Steve Rivers, CPA

Managing Partner

Steve is the co-founder and Managing Partner of Rivers & Moorehead, bringing over 25 years of experience across public accounting, corporate finance, and consulting. Since founding R&M in 2004, he has grown the firm into a nationally respected technical accounting consultancy based in Phoenix. Steve is known for his leadership, direct communication style, and focus on execution and results.

Professional Experience

• Interim Vice President of Corporate Accounting, Avnet, Inc.
• Controller, ON Semiconductor
• Audit Associate, KPMG and Arthur Andersen
• Certified Public Accountant, Arizona

Education

• B. S. Accounting, Indiana University Bloomington

Brian Jones

Partner

Brian leads the Business Valuation Services practice. Brian has over 25 years of experience performing complex valuation engagements for various public and private entities including many Fortune 500 companies. Brian specializes in valuing complex securities, intangible assets, and equity securities for purposes including tax planning, financial reporting, dispute resolution, and internal planning.

Professional Experience

• Partner and Financial Reporting Practice Leader at Kotzin Valuation Partners
• Vice President, Corporate Value Consulting at Duff & Phelps
• Valuation at PwC

Education

• M.S. Capital Markets & Financial Engineering, Illinois Institute of Technology
• B.S. Economics, Oregon State University

Tammy Rivers, CPA

Partner

Tammy leads R&M's SOX consulting services within the SEC Compliance practice. She brings decades of experience in internal audit, public accounting, and industry roles. Tammy guides clients through Sarbanes-Oxley compliance, internal control design, and fraud risk management with a diligent and practical approach.

Professional Experience

• Internal Audit World Manager, On Semiconductor
• Finance Special Projects Manager, On Semiconductor
• Assurance Staff, PwC and KPMG
• Certified Public Accountant, Arizona
• Certified Fraud Examiner

Education

• B.S. Accounting, Loyola University

Shawn Moore

Partner

Shawn brings extensive in-house experience to R&M's Controllership Services, Financial Reporting, and Staff Augmentation practices. He advises clients on full-cycle accounting operations, software implementations, and audit readiness, and is valued for his practical perspective and hands-on leadership.

Professional Experience

• CFO, Pinnacle Transportation
• Accounting Manager, Knight Transportation
• Controller, Roadwest Transportation
• Regional Accountant, Fleetwood RV, Inc.
• Consultant, Bio2 Medical and Drake Cement

Education

• MBA, University of Phoenix
• B.S. Business/Economics with a specialization in Accounting, Eastern Oregon University

Kevin Marcelo, CPA

Partner

Kevin has over 20 years of experience in public accounting and consulting, specializing in SEC compliance, controllership services, and technical accounting. He is a subject matter expert in U.S. GAAP and SEC reporting, serving both public and private clients.

Professional Experience

• Consultant to ON Semiconductor, Amkor Technology, The Joint and various other clients
• Senior Manager, Deloitte

Education

• B.S. Economics and Accounting, University of California, Los Angeles

Alex Manuel, CPA

Partner

Alex has more than 12 years of experience in financial consulting and public accounting. He works across technical accounting, IPO readiness, and financial reporting, serving a wide range of clients with deep expertise in U.S. GAAP and SEC standards.

Professional Experience

• Manager, Ernst & Young
• Consulting Controller, TPI Composites
• Board Member & Treasurer, Arizona-based nonprofit
• Certified Public Accountant, Arizona

Education

• B.S. Accounting, University of Arizona

Eric Wolf

Partner

Eric Wolf specializes in the valuation of complex securities including derivative financial instruments, contingent assets, and contingent liabilities. Clients include public companies, private equity firms, hedge funds, and various closely-held entities.

Professional Experience

• Manager at Kotzin Valuation Partners (now JS Held)

Education

• B.S. Arizona State University

Austin P. Kupper, CPA

Director - Technical Accounting

Austin brings over 18 years of technical accounting and consulting experience, with deep expertise in U.S. GAAP, SEC reporting, and audit readiness. He is known for his analytical approach to complex accounting issues.

Professional Experience

• Supervisor, RSM US LLP
• Senior Associate, PwC LLP
• Senior Associate, Mayer Hoffman McCann P.C.
• Certified Public Accountant, Arizona

Education

• B.S. Accountancy, Arizona State University

Amy Odgers, CPA

Senior Manager

Amy has over 10 years of experience including Big Four audit and consulting roles. She supports clients with IPO readiness, audit preparation, and SEC compliance, with strong technical skills in financial reporting and internal controls.

Professional Experience

• Audit Manager, Ernst & Young
• Certified Public Accountant, Arizona

Education

• M.S. Accountancy, University of Arizona
• B.S. Accountancy, University of Arizona

Cory Strengholt, CPA

Senior Manager

Cory has more than 10 years of experience in public accounting and advisory. He brings Big Four training and industry consulting experience across a wide variety of clients, including both public and private entities. Cory is skilled in U.S. GAAP, IFRS, SEC reporting, audit preparation and related technical accounting research and analysis in these areas.

Professional Experience

• Manager, Ernst & Young
• Consultant to onsemi, TPI Composites, Trulieve, and other clients
• Certified Public Accountant, Arizona

Education

• M.S. in Accountancy, Arizona State University
• B.S. Accounting, Calvin College

Amro Hussien, CPA

Manager

Amro brings over seven years of public accounting experience with a focus on ASC 805 and ASC 842 compliance. He supports clients with complex financial reporting needs across both public and private companies.

Professional Experience

• Senior, Henry & Horne (now Baker Tilly)
• Senior, Wallace, Plese & Dreher
• Consulting Controller TurbineAero, Inc.
• Certified Public Accountant, Arizona

Education

• MBA - Accounting, University of Texas - El Paso 
• BBA - Accounting, University of Texas - El Paso 

Adriana Smith, CPA

Manager

Adriana supports the firm’s Outsourced Accounting and Financial Reporting practices. With experience in Big Four audit and private sector reporting, she brings a versatile background to client engagements.

Professional Experience

• Senior Financial Reporting Analyst, CIM Group
• Public Accounting at Ernst & Young
• Board Member & Treasurer, Arizona-based nonprofit
• Certified Public Accountant, Arizona

Education

• MBA, Northern Arizona University
• B.S. Accounting, Northern Arizona University

Kara Stratz, CPA

Manager

Kara is a manager in R&M’s Controllership & Technical Accounting practice with nearly a decade in the industry spanning public accounting and corporate roles. She supports public and private companies with close and reporting, audit readiness, transaction accounting, and short-term controllership assignments.

Professional Experience

• Audit Senior, Deloitte & RSM
• Accounting Manager, Insight
• Certified Public Accountant, Arizona

Education

• M.S. in Accounting, Arizona State University
• B.S. in Accounting, Northern Arizona University

Nicole McKinney, CPA

Manager

Nicole has over eight years of Big Four experience, serving a wide range of public and private clients. She is highly experienced in U.S. GAAP, SEC filings, and technical accounting advisory.

Professional Experience

• Manager, Deloitte
• Certified Public Accountant, Arizona and Minnesota

Education

• B.S. Public Accounting, Gustavus Adolphus College

Spencer Lauber, CPA

Manager

Spencer has over ten years of accounting experience in both audit and private industry. As an auditor at BDO, Spencer assisted and led audits of multiple industries, including private equity, financial services, outsourced staffing, and wholesaling. Spencer moved into the management and controllership side of the industry at Hines and Catellus, two commercial real estate developers and managers. At Hines, Spencer worked with Amazon to help manage the costs of their corporate facilities un the US, Canada, and Brazil; after two years he transitioned to the local development and property management side where he managed full-cycle accounting operations for multiple properties. At Catellus, he managed full cycle job-cost accounting for large land-use development projects.

Professional Experience

• Experienced Senior Auditor - BDO
• Accounting Manager at Hines
• Development Accounting Manager at Catellus Development Company

Education

• Bachelor’s of Business Administration, dual concentration in Accounting and Management Information Systems, Gonzaga University

Michelle Sarkisian, CPA

Manager

Michelle has over five years of Big Four experience supporting financial services and tech clients. She focuses on audit readiness, internal controls, and technical accounting.

Professional Experience

• Manager, Deloitte
• Certified Public Accountant, Arizona

Education

• M.S. Accountancy, Arizona State University
• B.S. Accounting, University of Arizona

Gabe Lombard

Senior Consultant

Gabe supports the firm’s audit prep and outsourced accounting services. He brings a strong audit foundation from public accounting and has served clients across various industries, including private equity and hedge funds.

Professional Experience

• Audit Senior, Ernst & Young
• Audit Associate, BDO USA

Education

• Master of Science, Accounting, University of Arizona
• Bachelor of Science, Accounting, University of Arizona

Gina Piergallini, CPA

Consultant

With over 11 years of experience in public accounting, Gina served both public and private company clients, in a wide variety of industries. She works within the firm’s SEC Compliance, Pre-Audit Preparation and Outsourced Accounting Services practice areas, and is proficient in U.S. GAAP, SEC filings, financial reporting, internal controls, audit preparation, and technical accounting research.

Professional Experience

• Director at BDO
• Certified Public Accountant in Arizona

Education

• Master of Accounting, Arizona State University
• Bachelor of Science, Accounting, The University of Arizona

Matthew Samsky, CPA

Consultant

Matthew has over eight years of public accounting experience. Matthew works within the firm's Accounting Advisory and Financial Reporting practice areas. Matthew specializes in financial reporting for public and private companies as well as complex accounting transaction research. Matthew is a certified public accountant in Arizona.

Professional Experience

• Audit Senior at BDO USA, LLP in Phoenix
• Financial Reporting Supervisor at Harvest Health & Recreation, Inc.
• Certified Public Accountant in Arizona

Education

• Master of Accounting, Arizona State University
• Bachelor of Science, Accounting, Arizona State University