About Jim:  Jim founded Heatherington & Fields, CPA’s, in 1986 with Ann Fields.  Previous to that, Jim was with the tax division of Arthur Andersen & Co. for fifteen years and was a partner there and taught a state tax course annually at their training school. Jim received his Master’s degree in Professional Accounting from the University of Texas Graduate School of Business in 1971, majoring in taxation. He is a member of the American Institute of Certified Public Accountants (Tax Division), Tulsa Tax Club (past president) and Oklahoma Society of Certified Public Accountants and is past Chairman of the Oklahoma Society Tax Committee. He served for a number of years as an adjunct professor at the University of Tulsa, both for the Graduate Tax Program and for the Law School.  He mainly taught a course in state taxation.