is intended to provide the funds needed to pay sick and family leave benefits under the Act. However, in some cases, such as complete closure of a business, the Treasury Department and IRS will process claims for advance payments of the tax credit. The credit may not exceed the Social Security tax imposed on the employer, reduced by any credits allowed for the employment of qualified veterans and research expenditures of qualified small businesses. Further, no credit is allowed with respect to wages for which a credit is already allowed under Section 45S (i.e., the Paid Family Leave Credit, enacted in 2017).

Effective Dates and Non-Preemption
The bill takes effect within 15 days of enactment, i.e., no later than April 2, 2020. The paid sick and paid family leave provisions, and tax credits created by FFCRA, will sunset effective December 31, 2020. Nothing in the law diminishes any rights that employees may have under federal, state, or local laws; collective bargaining agreements, or an employer’s existing policy.

Copyright © 2020 ADP, LLC. All rights reserved.

Does Your Business Need to File Form 1099MISC?
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Does Your Business Need to File Form 1099MISC?

Generally, a 1099-MISC should be issued to any individual or entity paid $600 or more for non-employee compensation, rent, prizes, awards and other types of income. This includes payments to attorneys, accountants, independent contractors, consultants, and web designers. Rent paid to a landlord is another reportable payment that is sometimes overlooked. You don’t need to issue a 1099 to corporations (with some exceptions), or for payments made via credit card or a third party network.

What is non-employee compensation? If the following four conditions are met, you must generally report a payment as NEC.

  • You made the payment to someone who is not your employee.
  • You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations).
  • You made the payment to an individual, partnership, estate, or, in some cases, a corporation.
  • You made payments to the payee of at least $600 during the year.

What information do you need to file a 1099? The standard way to get the information you need to file a 1099 is to ask your contractor/vendor to fill out Form W-9. This form will provide you with all the information needed to file a 1099. It is always a good idea to obtain a W-9 from a vendor before you pay them. This way, you will have the information you need to file a 1099 without the hassle of tracking them down later.

Where can I find a W-9 form? You can get one from the IRS’s website at www.irs.gov/pub/irs-pdf/fw9.pdf

On a W-9 form, the Social Security Number and Tax ID Number are the most important. Without these, the IRS can’t properly match up the 1099MISC forms that you report with the tax returns that are filed by the people and businesses you gave them to. If you don’t prepare and file 1099-MISC, or if your data is wrong, it is your responsibility to correct it or face fines and penalties unless you can show that you properly reported what you were given.

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We're Moving!

Hunter CPA Group will relocate to 7 N. Washington St., Oxford, MI 48371 by the end of 2018.


We have sincerely enjoyed all of our years in the Lapeer Road office and look forward to this exciting new phase in the growth of our company. We are moving into a new, larger space that will accommodate our ever changing needs. This move to a downtown office space will enable us to better serve the needs of our clients as we continue to grow our team.


Hunter CPA Group will remain dedicated to working in our clients’ best interests and to maintaining open communication at all times. We always strive to provide high-level services and knowledgeable advice.

We are thrilled to join the downtown Oxford community and look forward to serving our clients from our new office in 2019.


Mark your calendars for our Open House on Thursday, January 24th from 3pm – 7pm.