Warren Averett and the accounting profession lost a great friend. Thomas A. Ratcliffe, Pd.D., CPA passed away unexpectedly at his home in Key West on March 23rd. Tom was an icon of accounting and auditing with a national following. He was a national thought leader, a writer and advisor to CPAs across the country and was a passionate advocate for the accounting profession. Very few can equal Tom’s impact on the people within our profession; from his teaching and mentoring of students at three universities, to his guidance to accounting practitioners through his Plain-English Accounting Service.
Warren Averett was honored to have Tom serve as the Senior Accounting and Auditing Technical Advisor for the firm and Chair of the firm’s Accounting and Auditing Committee. Our firm’s relationship with Tom begin in 1987 when he served as Dean of the Sorrell College of Business at Troy University and Director of the School of Accountancy. His influence on the quality of our accounting and audit practice has been significant and many of our firm members have developed and excelled under his guidance. Tom was a dear friend to the firm, including many of us personally, and our deepest sympathies are extended to his wife, Carol and the family. He will be missed, but his legacy will live on through Warren Averett’s A+ technical accounting and auditing service delivery to our clients, and through the Center for Plain English Accounting, now operated through the AICPA. A memorial fund has been establish in Dr. Ratcliffe’s name through the Educational Foundation of the Alabama Society of CPAs.