Let me introduce you to the accounting firm of James L. Ulvog, CPA.  I am a sole practitioner providing audits, reviews, information tax return preparation, and consulting services to the religious nonprofit community.

The focus of my accounting firm is to serve organizations by providing needed audit and consulting projects. These can be leveraged to improve ministries in the areas of accounting, finance, and management.  Helping ministries function well in those areas is one of many factors that in turn make it possible for the ministries to have a greater impact in their mission.

An audit provides a valuable level of accountability to an organization.  The conversations and feedback that take place while providing audits or reviews are good opportunities for organizations to stretch.  A review can meet the needs of lenders and some foundations. Compilations can met the needs of some lenders and funders.

Focused consulting projects provide another opportunity to help organizations move forward. 


I blog at:  

A number of related posts are combined into a page so you can read the comments together and in chronological order. The following combined pages provide a sample of my writing:

  • Fraud triangle – a series of posts discussing what is called the fraud triangle, which consists of opportunity, motivation, and rationalization. When these three sides of the triangle come together, watch out. It’s like putting together heat fuel and oxygen which produces a fire.
  • Tragedy of fraud – Embezzlement at a nearby church gave me the opportunity to speak to what horrible waste follows a fraud incident. A series of posts discusses fraud in the context of that incident. I do not know anything about that situation other than what I have read in public documents. The situation provides a good framework to explore how tragic fraud can be.

Please browse the rest of the site for more information about my firm.  Click on any of the following for:

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