The Firm
Finley & Cook is an Oklahoma Certified Public Accounting Firm founded in 1947 by Drew Finley and Don Cook. For over 60 years, Finley & Cook has provided accounting and consulting services that continue to meet and exceed the expectations of clients throughout the state of Oklahoma, as well as in 27 other states. Our five partners and more than 200 staff members are committed to providing quality services, using sound professional judgment and the highest personal ethics on every project.
The firm is a member of the American Institute of CPAs (AICPA). We have successfully undergone a formal review process known as a peer review. Every three years our quality control standards and our policies and procedures are tested by trained audit professionals. We are proud to have passed these peer reviews with no comments or recommendations.
Our goal is that our clients and third-party users may always have confidence that our services are in accordance with standards of the American Institute of Certified Public Accountants. We accomplish this goal through our staff’s diverse background and experience in many different areas. Our services encompass both traditional and innovative accounting methods, and our teams’ proactive approach identifies potential issues and provides solutions even before problems arise. At Finley & Cook we serve clients in banking, construction, manufacturing, municipal utilities, non-profit organizations, Native American governments and casinos, professional organizations and retail industries.
Our Partners
Nate Atchison
Nate Atchison serves the firm as an accounting and auditing partner, specializing in the areas of banking and not-for-profit entities. He has been involved in traditional bank compliance work, such as directors' examinations, audits, and assistance with call reports. Mr. Atchison is also involved in the reporting and auditing of bank holding companies. He has assisted banks in other areas as well, such as implementing and performing loan review services, internal compliance, and the sale and purchase of banks. He has experience with many areas of industry and government, including: state and local government, oil & gas, insurance, banking, real estate, manufacturing, not-for-profit, tribal gaming, hotel/motel, motor carrier and transportation, construction, and retail.
Mr. Atchison received a Bachelor of Science degree in Accounting from East Central University, Ada, Oklahoma. He has been a Certified Public Accountant since 1975. He is a member of the OSCPA and the AICPA.
Tim Barnes
Tim Barnes serves the firm as an accounting and audit partner, specializing in banking, manufacturing, energy, telephone utilities, and not-for-profit organizations, as well as the partner in charge of the firm’s outsourced accounting for oil and gas companies. He has served as a consultant to clients active in mergers and acquisitions. Prior to joining the firm in 2008, Mr. Barnes served as a chief accounting officer and a chief financial officer for privately held companies and was with KPMG, LLP for 10 years, departing as an audit senior manager.
Mr. Barnes received his Bachelor of Science degree from the University of Central Oklahoma, Edmond, Oklahoma. He has been a Certified Public Accountant since 1991 and is a member of both the OSCPA and the AICPA.
Richard Finley
Richard Finley is the partner in charge of tax and accounting services. As a general practitioner, he has become skilled in dealing with a variety of industries and business environments. His client base ranges in size from small businesses with under $1mm in sales to companies whose sales approach $500 million. He has served with special emphasis in bank taxation, employee benefits, both qualified and nonqualified plans and issues of multi-state taxpayers. He devotes a substantial portion of his time to management consulting. He is experienced as a business valuator and his consulting practice has brought him into contact with a widely diverse set of circumstances; and when coupled with his valuation background allows him to devote a significant amount of time to litigation support.
Mr. Finley received a Bachelor of Science degree from the University of Central Oklahoma, Edmond, Oklahoma. He has been a Certified Public Accountant since 1975. He is a member of the AICPA, the OSCPA, and NACVA.
Donald W. Orr
Donald W. Orr serves as the partner in charge of the Business Consulting Department, which includes Business Process Outsourcing, Business Systems, and Information Technology. He currently devotes a substantial amount of time to Native American tribal gaming and tribal government and their related enterprise activities. His previous responsibilities with the firm included serving as partner in charge of the Tax Department, including management consulting for small businesses and closely held companies.
Mr. Orr received his Bachelor of Science degree with honors from East Central University, Ada, Oklahoma. He has been a Certified Public Accountant since 1975 and is a member of both the OSCPA and the AICPA. He has been active in both of these organizations' governing bodies, including having served as the President of the OSCPA and has chaired numerous committees and task forces for the AICPA. He was inducted to the OSCPA Accounting Hall of Fame in 2008.
Kay Palmeter
Kay Palmeter is the partner in charge of bank tax services. She acts as primary consultant for our bank tax clients and oversees preparation of financial statements and Federal Reserve reports for bank holding companies. She is also involved with various other firm clients, including commercial, retail, and small manufacturing companies.
Mrs. Palmeter received her Bachelor of Business Administration degree from Oklahoma Baptist University, Shawnee, Oklahoma, and graduated magna cum laude. She has been a Certified Public Accountant since 1986. She is a member of the OSCPA and the AICPA and has been active in various offices of the Pottawatomie County Chapter of the OSCPA.
