Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs through research and sound analysis. Our calculators have been provided as a resource for you to help plan your financial matters. We provide a wide range of services to individuals and businesses in a variety of industries. Our firm strives to meet each client's specific needs in planning for the future and achieving their goals in an ever-changing financial and regulatory environment.
Services
Founded in 1965, Summers, McCrary & Sparks, PSC has been providing quality, personalized accounting and tax services to local individuals and businesses throughout the central and eastern Kentucky area. We offer a wide range of services, customized and structured to fit the specific needs of individuals and businesses - from basic tax preparation and accounting services to in-depth services including tax planning, audit assistance, financial statement preparation, fiduciary accounting, QuickBooks Pro-Advisor services, and full bookkeeping and payroll services.
Summers, McCrary & Sparks, PSC provides a wide range of services to individuals and businesses in a variety of industries. At Summers, McCrary & Sparks, PSC, we strive to meet each client's specific needs in planning for the future and achieving their goals in an ever-changing financial and regulatory environment.
Summers, McCrary & Sparks, PSC is a full-service accounting firm serving clients throughout the central Kentucky area, dedicated to providing our clients with professional, personalized services and guidance in a wide range of financial and business needs. On this website, you will find information about Summers, McCrary & Sparks, PSC, including our list of services.
Have you just started a new business? Did you know expenses incurred before a business begins operations are not allowed as current deductions? Generally, these start up costs must be amortized over a period of 180 months beginning in the month in which the business begins. However, based on the current tax provisions, you may elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred. The $5,000 deduction is reduced by any start-up or organizational costs which exceed $50,000.
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