James McAuliffe

Jim is a Principal in the Troy office. He joined Yeo & Yeo on July 1, 2024, with the merger of Berger, Ghersi & LaDuke PLC, serving as a Principal. Jim has over 40 years of deep financial expertise working in both public accounting and private company. He serves a variety of industries, including specialization in real estate, construction, manufacturing, medical, nonprofit, and technology.

Specializations

  • Accounting, tax and financial preparation for businesses and individuals
  • Business advisory, planning and forecasting
  • Estate and trust taxes
  • Risk management

Professional Certifications and Education

  • Certified Public Accountant (CPA)
  • Oakland University, Bachelor’s in Accounting
  • Walsh College, Master of Science in Accounting

Professional Membership

  • American Institute of CPAs
  • Employee Benefit Plan Audit Quality Center
  • Michigan Association of CPAs

Carrie Lapka is a Senior Manager in the Saginaw office. She leads the firm’s Healthcare Services Group and has over 20 years of experience in business consulting and management, financial decision-making, and tax planning with an emphasis on the healthcare industry. 

Specializations

  • Comprehensive tax strategy development, preparation, and compliance for individuals and healthcare organizations.
  • Development, review, and interpretation of financial statements to support compliance, strategic planning, and operational efficiency.
  • Directing the financial, operational, and administrative functions of medical practices.
  • Healthcare business consulting, including strategic advisory services for organizational management, financial decision-making, operational optimization, and long-term tax planning within the healthcare industry.
  • Interim Chief Financial Officer (CFO), providing leadership in financial oversight, cash-flow management, budgeting, organizational performance assessment, and executive-level decision support.
  • Practice Management services

Professional Certifications and Education

  • Certified Public Accountant (CPA)
  • Certified Physician Practice Manager (CPPM)
  • Certified QuickBooks ProAdvisor
  • Saginaw Valley State University, Bachelor of Professional Accountancy

Professional Membership

  • American Academy of Professional Coders
  • American Institute of Certified Public Accountants
  • Medical Group Management Association
  • Michigan Association of Certified Public Accountants

Publications/Seminars

  • Webinar: Building Financial Forecasts: The Smart Practice Playbook Series
  • Webinar: Understanding Financial Statements: The Smart Practice Playbook Series

Community Involvement

  • Caseville Public Schools, past treasurer
  • Humane Society of Bay County, past treasurer

Zaher Basha is a Principal in the Troy office. He is a member of the firm’s Valuation, Forensics and Litigation Support Group and the Healthcare Services Group. Zaher joined Yeo & Yeo in 2014 and has ten years of public accounting experience.

Specializations

  • Business advisory services
  • Business valuation
  • Mergers and acquisitions
  • Special emphasis on the healthcare industry
  • Tax planning and preparation

Professional Certifications and Education

  • Certified Public Accountant (CPA)
  • Certified Merger & Acquisition Advisor (CM&AA)
  • Indiana University, Bachelor of Business Administration
  • Walsh College, Master of Business Administration

Professional Membership

  • Alliance of Merger & Acquisition Advisors (AM&AA)
  • American Institute of Certified Public Accountants
  • Auburn Hills Chamber of Commerce
  • Michigan Association of Certified Public Accountants
  • Michigan Association of Certified Public Accountants’ Healthcare Task Force
  • Troy Chamber of Commerce

Publications/Seminars

  • Podcast: A Breakdown of the Paycheck Protection Program
  • Podcast: Tax Effects of Cryptocurrency

Community Involvement

  • Making Strides Against Cancer walks
  • Syrian American Rescue Network, treasurer
  • The Syria Institute, volunteer

Awards

  • Auburn Hills Chamber of Commerce – Tomorrow’s 20 Award, May 2025
  • Spirit of Yeo Award (2019) – recognizing one individual each year who exemplifies the attributes of the firm’s mission and core values

Rachel Van Slembrouck is a Principal in the Saginaw office. She co-leads the firm’s Client Accounting Software Team and is a member of the Healthcare Services Group. Rachel joined Yeo & Yeo in 2013.

Specializations

  • Account and bank account reconciliation
  • Accounting software consulting services with an emphasis on QuickBooks
  • Budgeting
  • Business advisory services
  • Business income taxes
  • Financial dashboards and custom reporting
  • Financial statement preparation
  • Outsourced accounting
  • Payroll tax reporting
  • Paycheck Protection Program, Employee Retention Credit, and other business relief initiatives
  • Strategic planning
  • Tax planning and preparation

Professional Certifications and Education

  • Certified Public Accountant (CPA)
  • Certified QuickBooks ProAdvisor
  • Saginaw Valley State University, Bachelor of Professional Accountancy

Professional Membership

  • American Institute of Certified Public Accountants
  • Michigan Association of Certified Public Accountants

Publications/Seminars

  • Article: PPP Adjusted to Prioritize Very Small Businesses
  • Article: Small Business Administration Releases Updated Application for Forgiveness of PPP Loans of $150,000 and Under
  • Article: PPP Round 2 – More Government-Backed Funding Available
  • Article: 5 Common Accounting Software Mistakes to Avoid
  • Article: 5 Steps to Streamline the Month-end Close
  • Article: Drive Success with Dashboard Reports
  • Article: Form 1099-MISC: What Is It and To Whom Should You Send It?
  • Podcast: A Breakdown of the Paycheck Protection Program, August 2020

Community Involvement

  • Bethlehem Lutheran School, volleyball coach
  • Saginaw County Animal Care & Control Advisory Council, board member; treasurer for 2018 millage campaign
  • Saginaw County Animal Care & Control Advisory Council, Chair
  • Saginaw Young Professionals Network

Awards

  • Spirit of Yeo Award (2018) – recognizing one individual each year who exemplifies the attributes of the firm’s mission and core values

Denise Garrett is a billing manager with more than 20 years of medical billing experience. She is a Certified Professional Coder with expertise in the coding of diagnoses, services, and procedures for physician practices. Her expertise benefits medical practice clients throughout Michigan. She is a member of the firm’s Healthcare Services Group. Denise is a member of the American Academy of Professional Coders Chapter Association (AAPCCA) national board of directors and serves on the executive committee as the Vice Chair. 

Specializations

  • Applications of CPT®, HCPCS procedure, supply codes, and ICD-10 diagnosis codes used for billing professional medical services to insurance companies
  • Business needs for healthcare entities, including operational efficiencies, staff training and technology
  • Compliance with government laws, regulations, rules, and guidelines
  • Medical audits
  • Revenue cycle management
  • Specializations in the coding of diagnoses, services and procedures for physician practices, clinics and third-party payors

Professional Certifications and Education

  • Certified Emergency Department Coder (CEDC)
  • Certified General Surgery Coder (CGSC)
  • Certified Inpatient Coder (CIC)
  • Certified in Medical Coding & Billing, Delta College
  • Certified Outpatient Coder (COC)
  • Certified Physician Practice Manager (CPPM®)
  • Certified Professional Biller (CPB®)
  • Certified Professional Coder-Master (CPC-M)
  • Certified Professional Compliance Officer (CPCO™)
  • Certified Professional Medical Auditor (CPMA®)
  • Certified Surgical Foot & Ankle Surgical Coder (CSFAC)

Professional Memberships

  • American Academy of Professional Coders (AAPC), ambassador
  • American Academy of Professional Coders Chapter Association (AAPCCA), former national board of directors
  • American Association of Medical Coding Professionals (AAOMCP)
  • National Alliance of Medical Auditing Specialists (NAMAS)

Community Involvement

  • Aaron’s Gifts from Home

Traci Cook is a Billing and Coding Consultant and Account Manager with more than 20 years of medical billing and coding consulting experience. She serves healthcare clients throughout Michigan. She is a member of the firm’s Healthcare Services Group.

Specializations

  • Application of CPT®, HCPCS procedure and supply codes and ICD-10 diagnosis codes used for billing professional medical services to insurance companies
  • Coding of diagnoses, services, and procedures for physician practices, clinics and third-party payors
  • Medical documentation, fraud, abuse, and penalties for documentation and coding violations based on governmental guidelines
  • Medical record audits to decrease risk and improve compliance for the firm’s healthcare clients
  • Review of billing procedures to help maximize reimbursement for providers’ offices

Professional Certifications and Education

  • Certified Professional Coder (CPC)
  • Certified Professional Medical Auditor (CPMA®)
  • Saginaw Valley State University, Bachelor of Arts in English Education

Professional Memberships

  • American Academy of Professional Coders
  • Michigan Medical Billers Association

Community involvement

  • Nouvel Catholic Central Elementary – Social Activities Committee

Suzanne Lozano is a Principal in the Saginaw office. She leads the firm’s Outsourced Accounting Solutions team and is responsible for the daily operations of the Saginaw office’s Tax & Consulting group. She is a member of the firm’s Healthcare Services Group. She is also a founding member of Yeo & Yeo’s Career Advocacy team. Suzanne joined Yeo & Yeo in 1999.

Specializations

  • Business consulting for management, financial decision making, and tax planning with an emphasis in the medical, retail, and construction sectors
  • Private industry experience
  • Strategic planning

Professional Certifications and Education

  • Certified Public Accountant (CPA)
  • The Ohio State University, Bachelor of Science in Business Administration

Professional Membership

  • American Institute of CPAs
  • Michigan Association of CPAs
  • Saginaw County Chamber of Commerce

Publications/Seminars

  • Article: Don’t Wait to Start Succession Planning
  • Article: C Corporation or Convert to an S Corporation – Is the Time Right?
  • Article: Published article in the award-winning magazine of the Michigan State Medical Society
  • Article: Contributor to articles on Women in the CPA World for Accounting Today and Organizational Excellence
  • eBook: Outsourced Accounting and Small Business Services—Are They Right for Your Business or Organization?
  • Presentation: Speaker for seminars on Why You Need a CPA and Starting a Medical Practice
  • Presentation: Speaker for the seminar How Health Care Reform Will Affect Your Business
  • Webinar: Presenter for webinars through the Michigan State Medical Society Physician Executive Development Program

Community Involvement

  • Allen E. & Marie A. Nickless Memorial Foundation, treasurer
  • Charles F. & Adeline L. Barth Charitable Foundation, treasurer
  • Children’s Zoo of Celebration Square, past advisor
  • Leadership Saginaw Alumni Association
  • Mid-Michigan Children’s Museum, past chair
  • Peace Lutheran School and Church Foundation Board, past treasurer
  • Saginaw County Chamber of Commerce, past board member, past treasurer, and past member of the executive committee
  • Wickson-Link Memorial Foundation, treasurer

Awards

  • Thomas J. Thompson Achievement Award, honoring one Yeo & Yeo employee each year who exemplifies Thompson’s positive attitude and notable service to the community and to the firm, 2004
  • Michigan Association of Certified Public Accountants’ Women to Watch, Established Leader Award, 2015

Brian Dixon is the Managing Principal of the firm’s Saginaw office. He is a member of the firm’s Education Services Group and Health Care Services Group. He joined Yeo & Yeo in 1998.

Specializations

  • Audits of healthcare organizations, local school districts, nonprofit organizations, and small businesses
  • Audits under government auditing standards
  • Single audits under OMB A-133 and 2 CFR 200

Professional Certifications and Education

  • Certified Public Accountant (CPA)
  • AICPA Advanced Single Audit Certification
  • Northwood University, Bachelors in Accounting

Professional Membership

  • American Institute of Certified Public Accountants
  • Healthcare Financial Management Association
  • Michigan Association of Certified Public Accountants
  • Michigan School Business Officials

Publications/Seminars

  • Article: GASB 87: Fundamental Changes in Lease Accounting for Schools
  • Article: GASB Financial Reporting Model Reexamination for Government
  • Article: How to Develop an Ethical Culture in Your School District
  • Article: Five Ways School Districts Work Smarter, Not Harder, When Preparing for an Audit
  • Article: Don’t Forget! Year-End Audit Submission Reminders
  • Article: GASB Financial Reporting Model Reexamination for Education
  • Article: Changes to Fiduciary Activity Reporting
  • Article: Know Before You Hire! Professional Standards for School Nutrition Program Employees
  • Article: Cafeteria Plans
  • Presentation: Single Audit Update: Be Prepared for Year-End for the Michigan School Business Officials Conference
  • Presentation: School District Accounting and Auditing Update for Saginaw Valley School Business Officials
  • Presentation: School District Accounting and Auditing Update for the MICPA Conference
  • Presentation: Top Audit Issues for Community Health Centers for the Michigan Primary Care Association Finance Officers Forum
  • Presentation: Major Changes to Federal Award Requirements for the Michigan Primary Care Association Finance Officers Forum
  • Presentation: School District A-133 Update for Southwest Michigan School Business Officials
  • Presentation: District-Wide Conversion and Financial Statement Preparation for Southwest Michigan School Business Officials
  • Presentation: School District Accounting and Auditing Update for the Michigan School Business Officials Annual Conference
  • Presentation: Ask the Auditor for the Michigan School Business Officials Annual Conference
  • Presentation: Accounting & Auditing Update for the Michigan Primary Care Association Annual Conference
  • Presentation: IT Vendor Fraud for the Michigan School Business Officials Annual Conference
  • Presentation: Employee Retention Credit Summary and Discussion for the Michigan Primary Care Association Finance Officers Forum
  • Training: Various Yeo & Yeo in-house trainings

Community Involvement

  • Carrollton Education Foundation, board treasurer
  • Frankenmuth Credit Union, board chairman
  • Leadership Saginaw Alumnus
  • Saginaw Area Jaycees Foundation Scholarship Fund, SCF Fund Representative
  • Saginaw Hospital Finance Authority, board member
  • United Way of Saginaw County, board treasurer
  • Yeo & Yeo Foundation, vice president

Kati Krueger is the President of Yeo & Yeo Medical Billing & Consulting. She is a member of the firm’s Healthcare Services Group. She joined Yeo & Yeo in 2002.

Specializations

  • Business needs for healthcare entities, including operational efficiencies, staff training and technology
  • Connecting providers to an appropriate Physicians Health Organization (PHO)
  • ICD-10-CM
  • Lean Medical Billing
  • Medical billing and management
  • Provider and medical staff credentialing
  • Revenue cycle management
  • Train client’s staff members on patient demographics, Quality Payment Program (QPP), insurance website portals, and how to navigate Open Practice Solutions software

Professional Certifications and Education

  • Certified Medical Practice Executive (CMPE)
  • Saginaw Valley State University, Bachelor’s degree

Professional Membership

  • Health Care Compliance Association
  • Medical Group Management Association
  • Michigan Medical Group Management Association

Publications/Seminars

  • Presentation: Presenter for local American Academy of Professional Coders chapter events
  • Presentation: Speaker for portions of Yeo & Yeo Medical Billing & Consulting’s ICD-10 coding seminars
  • Training: Instructor for client and staff trainings on patient demographics, the Quality Payment Program (QPP), insurance website portals, and navigating Open Practice Solutions software

Community Involvement

  • Nouvel Catholic Central Elementary, volunteer
  • Saginaw Township community events
  • Yeo Foundation past Board Secretary, Grants/Giving Chair and Affiliate Representative

Awards