SullivanWebb, PLLC
Firm Profile

SullivanWebb, PLLC was created as a result of a merger of the firm of Charles D. Webb, MBA, CPA, with Bruce I. Sullivan, CPA.  Our primary service philosophy is to provide each client with the personal, one-on-one service interaction of Mr. Sullivan or Mr.  Webb.  We take great pride in the professional manner in which we have always served our clients.

Management structure and engagement supervision of SullivanWebb, PLLC is accomplished by close communication between the various levels of personnel.  The shareholder is responsible for engagement administration, final workpaper review and approval of the final product.  All work of an engagement is under the supervision of the shareholder who is responsible for planning and administration of all services and total coordination of the engagement including supervision of staff and review of workpapers.  Staff accountants under the supervision of the shareholder are given assignments of testing, reconciliation, vouching and various other tasks as assigned.

The shareholders of Sullivan & Webb, PLLC each have more than thirty years experience in auditing, accounting, tax and public accounting experience.  Mr. Sullivan and Mr. Webb have had their work products reviewed by the American Institute of Certified Public Accountants (AICPA).  The results of the most recent review was an unmodified report or a "clean bill of health.”  Such a report is the highest level of approval by the AICPA and is indicative of our commitment to quality performance.  In addition, Mr. Sullivan is often engaged by the AICPA to serve as team captain and member of teams conducting peer reviews of other CPA firms.

As a Firm, we recognize that our principal responsibility is to our clients.  Our business is to help their business produce at its maximum potential . . .For growth . . . For profitability.  Sullivan Webb, PLLC is committed to:

  • Provide high quality, cost-effective accounting, auditing, tax, management advisory and related services to present and prospective clients.
  • Respond to the individual needs of each client.
  • Uphold the ethical and professional standards of the profession.
  • Provide an environment conducive to the maximum professional development of every member of the Firm.
  • Contribute to the advancement of the profession through performance, innovation and participation in professional societies and associations.
  • Strive to improve the general public’s concept of public accounting and enhance our Firm’s reputation.

Our commitment does not end here.  We view ourselves as an integral part of a client’s organization, striving for the best interests of our clients.  To this end, we stress a total understanding of our client’s business operations, personnel and environment.


Demands placed upon the accounting profession are constantly changing.  Emphasis is placed on providing the integrated range of services required by our clientele.  We constantly explain the various options available in respect to professional accounting services.

Today’s accounting specialists is much more than the stereotypical green-visored, bean counter of a bygone era.  Mr. Sullivan and Mr. Webb are actively involved in every aspect of the management process from developing objectives to analyzing results.  Clients often praise the Firm for its ability to go beyond a mere menu of services.  Sullivan Webb, PLLC develops “relationships” that help both you and us grow.

When a client faces management decisions that determines their financial future, they want the most sophisticated resources available -- they want the benefit of experience in their industry as well as specialized knowledge of financial management.  We are experienced in the complexities of financial reporting as well as business methods and income taxes.

We make clients’ business our business.  To meet the contemporary needs of our clients, the Firm has developed new procedural techniques, services and systems for a wide range of businesses.

Sullivan Webb, PLLC has successful and growing clients in retail, wholesale, legal, medical, coal, manufacturing, shipping and transportation, real estate, financial, governmental, and small business.  They’re the real reason we’re a success story.

 As a full service certified public accounting firm, we offer a wide range of services in the following areas:

Accounting and Auditing Services - We provide a complete range of accounting and auditing services, including audits, compilations, and reviews.  Our objective is to make financial reporting understandable and informative.  We supplement our report on financial statements with a management letter offering recommendations for a more efficient operation, stronger financial structure and improved internal accounting and administrative controls, often resulting in cost savings.

Tax Planning and Compliance Services - A complete and diversified tax service is provided, including assistance in phases of federal and state taxes: income, payroll and other taxes.  These services include tax return preparation, tax research and representation of clients at administrative proceedings before the various taxing authorities.  We emphasize tax planning in order to minimize the tax burden and avoid potential problems.

Management Advisory Services - We also assist clients in improving efficiency and profitability.  We undertake studies designed to provide a fresh viewpoint and objective evaluation in assisting or developing short and long-range plans for solving problems and creating more effective operating controls.  We also assist clients with break-even analysis and identifying profitable or unprofitable lines of business.  Many of our clients also seek our assistance when their need for financing arises.

Data Processing Services - We also provide data processing services which include evaluation and installation of information systems, including hardware and software, general ledger processing including financial statements with prior period and budget comparisons and depreciation schedules.

You will find a detailed list of the services we provide on our “Firm Services” page.


The firm consists of a professional service team of four, including three who are CPA’s or have Master degrees.

Criteria for advancement with SullivanWebb, PLLC includes years of experience, successful completion of the Uniform Certified Public Accountant examination and other factors.  An associate must successfully pass the CPA examination to attain the position of supervisor and above.  The personnel are highly motivated, energetic, creative and possess various technical skills.

Management structure and engagement supervision of SullivanWebb, PLLC is accomplished by close communication between the various levels of personnel.  The shareholder is responsible for engagement administration, final workpaper review and approval of the final product.  All work of an engagement is under the constant supervision of the shareholder.  He is responsible for planning and administration of field work and total coordination of the engagement including supervision of staff and review of workpapers.  Accountants under the supervision of the shareholder are given assignments of testing, reconciliation, vouching and various other tasks as assigned.

In accordance with our membership in the West Virginia Society of Certified Public Accountants and American Institute of Certified Public Accountants, our personnel are required to complete 40  hours of continuing professional education each year.

All personnel have met the annual requirement of 40 hours of continuing professional education.

Bruce I. Sullivan, CPA, CGMA, ShareholderCharles D. Webb, MBA, CPA, Shareholder
All CPA's of Sullivan Webb, PLLC have complied with the statutes of the State of West Virginia for the regulation of the practice of public accounting and with the requirements prescribed by the West Virginia Board of Accountancy and the American Institute of Certified Public Accountants.




The Firm and Its Objectives

SullivanWebb, PLLC is engaged in the practice of public accounting in the areas of Ohio, Kentucky and West Virginia.  SullivanWebb, PLLC maintains correspondent relationships with selected firms that enable us to meet client needs for service outside our normal practice area.

We have as an overriding objective the provision of high quality audit, accounting, tax and advisory services to clients in the best professional manner.  Our Shareholders and staff are expected to comply with this statement of philosophy in order to achieve that objective.

Professionalism in the accounting profession means integrity, objectivity, independence where required, adherence to professional standards and applicable laws and regulations, and a demonstrated will to maintain and improve the quality of professional services and to withstand all pressures, competitive and otherwise, to compromise on principles, standards and quality.  In the field of auditing, particularly, professionalism requires an understanding of, and dedication to, the public interest.

The public interest in audited financial statements has placed the accounting profession in a unique position of public trust.  Moreover, there is also a significant public interest in the way in which the Firm carries out accounting, tax and advisory services.  Therefore, no client or Firm consideration is allowed to interfere with our ability to carry out our commitment to professionalism.

Professional Performance

SullivanWebb, PLLC demands integrity, objectivity, competence, and due care from all of its personnel in the conduct of all of its engagements, whatever their nature.  We demand independence in fact and appearance in all audit and other engagements, where independence is required by applicable laws and regulations and the requirements of professional societies.  We take steps to insure that personnel assigned to engagements, whatever their nature, have the professional and specialized knowledge required to carry out their responsibilities, recognizing that supervisors and other reviewers and consultants can complement that knowledge.

Our Firm is structured to provide leadership in achieving high quality professional performance while maintaining the concept of individual responsibility so necessary to clients and to individuals within the firm.  SullivanWebb, PLLC has established policies and procedures that we believe provide assurance that professional engagements are properly planned and executed and that decisions are based on the substance of issues, not on form.  Accounting standards cannot deal with all possible situations, and we at all times urge our clients to adopt accounting and reporting policies that we believe are the most appropriate in the circumstances.

Our policies and procedures provide, among other things, for consultation on significant matters and Sullivan Webb, PLLC has designated Shareholders of the Firm whose opinions are to be sought on significant ethical, technical and industry questions.  The policies and procedures we have established are designed to assure that our clients receive the best professional services we can provide and that in providing those services we continually keep in mind the public interest in our work.  We expect our Shareholders and staff to identify and resolve all important issues relevant to an engagement.

More specifically, to achieve high quality professional performance, and to comply with the membership requirements of the American Institute of Certified Public Accountants, Sullivan Webb, PLLC has adopted policies and procedures that implement the quality control standards for the conduct of accounting and auditing engagements established by the AICPA.  Those policies and procedures relate to the following elements of quality control among other matters:

Independence, Integrity, and Objectivity - To be free from financial, business, family, and other relationships involving a client when required.  To be honest and candid within the constraints of client confidentiality.  To have a state of mind and a quality that lends value to the firm’s services and imposes the obligation to be impartial, intellectually honest, and free of conflicts of interest.

Personnel Management - To hire individuals that possess the appropriate characteristics to enable them to perform competently.  To assign work to personnel who possess the technical training and competence required in the circumstances.  To provide personnel with the training necessary to fulfill responsibilities assigned and satisfy applicable continuing professional education requirements.  To select for advancement those individuals that have the qualifications necessary to fulfill responsibilities involved.

Acceptance and Continuance of Clients and Engagements - To appropriately consider the risks associated with providing professional services so as to decrease the likelihood of association by the firm with clients and engagements in which the client management lacks integrity.  To associate with clients and engagements in which the firm can reasonably expect to complete with professional competence.

Engagement Performance - To determine that the design and execution of work performed is efficient and in accordance with applicable professional standards.  To have personnel refer to authoritative literature or other sources and consult with individuals with the knowledge, technical competency, judgement, and authority, when appropriate.

Monitoring - To develop a system to evaluate on an ongoing basis whether the other elements of quality control established by the firm are suitably designed and are being effectively applied.

We have also adopted appropriate policies and procedures to guide the conduct of tax and advisory services engagements.

The adequacy of the Firm's quality control system for our accounting and auditing practice and our compliance with that system are independently evaluated every three years through a peer review conducted under the auspices of the AICPA Division for CPA Firms.  The peer review is available to our clients and other interested parties.

Relationships with Clients

The value of our services is, to a large degree, dependent on the public perception of our integrity and objectivity.  If the public were to doubt our integrity or objectivity, or our competence or professional care as a result of our work for a given client, the value of our services to that client, to all other clients, and to the public at large would drop significantly.  Accordingly, just as our clients are selective in their choice of CPA firms, Sullivan Webb, PLLC is selective in accepting clients.  Our responsibilities to existing clients and to the public demand that we consider the appropriateness of client relationships and that we carefully consider the nature of services we are asked to provide and our ability to provide those services in a quality manner in conformity with all relevant professional standards.

When potential clients who disagree with their present auditors on significant auditing, accounting or reporting questions request our opinion on the matter, we consult within our Firm and with a potential client's present or predecessor CPA firm before giving our final conclusion on the matter.

We value our reputation for quality services and believe that reputation is the basis on which we attract new clients and build our practice for the future.  We are committed to rendering value for our fees and believe our clients should have a reasonable basis for making that judgment for themselves.  Accordingly, we carefully evaluate the services we are asked to provide and the factors, such as the nature of control systems and procedures, what will affect the costs we expect to incur in providing such services before we inform present and potential clients of the fees we estimate those services will entail.  Once Sullivan Webb, PLLC undertakes a client engagement, we bring all the resources to that engagement necessary in the circumstances.

We do not disclose to anyone outside of our Firm any confidential client information obtained in the course of any engagement unless the disclosure is authorized by the client or is required to discharge properly our responsibilities under law or authoritative regulatory or professional standards.  (Our peer reviewers have access to client information, but they are bound by the same standards of confidentiality).

The services provided by CPA firms must be responsive to changes in the environment, which is affected by developments in information technology, the increasing complexity of tax laws and regulations, greater demands by the public for new types of information and CPA assurance on such information, the increasing need of many clients for advisory services, and a host of other factors.

If the public accounting profession as a whole, and Sullivan Webb, PLLC in particular, are to meet the legitimate and changing needs of clients and the public, arbitrary restrictions on the services provided are not appropriate.  However, Sullivan Webb, PLLC as a matter of policy, will undertake only engagements that we believe we can perform with competence, that will be useful to our clients or to appropriate third parties, that will not impair our independence in fact or appearance when we also provide audit services to the client involved, and that will help attract and retain the personnel we need to provide the knowledge base essential to maintain our ability to serve our clients and the public in a professional manner.  In evaluating proposed engagements, as well as the way we inform clients and others of our capabilities, we consider whether such engagements will lessen public confidence in our independence, integrity and objectivity in the performance of the audit function or in our commitment to that function.