C. Chester Abell Jr.

National Tax Director of FAS 109 Services

C. Chester Abell, Jr. is a leader in Ernst & Young LLP’s Tax Accounting and Risk Advisory & Services group. As the Director of Tax Accrual Services, Chester is one of the firm’s leading authorities on accounting for income taxes (FASB ASC topic 740, codified from FAS 109) and on the tax aspects of Sarbanes-Oxley Section 404 (internal controls). He works closely with EY’s assurance practice to assist the firm’s clients and engagement teams in implementing today’s complex tax accounting principles. Chester also assisted in authoring the firm’s auditing guidance for income tax accounts. Chester was a firm leader during the adoption of FIN 48 (codified primarily in ASC 740-10) and participated in discussions with the FASB staff at that time to provide an understanding of certain implementation considerations. Since the issuance of the Standard, Chester has been a frequent speaker on the topic to both internal and external audiences.


B.S., Accounting and Mathematics, University of Kentucky (1975)

CPA licensed in the states of Kentucky, Ohio, New York, and the District of Columbia