We are registered with the Public Company Accounting Oversight Board (PCAOB) and licensed by the Florida Department of Business and Professional Regulation - Division of Certified Public Accountants.

We are members of the American Institute of CPAs and the Florida Institute of CPAs. We are also members of the Employee Benefit Plan Audit Quality Center, the Governmental Audit Quality Center, the Forensic & Valuation Service Center and the Private Companies Practice Section of the American Institute of CPAs.

Daniel J. Hevia, CPA

Dan earned his Bachelor of Arts degree in Business Administration from the University of South Florida. He is a licensed CPA in Florida, and is a member of the American Institute of CPAs and the Florida Institute of CPAs.

Dan has dedicated his entire career to public accounting with national and local firms. He is a founding member of Hevia, Beagles & Company and is widely recognized for his expertise in auditing & accounting and quality control standands.

Dan is our Director of Assurance Services. He is Chairman of the American Institute of CPAs Peer Review Board and past chairman of the Florida Institute of CPAs (FICPA) Peer Review Committee. He also serves on the FICPA Board of Governors and Audit Committee. Dan has served as an expert witness and investigating officer to the Florida Board of Accountancy for over twenty years.

Russell (Russ) Jacques, M.S., CPA

Russell (Russ) Jacques graduated from the University of Massachusetts, Boston in 1981 and received a BS in Financial Management (summa cum laude). In 1982 he graduated from Northeastern University in Boston and received an MS in Accountancy.

Russ began practicing public accounting in Massachusetts in 1982 and moved to Florida in 1984 where he has been licensed as a CPA since 1985. Russ has served as auditor, tax advisor and consultant to clients in a variety of industries including construction, governmental, insurance, manufacturing, not-for-profit, professional employer organizations (PEO's), professional practices and service.

Russ is a manager with the firm and a member of American Institute of CPA's and the Florida Institute of CPA's.

In addition to practicing public accounting, Russ has been an adjunct college professor since 1986. He teaches or has taught accounting, tax, and finance classes to undergraduate and graduate students in both online and face-to-face settings for many schools including Florida Institute of Technology, Saint Leo University, University of South Florida, and Hillsborough Community College. In connection with his teaching activity, Russ has authored or co-authored several online courses including Accounting Principles, Managerial Accounting, Intermediate Accounting, Accounting Information Systems, Auditing 1, Advanced Auditing, Advanced Accounting, Individual Income Tax and Corporate Income Tax. As part of his course writing activities Russ has also delivered over 100 hours of video lectures, much of which is in daily use throughout the world.

R. Brian Morrison, CPA

R. Brian Morrison is a graduate of Oral Roberts University in Tulsa, Oklahoma. He earned his Bachelors of Science degree in 1981.

Brian is a licensed CPA in Florida, a manager with the firm, and a member of the American Insitute of CPA's as well as the Florida Institute of CPA's.

Brian has been practicing public accounting in the State of Florida since 1981. Brian has served the public as a tax advisor, auditor and consultant to a large variety of businesses ranging from medical practices to construction firms.

Elliott Gassner, CPA

Elliott earned his Bachelor of Science in Business Administration from the University of Florida. He is a licensed CPA in Florida and is a 43 year member of the American Institute of CPAs, the Florida Institute of CPAs and a charter member of the Suncoast Estate Planning Council.

Elliott's entire career in public accounting has been devoted to providing tax and accounting services to small businessess and individuals, including Financial Planning, Estate Trust & Gift Planning and other Financial Services.