 Steve Brown, forensic CPA By John H. Adams The Layman Volume 35, Number 3 Posted June 3, 2002
“It’s a search for truth,” says Brown, a forensic certified public accountant, an elder at First Presbyterian Church in Orlando and a director of the Presbyterian Lay Committee. “The truth will set you free. It’s getting to the real story. Numbers don’t lie. We’re dealing in light, rather than darkness.” It’s also a search for justice. Forensic accountants chase a trail of money and investments to determine what would be fair settlements in alimony and child support, as well as the value of businesses for purposes of sale, insurance or estates. Brown sometimes uncovers some closely guarded secrets – like the worth of a father who was $200,000 in arrears in child-support payments. Once Brown had determined his means, the father wrote a check for the full $200,000. Brown has earned the Accredited in Business (ABE) designation from the American Institute of Certified Public Accounts. Nationally, there are 300,000 CPAs, but only 1,300 (0.4 percent) have taken the extra 80 hours or so of coursework and passed a grueling exam to include the ABE in their resumes. Also, the American Board of Forensic Accounting has named Brown a diplomate. ABE accreditation and forensic accounting are closely related. In Orlando, Brown is a rarity in another way. He is a native of the city of Disney World and the Orlando Magic. Orlando had a population of 42,000 when he was born there in 1944; today, it’s 1.7 million. He has been a CPA in Orlando since 1966, when he graduated from Florida State University with a B.S. degree in accounting. First Presbyterian Church, a congregation of 5,500, is a major part of his life. Howard Edington, the pastor, married him and Bernadette, a former Catholic. Her faith came into full bloom at First Presbyterian, and it was contagious. So did Brown’s. In his statement of faith submitted to the Presbyterian Lay Committee before he became a director in 1999, Brown described his relationship with Jesus Christ and his wife and family. “He is my Lord and Savior. It is awesome to think one can have a personal relationship with the creator of the universe. He has blessed me with a believing family, particularly my wife and my mother. I have finally seen the need to make him the center of my life.” Brown, who is not currently a member of the session, still plays an active role in the leadership at First Presbyterian Church – perhaps even an historic role. After Summit Presbyterian Church in Beaver Falls, Pa., on March 21, 2001, became the first Confessing Church within the Presbyterian Church (USA), Brown went to the session of First Presbyterian in Orlando to recommend that it join the movement. The session voted yes – unanimously – giving mega-church impetus to a movement that now includes more than 1,260 congregations, including 66 with 1,000 or more members. He also played a key role in the decision by the Presbyterian Lay Committee to endorse and wholeheartedly support the movement. Brown finds it amusing that General Assembly Moderator Jack B. Rogers continues to claim that the Lay Committee is controlling the movement for political purposes. No, Brown says, the Confessing Church Movement is “a grassroots, unorganized effort that has all the indication that God’s in control.” Brown is optimistic about the future of the PCUSA. “I am very much encouraged after the defeat of Amendment A. I’m very encouraged because of the Confessing Church Movement.” Steve and Bernadette Brown share three hobbies – college football, golf and snow-skiing. She retired in 2000 from the Central Florida Kidney Center as a dialysis nurse. An expert on the kidney, Mrs. Brown spoke at numerous civic club and community meetings to explain dialysis. Brown has worn a number of hats in Christian ministries, civic and professional work. He is a past director of the Christian Service Center for Central Florida, a ministry to homeless people; a member of the Fee Arbitration Committee of the Florida Bar; a past member of the Grievance Committee of the Florida Bar; and past chairman of the American Red Cross of Central Florida. He has also worked with the Center for Drug-Free Living and the United Way. |
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