About MHC

A Brief History

MHC Certified Public Accountants, LLC is a certified public accounting firm in Missouri with offices in Mexico, Sedalia, Marshall and Columbia.

Robert R. Moore began the firm in 1975 with the acquisition of an accounting, tax and bookkeeping service in Mexico, Missouri. In 1979, Larry D. Horton joined Mr. Moore and they acquired a certified public accounting practice in Sedalia, Missouri. A professional corporation was formed at that time under the name of Moore, Horton & Company, P.C. In July of 1982, the firm acquired a certified public accounting practice in Marshall, Missouri. Subsequently, in December of 1982, Walton F. Carlson was admitted as a member of the firm and the name was changed to MHC Certified Public Accountants, LLC In 1985, through an acquisition/merger transaction, a certified public accounting practice was acquired in Columbia, Missouri and Larry W. Coats was admitted as a member of the firm. Larry Coats passed away in 2002. MHC Certified Public Accountants, LLC employs an approximate staff of 30, including 11 Certified Public Accountants.

MHC Certified Public Accountants, LLC is a member of the Private Company Section for CPA firms of the American Institute of Certified Public Accountants (AICPA) and completed their most recent peer review with a “no comment” report – the highest report possible. A peer review is an independent review performed every three years on the reports issued by a CPA firm to ensure compliance with standards set by the AICPA. To further ensure quality performance, MHC requires that all professional staff be members of the AICPA and the Missouri Society of Certified Public Accountants. Each professional staff member also completes an average of 40 or more hours of continuing professional education each year to maintain skills and to stay current, in a constantly changing environment.

What We Do For Our Clients

Accounting and Auditing – MHC Certified Public Accountants, LLC provides accounting and audit services to all sizes of public and private businesses. To strengthen management procedures and improve operating results, we supplement the reports we provide with suggestions for attaining these goals.

We believe in making financial statements easily understandable by the client, financial analyst and layman alike. We supplement areas not covered by pronouncements of the American Institute of Certified Public Accountants and governmental agencies with our own internal policy statements.

Tax – We provide a complete and diversified tax service, including the compliance services relating to the preparation of federal, state and local tax returns. We emphasize tax planning – corporate, personal, retirement and estate – which includes such areas as compensation, tax shelters, retirement plans and acquisitions and mergers.

We provide newsletters and seminars for clients to keep them up to date on the latest tax developments.

Management Advisory – The firm’s staff assists clients in improving their efficiency and profitability from an objective viewpoint, using a skilled evaluation. Our personnel design information systems, create effective operating controls and install, upgrade and support data-processing systems.

Specialized management advisory services include assistance in the preparation of forecasts and working capital requirements and recommending sources of funding for operations and capital additions.

Specialized Accounting – We strive to provide the smaller client with the expertise of a large firm along with the range of personal services expected of a local firm. We assist in establishing basic accounting records and in the preparation of interim financial statements and various tax returns including income, sales and payroll.

Technical Services:

Hardware/Software analysis and recommendations

  • Hardware repair and maintenance
  • Network install and support
  • Accounting system install, support and implementation


Robert R. Moore – Bob’s hometown is Santa Fe, Missouri. He is a graduate of the University of Missouri and is located in MHC’s Mexico office. His career began in 1975 with an international CPA firm where he spent seven years and met Larry Horton. Bob is active in auditing, accounting and income tax services. He and his wife, Jan, who is a MHC professional staff member, have three grown children and three grandchildren. His outside interests include golf, investments and travel.

Larry D. Horton – Larry, born, raised, and educated in Topeka, Kansas, is located in MHC’s Sedalia office. After graduating from Washburn University in 1968 he joined one of the nation’s largest CPA firms where he and Bob Moore worked together for next seven and one-half years. Larry stayed another three years becoming a senior manager with the firm. He joined with Bob in 1979 purchasing the office in Sedalia, which began the firm as it now exists. Larry’s experience includes grain industry, banking and thrift institutions, manufacturing, wholesale, Securities and Exchange Commission filings, related personal and corporate income taxes. Larry and his wife Sharon, who is a CPA in the Sedalia office, have three daughters and seven grandchildren. Larry’s other interests include photography, golf, Thomas Hart Benton Art, and travel.

Walton F. Carlson (Retired)Walt was born and raised in western Kansas. He graduated from Fort Hays State University in Hays, Kansas. After a short time in the army, he has practiced public accounting since 1964. Seventeen years of his accounting career were spent with a regional CPA firm; 10 of those years as a partner. Walt works part-time in MHC’s Columbia office. Between them, Walt and his wife Marla, who is a MHC para-professional staff member, have four sons and seven grandchildren. His outside interests are golf, fishing, travel and reading.

Our Philosophy

To provide the highest standard of professional services
To offer our services in the communities we serve, as well as the surrounding areas
To be associated with the highest quality of client, and help each client reach his/her maximum potential
To be a firm that is enjoyable to work for and rewarding to work with
To contribute to our community and the profession to which we belong
To grow, but never lose the local identity and personal relationship with clients that are the foundation of our practice
To adhere to the Code of Ethics of the State Board of Accountancy, American Institute of Certified Public Accountants and Missouri Society of Certified Public Accountants

Please contact the office closest to you today.