DAPCPA

DAPCPA

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CPA, CGMA, Provider of creative solutions to complex business issues. Clients in all 50 states and s

IRS CIRCULAR 230 NOTICE: Please be advised that, based on current IRS rules and standards, any advice contained herein is not intended to be used, nor can it be used, for the avoidance of any tax penalty that the IRS may assess related to this matter. Any information contained in this blog, whether viewed or subsequently printed, cannot be relied upon as qualified tax and accounting advice. We onl

03/25/2026

More stuff that I write:

Sometimes leadership is as simple as doing the right things right. Everything else seems to fall in line. The difficulty comes in filtering out the noise and zeroing in on what the right thing is.

I had a coach once tell me that football is really simple. Design every play to achieve 3.4 yards, execute it every time and you will win the game. At first glance, it sounds almost too basic for such a complex, physical, and strategic... https://www.davidapope.com/blog/do-the-right-things-right

02/26/2026

DAPCPA on the (virtual) road.

02/09/2026

Administrative Assistant: We are a growing Cheyenne CPA Firm looking for a full-time experienced office administrator able to perform a wide variety of duties. The perfect candidate’s enjoyable and friendly demeanor will allow our firm to deliver an outstanding client experience by creating a warm and welcoming first and lasting impression. Our new team member will work closely with diverse professionals to ensure that our clients’ tax and accounting needs are met at the highest standards. Education and Experience Requirements: High School Diploma/GED preferred, Office/Administrative experience required. Experience using Microsoft Office programs and strong mathematical skills are necessary along with excellent written and oral communication skills and attention to detail. May require some overtime hours during busy season, and ability to multi-task. Please send resume and salary requirements to [email protected].

The Game Is Not the Board 11/12/2025

Learn the rules
Break the rules
Force them to re-write the rules

Then win regardless.

The game is not the board.

A chess novice stares at 64 squares and thinks: This is it. This is the arena. They memorize knight forks, bishop pins, the two-square pawn push. They believe victory lives inside those eight ranks and files. But the master knows

The Game Is Not the Board The game is not the board. A chess novice stares at 64 squares and thinks: This is it. This is the arena. They memorize knight forks, bishop pins, the two-square pawn push. They believe victory lives...

Photos from Greater Cheyenne Chamber of Commerce's post 10/09/2025
Photos from Greater Cheyenne Chamber of Commerce's post 10/07/2025

Full text of my speech to the Greater Cheyenne Chamber Of Commerce:

Greater Cheyenne Chamber of Commerce B2B Expo Speech
“Oil is in the hearts of men, but it is first found in the minds of men.” [Pause.] My father-in-law, Herb Warner, wrote those words in Forest Oil’s annual report in the late 1980s, echoing geologist Wallace Pratt’s wisdom. [Slow.] Rooted in Wyoming, our state pulses with wealth: 100 million barrels of crude oil produced each year, nearly 40% of America’s coal from the Powder River Basin, and 90% of the nation’s soda ash from the world’s largest trona deposit near Green River. [Pause.] This is our sovereign wealth; oil, gold, coal in the hearts and minds of Wyoming’s people. [Pause.] Wyoming shines with that wealth, not just minerals, but the vision and grit of our community. Today, in this room, we’re working together to build and expand that wealth. [Pause.]
I’ve been an accountant for 38 years, a CPA for 30, and DAPCPA, in its 29th year, can truly say it is one of the cornerstones of Cheyenne’s business economy, serving nearly 3,000 clients.
Wyoming shaped me. I moved here in 1994, taking one step across an imaginary line from Colorado and finding myself in a whole different world. I found early on a city and a State that welcomed my family and welcomed our business. We had challenges early on, as every young business does, but we kept growing, based on continually working to get better. Better expertise, better service, and a demonstrably better product. Now, as we have gained a measure of success, we have changed our look, but continue the quest; Better expertise, better service and a better product. [Pause.] That’s Wyoming: where every challenge hides a vein of opportunity, where resilience runs deep in our roots.
Being a CPA is far more than compiling data. [Slow.] It’s about uncovering relationships; between numbers, within data, and with the clients we serve. We don’t just balance books; we find (and account for) the treasure in our clients’ hearts; their potential, their dreams. [Pause.] And, as an aside, I’m grateful for our competitors firms like MHP, RLR and every CPA across Cheyenne and Wyoming. [Slow.] As iron sharpens iron, they push us to sharpen our craft, to dig deeper, to serve better. To my fellow CPAs: Thank you! And I challenge you to continue igniting our profession’s possibilities, continue building the trust our profession commands and make it as enduring as Wyoming’s granite. [Pause.] And I want every business here to know: We see you; your ambitions, your struggles. And we can help.
To this end, DAPCPA has built an extensive resume of accomplishments. On your tables is a partial list of those. What I am proud of is that we have supported this community and this State for 29 years; not just through employment, but by helping to build and maintain our community. On top of that, we have been instrumental, through our work with the Legislature, in helping to bring a whole new technology sector into our State. DAPCPA, along with your Greater Cheyenne Chamber of Commerce, even helped to stop a destructive gross receipts tax AND a corporate income tax in successive years, both of which would have been terrible for our economy and created hidden increases in the cost of living for every person in the State. And we will continue to work for the financial health and success of this community (even if it means pushing our legislators to hear and understand the businesses that drive our economy).
As a by-product of our efforts, Wyoming is striking new wealth in a digital gold rush. Our state leads in the tech sector. AI is transforming business, crunching data at lightning speed. But, even though I personally have pushed for this revolution, I did so realizing the following truth: AI can’t find the wealth in your heart. [Slow.] It can’t sit across from you, hear your story, and craft a plan that breathes life into your vision. To businesses: Embrace this digital frontier: blockchain, crypto, AI - but partner with CPAs. We forge the human AND financial relationships that machines can’t, linking your past successes to the future you dream of.
This expo is a gold mine that DAPCPA is proud to sponsor. It is rich with possibility. [Pause.] Every handshake, every conversation, is a chance to create collaboration, innovation, trust. To my CPA colleagues: through the Chamber, through community events, we build bonds that endure. Please continue to support groups like the Chamber, LEADS and all community organizations. They’re more than gold; they’re a promise of Wyoming’s sovereign wealth; oil, gold, coal, and the unbreakable spirit of our people. [Slow.] “Oil is in the hearts of men, but it is first found in the minds of men.” Gold is in our hearts. Coal is in our hearts. [Pause.] And it starts with a vision; yours, mine, ours. Let’s unearth it together. [Pause.] Thank you.

Photos from Greater Cheyenne Chamber of Commerce's post 10/07/2025

“Oil is in the hearts of men, but it is first found in the minds of men.” - the first line in my speech tomorrow. Come to the luncheon to hear the rest. DP

07/29/2025

Of Penguins and Santa's Elves.

https://www.davidapope.com/blog/opus-meets-the-gipper

07/29/2025

For all of our friends out there.

The Beauty of Imperfection: Finding Perfection in the Flaws 07/25/2025

Hegemony. I couldn’t pronounce it in Stewart Alsop‘s podcast. It created an embarrassing moment for me that I still chuckle about. Hopefully he and Anthony Apollo (the other guest on the show) enjoyed it as well. It also led to this blog. Please read and share your best imperfection story.

The Beauty of Imperfection: Finding Perfection in the Flaws A good day is a good day A bad day is a good story All in all, its all good -unknown (not me)

07/10/2025

A little more technical post on fraud. I hate the part of my work where I have to tell my clients how to set aside trust, because we all desperately want people in our lives that we can trust. But remember this quote from the last sentence in my blog - Stay proactive, stay alert and keep your business safe.

https://www.davidapope.com/blog/trust-should-never-replace-vigilance-protecting-your-small-business-from-employee-fraud

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