Mr. Merriott received his B.S. in accounting from Louisiana Tech University in 1970 and began the firm of J. Frost Merriott Inc CPA in Basalt, Colorado in March of 1998. He specializes in the areas of taxation, attestation and accounting services for closely held companies in the industries of insurance, financial services, oil and gas, real estate, construction and manufacturing.

Mr. Merriott is a member of the AICPA Institute, the Tax Section of the AICPA, and the Colorado Society of CPAS. Mr Merriott is presently licensed in Colorado (18114) and Louisiana (16-15132).

Frosty, his wife of 41 years Carly, their daughter Shiloh along with Goldens Daisy, Bentley and Miley lived 25 years at River Valley Ranch in Carbondale and remain members of the Orchard Church. Shiloh is working as an RN at Vantage Point Behavioral Health in Fayetteville. She was a recipient of the Daisy Award at St Anthony's Hospital in Denver, and was there during Covid. Frosty's daughter Heather Chambliss PHD, FACSM is a medical writer at St Jude's Children's Research Hospital in Memphis. Frosty was elected to 3 terms as a Trustee for the Town of Carbondale after he had served on Planning and Zoning Commission, the Economic Roadmap Group, the Town Tree Board, the Town Environmental Board, the River Valley Ranch Executive Board, and the Carbondale Chamber Executive Board. Frosty was named as an Everyday Hero by the Colorado Society of CPA’s for the difference he makes in others lives, and received a life saving award from the Carbondale Police Department. He has recently moved his office to Bella Vista, Arkansas, and is on the road to retirement and finalizing his memoirs while cataloging his many outstanding photographs.