Subcommittee Hearings

Subcommittee on Economic Growth, Tax and Capital Access

Cash Accounting: A Simpler Method for Small Firms?

On Thursday, July 10, 2014, at 10:00 A.M., the Committee on Small Business Subcommittee on Economic Growth, Tax and Capital Access held a hearing titled,  "Cash Accounting: A Simpler Method for Small Firms?"   The hearing was held in Room 2360 of the Rayburn House Office Building.

The purpose of the hearing was to examine cash accounting, its utilization by small businesses, and whether the current policies should be changed to allow small firms more flexibility in choice of accounting methods.

Opening Statement:

Chairman Tom Rice (R-SC)

Witnesses and Testimony:

  • Mr. Donald Williamson, Executive Director, Kogod Tax Center, American University, Washington, DC

  •  Ms. Sarah Windham, Senior Tax Manager, Dixon Hughes Goodman, LLP, Charleston, SC

  • Ms. Terry Durkin, Owner, Durkin Associates, Burlington, MA

  • Mr. Stephen Mankowski, Partner, EP Caine & Associates CPA, LLC



      Additional Items:
          Hearing Notice
          Witness List
          Hearing Memo 
          Hearing Video