ARTHUR R. COLE, CPA Art is the Managing Director of Cole, Newton & Duran.  His academic credentials include a Bachelor of Arts in Business from Michigan State University, a Master of Business Administration (MBA) from the University of Detroit, a Master of Professional Accountancy from Walsh College of Accountancy, and CPA certification from the State of Michigan. Art also manages Executive Financial Services.  EFS is an investment advisor firm.  He is a Personal Financial Specialist which is the highest credential available for this field awarded by the American Institute of Certified Public Accountants (AICPA). Art is qualified to perform peer reviews under the AICPA practice monitoring program. Prior to his accounting career Art concentrated his professional management skills in private banking and commercial lending. This experience, coupled with his educational background, made the move to an accounting position with a local firm a progressive career opportunity.  Art is a member of the Michigan Association of Certified Public Accountants, the American Institute of Certified Public Accountants, a member of the Board of Directors of the Rotary Club of Livonia and the MACPA's Small Practitioners West-Metro Group. Art resides in Livonia with his wife and two children.  He is active in the Rotary Club of Livonia.  He is also an active member on his church board.  EDWIN A. SCHULZ, CPA Prior to the joining of our two firms, Ed was a partner of Sutherland & Yoe, P.C., with over 40 years of experience in auditing, accounting, tax and estate planning services and professional peer review.  Ed has a Bachelor of Science degree from Eastern Michigan University and an Associate degree from Schoolcraft College.  He is a member of the Michigan Association of Certified Public Accountants, American Institute of Certified Public Accountants and the Washtenaw Estate Planning Council.  Ed serves professionally on a variety of task forces for our Michigan Association of CPA's and currently chairs our local Livonia/Plymouth monthly meeting group of CPA's. Active in many service and community organizations, Ed serves and volunteers for Rotary International, as past RI District 6400 Governor, member and past President of Rotary Club of Plymouth and has served on the Schoolcraft College Foundation as board Governor and past president. Ed currently serves as chairperson on the Plymouth Salvation Army advisory board and as treasurer on the Plymouth Community Literacy Council board and as CFO of Rotary International Zones 28 & 29.  Ed resides in Plymouth with his wife and family. MICHELLE M. BRACEY, CPA Michelle has a BBA in Accounting from Lawrence Tech University.  She has over ten years of experience in the public accounting arena.  Michelle is qualified to perform peer reviews under the AICPA practice monitoring program.  She has knowledge of and can perform a variety of services in the accounting fields from compilation, reviews and audits to personal and business tax preparation.  Michelle is on the Board of Directors of International Automotive Oversight Bureau (IAOB).  Michelle is a member of the MACPA and the AICPA. KAREN CAMERON Karen graduated from the University of Michigan with a BSA in Accounting.  She has been preparing personal income tax returns for over 20 years.  Her previous work experience includes staff accountant at Ford Motor Company and financial analyst at ANR Pipeline Company. JULIA E. FILIPOWICZ, CPA Julia has a BBA in Accounting from Western Michigan University.  She joined our firm with over twenty years of experience as a Tax Manager with a big 4 CPA firm.  She specializes in complex individual income tax issues and tax planning with an emphasis on tax preparation for high net-worth individuals and individuals on international assignment.  Julia is a member of the MACPA and the AICPA.  SUSAN R. GARDYNIK, CPA Susan has a BA from Walsh College of Accountancy.  She has over fifteen years of experience in public accounting. Her professional experience includes her work in not-for-profits, the construction industry, real estate development, manufacturing and IRS consultations. Susan also has private practice experience as a controller for a local electrical company.  Susan is a member of the MACPA and the AICPA.  She also serves on the board, finance committee and chairs the audit committee of a metropolitan Detroit not-for-profit organization. AMY GIBSON Amy graduated from Michigan State University with a Bachelor of Arts in Accounting.  She is a registered CPA with the State of Michigan and a member of the MACPA.  She joins our firm with over fifteen years of experience in both public and private accounting.  Her emphasis for the past eight years has been on preparing federal and state tax returns for individuals.  She volunteers as treasurer for her sons' Cub Scout pack. PHYLLIS J. HECKEMEYER, CPA Phyllis has a BS in Accounting from Michigan State University and an MBA from the University of Michigan.  She has over 25 years of experience in public accounting.  Phyllis is a member of the MACPA and the Northville Lions Club. JAMES G. HUSBAND, CPA, MST Jim has a BBA from the University of Michigan and a Masters of Science in Taxation from Walsh College of Accountancy.  He served his apprenticeship with a big 8 CPA firm and under a well known CPA-tax authority advanced to partner and now has over twenty years experience at the partner level.  He served as an adjunct instructor at Walsh College of Accountancy and has authored tax articles.  He is a member of the MACPA, the AICPA, the Detroit and Farmington Chambers of Commerce and various Who's who. JEANNE LICHT Jeanne has worked in the accounting industry for over twenty years.  She has an Associate in Office Administration from Ferris State College.  Duties include processing, managing trust bank accounts (check writing, balancing check books), general office duties, payrolls, billing and managing office receivables and payables. A. RUSSELL LUNN Russ is one of the founders of the firm. He graduated from the University of Alabama and passed the CPA exam in 1957.  Russ has been in public accounting in Michigan since 1955 and opened his own firm in 1967. He serves clients in the fields of taxation, auditing and technological implementation for small businesses. Russ has served as a director of the Livonia Rotary Club and has served the Livonia community as a Director of the Chamber of Commerce.  He is a lifetime member of the AICPA and the MACPA. Over the years, Russ has also donated much of his time to the Boy Scouts as a leader. DIANNE S. MCCULLOCH, EA Dianne has a B.A. in Business Administration from Michigan State University and over 20 years experience in income tax preparation.  She is enrolled to practice before the Internal Revenue Service.  Specialties include individual, trust and estate tax returns, clergy tax issues and business personal property tax returns. KAREN L. MEADOWS Karen has worked in the accounting field for over 35 years.  She has experience in preparing payroll, payroll taxes and monthly, quarterly and year-end accounting and financial statements.  She has prepared tax returns for individuals, corporations, partnerships and trust.  She has also worked on non-profits, doing everything from day-to-day bookkeeping to preparing their financial statements and annual tax returns. KAREN R. MONTAMBEAU, CPA Karen has a BBA in Accounting from Western Michigan University.  She joins us with over 15 years of work experience in both public and private accounting.  Her specialties include compilation and review services, as well as business and personal income tax preparation.  Karen is a member of the AICPA. CHRISTINE RINGO, CPA, CFF, FCPA Christine merged her CPA practice with ours in the fall of 2011.  Christine specializes in audits of financial statements.  Her audit practice includes audits of for-profit and not-for-profit companies with specialties in audits under government auditing standards, Single Audit guidelines, U.S. Department of Housing and Urban Development (HUD) guidelines and the U.S. Department of Labor (DOL).  Her practice experience includes HUD housing audits, hospitals and nursing homes, municipalities, condominium associations, pension plans, manufacturing and many not-for-profit organizations.  Christine is certified by the AICPA in Financial Forensics (CFF) and is also a Forensic Certified Public Accountant (FCPA).  She is experienced in business valuations and is qualified in litigation support and fraud investigations.  She performs peer reviews for over 40 CPA firms in the State of Michigan and is an active member of the AICPA peer review committee for the State of Michigan.  She is also licensed in the State of California.  She is the original tax program author for five state tax programs currently sold by Turbo Tax/ProSeries. DENISE RUSS Denise graduated from Michigan Statue University with a Bachelor of Arts degree in Financial Administration.  She has more than twenty years experience in private and public accounting.  She specializes in corporate accounting, including payroll, sales/use tax, financial statement and tax return preparation. JAMES VAN HORN III, CPA James earned a Bachelor's degree from the University of Michigan.  He has over fifteen years of experience in public accounting.  He has performed compilation and review services for entities covering a variety of industries, including retail and wholesale sales, professional practices and non-profit organizations.  His work experience also includes personal and business tax preparation.  James is a member of the AICPA and the MACPA. ______________________________________________________________________________________________________   ADDITIONAL STAFF MEMBERS Our firm has additional employees with a wide range of accounting, tax and administrative experience, who are available to handle not only their own accounts, but to provide support to other accountants as needed. RICHARD PERCY NEWTON, CPA, CFP April 7, 1938 – April 17, 2008  In July of 1989 Dick Newton, Ken Duran, and Russ Lunn started the firm of Lunn, Newton and Duran, Inc.  In 1995 Dick became a Certified Financial Planner and started Executive Financial Services, Inc. with these same two partners.  In 2001 Lunn, Newton & Duran became Cole, Newton & Duran, and Dick became sole owner of Executive Financial Services. Dick's clients were also his friends; he cared deeply about their welfare and he was meticulous in his efforts for them.  Some of us worked with Dick for many years, and some of us just a short time, but all of us appreciated his positive attitude and his kindness to everyone.  He taught us about facing adversity with courage and style and the importance of savoring life in all it's different aspects.  We are grateful for many wonderful memories.  Dick Newton is deeply missed.  KENNETH G. DURAN, CPA, Retired as of June 30, 2011 Shortly after graduating in 1962 with a BS in Accounting from Wayne State University and receiving a CPA certification from the State of Michigan, Ken Duran opened his own CPA practice.  His expertise in public accounting is attributed to his work with the construction industry, non-profit organizations, real estate development, professional practices and wholesale sales.  Also, as the Vice-President of Finance for a regional air freight carrier, Ken experienced the private accounting arena.  His position with Cole, Newton & Duran granted Ken the opportunity to work person to person with his clients. Ken is member of the MACPA and the AICPA, the Rotary Club of Livonia and the MACPA's Small Practitioners West-Metro Group.