James L. Smith, CPA (PA) - Jim is a principal in the firm and originally hails from Randolph, NY. He received his Bachelor's degree in accounting from SUNY, College at Utica/Rome in 1977. His areas of professional interest are oil & gas taxation, personal financial statements, business structure, start-up and development planning. He's married (33 years to his lovely wife Marilyn, also the SBS receptionist) and enjoys hunting, amateur construction projects, travelling, and Buffalo Sabres hockey. Jim is a longstanding member of both the American and Pennsylvania Institute(s) of Certified Public Accountants.    Dan Stoneking, CPA (PA) - Dan is also a principal in the firm. He's been married to Virginia (Ginny) for 44 years and has 3 children and several grandchildren. Dan enjoys camping, travelling, and family get-togethers. Dan graduated from St. Bonaventure and is a longstanding member of both the American and Pennsylvania Institute(s) of Certified Public Accountants. Dan's involvement in the firm has dropped off of late for medical reasons. We at SBS and (we know) his friends and clients, wish Dan and Ginny all the best. Our thoughts and prayers are with both of them.      Wes Zapel, CPA (PA, NY) - Wes is an associate with SBS. He's been married to Michele for 7 years and has 3 children. Wes has a bachelor's degree from St. Bonaventure and enjoys reading, golfing, chess, travelling and dining, and theater. He is a longstanding member of both the American and Pennsylvania Institute(s) of Certified Public Accountants.