310 Shelden Avenue
  Houghton, Michigan 49931
  906.482.6601 (T)
  906.482.9046 (F)
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News & Announcements
Please note that some items may have a link to additional information in PDF format. The Adobe Acrobat Reader is required to view PDF documents. If you do not have the latest version of the reader already installed, you can download the Adobe Acrobat Reader here.
Staff Accountant Joins Houghton Firm
Bruce A. Rukkila, CPA, PC, a full-service certified public accounting firm located in downtown Houghton, welcomes Ryan Markham, Staff Accountant to our firm.

Ryan graduated from Michigan Tech University with a Bachelor of Science in Business Administration, Finance concentration. His responsibilities include personal and corporation tax preparation and assisting with valuations.
Social Security Retirement Benefits
In 2008 the first wave of the 77 million baby-boomer generation will turn age 62 and become eligible to apply for Social Security Retirement benefits.

The Social Security Administration invites you to visit their website at www.socialsecurity.gov. There you will find useful online retirement benefit calculators, how to order Social Security publications, get answers to frequently asked questions and download a copy of their “Online Retirement Planning” CD.

They give presentations, free of charge, on a variety of Social Security topics. Their typical presentation lasts about 60 minutes, including time for questions.

If you would like a coordinator to give a pre-retirement seminar to a group of your clients – or an informational presentation to staff in your office – please contact Michelle Sampson, eServices Coordinator at (906) 786-0396 ext. 1224 or by e-mail michelle.sampson@ssa.gov.
New Trust & Estate Tax Manager joins Houghton firm
Lucinda K. Enderby, CPA joins the firm
More information is available in PDF format. Click here.
Services Offered
More information is available in PDF format. Click here.
CPA Joins Firm
Bruce Rukkila, CPA, PC., welcomes Christina Smigowski, CPA to our firm. Christina has worked in public accounting for over 8 years.

Christina graduated from Central Michigan University with a Bachelor of Science in Business Administration with a major in Accounting. Her responsibilities include governmental and non-profit auditing, compilations and reviews, individual, business and non-profit income tax preparation.
Brochures
We have the following brochures available:
-Payroll Services
-QuickBooks Consulting
-Professional Valuation Services

These are available for download using the link provided or by contacting us at (906) 482-6601, or e-mail to help@brucerukkila.com
More information is available in PDF format. Click here.
Business Packets Available
Now available: New Business Packets. Are you starting a new business, or thinking of moving your accounting needs to our firm? We have packets available for the new business owner and for new business clients. These packets introduce you to our firm, tell you about our services, and include the Michigan and Federal forms necessary to establish your business. Stop by and pick up a set or send an e-mail to help@brucerukkila.com.
Bruce A. Rukkila, CPA, PC announces successful peer review
Member firms of the American Institute of Certified Public Accountants (AICPA) in an effort to maintain and improve the quality of the accounting and auditing services are required to participate in the AICPA Peer Review/Quality Control Program. A peer review is an outside review of a firm’s quality control system in accounting and auditing, it is carried out by other Certified Public Accountants and provides an independent analysis of a firms quality control system. The system review evaluates the firm’s system of quality control against standards and comprehensive guidelines established by the AICPA. A peer review provides reasonable assurance that the accounting and auditing work done by the firm is quality work - work that can be relied upon in making business, personal or financial decisions. The firm's peer review report demonstrates the firm conforming with professional standards in all material respects for the year ended June 30, 2006.
More information is available in PDF format. Click here.
Firm Announces Staff Changes
Bruce Rukkila, CPA, PC, a full-service certified public accounting firm located in downtown Houghton, makes the following announcements.

We welcome Wendy Hill, Administrative Assistant to our firm. Wendy graduated from Lower Columbia College with an Associate of Applied Sciences Degree as an Administrative Assitant. Wendy's responsibilities include interacting with clients via the telephone and reception area, tax return processing and
e-filing, marketing and general office duties.

Sara Marcotte has been promoted to Senior Accountant.
20 Years of Excellence
1986-2006
February 2006 marked the 20th anniversary of Bruce Rukkila’s return to the Copper Country to manage the CPA office he now owns, and both clients and employees couldn’t be happier with how it’s going.
More information is available in PDF format. Click here.
Local CPA Firm Increases Staff
Bruce A. Rukkila, CPA, PC, a full-service certified public accounting firm located in downtown Houghton, welcomes the return of Kelly Destrampe as Senior Accountant. Kelly's responsibilities will be planning and preparation of business and individual tax returns, business valuations and compliations. Kelly graduated from Michigan Tech with a BS in Business Administration, concentrating in Public Accounting.

We also welcome Renee Tuoriniemi, Administrative Assistant to our firm. Renee has 30 years office experience. Renee's responsibilities include firm billing, tax return processing and e-filing, Administrative support. Renee also assists with audits.
Firm Announces Staff Changes
Bruce Rukkila, CPA, PC, a full-service certified public accounting firm located in downtown Houghton, makes the following announcements.

We welcome Angel Peters, Paraprofessional to our firm. Angel has over 14 years experience in accounting, sales and payroll taxes.

Angel graduated from Finlandia University with an Associate of Sciences Degree in Accounting/Business Administration. Her responsibilites include client payroll and sales tax services, tax preparation for individuals and small business. Angel also assists with audits and compilations.
Audit and accounting manager position
Upper Peninsula CPA Firm located in Houghton, Michigan is seeking an experienced CPA to assume a key manager role with future ownership as a goal. Minimum of 7 to 8 years of experience in all phases of small business including tax, audit and consulting. Interested individuals should be capable of assuming full office responsibilities for all audit and accounting services. For more information please contact Bruce Rukkila,CPA at 1-906-482-6601 or bruce@brucerukkila.com.
Firm Announces Staff Changes
Bruce Rukkila, CPA, PC, a full-service certified public accounting firm located in downtown Houghton, makes the following announcements.

We welcome Sara Marcotte to the firm as Staff Accountant. Sara’s duties will include assisting in audits and tax preparation. Sara graduated from Michigan Tech in May 2002 with a BS degree in Business Administration, Public Accounting concentration.

Patricia Kearly, CPA has been promoted to Senior Accountant. Along with providing human resource services for the Firm, Patti oversees the Human Resource & Benefits Consulting Division of the Firm which provides consulting in the areas of cafeteria benefit plans, services and employee handbook development. Patti has been with the Firm for the past two years, and continues to provide client services in the compilation, business valuation, and tax divisions of the firm.
Taxation Seminar attended
Bruce Rukkila recently attended continuing professional educational conferences sponsored by the Wisconsin Institute of Certified Public Accountants and held on the University of Wisconsin Campus in Madison.

The conferences covered advanced issues in partnership and limited liability company taxation along with advanced tax updates for experienced practitioners. Limited liability companies are becoming a popular entity choice because they are more flexible than a corporation while offering liability protection that partnerships do not have. The discussion leader for both conferences was noted tax authority E. Lynn Nichols.

Attendance at seminars is part of the continuing professional education requirements for Certified Public Accountants in the State of Michigan. The State requires CPAs to take an average of 40 hours of continuing education each year to maintain their license.
Staff Attends Ethics Sessions
Jean Middleton, and Patricia Kearly of Bruce A Rukkila, CPA, PC recently attended the Marquette session of the Michigan Association of Certified Public Accountants seminar - Accountant’s Legal and Ethical Standards.

The course highlighted the obligation of CPAs to distinguish between ethical duties and reputations management for the profession and society. The Marquette course took a broad perspective addressing ethics from three viewpoints traditional moral theory, legal aspects, and the professional requirements stated in the AICPA Code of Professional Conduct.

Continuing professional education is a requirement for Certified Public Accountants in the State of Michigan. Courses in ethics have been a requirement for CPAs in the State of Michigan since July of 2000. The State requires CPAs to take an average of 40 hours of continuing education each year to maintain their license.
A Brief History of Accounting
Here are a few notable items in the history of accounting.
More information is available in PDF format. Click here.
Tip Information Paper
We have developed a brief paper regarding tip reporting and tip requirements. A copy is available here as an Adobe PDF file.
More information is available in PDF format. Click here.
Accountant Named Personnel Officer
Bruce A. Rukkila, CPA, PC, a full-service certified public accounting firm located in downtown Houghton, announces that Patricia Kearly, CPA has been promoted to Personnel Officer. Along with providing human resource services for the Firm, Patti will be overseeing the Human Resource & Benefits Consulting Division of the Firm which provides consulting in the areas of cafeteria benefit plans, services and employee handbook development. Patti has been with the Firm for the past year and a half, and will continue to provide client services in the compilation, business valuation, and tax divisions of the firm. A long-time resident of Mt. Pleasant, MI, Patti has worked in both public and private accounting, and has over 15 years experience in accounting and management.
Client Survey
Take a moment and let us know how we are doing.
More information is available in PDF format. Click here.
Opus Launches Bruce A. Rukkila, CPA, PC on the Web
Opus Web Technology launches brucerukkila.com on October 1, 2001
More information is available in PDF format. Click here.
BRUCE A. RUKKILA, CPA, PC HAS SUCCESSFUL REVIEW BY PEERS
FOR IMMEDIATE RELEASE
CONTACT: Debbie Bradford

BRUCE A. RUKKILA, CPA, PC HAS SUCCESSFUL REVIEW BY PEERS

Houghton, MI Bruce A. Rukkila, CPA, PC announced that the firm has completed an independent peer review of its accounting and auditing practice. The reviewers concluded that the firm complies with the stringent quality control standards set by the American Institute of Certified Public Accountants (AICPA).

A peer review shows that a profession which plays an important role in the country's business and financial life is serious about self-regulation and actively pursues the goal of quality work by its members and provides reasonable assurance that the accounting and auditing work done by the firm is quality work - work that can be relied upon in making business, personal
or financial decisions.

The peer review of Bruce A. Rukkila, CPA, PC was performed by a licensed, independent CPA who qualified under the program's requirements for service as a reviewer. The objective of the peer review is to determine whether a CPA firm has suitable quality control policies and procedures for its accounting and auditing practice and is complying with them.

Bruce A. Rukkila, CPA, PC is a member of Partnering for CPA Practice Success (PCPS), the AICPA Alliance for CPA Firms, and participates in the AICPA Peer Review Program. As a condition of AICPA membership, CPAs must be affiliated with firms that have an independent review of their accounting and auditing practice every three years. Since Bruce A. Rukkila, CPA, PC is also a member of PCPS, the reviewer's unmodified report and related
documents have been placed in a public file maintained at the AICPA. Copies may be obtained by calling 1-800-CPA-FIRM.

Bruce A. Rukkila, CP

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