Burger & Comer, P.C. was incorporated in July 1995. The principal shareholders are David J. Burger, CPA and James S. Comer, CPA. There are two offices – one in the Hengi Plaza in Tamuning, Guam and the other in the Transpac Building in Saipan.

The firm consists of six professional staff and two administrative staff. There are four professional staff in Saipan and two in Guam. There are two directors, two senior accountants, one staff accountant, and one assistant accountant. The directors are both properly licensed Guam certified public accountants.

As members of the American Institute of Certified Public Accountants, we are subject to the AICPA Peer Review Program. Every three years, a team of independent Certified Public Accountants will review

our quality control system and a select number of engagements performed by our firm.

Our first peer review was completed in the fall of 1996. We were issued an unqualified report that the system of quality control for the accounting and auditing practice of Burger & Comer, P.C. in effect for the year being reviewed met the objectives of quality control standards established by the AICPA and was complied with during that year to provide the firm with reasonable assurance of conforming with professional standards in the conduct of that practice.

The firm is an allied member of the Guam Hotel and Restaurant Association.

Professional Experience – Dave Burger began his professional career with KPMG Peat Marwick in August 1983.  He worked in KPMG’s Guam office until September 1988, when he transferred to the San Francisco office.  He then moved to Saipan to oversee the newly opened KPMG office in May 1990.  He left KPMG on December 31, 1993 to form his own public accounting practice on the island of Saipan.

During Dave’s ten years with KPMG, he served at every level on a wide variety of engagements, including compilations, reviews, audits, economic impact assessments, and both individual and corporate income tax returns.  His expertise includes government services, hospitality, construction, retailing, and insurance industries.

Professional Certification – Dave passed the Uniform CPA Examination in November 1983, and became a Certified Public Accountant in the Territory of Guam in November 1985.  He is also certified in the State of California, and is a member of the American Institute of Certified Public Accountants and the Guam Society of Certified Public Accountants.

Community Involvement – Dave is an active member and Past President of the Rotary Club of Saipan.  He also serves as Secretary for the CNMI Contractors’ Association, and also serves on the CNMI Tax Task Force and Wage and Salary Review Board.

Education – Dave received a Bachelor of Business Administration degree in Accounting from the University of Guam in May 1983.  He graduated “summa cum laude”.

Professional Experience – Jim Comer began his professional career with a local CPA firm in Lawrence, Kansas in January 1980 and eventually became a partner in that firm.  In 1985, he moved to Guam to join the tax department of KPMG Peat Marwick.  In 1990, he joined the Guam office of Ernst & Young to head up that firm’s tax department. In July of 1995, he established Burger & Comer, P.C.

At KPMG and Ernst & Young, Jim had the opportunity to work with a wide variety of tax clients from individuals to consolidated corporate groups with a particular emphasis on the taxation of inbound foreign investment.  His engagements now include not only individual and corporate tax planning and compliance but also auditing and bookkeeping.

Professional Certification – Jim passed the Uniform CPA Examination in November 1980, and became a Certified Public Accountant in the State of Kansas in July 1981.  He received his Guam certificate in January 1986.  He is a member of the American Institute of Certified Public Accountants and the Guam Society of Certified Public Accountants.

Community Involvement – Jim is an active member and past president of the Rotary Club of Northern Guam.  He is also Treasurer of the Guam Society of Certified Public Accountants.

Education – Jim received a Bachelor of Science in Business – Accounting degree from the University of Kansas in January 1980 and also holds a Bachelor of Arts in English from East Carolina University.