Raymond A. Moore, Jr., CPA
To learn more about our services in mergers and acquisitions, business reorganizations, shareholder buy-outs and redemptions, and business structuring or restructuring, contact Ray at rmoore@osullivancreel.com.
Ray Moore is firm Director of Tax. He joined the firm in 1998. Ray has extensive experience in mergers and acquisitions, business reorganizations and restructuring, shareholder and owner buy-outs and redemptions, and general corporate, partnership, and LLC tax issues. Ray also performs due diligence engagements for clients who are looking to purchase a business and desire a professional review of the financial and business operations in anticipation of that purchase. Ray is experienced in multi-state taxation at both the individual and corporate levels, as well as taxation of partnerships and LLCs. His industry experience includes coal and timber (and other natural resources), contractors, real estate, and service professions. In addition to his role as the firm’s Director of Tax, Ray coordinates the tax education program for O’Sullivan Creel’s in-house continuing professional education.
Ray earned his Bachelor of Arts degree from Samford University in 1969. After serving four years with the US Air Force, Ray obtained a major in accounting and pursued graduate studies in business at the University of Alabama Birmingham. Ray was licensed as a Certified Public Accountant in Alabama in 1976 and in Florida in 2000. Ray began his career with the international accounting firm of Arthur Young & Company (now Ernst & Young) including two years spent in their national tax education office, writing, teaching, and coordinating the Arthur Young in-house tax seminar program and writing and teaching the firm’s national client seminars on mergers and acquisitions and consolidated returns. He followed his Arthur Young career with eight years as the president and director of tax of his own firm in Birmingham, Alabama. After assisting one of his clients in the sale of the client’s company to BT Capital, Inc (BT), a subsidiary of Bankers Trust in New York, BT asked Ray to join his former client as a shareholder and CFO, where he remained for eight years. Ray joined O’Sullivan Creel after the sale of that company to GE.
Ray has written and lectured extensively, including recent lectures on a variety of tax- and business- related topics for the American Institute of CPAs National Small Business Conference, the IRS National Tax Seminar, the Leading Edge Alliance, National Business Institute, Escambia-Santa Rosa Bar Association, Gulf Coast Financial Planners Association, Architects and Contractors Association, Pensacola Association of Realtors, Alabama Society of CPAs, and Pensacola Junior College’s CPE program for CPAs. He currently serves on the editorial advisory board of, and regularly writes articles for, the CCH publication, Executive’s Tax and Management Report. He has also written articles for the Northwest Florida Business Climate magazine.
Ray's professional and civic affiliations include:
- American Institute of Certified Public Accountants (AICPA)
- Florida Institute of Certified Public Accountants (FICPA)
- Alabama Society of Certified Public Accountants (ASCPA)
- AICPA Partnership Technical Research Panel
- CPE Advisory Committee for Pensacola Junior College
- Escambia/Santa Rosa Continuing Business Committee
- Community Support Panel for the United Way of Escambia County
- President & Chairman of the Board of Decorators of Taylor Ministries, Inc. (a charitable foundation)
A man of many interests, Ray Moore knows how to enjoy life whether traveling the world or playing his Cello.