Bruce A. Nunnally, CPA, is a partner and director of auditing at Carr, Riggs & Ingram, LLC, in Destin, Fla., a regional, top 100 accounting firm. He has nine years previous experience with Ernst & Young, LLP. Nunnally has been awarded the Outstanding Discussion Leader designation by the Florida Institute of CPAs. He was appointed in 2002 to the American Institute of CPAs (AICPA) “group of 100”.