Management Team

HBL’s management is made up of skilled, certified professionals committed to providing clients with personal, expert service. The firm’s Certified Public Accountants are all members of the American Institute of Certified Public Accountants (AICPA), as well as the Arizona Society of Certified Public Accountants (ASCPA).

	Richard W. Hammel, CPA Managing director and shareholder Richard “Dick” Hammel has more than four decades of accounting and management advisory experience. His clients span almost every industry and profession—from physicians and sole proprietors of small businesses to multi-million dollar manufacturers. As the attest partner, Dick oversees and reviews all audit engagements prior to issuance. Regardless of the size of the company, Dick provides individual attention and service. Dick holds a bachelor’s degree in Business Administration from New York’s Clarkson University and an MBA from the University of Arizona. In addition, he’s been active on numerous community boards and civic organizations such as the United Way of Southern Arizona and St. Luke’s in the Desert, Inc. Dick, who served two tours of duty in Vietnam as a U.S. Naval Officer, is also a former director of CPAmerica International.
	Gerald H. Beal, CPA Gerald “Gerry” Beal heads the firm’s tax practice and is a shareholder and company director. Gerry, whose specialty is handling complex tax matters and tax planning for individuals and organizations, has thirty years experience in public accounting. His reputation for skillfully analyzing and advising clients on a wide variety of complicated tax issues has also made him a frequent, favorite speaker at a variety of organizations. Gerry is licensed to practice public accounting in Arizona and Nevada and is also a member of the State Bar of Arizona. He holds a Bachelor of Science in Accounting (Cum Laude) from Arizona State University and a law degree from the University of Arizona. Gerry is active in both civic and professional groups and likes to ride in the annual El Tour de Tucson cycling event.
	John P. Lauer, CPA Shareholder and director John Lauer heads the development of HBL’s franchise accounting practice. John has more than twenty-five years experience in public and private accounting and has served as Chief Financial Officer of a leading convenience printing franchise system. His extensive background includes consulting with closely-held organizations and within industries such as franchising, construction, title companies, non-profit organizations, retail, manufacturing, and real estate. John, who holds a Bachelor of Science degree from Indiana University, is a frequent guest speaker to franchisors and franchisees on the implementation of meaningful financial systems and reporting models. In his free time, John is actively involved in youth sports and is on numerous civic and community boards, including Catholic Community Services of Southern Arizona and the finance council of Diocese of Tucson. John recently won an award from the Volunteer Center of Southern Arizona for his work with new business entrepreneurs.

	Carol M. Escobedo, CPA Carol Escobedo has provided HBL’s clients with uncompromising individual, business, pension and trust tax services for more than twenty-five years. Carol is extremely proficient at preparing consolidated corporate and multistate tax filings and she handles the firm’s retirement plan administration practice with equal aplomb. Additionally, she has taught tax and accounting courses for a variety of organizations. Carol is a graduate of the University of Arizona where she earned a Bachelor of Science in Business Administration with a major in accounting. She is also a member of the AICPA, Arizona State Society of CPAs, American Women’s Society of CPAs and the Tucson Tax Study Group. Carol is an avid University of Arizona Wildcat Fan and a doting grandmother.		Eileen W. Lamse, CPA Since 1998, tax manager Eileen Lamse has overseen the firm’s trust and estate practice. She has been in public accounting for more than thirty years, specializing in the area of taxation. Eileen works extensively with a wide range of tax issues that affect corporations, partnerships, closely held businesses and non-profit organizations. She has experience with national, regional, and local businesses in Arizona and Boston and has published a number of articles in “The Tax Advisor.” Eileen’s degrees include a Bachelor of Science from New Mexico State University, a Master in Taxation from Bentley College in Massachusetts and a Master of Arts from Arizona State University. When away from her office, Eileen can usually be found hiking, often in the Grand Canyon.
	Randall L. Brookshier, CPA Since joining HBL in 2000, Randall Brookshier has built a practice that encompasses nearly all the firm’s service areas, including audit, tax, and management consulting. He has an in-depth understanding of mergers and acquisitions, strategic planning, and financial reporting and serves as concurring reviewer on all audit engagements that he does not perform. His previous eleven years of experience include positions as CFO for a multi-entity industrial company and as the principal financial executive for a high-tech manufacturer. His background also includes leading corporate turnarounds, service in an international natural resources company, and a stint with an international public accounting firm. His extensive computer and financial modeling skills augment his role as the firm’s special services leader. A magna cum laude graduate of the University of Arizona, Randall earned an MBA from the Eller Graduate School of Management and a Bachelor of Science from the College of Liberal Arts. He is a member of the board of directors of Greater Tucson Leadership and the Southern Arizona Center Against Sexual Assault.		Kelly M. Crandall, CPA Kelly Crandall, who joined HBL in 2001, is our audit manager. Kelly also practices in the areas of taxation—with experience in multistate income tax preparation and compliance—and client accounting services. Her background includes fifteen years of accounting experience, with positions in industry as well as public firms. While working in public accounting, she has specialized in audit engagements, with an emphasis in not-for-profit organizations, including those required to follow OMB Circular A-133. Because of her skill and expertise, Kelly is often the lead professional assigned to our firm's audit engagements. She graduated from the University of Arizona with a Bachelor of Science in Business Administration with a major in accounting. Kelly is a member of the AICPA and the ASCPA, a past President and current board member of the American Woman's Society of CPAs Tucson Affiliate, and a member of the finance committee for the United Way of Tucson and Southern Arizona.
	Daniel J. Rock, CPA Daniel “Dan” Rock, joined the HBL team in 1994. Dan plays a crucial role in managing the workflow for the (approximately) 2,400 tax returns the firm handles each year. Thanks to his expertise in the areas of income tax and income tax software, he also conducts many of the company’s internal technical tax training sessions. Dan received his degree from the University of Wisconsin-Platteville with degrees in both accounting (Summa Cum Laude) and history. Following graduation, Dan received six years of tax and audit experience and spent two years as controller of a building materials retailer before moving to Arizona in 1993. Dan contends that his knowledge of sports trivia is both vast and useless.		Coleen A. Krogen, CPA Coleen Krogen has been with HBL since 2000, and is the supervisor of the firm’s accounting department. Additionally, Coleen works closely with the firm’s small business clients in developing internal accounting systems using QuickBooks and other industry-specific software programs. She also assists them in the hiring and training of their bookkeeping personnel. She is proficient at individual and business taxation including payroll and sales tax reporting. Coleen studied at the University of Minnesota, Winona, and the University of Phoenix, and has a Bachelor of Science in Accounting. She is a member of the AICPA and the Arizona State Society of CPAs. Coleen also enjoys playing cheerleader at her two young children’s (a son and a daughter) karate classes and tournaments.

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