Michael D. Heston

Spokane, Washington · Open to relocation

Michael D. Heston

Accountant·CPA Candidate·Associate Member, ACFE

Audit-focused accountant with a Master of Science in Accounting, 151 college credits toward CPA licensure, and hands-on experience running the books for small business — payroll, tax compliance, internal controls, and clean monthly financials.

Portrait of Michael D. Heston

About

From the kitchen to the ledger.

Michael Heston came to accounting by an unusual route, and it is his biggest strength. He trained as a chef, earned a culinary degree, and spent years in professional kitchens — including a stretch as a pastry chef, work he loved for the same reason he loves accounting: precision, discipline, and zero tolerance for error.

The numbers kept pulling at him. As closing manager at a high-volume diner he ran daily budgets, cash reconciliations, and inventory controls while supervising a team of eight. As chef and closing operations manager at a Spokane gastropub, he ran the cost side of the business — variance analysis on sales, food cost, and labor; menu pricing; inventory valuation for period-end reporting.

So he made it official. While working full-time, he completed a B.S. in Business Administration (Accounting) and then a Master of Science in Accounting with an Auditing specialization at Western Governors University. Today he handles payroll and tax compliance for a Spokane company, where he built a GAAP-aligned QuickBooks system from the ground up, produces monthly financial statements, and put internal controls in place that ended recurring tax penalties.

Now he is preparing for the Washington State CPA examination, with the Information Systems and Controls discipline, and is an associate member of the Association of Certified Fraud Examiners. His interest points toward audit, compliance, and forensic accounting — and years of service work gave him something no classroom teaches: he is genuinely good with people, at every level of an organization.

Credentials

Education and professional standing.

M.S. in Accounting — Auditing Specialization

Western Governors University · 2026

Graduate coursework in fraud and forensic accounting, advanced auditing, internal auditing, accounting information systems and control, data analytics, and ethics.

B.S. in Business Administration — Accounting

Western Governors University · 2025

Undergraduate accounting core: intermediate accounting, auditing, taxation, cost and managerial accounting, accounting information systems, and business law.

CPA Candidate — Washington State

In progress

Preparing for the Uniform CPA Examination with the Information Systems and Controls (ISC) discipline. 151 semester credits earned across both degrees — exceeding the 150-credit education requirement.

Associate Member, ACFE

Association of Certified Fraud Examiners

Focused on fraud indicators, discrepancy identification, data reconciliation, and investigative documentation.

Also holds WGU micro-credentials in Accounting, Graduate Accounting, and Strategic Thinking & Innovation. View his verified skills profile on the WGU Achievement Wallet.

Experience

Where the work got done.

May 2024 — Present

Payroll & Tax Compliance Specialist

Aquatic Spokane, LLC · Spokane, WA

  • Configured and implemented a GAAP-aligned QuickBooks accounting system, standardizing the chart of accounts and general ledger workflows.
  • Reconciles monthly bank and credit card accounts and prepares monthly financial statements that support operational decisions.
  • Manages state excise tax calculations and quarterly payroll tax filings, redesigning workflows to cut preparation time by five hours a month.
  • Established internal control checklists and payment validation safeguards that eliminated recurring tax penalties.
Feb 2023 — Aug 2024

Chef & Closing Operations Manager

Prohibition Gastropub · Spokane, WA

  • Tracked weekly sales, food cost, and labor data to run variance analysis and optimize menu pricing.
  • Developed and enforced inventory control procedures, reducing waste and improving cost tracking accuracy.
  • Prepared financial summaries and inventory valuation reports supporting period-end reporting and tax filings.
Apr 2017 — Dec 2019

Closing Manager & Lead

Varsity Diner · Moscow, ID

  • Managed daily store budgeting, cash reconciliations, and inventory controls across high-volume shifts.
  • Supervised a team of eight, enforcing strict operational, safety, and inventory accountability standards.

Core competencies

What he brings to the desk.

Audit & Assurance

  • Internal auditing
  • Internal controls design
  • Risk assessment
  • SOX & compliance testing
  • Bank reconciliations

Forensic & Investigation

  • Fraud indicators
  • Discrepancy identification
  • Data reconciliation
  • Investigative documentation

Accounting & Compliance

  • GAAP
  • Financial statement preparation
  • State excise tax
  • Quarterly filings

Technical & Analytics

  • QuickBooks Online & Desktop
  • Advanced Excel
  • Accounting information systems
  • Data analytics

Contact

Let's talk.

Michael is seeking a full-time accounting role — audit, compliance, or the forensic track. He is based in Spokane, Washington, and open to relocation, including international positions. Every message here reaches him directly. You can also find him on LinkedIn.