What Finley & Cook does

Finley & Cook LLC, operating as F&C CPAs, is a privately held Professional Limited Liability Company headquartered in Shawnee, Oklahoma, founded in 1947. The firm provides audit and assurance, tax preparation and planning, bookkeeping, business consulting, and advisory services, with two operating divisions: Public & Corporate Services (tax, audit, business services, enterprise technology, advisory) and Tribal & Gaming Services (tribal tax, compliance, business services, tribal enterprise technology, and advisory). The firm is differentiated by deep specialization in tribal gaming and government accounting, including MICS compliance, Title 31 reporting, casino machine accounting, and grant accounting, serving over 100 Tribes and a portfolio of oil & gas, financial institution, healthcare, nonprofit, and small business clients on a nationwide basis.

The firm employs 200+ professionals led by five partners (Tim Barnes, Chance Allison, Dan Bledsoe, Jonathan Gauss, and Scott Huebert) and maintains two offices in Shawnee, Oklahoma. Revenue is generated primarily through fee-based professional services engagements, with pricing not publicly disclosed in line with typical CPA firm quote-based engagements; the firm has also begun productizing select expertise via the 2025 Casino Regulatory Guidebook, sold at $39.99 per unit. The go-to-market is relationship-driven and partner-led, leveraging active membership and speaking presence at OIGA, NIGA, WIGC, NTGCR, OTGRA, NAFOA, AICPA, and OSCPA, alongside university recruiting at OSU and OBU. There is no proprietary technology platform, no AI/ML capability, no app, and no API surface.

The firm has operated continuously for 77+ years with no acquisitions, no external investors, no funding rounds, and no parent company. Ownership is held by the five partners under a PLLC structure. The firm holds a current AICPA peer review pass rating (2025), a BBB A+ rating, and was named an Oklahoma Bankers Association Endorsed Vendor in 2026. Historical growth has been tied to oil-and-gas cycles and the expansion of tribal gaming enterprises, with the firm currently positioning itself as one of the most association-embedded CPA practices in the tribal gaming compliance niche.

Name

Finley & Cook

Legal name

Finley & Cook LLC

Website

https://finley-cook.com

Company type

Private

Founded year

1947

Operating status

Operating

Headcount range

101–250 employees

Short description

Finley & Cook LLC (F&C CPAs) is a 77-year-old private CPA firm headquartered in Shawnee, Oklahoma, with 200+ professionals providing audit, tax, advisory, and compliance services to over 100 Tribes, along with oil & gas, financial institution, healthcare, and nonprofit clients nationwide. It is a leading specialist in tribal gaming accounting, MICS compliance, and Title 31 reporting.

Ownership category

akta.pro rank

Product category

Accounting & Auditing Services

NAICS

Offices of Certified Public Accountants (541211), Accounting, Tax Preparation, Bookkeeping, and Payroll Services (54121), Other Accounting Services (541219)

akta.pro primary industry

Audit & Assurance Services (BPAHABAA)

akta.pro secondary industries

Financial Planning & Analysis Support (Budgeting, Forecasting, Management Reporting) (BPAAAGAJ), Financial Reporting & Technical Accounting Advisory (GAAP/IFRS) (BPAHABAF)

Keywords

• Audit assurance services
• Tax preparation planning
• Tribal gaming accounting
• Bookkeeping services
• Outsourced CFO services

Headquarters

HQ city

Shawnee

HQ country

United States

HQ region

North America

Offices2 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D, Infrastructure

Revenue model

1. Professional Services Fees: Fee-based professional services including audit and assurance, tax preparation and planning, bookkeeping and accounting, business consulting, and advisory services for tribal and corporate clients.

Pricing tiers

Go-to-market motion1 record

Distribution channels2 records

Marketing channels5 records

Core offering

Finley & Cook LLC (F&C CPAs) is a professional CPA firm providing audit and assurance, tax preparation and planning, bookkeeping and payroll, advisory and outsourced CFO services, and machine accounting for tribal gaming operations. The firm serves Tribal governments, gaming enterprises, financial institutions, oil and gas companies, not-for-profits, and small businesses through two service divisions: Public & Corporate Services and Tribal & Gaming Services. Core deliverable is fee-based professional services including the audit of financial statements, regulatory compliance (MICS, IGRA, Title 31), tax compliance, and strategic financial advisory.

Product overview

F&C CPAs offers a comprehensive suite of accounting and consulting services organized into two main divisions: Public & Corporate Services and Tribal & Gaming Services. Public services include Tax Solutions, Audit & Assurance, Business Services (bookkeeping), Enterprise Technology, and Advisory & Strategy. Tribal & Gaming Services specialize in tribal government and gaming operations with services covering tribal tax, compliance, business services, enterprise technologies, and advisory. The firm also provides specialized Machine Accounting for casino slot operations and publishes the Casino Regulatory Guidebook. The portfolio ranges from core compliance services (tax preparation, audits) to specialized gaming industry offerings, unified by the firm's focus on tribal government and gaming sector expertise.

Differentiator

Problem solved

Functional benefit

Products and services

• Tax Solutions (Public & Corporate) Tax preparation and planning services for individuals and businesses, including compliance with latest regulations and strategies to minimize tax liability.
• Audit & Assurance Financial audit services supporting financial institutions, manufacturers, governments, nonprofits, and complex organizations with emphasis on accuracy and accountability.
• Business Services (Bookkeeping) Outsourced accounting and bookkeeping services providing financial write-up, detailed reporting, payroll processing, and financial consulting.
• Enterprise Technology Services Technology-focused services for tribal enterprises including software implementation, accounting systems support, and technology consulting.
• Advisory & Strategy Strategic advisory services helping clients with planning, decision-making, and long-term financial strategy.
• Tribal Tax Solutions Specialized tax solutions for tribal governments addressing unique regulatory requirements and compliance needs.
• Tribal Compliance Compliance services for tribal gaming operations including audit support and regulatory adherence.
• Tribal Business Services Outsourced accounting, bookkeeping, and financial services for tribal governments and enterprises.
• Tribal Enterprise Technology Services Enterprise technology services specifically designed for tribal operations and gaming facilities.
• Tribal Advisory & Strategy Strategic advisory services tailored for tribal governments and enterprises.
• Tribal Gaming Services Comprehensive gaming-specific services including casino accounting, machine accounting, MICS compliance, Title 31 reporting, and risk assessments for tribal gaming operations.
• Machine Accounting Slot machine financial accounting service that verifies and reports on slot machine financial activity, providing clients with performance data for budgeting, forecasting, and operational decisions.
• Outsourced CFO Services High-level financial leadership support acting as outsourced CFO, including budgeting, forecasting, and strategic financial decision-making.
• Casino Regulatory Guidebook Spiral-bound guidebook containing key MICS (Minimum Internal Controls) regulations for Tribal gaming operations, featuring practical commentary and navigation tools for regulatory compliance. Priced at $39.99.

Quantifiable outcome

• Consistent peer review pass rating demonstrating quality control standards
• +1 more outcomes

Named customers14 records

Segments5 records

Ideal customer profiles5 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Twelve partnerships are on record, tiered community, core and minor.

• Project: SafecommunityOthersF&C CPAs partners with Project: Safe, a domestic violence and sexual assault support organization. Partner Chance Allison serves on the board of directors. The firm sponsors the annual Honey Do Auction fundraiser to support the organization's life-saving programs.
• Oklahoma Indian Gaming Association (OIGA)coreGTM or Marketing PartnerF&C is an associate member and sponsor of OIGA, participating annually at the conference and tradeshow with booth presence and speaking sessions. The firm has been actively involved in supporting the tribal gaming industry through OIGA for many years.
• National Indian Gaming Association (NIGA)coreGTM or Marketing PartnerAssociate member of NIGA, participating in industry events and supporting tribal gaming professionals through the national organization.
• Oklahoma Tribal Finance Consortium (OTFC)coreGTM or Marketing PartnerActive participant in OTFC conferences with team members serving as teaching advisors. Partner Scott Huebert serves as a continuing teaching advisor at OTFC.
• Native American Finance Officers Association (NAFOA)coreGTM or Marketing PartnerPartner Scott Huebert serves as a teaching advisor at NAFOA conferences. Firm provides expertise and support for tribal finance and accounting education.
• Oklahoma State University (OSU)coreStrategic or Co-development PartnerOSU Tribal Partnership Summit participant; firm participates in OSU Business Career Fair for recruiting; Partner Scott Huebert serves as teaching advisor at OSU Introductory Tribal Finance and Accounting Program.
• Oklahoma Baptist University (OBU)minorStrategic or Co-development PartnerParticipates in OBU career fairs for recruiting. Partner Scott Huebert is an OBU graduate.
• National Tribal Gaming Commissioners & Regulators AssociationcoreGTM or Marketing PartnerAssociate member and conference participant, addressing specific challenges faced by tribal gaming enterprises and collaborating on regulatory practices.
• Oklahoma Tribal Gaming Regulators Association (OTGRA)coreGTM or Marketing PartnerAssociate member and active participant in OTGRA conferences, networking for gaming issues throughout Indian Country.
• American Institute of CPAs (AICPA)coreGTM or Marketing PartnerMember firm; firm covers annual membership fees for employees; participation in peer review program.
• Oklahoma Society of CPAs (OSCPA)coreGTM or Marketing PartnerMember firm; firm covers annual membership fees for employees; participation in peer review committee.
• Western Indian Gaming AssociationcoreGTM or Marketing PartnerAssociate member and conference participant at WIGC with speaking sessions on fraud panels and industry topics.

Scale indicators4 records

Recent moves6 records

Expansion highlights12 records

Direct peers

• REDW LLC: REDW is a CPA and advisory firm with one of the largest Native American/tribal accounting and consulting practices in the U.S. It is the most direct competitor to F&C's tribal gaming and government services, serving tribes across multiple states with similar MICS, IGRA, and grant compliance expertise.
• Clausen & Company CPAs: Smaller CPA firm with a dedicated tribal gaming accounting practice. Closely comparable to F&C in scope of tribal gaming services, with smaller scale and a more regional geographic footprint.

Broad incumbents

• Eide Bailly LLP: Top-25 U.S. accounting firm with a dedicated Tribal & Gaming Services practice. Competes with F&C for tribal audit, tax, and advisory engagements while also serving broader commercial and financial institution clients, making it a larger incumbent with overlapping specialist depth.
• Wipfli LLP: Major U.S. accounting and advisory firm operating Tribal Gaming and Government Services practices. Targets the same tribal and gaming enterprises as F&C while offering broader scale and technology-enabled service lines.
• BDO USA: Global accounting network with a Native American and Tribal Gaming industry group. Competes for tribal audit, tax, and advisory work and offers significantly broader capabilities, but does not specialize as deeply as F&C in tribal gaming MICS compliance.
• FORVIS (formerly BKD): Top-tier U.S. CPA firm with extensive energy and tribal practice overlap. FORVIS competes with F&C in oil & gas, financial institutions, and tribal/government audit markets, with broader geographic reach and scale.
• Moss Adams LLP: Large West Coast-rooted CPA firm with tribal, energy, and financial institution practices. Competes with F&C across multiple overlapping verticals (oil & gas, financial institutions, tribal) at a larger scale.
• Crowe LLP: Top-10 U.S. accounting firm with a Government, Public Sector, and Tribal practice. Overlaps with F&C's tribal government audit and advisory work and offers broader capabilities and geographic reach.
• Baker Tilly US: Large advisory and CPA firm with Tribal & Gaming and Energy practices. Competes with F&C for tribal and energy audit and advisory engagements, with deeper technology and consulting capabilities.
• RSM US LLP: Major middle-market accounting firm with tribal, energy, and financial institution practices. Competes with F&C for mid-market energy and tribal audit engagements, with national scale and broader service offerings.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks7 records

Key highlights7 records

Customer concentration

• Xx.com/finleyandcook
• Facebookfacebook.com/finleyandcook
• LinkedInlinkedin.com/company/291313

Compliance2 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles14 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Finley & Cook