Brown, Nelms & Co.

Professional & Efficient Accounting

Professional & Efficient Accounting

A Bit About Our Company

From the beginning, Brown, Nelms & Co. has focused on providing accounting services that are technically sound with professionalism and efficiency. David Nelms joined Ted Brown in 1993 and became a partner in 1995, and our firm continued to grow. Partners and staff worked together to improve our business, and over the past two decades we have focused on employing current technology as well as maintaining ongoing professional education.

Not sure if Brown, Nelms & Co. can help you?
Read through our extensive Services list. Our company is dedicated to creating streamlined solutions to better your business. Want a service and do not see it listed? Fill out our easy contact form and ask us yourself!

"Our Mission Goes Beyond The Basics"

A Bit About Our Services

Tax Services

We believe that the best planning and compliance strategy begins with a hands-on, year-round approach.

Attest Services

We have over 66 years of combined experience in audit, review and assurance services.

Accounting Services

Our accounting team is comprised of talented professionals with almost 50 years worth of combined experience.

Retirement Plan Audits

A service not always associated with CPA firms, retirement plan auditing, is one of the specialties.

An Introduction to our Partners


Ted W. Brown

Ted has been practicing as a C.P.A. since 1977. He graduated from the University of Georgia with a BBA in Accounting and from Georgia State University with a Master of Taxation. Ted’s interest is in real estate and consulting with small to medium size family owned growth enterprises.

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David Nelms

David has been practicing as a CPA since 1983. He graduated from Georgia State University with a BBA in Accounting. David joined the firm in 1993 and became a partner in 1995.

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Eric Kornegay

Eric joined Brown, Nelms and Co. in the Audit and Assurance services department in May of 2005. He became a partner in January of 2010. Eric received a Master of Accountancy Degree and a Bachelor of Science Degree in Accounting from the Culverhouse School of Accountancy at the University of Alabama.

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A Look At Our Expertise

We work across a wide variety of industries, and through the years, the firm has developed in depth knowledge in many specific areas:

Employee Stock Ownership Plans


Real Estate




Non Profit Organizations


Employee Benefits Plan




Professional Services



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Timely Opportunities

New IRS Regs on Disguised Sales Affect Partnerships and LLCs

The IRS recently issued new guidance that will affect many partnerships and limited liability companies (LLCs). Here's a summary of new temporary and final regulations that interpret the disguised sale rules of the Internal Revenue Code and how the new guidance may affect transactions between these entities and their owners.

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IRS Issues New Regs on Allocating Debt to Partners and LLC Members

Partnerships and limited liability companies (LLCs) face new IRS guidance on how to allocate debt for tax purposes. Here's a summary of new temporary and final regulations that interpret Section 752 of the Internal Revenue Code and how they'll affect owners' basis in these entities.

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IRS: We Disagree with Court Decision Involving Customer Loyalty Discounts

In a federal appeals court case earlier this year, a retailer that issued loyalty discounts to its customers was allowed to deduct its liabilities attributable to discounts, which were accrued but hadn't yet been redeemed. Now, the IRS has announced that it doesn't agree with the decision. This article explains the complex case and what the announcement (an IRS "Action on Decision") means.

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Avoiding Digital Disruption While Heading toward the Future

Many businesses are suffering due to "digital disruption," such as the commotion caused by Uber and Airbnb. A recent survey of business leaders across 16 countries found that 78% feel threatened by start-ups and 45% are afraid they will become obsolete in less than five years. This article discusses the results of the survey and offers five tips for companies that think it might be time for a digital transformation.

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