The Partners, Professionals and Staff of
Rogers Wood Hill Starman & Gustason
RWHSG Executive Committee Plans for the Future
Sheldon has been a resident of Naples since 1970 and has been with the firm since 1973. He is one of two partners-in-charge of tax matters for the firm. He received a BA from the University of Michigan in 1965 and an MBA from the University of South Florida in 1973. Sheldon is a Florida CPA, has worked in various areas of tax and transaction planning, and enjoys helping our clients find solutions to estate, personal and business issues.
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Ronald W. Gustason, CPA
Ron is an honors graduate of America’s most highly-regarded school of accounting, the University of Illinois. As the firm’s senior partner, he has over thirty-five years of experience in Naples. Ron is a Florida CPA. Prior to joining the firm, Ron worked six years as a member of the professional audit staff of an international “Big Four” CPA firm, and his extensive experience working with a variety of small business and other professionals in our community enables him to consistently find practical solutions to the business and tax problems confronting our clients.
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Thomas E. Boerio, CPA
Tom joined our firm in 1992 and became a shareholder in 1998. Tom has been a licensed CPA since 1980 and earned his Bachelor of Arts degree in accounting from Sangamon State University, an affiliate of the prestigious University of Illinois. Tom has over twenty years of experience encompassing tax planning and preparation for individuals, non-resident aliens, corporations, partnerships, estates and trusts. His prior experience includes five years as an auditor for the Internal Revenue Service and seven years as tax manager with a regional CPA firm.
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Sharon A. Belcher, CPA
Sharon joined the firm in 1996 as a senior tax accountant and became a shareholder in 2002. She was named the managing partner of the Naples Office in 2014. She has been a resident of Naples for over 50 years. She graduated from the University of South Florida in 1983 and is a Florida CPA with over 30 years of experience in public accounting. Her experience in taxation gives her great insight in the preparation of individual, corporate, trust and estate taxes. She also handles various tax matters for our foreign clients. Sharon is a member of the AICPA and FICPA; she is also a member of the East Naples Kiwanis, Inc. and The Salvation Army.
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Scot A. Shepard, CPA
Scot joined the firm straight out of college in September 1989 and became a shareholder in 2002. He was named the firm’s managing partner in May 2014. Scot earned his Bachelor of Science in Accounting from Central Michigan University in 1989 and is one of three shareholders in our Marco Island office. Scot is a Florida CPA, and his client responsibilities include the accounting and auditing of corporate clients, with an emphasis on homeowners’ associations and planning and preparation of individual and corporate taxes.
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Sean M. Nolan, CPA
Sean joined the firm in August of 2003 and became a shareholder in 2009. He graduated from Florida State University with a Bachelor of Science in 1994 and a Master of Science in 1995. He is a Florida and North Carolina CPA, and prior to his employment here Sean performed cost accounting duties for two years for a dairy in High Point, NC as well as working in a Greensboro, NC CPA firm for five years. Sean’s responsibilities for the firm include performing audit and attestation engagements as well as individual and corporate tax planning and preparation. Sean is currently the Treasurer for Gulf Coast Runners, Naples Area Triathletes and Naples Pathways Coalition. He has served on all of these boards in this capacity for 6+ years now. He is still very involved with the Cancer Alliance of Naples after serving on the Board for 9 years.
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Kim (Qiong) Chen, CPA
Kim Chen is a member of our Tax Services Team and became a shareholder in 2012. Kim is a Florida CPA. Since joining RWHSG in 1999, Kim has worked extensively with individuals, small businesses, fiduciaries, tax exempt organizations and employee benefit plans. She has served as Tax Manager for five years before she became a partner with RWHSG. Kim graduated from Old Dominion University in Virginia with a Master of Science degree in Taxation. She earned her Bachelor of Economics degree in Insurance from Shanghai Economics and Finance University. Kim enjoys working with clients to plan tax transactions in order to obtain optimal benefit from the ever-changing tax codes, and is a member of AICPA and FICPA. She is also an active member of the Naples Asian Professional Association and the Southwest Florida Chinese Association, and is fluent in Chinese.
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Laura L. Gelman
Laura joined the firm in 1998 and became a shareholder in 2012. She has worked in both the private and the public sectors specializing in business consulting, financial statement preparation and taxation. She serves as the Audit Manager in our Marco Island Office, responsible for the planning and preparation of Common Interest Realty Association Audits and Not-for-Profit engagements. Currently she is serving on the City of Marco Island Audit Advisory Committee and is a member of the CIRA Committee for the Florida Institute of Certified Public Accountants. Laura is a small business consultant with Advanced Certifications in QuickBooks, Certification in QuickBooks Enterprise Solutions for the mid-market client, and teaches QuickBooks training classes. As a previous business owner, Laura understands the concerns of operating a business in today’s environment. She shares her experiences and knowledge in an effort to ensure her client’s success.
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Kimberly A. Armenti-Yahl, CPA
Kimberly is a Florida CPA who has more than seven years of diverse tax and audit experience in public accounting. Her areas of expertise include both tax and audit. She is proficient at the preparation of individual, corporate, partnership and nonprofit tax returns. She is also skilled at performing accounting and auditing services for condominium and homeowners associations along with nonprofit organizations. Kimberly is a member of the American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants. She earned her bachelors and masters degrees from Florida Gulf Coast University. Kimberly is dedicated to helping her clients achieve success.
Clara Acuna, CPA
Clara joined the firm as a staff accountant in November 2016. She joined the firm with over 5 years of experience in accounting and auditing. She graduated from Florida Gulf Coast University with a Bachelor of Science in Accounting in 2008 and a Master of Science in Accounting and Taxation in 2010. Clara obtained her CPA license from the state of Florida in 2011. Her main area of expertise is in accounting and auditing for churches and other not-for-profit organizations. She was originally from Colombia. She moved to Naples in 2002. Clara is bilingual; her native language is Spanish.
Gail A. Buckman
Gail made the decision to re-join our professional staff in October of 2006 after a stint as Vice President and Controller for a residential home builder in Naples, Florida. She has been in both the private and public industries of accounting for sixteen years. Gail graduated with a Bachelor of Science in Accounting from Walsh College in Troy, Michigan and relocated to Marco Island, Florida upon graduation. Recently, she has received her Certified Senior Advisor designation and is the Elder Support Consultant in our Naples office. In addition, Gail is currently pursuing her Florida CPA designation and completing her Masters of Taxation at Florida Gulf Coast University. Her concentrated areas of responsibilities are corporate, partnership, and individual taxation.
Teresa (Terri) A. Ballo
Terri has been a staff accountant in our Marco Island office since January 1999. She prepares individual, not-for-profit, trust, partnership and corporate tax returns. Terri began her accounting career as a Senior Accountant for the largest hospital in Rhode Island where she gained important knowledge of the healthcare industry. Terri saw that the needs of seniors were many and attained additional education and knowledge in order to help seniors age successfully. She became a Certified Senior Advisor in July, 2011, and assisted in developing Elder Planning and Support Services for the firm. In June, 2013, Terri was appointed as a member of the Florida Institute for CPAs, CPA Elder Planning and Support Services Committee. She is the President-Elect of the Kiwanis Club of Greater Collier Inc. She served two years as the Treasurer for her Kiwanis Club. For six years, she was a Marco Island City Council member serving twice as Chairman, and she is a Past-President of the Island Parks and Recreation Foundation, Inc. Terri earned her Bachelor of Science degree in Accounting from Bryant University in Smithfield, Rhode Island in 1983.
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Thomas J. Gano
Tom joined the firm in October 2012 as a member of our professional staff. He graduated from Northeastern University in 2007, where he obtained his Master of Science in Accounting and Master of Business Administration degrees. After completing his graduate studies at Northeastern, Tom spent two years at a “Big Four” Accounting firm in Boston before relocating to Florida where he joined a regional firm. Tom has worked on a variety of audit engagements focused within the real estate industry including real estate investors, real estate developers, golf and country clubs, condominium associations, and homeowner associations. Tom is also experienced working on not-for-profit and small business audit engagements. Tom is a licensed CPA in the state of Massachusetts and is currently pursuing his Florida CPA license.
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Lina M Rocha
Lina is a staff accountant at the Marco Island office. She graduated Summa Cum Laude with a Bachelor of Science degree in Accounting from Florida Gulf Coast University in May 2017. Lina is currently pursuing a Master’s Degree in Accounting and plans to sit for the CPA exam after graduation. She is a member of Beta Alpha Psi International Honor Organization for Financial Information Students Professionals as well as Beta Gamma Sigma International Honor Society for Business Students. Previously, she served with the U.S. Coast Guard. Lina is proficient in preparing corporate and individual tax returns and has recently joined the audit team at our Marco Office.
Beata T. Sulek
Beata is a staff accountant in the Naples office. She has over ten years experience in public accounting. Her main area of expertise is in accounting and auditing for condominium associations. She is also responsible for preparation of individual, corporate, partnership, and non-profit income tax returns as well as payroll tax returns. As an Intuit Certified QuickBooks ProAdvisor, Beata has extensive knowledge of the software and is able to help clients set up and maintain their accounting systems using QuickBooks. Beata is bilingual; her native language is Polish.
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Christian joined us as a staff accountant in February 2011. His primary focus is the preparation of corporate, partnership, and individual tax returns. He is also responsible for completing clients’ monthly compilations and payroll services. Christian attended St. John’s University Tobin School of Business in Queens, New York, where he earned a Bachelor of Science Degree in Economics. After graduating, he held several analytical positions for top financial firms and was an officer for a leading bank. Christian moved to Marco Island in 2005, and he enjoys working in the community where he lives. Christian uses his prior work experience to help him understand and work with his clients. He is very thorough and does whatever he can to help the firm and its clients achieve their goals.