Married, father of 5, CPA, CIA . Audit & Advisory partner @SquireCPA. Member of @MSI_Global. Eu amo o Brasil.

Orem, Utah
Joined February 2009
Great day so far. @FreedomFest 10k run this morning, then @Orem_City based @colonailfest, and now taking a little nap. #America250 best holiday ever!
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Ray Chipman, CPA CIA retweeted
If Anthropic can use a 2nd tier audit firm (Grant Thornton) through one year before a $2T IPO, Then your software company that is <0.05% the valuation probably doesn't need to use the Big 4 yet...
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Ray Chipman, CPA CIA retweeted
A few quick Jazz thoughts before my 9am. 1. Keyonte is turning it over too much (5.4 per 36) but we could live with that IF: A. JJJ wasn’t turning it over too much also (4.7!! Per 36) B. Collier wasn’t turning it over too much (4.6 per 36) 2. Flip has been very disappointing. He’s borderline unplayable vs matchups he could be used in. And he’s unplayable in other scenarios all together. 3. Key has the 2nd highest eFG on the team only behind Hayes. That’s nuts btw. 4. Collier should never take a pull-up 3 again in his life. 5. DP has to get more aggressive. He looks hesitant shooting 3s and I believe that’s hurt his shooting %. He’s thinking too much and not just playing fluid enough. 6. The defense has been bad. But a lot of that bad is from live ball turnovers. Cut those down and the defense will improve. Half court hasn’t been that bad. 7. Bench rotations a mess right now. Hardy is trying things out, probably will be somewhat matchup dependent, but I doubt we have a solidified bench rotation through the 1st 10 games. 8. Lauri needs more shots. Dudes an offensive machine. He’s extremely efficient. Some of that is teams just focusing on taking him away.
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Ray Chipman, CPA CIA retweeted
This was for me. Thank you @treysonbourguet
The disciples watched Jesus die on Friday, not knowing what Sunday would bring. What looked like the end was only the beginning. A reminder that some of life’s greatest blessings come after its darkest moments. Don’t lose faith in the middle of the story.
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That’s OUR Son!!! Bigger than the game💪🏼🙏🏼
The disciples watched Jesus die on Friday, not knowing what Sunday would bring. What looked like the end was only the beginning. A reminder that some of life’s greatest blessings come after its darkest moments. Don’t lose faith in the middle of the story.
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Ray Chipman, CPA CIA retweeted
So... you're going to pass legislation to stop the President, you know, directing the government to own shares in companies?
Under communism, the government owns the property, the paycheck, and eventually the PERSON. In America, freedom belongs to you. Let’s keep it that way.
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Ray Chipman, CPA CIA retweeted
I was not, in fact, okay with Biden doing it, but I probably should have written that down at the time. Oh - wait, I did theatlantic.com/newsletters/…
Replying to @RadioFreeTom
But you were ok with Biden doing it. You liberals are so pathetic.
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Ray Chipman, CPA CIA retweeted
The @GOP must be thrilled that 11 days before elections, we learn that the Trump family secretly orchestrated a deal to allow Russians to drill Alaska in exchange for a $25 billion "investment" funneled through their proxies.
And another. Trump isn’t just betraying Ukraine to the Kremlin, he’s selling out America too.
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Ray Chipman, CPA CIA retweeted
I still believe in liberal democracy. I have zero interest in post-liberalism. So I won’t vote for Vance in a primary. And I won’t vote for Vance in a general.
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Trump and the GOP have been working hard to keep this video from being reposted on social media. Repost it, keep it alive. Too many people aren't paying attention to who Donald Trump is. He's a liar, and by his own words, he must be held accountable.🤥
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Ray Chipman, CPA CIA retweeted
Not once, in any way, as the Republicans have gotten worse, have the Democrats responded by getting any better.
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Ray Chipman, CPA CIA retweeted
Trump’s Department of Justice just removed every single one of Trump’s pardons from their website. Too bad we saved them before they could delete them: —George Santos, wire fraud —Julie Chrisley, conspiracy to commit bank fraud (5 counts); bank fraud; wire fraud; conspiracy to defraud the U.S. to obstruct and impede the Internal Revenue Laws —Todd Chrisley, conspiracy to commit bank fraud; bank fraud (5 counts); wire fraud; conspiracy to defraud the U.S. to obstruct and impede the Internal Revenue Laws —Tina Peters, for those offenses she has or may have committed or taken part in related to election integrity and security during the period from January 1, 2020 through December 31, 2021 —Changpeng Zhao, failure to maintain an effective anti-money laundering program —Nearly 1,600 January 6th insurrectionists: seditious conspiracy; assaulting, resisting/impeding law enforcement; destruction of government property; obstruction of an official proceeding —Ross William Ulbricht, fraud with identification documents —Terence Dale Sutton, Jr., murder in second degree; conspiracy; obstruction of justice and aiding and abetting —Andrew Zabavsky, conspiracy; obstruction of justice and aiding and abetting —Lawrence S. Duran, conspiracy to commit health care fraud; health care fraud (11 counts); conspiracy to defraud the United States and to receive and pay health care kickbacks —Kentrell D. Gaulden, Felon in possession of a firearm — Michael Gerard Grimm, aiding and assisting in the preparation of false and fraudulent tax returns —Michael Ray Harris, conspiracy to possess with intent to distribute and to aid and abet possession and distribution of cocaine; possession with intent to distribute cocaine —Larry Hoover, narcotics conspiracy; continuing criminal enterprise; use of persons under age 18; distribution of cocaine; distribution of cocaine (2 counts) use of a firearm in the commission of a drug trafficking crime —James M. Kernan, knowingly and willfully permitting a convicted felon to be engaged in the business of insurance —Marlene Mary Kernan, permitting a convicted felon to engage in the business of insurance —Tanner J. Mansell, theft of property within special maritime jurisdiction —John R. Moore, Jr., theft of property within special maritime jurisdiction —Marian I. Morgan, conspiracy to defraud the United States; wire fraud (7 counts); transfer of funds taken by fraud (5 counts) —John G. Rowland, conspiracy to defraud the United States —Charles Overton Scott, conspiracy to commit securities fraud; securities fraud —Alexander Sittenfeld, bribery concerning programs receiving federal funds; attempted extortion under color of official right —Earl Lamont Smith, theft of government property —Garnett Gilbert Smith, conspiracy to distribute and possess with intent to distribute cocaine —Charles Lavar Tanner, conspiracy to possess with intent to distribute five kilograms or more of cocaine; attempt to possess with intent to distribute five kilograms or more of cocaine —Anabel Valenzuela, conspiracy to distribute and possess with intent to distribute 50 grams or more of methamphetamine; conspiracy to commit money laundering; criminal forfeiture (2 counts) —Imaad Shah Zuberi, violations of the Foreign Agents Registration Act; tax evasion; illegal campaign contributions; tampering with a witness, victim or informant (obstruction of justice) —Jeremy Young Hutchinson, conspiracy to commit bribery, aiding and abetting filing of false income tax return; conspiracy; criminal forfeiture of property —Edward Ruben Sotelo, conspiracy; continuing criminal enterprise; possession with intent to distribute 1 kilogram of cocaine, aiding and abetting (2 counts); distribution of more than five kilograms of cocaine and aiding and abetting —Joe Angelo Sotelo, conspiracy; possession with intent to distribute one kilogram of cocaine and aiding and abetting —Brian Kelsey, conspiracy to defraud the United States —Thomas Edward Caldwell, tampering with documents or proceedings —Devon Archer, conspiracy to commit securities fraud; securities fraud —Benjamin Delo, violation of the Bank Secrecy Act —Gregory Dwyer, violation of Bank Secrecy Act —Arthur Hayes, violation of the Bank Secrecy Act —HDR Global Trading Limited, violation of Bank Secrecy Act —Trevor Milton, securities fraud; wire fraud (2 counts) —Samuel Reed, violation of the Bank Secrecy Act —Jason Galanis, conspiracy to commit securities fraud (2 counts); securities fraud; investment adviser fraud —Ozy Media, Inc., conspiracy to commit securities fraud; conspiracy to commit wire fraud —Carlos Roy Watson, conspiracy to commit securities fraud; conspiracy to commit wire fraud; aggravated identity theft —Michele Fiore, conspiracy to commit wire fraud (6 counts); wire fraud —Paul Walczak, willful failure to pay trust fund taxes; failure to file return/information —Scott Howard Jenkins, conspiracy to commit bribery concerning programs receiving Federal funds, honest services mail fraud, and honest service wire fraud; honest services mail fraud; honest services wire fraud (3 counts) —James Callahan, filing false labor union reports —Kevin Eric Baisden, shoplifting; second degree theft; bail reform act —Mark Bashaw, violation of lawful orders —Joan Bell, conspiracy against rights; FACE Act —Coleman Boyd, conspiracy to obstruct access to a clinic providing reproductive health services; violation of the FACE Act —Joel Curry, conspiracy against rights; clinic access obstruction —Jonathan Darnel, conspiracy against rights; FACE Act —Caroline Davis, conspiracy to interfere with access to clinic entrances; aiding and abetting interference with access to clinic entrances Conspiracy —Eva Edl, conspiracy against rights; clinic access obstruction; violation of the FACE Act —Chester Gallagher, conspiracy to obstruct access to a clinic providing reproductive health services; violation of the FACE Act —Herb Geraghty, conspiracy against rights; FACE Act —William Goodman, conspiracy against rights; FACE Act —Dennis Green, conspiracy to obstruct access to a clinic providing reproductive health services; violation of the FACE Act —Lauren Handy, conspiracy against rights; FACE Act —Paula Harlow, conspiracy against rights; FACE Act —John Hinshaw, conspiracy against rights; FACE Act —Heather Idoni, conspiracy against rights; FACE Act —Jean Marshall, conspiracy against rights; FACE Act —Christopher Moscinski, interference with freedom of access to reproductive health services —Justin Phillips, conspiracy against rights; clinic access obstruction —Paul Place, violation of the FACE Act —Jay Smith, FACE Act —Paul Vaughn, conspiracy to obstruct access to a clinic providing reproductive health services; violation of the FACE Act —Bevelyn Beatty Williams, violating FACE Act —Calvin Zastrow, conspiracy to obstruct access to clinic providing reproductive health services; violation of the FACE Act —Eva Zastrow, conspiracy against rights; clinic access obstruction; violation of the FACE Act —James Zastrow, violation of the FACE Act —Rod R. Blagojevich, wire fraud under color of official right (8 counts) —Jean Pinkard, conspiracy to possess with intent to distribute and to distribute controlled substances —Glen Casada, conspiracy to defraud the United States; honest services wire fraud (4 counts); use of a fictitious name to carry out a fraud —Cade Cothren, conspiracy to defraud the United States; honest services wire fraud (6 counts) —Robert Henry Harshbarger, Jr., introducing misbranded drugs into Interstate commerce; health care fraud —Troy Lake, conspiracy to violate the Clean Air Act —Michael McMahon, acting as an agent of a foreign government without prior notification to the Attorney General; conspiracy to engage in interstate stalking; stalking —Darryl Strawberry, Sr., income tax evasion —Michelino Sunseri, leaving the Garnet Canyon Trail to use the shortcut of the Old Climber's Trail in violation of the Superintendent's 2024 Compendium —Joseph Lewis, conspiracy to commit securities fraud; securities fraud (2 counts) —Suzanne Kaye, Interstate Communications - Threats —Joseph Schwartz, willful failure to pay over employment taxes; failure to file the Annual 5500 Report —Daniel Edwin Wilson, possession of a firearm by a prohibited person; possession of an unregistered firearm —David Gentile, conspiracy to commit securities fraud; conspiracy to commit wire fraud; securities fraud; wire fraud (2 counts) —Juan Orlando Hernandez, conspiracy to import cocaine into the United States; possessing machine guns and destructive devices in furtherance of the cocaine importation conspiracy; conspiracy to use and carry machine guns and destructive devices —Timothy Joseph Leiweke, conspiracy to restrain trade —Jimmy Ray Barnett, possession with intent to distribute 50 grams or more of methamphetamine; possession with intent to distribute 50 grams or more of amphetamine; convicted felon in possession of firearms —Zechariah Benjamin, distribute and aid and abet the distribution of 5 grams or more of cocaine base after having been convicted of two felony drug offenses —Angela Wannette Cupit, conspiracy to possess with intent to distribute a controlled substance —Jacob Deutsch, conspiracy to commit mail fraud and wire fraud —Juan Mercado, III, conspiracy to possess, with intent to distribute, 2160.02 kilograms of marijuana; supervised release violation (conspiracy to possess with intent to distribute five kilograms or more of cocaine) —Angela Reynolds, conspiracy to possess with intent to distribute a controlled substance —Andre Donnell Routt, did knowingly and intentionally conspire, combine, confederate and agree together, with each other and with other persons to knowingly and intentionally distribute and possess with intent to distribute five kilograms or more of cocaine —James Phillip Womack, distribution of more than five grams of actual methamphetamine —Adriana Isabel Camberos, conspiracy to commit wire and mail fraud; wire fraud and aiding and abetting (7 counts) —Andres Enrique Camberos, conspiracy to commit wire and mail fraud; wire fraud and aiding and abetting (7 counts) —Danny Preston Conrad, embezzling by postal employee —Arie Eric De Jong, III, conspiracy —Russell John Flint, Jr., aiding and abetting the making of false Selective Service Registration Certificates —Julio M. Herrera Velutini, honest services wire fraud (2 counts); federal program bribery (2 counts) —Kenneth Caprist Kelly, armed bank robbery; assault during armed bank robbery; use of firearm during a crime of violence —James Michael Klos, possession of an unregistered firearm —David Levy, conspiracy to commit securities fraud; securities fraud —Hollie Ann Nadel, conspiracy to commit money laundering and bank fraud —Mark T. Rossini, federal program bribery; honest services wire fraud —Wanda Vazquez Garced, federal program bribery; honest services wire fraud —Terren Scott Peizer, securities fraud; insider trading (2 counts) —Travis Henry, conspiracy to possess with intent to distribute cocaine —Timothy S. Smith, conspiring to defraud the Internal Revenue Service —Nathaniel Newton, Jr., conspiracy to possess with intent to distribute marijuana —Joseph Klecko, perjury —Jamal Lewis, use of telephone to facilitate an attempt to possess with intent to distribute cocaine —Elite Diesel Service, Inc., conspiracy to violate the Clean Air Act —Dr. Billy A. Cannon, conspiracy —Stephen E. Buyer, securities fraud (4 counts) —Jonathan Dean Achtemeier, conspiracy to violate the Clean Air Act —Timothy Curtis Clancy, II, Clean Air Act tampering —Clancy Logistics Inc., Clean Air Act tampering —Joshua L. Davis, conspiracy to defraud the United States and violate the Clean Air Act —Matthew Sidney Geouge, conspiracy to defraud the United States and violate the Clean Air Act —Jack Charles Harvard, false statement to a federally insured bank, and aiding and abetting —Adam R. Kidan, conspiracy to commit wire fraud and mail fraud; wire fraud —John Dougherty, embezzlement of labor union assets (33 counts); wire fraud (24 counts); conspiracy to commit honest services fraud and federal program bribery; honest services wire fraud (7 counts) —Ryan Reginald LaLone, violation of Clean Air Act —Wade James LaLone, violation of Clean Air Act —Accurate Truck Service LLC, conspiracy to violate the Clean Air Act —Diesel Freak LLC, conspiracy to violate the Clean Air Act —Griffin Transportation Inc., conspiracy to violate the Clean Air Act —Barry Kendal Pierce, Clean Air Act —Custom Auto of Rexburg LLC, tampering with a monitoring device or method required by the Clean Air Act —GDP Tuning LLC, conspiracy to violate the Clean Air Act —Aaron Lucas Roskin Rudolf, conspiracy to violate the Clean Air Act —Mackenzie Scott Spurlock, tampering with Clean Air Act monitoring device —Patrick Tate Adamiak, receive and possess and unregistered firearm; unlawful possession and transfer of a machine gun —Isaac Merrill Allen, conspiracy to tamper with Clean Air Act monitoring devices; obstruction of agency proceeding —Spade K. Bailly, conspiracy to defraud the United States and to violate the Clean Air Act—Thomas Leon Brooks, Jr., manufacturing counterfeit currency —Giovanna Campo, possession of counterfeit United States obligations —Daniel Aaron Chase, tampering with Clean Air Act monitoring device —Shane Cox, possession of an unregistered firearm; transfer of a firearm in violation of National Firearm Act (five counts); making a firearm in violation of National Firearm Act; engaging in business as a dealer and manufacturer of firearms —Billi Jo Engbrecht, Bank Embezzlement —Russell Fincher, selling ammunition to a prohibited person —Michael Wayne Hanzuk, II, conspiracy to violate the Clean Air Act —Jessica Lynn Jacobson, conspiracy to make and utter counterfeit obligations and securities of the United States —Christopher Paul Kaufman, Clean Air Act Tampering —Jeremy Ryan Kettler, possession of unregistered firearm —Eric Wayne Larson, conspiracy to distribute cocaine —Jonathan F. Long, accessory after the fact of falsifying, tampering with, and rendering inaccurate a monitoring device required by the Clean Air Act —Ryan Hugh Milliken, conspiracy to violate the Clean Air Act —Kyle David Offringa, conspiracy to violate the Clean Air Act —Louis Michael Olerio, Jr., money laundering conspiracy —George Peterson, possession of an unregistered silencer —Dustin Rhine, conspiracy to violate the Clean Air Act —James Sisson, conspiracy to violate the Clean Air Act —Travis Turner, accessory after the fact to Clean Air Tampering —Emory Clash Jones, conspiracy to distribute cocaine hydrochloride and cocaine base —Suzula Bidon, conspiracy to possess with intent to distribute methamphetamine; supervised release violation (conspiracy to possess with intent to distribute methamphetamine) —Molly Ann Bloom, conspiracy to possess with intent to distribute a controlled substance —Holly Leanne Frantzen, conspiracy to possess with intent to distribute a controlled substance —Kevin Harden, conspiracy to possess with the intent to distribute marijuana —Jerry Haymon, conspiracy to distribute marijuana —Shemika Alfrida Williams, conspiracy to possess with intent to distribute methamphetamine; possession of a firearm during a drug crime
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Ray Chipman, CPA CIA retweeted
Rep. Jamie Raskin's staff went through Trump's pardons one by one and added up what convicted criminals no longer have to pay back. The total isn't in the millions. dworkinsubstack.com/p/trump-…
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Ray Chipman, CPA CIA retweeted
WOW, Americans overwhelmingly support Ukraine over Russia, 66% in favor, with only 3% for Russia. trump is part of that 3%, more proof he's completely out of touch with Americans. trump is a Russian asset.
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President Zelensky: I'm a normal person. I'm just human. Maybe not such a big humanitarian as Putin. But in any way, I try my best
Steve Witkoff to Putin: “You talk so much about President Trump being a humanitarian. You are a humanitarian also, sir, and I salute that. I commend you, and I thank you.” Sickening!
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Ray Chipman, CPA CIA retweeted
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The Trump Administration is screaming “show me the money!” 1) Sheikh Tahnoon bin Zayed, the UAE’s spy chief, bought 49% of Trump’s crypto company for $500 million, four days before the inauguration. 2) Next, the Sheikh just happens to be in the Trump investor group, lead by a $2 million Trump donor, bidding on $20 billion of Lukoil’s assets. 3) And in Alaska, a gas project started by Don Jr.’s college friend was secretly funded by Novatek — a Russian energy giant — through a UAE company. You don’t have to be a PhD student to figure out what’s going on. Any one of these deals would make an alderman in Chicago blush. As you keep paying more and more at the pump, the Trump family’s account is overflowing with billions.
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Ray Chipman, CPA CIA retweeted
Everyone knows this is going to happen. Biden opened the flood gates. I personally support a constitutional amendment ending presidential pardons.
SCOOP: White House lawyers weigh preemptive pardons for large numbers of junior admin staff, as MAGA allies press for protections for lower ranking aides Under discussion is pardons everyone in certain policy, like deportation Does not seem imminent washingtonsun.com/whitehouse…
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Ray Chipman, CPA CIA retweeted
I love my @BYUfootball. All credit to UCF! They balled out. Watch the film. Correct the errors. Get to work. Humble Hungry Love. #GoCougs
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“Get off social media & get to work” - Kalani Sitake on BYU Radio. 🐀☠️
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Ray Chipman, CPA CIA retweeted
Capitalism so good billionaires buy elections and call it donation.
JUST IN: 🇺🇸 Elon Musk spends $446 million on US midterm elections, becoming the largest individual political donor in modern American history.
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