# Baker Newman Noyes > Baker Newman Noyes is a Top 100\-ranked public accounting firm with offices in New England, specializing in tax, assurance, \& advisory services\. Generated by Yoast SEO v28.1, this is an llms.txt file, meant for consumption by LLMs. ## Pages - [BNN Culture \& Career Summit](https://www.bnncpa.com/careers/start-your-career/options-for-students/bnn-culture-career-summit/) - [HLB International](https://www.bnncpa.com/about-bnn/hlb-international/) - [Real Estate \& Construction](https://www.bnncpa.com/industries/real-estate-construction/) - [Environmental, Social, and Governance](https://www.bnncpa.com/services/environmental-social-governance/) - [International Tax](https://www.bnncpa.com/services/tax-services/international-tax/) ## Posts - [BNN Participates in NECPAs 2026 ACE Program](https://www.bnncpa.com/blog/bnn-participates-in-necpas-2026-ace-program/) - [Baker Newman Noyes Announces 15 Senior Promotions](https://www.bnncpa.com/blog/baker-newman-noyes-announces-15-senior-promotions/) - [BNN featured in Mainebiz 2025 Fact Book](https://www.bnncpa.com/blog/bnn-featured-in-mainebiz-2025-fact-book/) - [HLB Recognized as a 2026 Most Loved Workplace](https://www.bnncpa.com/blog/hlb-recognized-as-a-2026-most-loved-workplace/) - [Mike Stillings Elected as Maine Historical Society Trustee](https://www.bnncpa.com/blog/mike-stillings-elected-as-maine-historical-society-trustee/) ## Events - [Scott McKenzie to Present in WSC Webinar Series](https://www.bnncpa.com/events/scott-mckenzie-to-present-in-wsc-webinar-series/) - [9th Annual IFOB Golf Scramble](https://www.bnncpa.com/events/9th-annual-ifob-golf-scramble/) - [Scott McKenzie to present at ETA Deal Team Day: NYC](https://www.bnncpa.com/events/scott-mckenzie-to-present-at-eta-deal-team-day-nyc/) - [Young Professionals Networking Night](https://www.bnncpa.com/events/young-professionals-networking-night/) - [Josh Lapierre to speak at 2026 NH Mergers \& Acquisitions Conference](https://www.bnncpa.com/events/josh-lapierre-to-speak-at-2026-nh-mergers-acquisitions-conference/) ## Personnel - [Meredith Fuller](https://www.bnncpa.com/professional-directory/meredith-fuller/) - [Nancy Hawes](https://www.bnncpa.com/professional-directory/nancy-hawes/) - [Spencer Hathaway](https://www.bnncpa.com/professional-directory/spencer-hathaway/) - [Nicholas Porto](https://www.bnncpa.com/professional-directory/nicholas-porto/) - [Olivia Fortier](https://www.bnncpa.com/professional-directory/olivia-fortier/) ## Resources - [Final Federal Fiscal Year \(FFY\) 2027 IPPS rule published with notable cost report impacts](https://www.bnncpa.com/resources/2027-ipps-rule-published-with-notable-cost-report-impacts/) - [JZ Modifier Requirements: What You Need to Know](https://www.bnncpa.com/resources/jz-modifier-requirement-becomes-effective-july-1-who-needs-to-comply-and-what-drugs-are-impacted/) - [Deferred Loan Costs and Fees: A Quick Refresher](https://www.bnncpa.com/resources/deferred-loan-fees-and-costs-a-quick-refresher/): While the accounting for deferred loan fees and costs has been around since 1986, we have seen some questions arise in the past couple years that make now a good time to revisit this topic\. - [The Intricacies of Tax Accounting Method Changes and Form 3115](https://www.bnncpa.com/resources/the-intricacies-of-tax-accounting-method-changes-and-form-3115-2/) - [Unraveling PFIC Complexities: Tax strategies for U\.S\. shareholders of foreign funds and entities](https://www.bnncpa.com/resources/unraveling-pfic-complexities-tax-strategies-for-u-s-shareholders-of-foreign-funds-and-entities/) ## Optional - [Sitemap index](https://www.bnncpa.com/sitemap_index.xml)