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This is a service of Cummings & Cummings Law located at Bernwood Courtyard at Pelican Landing in Bonita Springs, Florida. We are available at this location and other locations by advanced appointment only.

Prof. Chad D. Cummings, CPA, Esq., M.S.T., LL.M., CMA, CFE, CIA, CRMA, CISA, CITP, FCPA, PFS, CFP is admitted as an Attorney and Counselor at Law to The Florida Bar (Bar No. 1038575) and the State Bar of Texas (Bar No. 24134400) and as a Certified Public Accountant by the Florida Division of Certified Public Accounting (CPA No. AC49957) and the Texas State Board of Public Accountancy (CPA No. 105825). He teaches business and tax law at the university level. Lisa A. Cummings, Esq. is admitted as an Attorney and Counselor at Law to the Oklahoma Bar Association (Bar No. 10866) and also teaches business and tax law at the university and graduate levels.

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24850 Burnt Pine Drive
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Bonita Springs, Florida 34134-0905
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The Cummings & Cummings Law Journal

How to Properly Account for Like-Kind Exchanges After the 2017 Tax Law Changes (Real Property Only) August 27, 2026
Understanding the Constructive Receipt Doctrine in Cash-Basis Accounting August 26, 2026
How to Navigate the Davis-Bacon Act for Government Contractors August 25, 2026
Understanding the General Data Protection Law (LGPD) in Brazil for U.S. Companies August 24, 2026
How to Rebut the Presumption of Unpaid Payroll Taxes Against Responsible Persons August 23, 2026