Board Members

Sterling & Tucker, Inc.
820 Mililani Street, 4th Floor Honolulu, HI 96813
Contact: Michelle Tucker, CPA, CFE, JD
(808) 531-5391

"With the isolation of working in an island market environment, it is easy to assume that there is nowhere to turn for industry experience, advice, or counsel. FASNA provides a bridge to the mainland, enabling us to compete with larger firms on an even playing field due to the support of other FASNA members"

Sterling & Tucker, Inc. is equipped to serve as a legal and financial guide to get the most efficient use of company resources. With a unique combination of these two disciplines, they can provide advice and counsel for complex financial and litigation circumstances. Because the principals are both CPAs and attorneys, they can save the time and cost of having to consult separate advisors and resources.

In addition to serving as a general practice CPA firm since 1991, Sterling & Tucker, Inc. has helped individuals, professionals, and businesses in the specialty areas of:

  • Forensic Accounting
  • Personal Financial Matters
  • Business Planning

Nearmyer & Associates, P.C.
6200 Aurora Ave, Suite 402 W Urbandale, IA 50322-2800
Contact: Roger Nearmyer, CPA
(515) 276-7000

"Nearmyer & Associates, is an entrepreneurial and proactive firm. FASNA is a forward-thinking organization with goals which are in harmony with ours. Our practice, and in particular our forensic accounting business, has grown substantially, since we joined FASNA."

Nearmyer & Associates, P.C. is located in Des Moines, Iowa and represents clients throughout the Midwest. Founded in 1979, it provides a broad range of services to its clientele including audit, accounting, tax and management advisory services, litigation support, and forensic analysis.

In working with clients of various sizes and industries, Nearmyer & Associates, P.C. has acquired a practical and solid knowledge of financial and business operations which apply directly to real-life scenarios, particularly in reviewing insurance claims. Their experience as financial and business advisors, along with a record of integrity and professionalism, provide the qualifications to serve as expert witnesses and trusted advisors in performing investigative services.

Mellen, Smith & Pivoz, CPAs, P.C.
30600 Telegraph Road, Suite 1131 Bingham Farms, MI 48025
Contact: Mike Pivoz, CPA, JD
(248) 642-2803

"Membership in FASNA is a continual source of information for our firm. The FASNA staff are always seeking new areas of direction for business development, working on our behalf to create other areas of potential business"

The firm of Mellen, Smith & Pivoz, P.C. is comprised of entrepreneurs and that’s who they serve, people who consistently aim toward an independent future of profitability and growth in business. They are specialists within the accounting profession who provide the experience and technical expertise needed in an ever-changing economy. Mellen, Smith & Pivoz provides counsel in several areas that directly relate to business and personal situations. These areas, while not all inclusive, are:

  • Accounting & Auditing Services
  • Forensic / Investigative Accounting
  • Tax Services
  • Management Consulting Services
  • Litigation Support

Baldwin CPAs, PLLC
713 West Main Street
P.O. Box 1390
Richmond, KY 40476-1390
Contact: Billy Upchurch, CPA/ABV, CVA
Phone (859) 626-4970
Fax (859)626-8522

“Baldwin CPAs is excited about our membership with FASNA and look forward to working with other member firms as we expand our practice into the field of forensic accounting services. We know that membership in FASNA will greatly enhance the services that we are currently offering to our clients."

Baldwin CPAs, PLLC is full-service accounting firm experienced and qualified to provide services to a wide variety of businesses and industries. Billy Upchurch, CPA/ABV, CVA, is one of four partners in the firm and has completed the stringent training requirements to be a FASNA member and possesses the knowledge and skills required to service the insurance industry. 
Baldwin & Associates, PLLC is a member of the Private Companies Practices Section of the American Institute of Certified Public Accountants and the AICPA's Governmental Audit Quality Center and Employee Benefit Plan Audit Quality Center in addition to FASNA. 

The firm’s service areas include:

  • Forensic & Litigation Services
  • Business Valuation
  • Audits, Reviews & Complilations
  • Bookkeeping, Payroll & Online Services
  • Tax Planning & Preparation
  • Employee Benefit Plan Audits
  • Peer Review
  • Construction Group, Govermmental & Not-for-Profit