Hello! Welcome to Accounting and Consulting Group, LLP’s web site. We’re glad you stopped by. Wherever you are in New Mexico or the surrounding region, we would be happy to be of service to you. With our branch office, Pratas, Smith & Moore, LLC,  in Lubbock, Texas and offices spread across New Mexico in Alamogordo, Albuquerque, Carlsbad, Clovis, Hobbs and Roswell, chances are we’re close by.

On these pages, you will learn about a dynamic, fun, and accomplished group. We hope you will also discover what a passionate organization we are. While passion isn’t a trait you often associate with a CPA firm, the people who are Accounting and Consulting Group, LLP feel passionate about some important things: We care very much about our clients and their success; we care about our communities; and we care about each other.

Clients see our passion in how we provide them real service rather than lip service, our upbeat and solutions-oriented attitude, and our decades of technical expertise. Accounting and Consulting Group, LLP’s clients know that, like them, we understand success is driven by innovative thinking and entrepreneurship. Our efforts with clients have built strong bonds; many of our clients have been with us for 25 or 30 years. We are as loyal to them as they are to us; even after all these years, we still work every day to earn their trust and respect.

Accounting and Consulting Group team members are passionate about working here because, while we are skilled, experienced and ambitious professionals, our environment remains flexible, friendly, and fun. We don’t believe all people are alike, or that they should be. So whether your attitude and style are formal or casual, as long as you are passionate about good work and great client service, you will find your comfort zone with us.

Enjoy our site, and if you have any questions or comments you are welcome to contact me by phone at 800.705.9500 or by email at rroberts@acgnm.com. I truly look forward to hearing from you.

Ray Roberts
Managing Partner



Reap the Tax Benefits of Education Planning
Article Highlights: Education Financing  American Opportunity Credit  Lifetime Learning Credit  Coverdell Education Savings Account  Qualified Tuition Programs (Sec 529 Plans)  Savings Bond Program  The tax code includes a number of incentives that, with proper planning, can provide tax benefits while you, your spouse, or your children are being educated. Education Financing: A major planning issue [...]
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Beware of Trust Fund Penalties
Article Highlights Trust fund penalty  Employers can be held personally liable  Responsible persons of a corporation or limited liability firm can be held personally liable  Factors used in determining a liable responsible person  The term “trust fund recovery penalty” refers to a tax penalty assessed against the directors or officers of a business entity that [...]
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The Alimony Gap
Article Highlights: Alimony is deductible to the payer.  Alimony is income for the recipient.  The IRS matches alimony deductions and income by SSN.  Alimony is often confused with child support payments.  Audits can lead to filing penalties.  Individuals who pay alimony can deduct the amount paid from income on their tax return to reduce the [...]
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Scammers Getting More Brazen
Article Highlights: Taxpayers Receiving Bogus Call from Individuals Claiming To Be IRS Agents.  Guidelines to Avoid Being a Victim of a Scam or ID Theft.  Limit Accounts to Avoid ID Theft Exposure.  We have previously cautioned you not to be duped by Internet and mail scams dreamed up by some pretty enterprising thieves. Most of [...]
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