Michael Hopper, CPA,
Chief Accounting Officer

Michael Hopper
404.845.0360 x654

Mike Hopper is a senior consultant in A.V. POWELL & ASSOCIATES’ Atlanta office where he supervises comprehensive actuarial studies and directs operational audit and reengineering engagements. He has been a client of or consultant with A.V. POWELL & ASSOCIATES since 2000.

Mike is a certified public accountant who served as chief financial officer for three large CCRCs (one a multi-facility) in the mid-Atlantic region. In this capacity, he administered business and financial operations, budget preparation and planning, and fiscal analyses, and played a key role in providing the feasibility study for the refinancing of tax-exempt revenue bonds. Using A.V. POWELL & ASSOCIATES’ FORCAST software for over a decade, Mike prepared trend/benchmarking reports and financial ratio comparisons for the CCRCs’ finance committees. He has extensive experience with accounting, billing, and database software programs as well as Windows NT and Unix systems.


  • Conducted several preliminary actuarial feasibility studies for new-start CCRCs in preparation for credit-enhanced bond financing.
  • Assisted in design of GAAP financial statement report generator for FORCAST software.
  • Served as a key member in $20 million refinancing of tax-exempt revenue bonds with savings estimated at $3.4 million.
  • Prepared budget and financial planning for a $28 million, 800+ unit CCRC.
  • Implemented and maintained company-wide Windows NT and Unix operating system with over 100 workstations.
  • Using factory-installed database software, developed a database file system to improve retrieval and reporting of resident and employee information.
  • Managed the installation and implementation of financial accounting software MAS90 and FRX for multi-facility CCRC.


  • Comprehensive actuarial studies
  • Operations review and reorganization
  • FORCAST training and support with emphasis on GAAP financial statement projections
  • Education of CCRC board members, management, and residents
  • Preparation of estimate of future service obligations for audit report compliance


  • B.S. in Accounting 1982
    Radford University


  • American Institute of Certified Public Accountants (AICPA)
  • Georgia Society of Certified Public Accountants (GSCPA)
  • Financial Advisory Panel, Continuing Care Accreditation Commission 2004 – 2007