My goal is to do quality, diligent, technical work. I also want all of my clients to know that I am a resource they can come to.

About Brian

Brian Hemmerle is known for his extensive government audit knowledge. His professional career has been spent providing audit and Single Audit services for governmental and not-for-profit entities including school districts and charter schools, municipalities, counties, state agencies and court audits for various municipalities. Brian is also a Certified Fraud Examiner. He is frequently invited to speak at the many governmental accounting conferences across the State of Arizona.

Before joining Henry+Horne in 2009, Brian worked as an auditor for firms in Phoenix and Los Angeles performing government and not-for-profit audits.

When he’s not working, Brian enjoys spending time with his family, hiking, watching college football and going to the movies.


University of Arizona, Bachelor of Science in Accounting


American Institute of Certified Public Accountants

Arizona Association of School Business Officials

Arizona Society of Certified Public Accountants

Association of Governmental Accountants

Girl Scouts of Arizona Cactus Pine Council, Board of Directors and Finance Committee

Government Finance Officers Association, CAFR Award Reviewer

Did you know?

If you weren’t an accountant, what would you be?

When I was a kid, I wanted to be an astronaut. I went to the University of Arizona for its well-known Astronomy and Optical Sciences/Engineering programs. I quickly realized that I really enjoyed interacting with people, and found my interest in math and my social side could better be utilized in business as a public accountant.

What word describes you best?


What do you enjoy most about your job?

My co-workers. The people I work with every day are very important to me, and I care about each one of them and their success.

What junk food is your weakness?

Fresh baked, hot, gooey chocolate chip cookies.

Blog Posts by Brian

Pension obligation bonds post GASB 68
Government GPS
September 2021
Here we go again – A look at the American Rescue Plan Act for local governments
Government GPS
May 2021
Update to GASB re-examination of the reporting model spring 2020
Government GPS
April 2020
New caller ID spoofing and phone spear phishing alert!
Government GPS
April 2019
Governments capitalizing interest, a thing of the past
Government GPS
March 2019
The benefits of timely financial reporting
Government GPS
November 2018
New fiduciary fund accounting: are you prepared?
Government GPS
September 2018
Time’s almost up to comment on revenue recognition
Government GPS
April 2018
Recording prepayments and immaterial inventory supplies
Government GPS
November 2017
Popular government fraud schemes
Government GPS
April 2017
Teachers targeted in fraud scheme
Government GPS
January 2017
Do You Reconcile Your Governmental Capital Assets?
Government GPS
July 2016
A Look at Financial Accountability for Student Activities in Arizona Schools
Government GPS
April 2016
How a Few Internal Controls Could Have Stopped the Largest Municipal Fraud Ever
Government GPS
November 2015
Conflicts of Interest in School and Government Procurement
Government GPS
June 2015
GASB 68 Deferred Employer Contributions to Pensions
Government GPS
April 2015
GASB 68 Valuation, Measurement and Report Dates, Oh My!
Government GPS
March 2015
A Brief Look at GASBS 71
Government GPS
February 2015
Is Your School Ready for Its Audit?
Government GPS
July 2013
Fraud Risk Assessments in Government
Government GPS
June 2013
Authorized Bank Accounts for Public Schools
Government GPS
April 2013
Why Are My Auditors Doing A Yellow Book and Single Audit?
Government GPS
March 2013
To Defer or not Defer, that is the GASB? A Look into GASB 63 and 65 – Part II
Government GPS
January 2013
To Defer or not Defer, that is the GASB? Part 1 – A look into GASB 63 and 65
Government GPS
December 2012
Arizona Charter Schools Help Lead the Way
The 501 S(c)ene
November 2012
Physical Safeguards for your IT Environment
Audit + Accounting: Summing It All Up
July 2012
What the Yellow Book Update Means for You
The 501 S(c)ene
May 2012
The Yellow Book Update and New Independence Standards
Government GPS
May 2012
Government Cash Requirements
Government GPS
April 2012
Auditor Term Limits: An Update for Charter Schools
The 501 S(c)ene
April 2012
Self-Fulfilling Going Concerns
Government GPS
February 2012
Governments Get Special Treatment
Government GPS
December 2011
GASB 54, the Devil is in the Details
Government GPS
November 2011

Articles by Brian

Is it Fiduciary?
Spring 2019
Common CAFR errors
Fall 2018
A rapidly approaching Prop 301 sunset
Fall 2017
Revenue recognition, GASB style
Spring 2017
Are you violating bond disclosure requirements?
Fall 2016
GASB 68: Not just a government-wide problem
Fall 2015