Gary Fleming: A CPA's Journey of Leadership, Legacy and Lifelong Impact
March 10, 2025
The Pathway
Gary Fleming’s first introduction to the world of finance and accounting came from earning the personal finance merit badge as a boy scout. He later took a bookkeeping class in high school, and after graduating, Fleming began taking accounting classes at Glendale Community College. At the age of 19, he served as the financial secretary during his two-year mission for The Church of Jesus Christ of Latter-Day Saints in Auckland, New Zealand.
After he returned home to Arizona from his mission, Fleming decided to apply to Brigham Young University (BYU) for a five-year program in accounting. It was this step that solidified his commitment to the profession.
It was also when he met his first critic.
“At the time, I had a professor unfortunately tell me accounting may not be for me and that I should do something different,” Fleming said as he recollected.
He went on to tell me this comment from his professor came during his struggle to pass, with a high enough score on the GMAT exam, which was a requirement to enter BYU’s program. He didn’t give up, though. After a few attempts, he received a high enough score, and several years later he graduated with a bachelor’s and master’s degree in accounting with an emphasis in tax.
He later faced another challenge of passing the CPA exam. It took him three times to pass all parts of the exam. During that season of striving, he completed internships, started his first accounting job with a large national CPA firm in Los Angeles and continued to learn and gain experience.
Fleming persevered through these challenges and went on to make a world of difference.
A Pioneer
“During the time I knew Gary and worked with him, I found him to be one of the smartest tax professionals I’ve ever known,” says previous Henry & Horne colleague, Donald Bays.
Fleming joined Henry & Horne in 1993 after working for two large national CPA firms in California and Arizona. His master’s degree in tax and 12 years of tax experience allowed him to move up quickly to become a partner.
For over 20 years, Fleming was the firm-wide director of taxation at Henry & Horne before he retired in 2018. He helped the accounting firm navigate tax law changes, deal with IRS audits and issues, create standard practices and educate tax professionals on strategies and new laws that would help them with their clients. It was during this time that Fleming was able to associate with and learn from other large CPA firms’ tax practice leaders across the nation.
Beyond his work at the firm, he also served on multiple boards including the Arizona State Board of Accountancy. Appointed by then Governor Janet Napolitano, in 2007, Fleming says “being appointed was a defining moment in my career.” The appointment to the regulatory board was a testament to his expertise and leadership in the field, and he served in this role for five years, including being elected as chair in his final year.
He was committed to protecting the public and educating the Arizona CPA community through his time on the board. Fleming noted how challenging it was to make decisions that affected a CPA’s ability to practice, but it was also enlightening.
He learned how to do better and be better in his own work. Fleming was also able to meet members of the National Association of State Boards of Accountancy and gain a broader exposure to the CPA industry, not only in the Grand Canyon state but all over the country.
“As a leader in the CPA profession, Gary was respected by CPAs and those who work within the profession,” says Cindie Hubiak, former president & CEO of the Arizona Society of CPAs. “He regulated the profession in his role as an Accountancy Board member with wisdom and kindness.”
Fleming followed his State Board service with his election to the Arizona Society of CPAs board of directors, representing the interests of his fellow CPAs. He has been an ASCPA member for 40 years and volunteered on various tax committees, including chairing the Arizona Tax and IRS Liaison Committees. In these roles, he built strong relationships with representatives at the ADOR and IRS to improve communication with these agencies and CPAs.
With all his accomplishments, I began to wonder, what was his motivation behind it all?
In a nutshell, people.
Fleming loved his work in tax. He talked about being an advocate for the client. It’s the whole reason he chose tax as his specialization so he could help people succeed.
Wendell Jones worked with Fleming for several years at Henry & Horne as partners. Jones says, “All his clients loved him. All the partners loved him. It wasn’t all about him. It was about others for Gary.”
For the Next Generation
Speaking of others, Fleming selflessly gives back to his alma mater BYU. He mentors and helps the future generation realize what a great profession accounting can be and guides students to become CPAs.
Fleming and I talked a lot about the changing world, including the introduction of AI into accounting. He talked about the current generation of CPAs and all the opportunities they have now compared to when he was just starting out.
When I asked what he would say to those pursuing the profession in an ever-changing world, here was his response:
“I know for everyone, there is a place for them. I would encourage them to focus on people and what they can do to help them and make their lives better because what’s been the most fulfilling for me is seeing other people have success and feel joy and be able to contribute to that.”
Continuing the Journey
What’s next for Fleming? He and his wife are currently serving a mission for their church in Tacoma, Washington. Fleming enjoys hiking and has climbed several peaks in Arizona including Mount Humphreys and the Grand Canyon from rim to rim. He’s looking for his next mountain – maybe Mount Baldy in the White Mountains.
Fleming will continue mentoring at BYU, participating in the community and with other not-for-profit organizations, and volunteering at one of his favorite places – Midwest Food Bank.
He also loves spending time with his family, which consists of his wife, five children, and 17 grandchildren. One of his grandchildren is autistic and nonverbal. Fleming has qualified to serve as his respite provider and is learning as much as he can about autism to lend his skills and capabilities to his grandson and organizations furthering research and services for autistic individuals.
As we ended our time together, Fleming expressed his gratitude to Henry & Horne and the CPA profession. He also wanted to acknowledge his wife Gayle and his family for their unending support and encouragement that allowed him to do the things he’s done.
Congratulations Gary, for being honored with the Life Member award.
Gary Fleming will be honored at the ASCPA Annual Meeting & Awards Luncheon on May 8 at the Westin Kierland. Please join us in celebrating his contributions to the profession by registering at www.ascpa.com/annual.
Rosa Hernandez is the communications manager at the Arizona Society of CPAs. To contact, email rhernandez@ascpa.com.