Personnel

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Personnel

Paul J. Mercier, Jr. CPA is a former shareholder and director of a larger regional firm in New Hampshire. His most recent responsibilities included:

Oversight of the Firm’s continuing professional education systems
Chairperson of the senior technical group responsible for all Government audit policies
Professionally responsible for all single audits performed from 1986 through 1996 of which none have been rejected by grantor agencies or for which very few questions have been raised in the desk review process. State agencies and auditors have openly complimented the quality and thoroughness of these reports as compared to those of other firms.
Responsible for automating the firms audit functions
Over 15 years of in-charge experience including Town, School, District, Regional Consortiums and Commissions, Court, Public Housing Authority, quasi-governmental, non-profit organizations and commercial entity audits including a Trust Company with over $700 million of assets.
Management experience including the publishing of a comprehensive accounting manual for a client school District, computer selection, functional or operational audits, information systems development, and many other unique projects for both governmental and commercial entities.
Have developed and presented specialized seminars for clients and client organizations.
Education -- BS with honors from Bentley College 1979
Advanced Certification -- AICPA Certificate of Educational Achievement in Governmental Accounting
Three-year member of the Government Finance Officers’ Association’s Technical Review Committee for the Certificate of Excellence in Financial Reporting Program. Assistance to clients submitting Comprehensive Annual Financial Reports to the program included the Town of Derry, the largest Community in the state to receive this award.
Work peer reviewed -- unqualified opinions 1989, 1992, 1995, 1998, 2000, 2003 and 2006
Licensed to practice in New Hampshire
A member of the New Hampshire Society of Certified Public Accountants, The American Institute of Certified Public Accountants, The Government Finance Officers Association of the United States and Canada, The New Hampshire Government Finance Officers Association and the Rotary Club of Bow New Hampshire
Currently a member of the Board of Directors of Northeast Organic Farming Association of New Hampshire -- a non-profit organization serving the needs of and encouraging organic agricultural practices in New Hampshire. Other community participation includes various youth development organizations and voluntary projects.

Continuing Professional Education

The American Institute of Certified Public Accountants and the New Hampshire Board of Accountancy requires CPAs and Licensed Public Accountants to have at least 120 hours of continuing education every 3 years. In addition Government Auditing Standards (the Yellow Book) promulgated by the U.S. General Accounting Office require that all governmental accountants responsible for, or otherwise substantially involved in Single Audits are required to have at least 40 hours of continuing education annually, with no fewer than 12 of those hours in the Governmental accounting and auditing subjects. The Mercier Group is in compliance with these requirements. Courses attended include national training programs that are sponsored by the American Institute of Certified Public Accountants or the General Accounting Office. Others include programs sponsored by the New Hampshire Society of Certified Public Accountants, the National Bar Association, the NH Technical College, software vendors, the State of NH and "In House" programs.

Equal Employment Opportunity and Affirmative Action Policy

It is the firm's policy to grant equal employment opportunities to all qualified persons without regard to age, race, color, religion, sex, marital status, national origin, or disabilities. Based on the Firm's quality control policies, personnel are assigned to engagements on the basis of experience needed to complete the engagement efficiently, given the complexity of the situation.

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