James Moore & Co.

Bios

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  Suzanne Forbes, CPA

  Chief Executive Officer

  With more than 35 years of experience in the accounting industry, Suzanne specializes in accounting, tax and business consulting services. In addition to her client work, Suzanne is the managing partner for the firm, which provides her with a business owner’s understanding of day-to-day responsibilities that she leverages for her clients. She also leads the Real Estate Services Team, which focuses on developers, assets managers, lessors and real estate operations. Suzanne also advises in areas such business acquisitions, mergers or dispositions, profit enhancement, cash flow analysis, cash management, business forecasts and projections, financing and investor options, and accounting systems design and controls. Suzanne’s passion lies in nurturing economic development and using her creative side to help businesses grow. Her consulting work has included fostering employment opportunities, retaining professionals in the community and finding supportive resources for companies. In one instance, she helped a client find and obtain over $100,000 in economic incentives. Suzanne’s work with the community is also borne out of this passion. She serves on the Board of the DeLand Area Chamber of Commerce, is a former Chair of the Daytona Beach Chamber of Commerce and is currently on that organization’s economic development committee. She is also active with the Daytona Beach Community Foundation and previously served on the Daytona Beach Checkered Flag Committee. Throughout her career she has also authored articles on accounting and income tax issues and has conducted numerous courses on these topics. Her accomplishments have led to several recognitions over the years. Florida Trend has named her one of the top 500 influential business leaders in the state, and the Daytona Beach News Journal named her its Private Sector Woman of the Year in 2020.

  Services:

  Link: Suzanne Forbes, CPA

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  Corinne LaRoche, CPA

  Partner

  While Corinne serves as a trusted advisor and accountant for a variety of organizations, her heart lies in serving the needs of nonprofit organizations to address taxation issues and provide audit and assurance services as well as CFO and controllership services. Her client list includes an extensive number of entities that receive substantial federal and state assistance. She is a trusted authority on OMB Super Circular and the Florida Single Audit Act and a certified member of the AICPA’s Not-For-Profit section, making her a valuable resource to the firm and our nonprofit clients on all of their reporting, tax and business needs. As a result of this experience, she serves as an integral member of the firm’s Nonprofit Services Team. Corinne’s experience also includes serving on local nonprofit boards. Her volunteer experience has given her a solid understanding of how nonprofits work and the challenges they face, from obtaining funding and operating with limited budgets to ensuring compliance and transparency. She uses both perspectives, as a participant and an accounting professional, to better serve her clients.

  Link: Corinne LaRoche, CPA

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  Erin Spiwak, CPA

  Partner

  A certified public accountant in the state of Florida, Erin has over 20 years of experience in the accounting industry. She also oversees our wealth management practice, which addresses investment strategies, retirement planning and insurance needs. While she works with a wide variety of clients, Erin specializes in helping companies in the automobile dealership, healthcare, real estate, technology and professional services industries. Having been at James Moore since 2004, she has served many businesses since their inception—watching them grow from opening their doors to becoming well established in their fields. In addition to her client service, Erin regularly gives presentations internally and to organizations on tax-related topics and is a member of the Health Care Administrators Association.

  Link: Erin Spiwak, CPA

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  James Halleran, CPA

  Partner

  James has more than 25 years of experience in the accounting profession, with an emphasis on governmental and nonprofit consulting, accounting and auditing. During his tenure with James Moore, he has been extensively involved with entities that receive state and federal financial assistance subject to Government Auditing Standards, the Florida Single Audit Act and OMB Uniform Grant Guidance. As a recognized authority in audit and accounting, James has consulted in the area of internal controls and systems design. He is also a key member of our Government Services Team and has performed internal inspections and external peer reviews for the firm in accordance with peer review requirements of the SEC Practice Section of the AICPA Division for CPA firms, OMB Uniform Grant Guidance and Government Auditing Standards. James has audited and/or assisted in Annual Comprehensive Financial Report (ACFR) development, is one of only a few ACFR reviewers for the GFOA in the state of Florida, and serves on the FGFOA technical resource committee. James has been an active speaker in the local community and statewide, addressing topics specific to internal controls and accounting standards to industry-specific groups, such as FGFOA Chapters and state conferences. He is also in charge of the Daytona Beach office’s efforts with Strategic Nonprofit Alliance Partnership, Inc. (SNAP), an organization created by the firm to address questions and challenges in the nonprofit community. As such, he is a member of the firm’s Nonprofit Services team and leads the Daytona Beach office’s efforts in this vein. He also previously served on the State and Local Government Committee of the Florida Institute of Certified Public Accountants (FICPA) and was past chair and treasurer for the United Way of Volusia-Flagler Counties. He is a member of the Volusia League of Cities and the Northeast Florida League of Cities.

  Link: James Halleran, CPA

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  Jay Hutto, CPA/ABV/CFF, CVA

  Partner

  As a CPA in the state of Florida, Jay has more than 30 years of experience providing personalized accounting services including auditing and tax services, business consulting, business valuations and litigation support. While he has worked with clients representing the real estate, manufacturing, professional services, dealership and retail industries, he has significant experience addressing issues and providing solutions for healthcare-related entities. As such, Jay leads the firm’s Healthcare Segment Team. Jay works primarily with for-profit clients looking to maximize revenue and minimize expenses, and he is dedicated to providing them peace of mind that they’re getting the best possible tax savings. His guidance helped one client avoid a $500,000 tax liability with a cost segregation study, and he helped another client eliminate a $50,000 IRS tax penalty. He also takes a proactive approach to revenue enhancement, cost controls, applying best practices, and emphasizing the importance of having the right policies and procedures already in place (instead of as a reactive remedy) to best facilitate business growth. Jay also specializes in preparing business valuations and litigation support services and has earned several accreditations including the Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF) and Certified Valuation Analyst (CVA) designations. Litigation support services include related party transactions, fraud, child support, divorce and dispute resolution.

  Link: Jay Hutto, CPA/ABV/CFF, CVA

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  Jeremy Wright, CPA

  Partner

  Jeremy’s work at James Moore includes audit and assurance services, due diligence support for mergers and acquisitions, cash flow forecasting, outsourced accounting services and more. As a partner, he also provides guidance to our accounting and assurance staff as an instructor and mentor. Jeremy leads the Construction Service Team and is a member of the Healthcare Services Team at James Moore & Co. He is a member of several industry-specific associations including the Builders Association of North Central Florida (BANCF), the Construction Industry CPAs and Consultants (CICPAC), the Florida Surety Association, and StartupGNV (where he serves as Treasurer). He also regularly holds office hours at UF Innovate to help guide area startup businesses as they grow. In addition to the areas mentioned above, Jeremy also serves multiple federally qualified health centers, condo/homeowner associations and other commercial entities.

  Link: Jeremy Wright, CPA

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  John VanDuzer, CPA

  Partner

  John helps a variety of clients to achieve their long-term goals, minimize their tax burden and maximize the value of their business. As a key member of our Real Estate Services team, he has extensive knowledge and experience in the accounting and tax concerns of this industry. The Partner-in-Charge of our Ocala office, John also heads the firm’s Tax Department and leads a team of over 40 professionals in serving the firm’s business and individual tax clients. John’s expertise spans several areas: Real Estate Industry Real estate development Investments Property management Hotel development Homebuilders Business Consulting Succession planning Purchase and sale transactions Estate and gift tax planning Like-kind exchanges Partnerships Entity structuring Special allocations Tiered partnerships Profits interests An active speaker and writer within the community, John regularly addresses topics specific to real estate development gains and losses, tax opportunities, property manager solutions, capitalization policies, and advanced tax implications specific to real estate. He is a member of the Builders Association of North Central Florida and the local chapter of the Urban Land Institute.

  Link: John VanDuzer, CPA

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  Justyna Mueller, CPA

  Partner

  Justyna, a certified public accountant in the state of Florida, has over ten years of experience assisting clients with tax planning, tax compliance, entity selection, international tax consulting and reporting. Her primary areas of focus are the real estate industry, offshore reporting, taxation of foreign corporations and individuals who invest in the United States, and taxation of U.S. citizens working abroad. Justyna often helps companies that are entering the U.S. market from overseas. Her work with them includes educating them about the U.S. tax system, tax planning that considers both their home and U.S. taxation, and helping them create U.S. subsidiaries of their foreign companies. She also assists with FIRPTA compliance and applying for ITINs and withholding certificates to reduce or eliminate withholding on sales of real estate by nonresidents. She helps U.S. citizens and residents with reporting of their interest in foreign corporations and trusts, and with filing of reports on foreign financial assets and bank accounts. She has assisted with numerous offshore voluntary disclosure applications and streamline programs. Justyna currently serves on the board of the Estate and Planning Council of the Fun Coast and the Daytona State College Business School Advisory Board. She is also a chair of the Volusia Chapter of the Florida Institute of Certified Public Accountants and a member of the Hotel and Lodging Association of Volusia County.

  Link: Justyna Mueller, CPA

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  Katie Davis, CPA, LSS Certified

  Partner

  With nearly 20 years of experience, Katie is a partner at James Moore and dedicates a majority of her time serving higher education institutions, collegiate athletic departments, foundations and other university-related organizations. She leads the firm’s Higher Education and Collegiate Athletics industry teams, which serve more than 80 higher education organizations (including 30+ athletic departments) nationwide. She is an active member in CABMA and NACUBO. Katie’s work in higher education goes beyond traditional accounting services. As a thought leader and valued advisor in the industry, she drives discussions on the issues faced by colleges and universities nationwide. Her passion is in the collegiate athletics niche, and she is nationally recognized as an advocate for the financial voices in the business of college sports. She co-hosts the firm’s News & Brews Sports Biz podcast series and makes regular appearances on other industry broadcast programs and publications. Katie works closely with her clients and enjoys bringing solutions to them that improve their operations and redirect their limited resources to the things that matter most. Certified in Lean Six Sigma, she helps her clients create efficient, thorough and sustainable systems for long-term success.

  Link: Katie Davis, CPA, LSS Certified

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  Ken Kurdziel, CPA

  Partner

  Ken has nearly 30 years of experience providing accounting, auditing and consulting services. As the partner-in-charge of the firm’s Gainesville office, he also contributes to the firm’s strategic planning and implementation of tactical items and oversees the daily administration of the office. As a key member of the firm’s Higher Education Services Team and a noted thought leader in the industry, Ken does a great deal of work with university-related entities such as foundations, athletic associations and booster organizations. His efforts drive strategic business development activities and new trends in higher education and university-related nonprofit organizations. His experience with auditing their investments, his understanding of their fundraising processes and his knowledge of agreed-upon procedures and internal controls makes him a valuable resource for our clients in that industry. And as co-host of our firm’s News & Brews Sports Biz podcast, he advocates for the financial voices in collegiate athletics and discusses the latest developments in the business of college sports. Ken is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, the College Athletic Business Management Association, and the National Association of College and University Business Officers. He is a past president of the FICPA Chapter of North Central Florida. He also generously gives back to the community through his involvement with United Way of North Central Florida (where he previously served as Board Finance Chair).

  Link: Ken Kurdziel, CPA

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  Kevin Golden, CPA

  Partner

  Kevin has over 10 years of experience in the accounting industry. He is responsible for every aspect of client management including tax preparation, planning and correspondence. He enjoys building relationships with his clients as he helps them understand everything from basic economic terms to complicated tax issues. Kevin also supervises tax accounting staff members and reviews tax returns prepared by the firm. While his work covers a variety of industries, Kevin’s focus is manufacturing and construction clients and serves as a member of the firm’s Manufacturing and Construction Services teams. He also presents regularly to professional groups in the community on tax-related issues.

  Link: Kevin Golden, CPA

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  Margo Cook, CPA

  Partner

  A certified public accountant in the state of Florida and a Partner with James Moore, Margo has over 35 years of experience providing tax services to a large number of clients. She serves businesses, individuals, and estates by analyzing and planning for the impact of new tax developments specific to them, as well as resolving IRS issues and compliance filing requirements. Margo is considered an authority on tax matters and has taught classes concerning advanced tax issues for accountants within the firm. Margo particularly enjoys helping small businesses get started and succeed; her ability to maximize value for her clients is complimented by her skill in assisting with due diligence and strategic planning. Margo educates them on running their business from a bookkeeping and planning standpoint. She also performs a great deal of correspondence with the IRS on her clients’ behalf, helping them with concerns before they become larger issues. Outside of the firm, Margo is a frequent speaker for community organizations and professional associations, for whom she addresses tax-related topics. She also volunteers as a Reading Pal at Terwillegar Elementary School through the United Way.

  Link: Margo Cook, CPA

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  Mark Payne, CPA

  Partner

  A certified public accountant in the states of Florida and Georgia, Mark has nearly 30 years of experience in the accounting industry and takes great pride in providing clients with personalized, always-available service. As the Partner-In-Charge of James Moore’s Tallahassee office, Mark is responsible for the management of accounting, auditing and business consulting services to a variety of clients, including nonprofit organizations, real estate and construction businesses, professional associations, and governmental agencies. Mark leads the firm’s Nonprofit Services Team and has extensive knowledge of federal and state tax compliance and the new Super Circular. As a result of this expertise, he is intricately involved with audits of nonprofit organizations and government entities that receive state and federal financial assistance subject to Government Auditing Standards. Mark also has extensive experience providing accounting, auditing and consulting services to Federally Qualified Health Centers and has an in-depth knowledge of the 340b drug pricing program and reporting requirements. He also works with real estate and construction companies and serves as an integral member of the firm’s Construction Services Team and Real Estate Services Team. As a regular speaker for nonprofit organizations throughout the southeast, Mark covers topics directly associated with financial management, reviewing financial statements, and board development. He is also a member of several professional associations and serves on the boards for the United Partners for Human Services, Inc. (UPHS) and the Institute for Nonprofit Innovation and Excellence (INIE). He also helped create and currently oversees the Strategic Nonprofit Alliance Partnership (SNAP) training for the Tallahassee office. SNAP was created by the firm with the goal of offering free training to address the challenges and issues that nonprofit organizations face every day, such as fundraising, board development and fiscal management.

  Link: Mark Payne, CPA

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  Mary Walsh, CPA

  Partner

  With nearly 40 years of professional tax experience, Mary serves as a go-to resource for some of the most complicated tax issues that come to our firm. Her keen understanding of tax and financial concepts, along with her extensive experience, have enabled her to provide her clients with superior tax, estate tax and business succession planning ideas. She is considered a crucial resource for the firm in all general tax, estate and trust issues. Mary’s strength is in analyzing the impact of new tax developments specific to individuals, small business, estates and trusts. She also holds considerable experience in providing quality control to personal, fiduciary, and business income tax returns. As a partner with James Moore, Mary is also responsible for problem solving, researching tax laws and preparing tax memorandums on technical issues. Outside of the office, Mary is often asked to share her expertise with trade and professional associations in North Central Florida. She has also been the treasurer of the North Central Florida Estate Planning Council for over fifteen years.

  Link: Mary Walsh, CPA

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  Mike Sibley, CPA

  Partner

  Mike has nearly 25 years of experience as a certified public accountant and is the partner-in-charge of the firm’s Daytona Beach office. He has served organizations representing various industries, including manufacturing, construction and other commercial and professional enterprises, as well as governmental entities. Mike serves as an integral member of the firm’s Accounting and Auditing Team, with an emphasis on audit and tax services. He provides services requiring complex tax and consulting strategies such as R&D credits, Interest Charge Domestic International Sales Corporation (IC-DISC), inventory costing, developing overhead pools, and retirement planning. As a Certified Black Belt in Lean Six Sigma, Mike also leads the firm’s efforts to provide Lean Six Sigma services for clients representing the government, university, construction, manufacturing, and professional services industries. He also leads the implementation of Lean Six Sigma practices within the firm to increase efficiency with our auditing process. Additionally, Mike has served as an expert witness in fraud cases and provides consulting services to attorneys throughout the state. He is on the AICPA Peer Review Board and serves on the board of the Volusia Manufacturers Association.

  Link: Mike Sibley, CPA

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  Nadia Batey, CPA

  Partner

  A certified public accountant in Florida, Nadia has been providing extensive tax advisory and compliance services to a variety of businesses and individuals for almost 20 years. She works with clients in a broad range of industries, including real estate and nonprofit. Throughout her career, Nadia has developed advanced knowledge working with Multi-State C-corporations, S-corporations and partnerships in matters relating to multi-state taxation. As a result of this experience, she leads the firm’s State and Local Tax team where she has helped countless companies of all sizes navigate the requirements of state and local tax. As a tax partner, she is responsible for planning and completing complex tax projects while directly managing client service teams. Having been self-employed for several years prior to joining the firm, Nadia has a unique understanding of the struggles of small businesses. This enables her to provide better insight into the tax issues her clients face and how to overcome them. Nadia is also very active with her church and with the Boy Scouts.

  Link: Nadia Batey, CPA

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  Stacy Joyner, CPA

  Partner

  A certified public accountant in Florida, Stacy has been providing extensive tax advisory and compliance services to a variety of businesses and individuals for over 15 years. The leader of the firm’s Accounting & Controllership Services department, her expertise lies in small business and tax accounting, with an emphasis on the healthcare and technology industries. Her knowledge of research credits and other tax-saving opportunities for her clients make her a key member of the Technology and Healthcare Services Teams. Stacy’s client service approach includes not only her tax and accounting expertise, but also the value she creates through collaboration. A lifelong Gainesville resident, Stacy has deep roots in the business community – allowing her to help her clients make professional connections that can help them grow and thrive. Stacy is seen as a leader and mentor at James Moore; she enjoys serving as a career advisor and helping staff achieve their career goals. She is passionate about continuing to strengthen and foster the strong family-feel culture found at James Moore. Outside of the firm, she serves as the treasurer for the Rex and Brody Foundation and is an alumnus of Leadership Gainesville 40.

  Link: Stacy Joyner, CPA

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  Webb Shephard, CPA

  Partner

  As a CPA and consultant with over 10 years of experience, Webb has earned the trust of clients from a broad range of industries. His primary focus is serving the needs of construction-related companies and governmental entities. A key member of our firm’s Construction Services Team, Webb has helped many industry clients with assurance services, tax planning/compliance, bonding and surety support and more. He is a member of Construction Industry CPAs and Consultants (CICPAC) (including the CICPAC Emerging Leaders group) and the Construction Financial Management Association (CFMA). Prior to joining James Moore, Webb was the Director of Operations for a national telecommunications contract company. Being in upper-level management for nearly a decade gave Webb unique experience that not many other CPAs possess – leading to insight that helps him better identify organizational and financial issues that are ripe for improvement. He also has a background in computer engineering and is CompTIA A+ certified.

  Link: Webb Shephard, CPA

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  Zach Chalifour, CPA

  Partner

  Zach has over 15 years of CPA experience and leads our firm’s Assurance service line. Also the leader of the firm’s Government Services team, Zach works almost exclusively with governmental entities with budgets ranging from $1 million to over $1 billion. Zach works extensively with organizations that receive substantial federal and state assistance subject to the OMB Uniform Guidance and the Florida Single Audit Act of up to and over $100 million. He also serves as the contract Finance Director for the City of Lake Helen, Florida. Zach serves as an Annual Comprehensive Financial Report (ACFR) reviewer for the Government Finance Officers Association (GFOA). He has worked with numerous clients to assist in the early implementation of new GASB standards. Zach also leads the teams providing contracted Tourist Development Tax (TDT) audit assistance to various counties. Additionally, Zach maintains memberships with a variety of government-industry groups including the Florida Government Finance Officers Association (FGFOA), the Government Finance Officers Association (GFOA), the Volusia League of Cities, the Space Coast League of Cities, and the Florida Tourist Development Tax Association (FTDTA). Zach is a frequent speaker at conferences and other events across the state, and has previously spoken for the following associations on various governmental accounting and auditing topics: Florida Government Finance Officers’ Association (Annual Conference, School of Government Finance, Webinar Series) FGFOA Local Chapters (Volusia/Flagler, Big Bend, Treasure Coast, North Central Florida) Florida Tax Collectors Association Florida Tourist Development Tax Association Florida Institute of Certified Public Accountants Florida School Finance Officers Association

  Link: Zach Chalifour, CPA