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Firm Bios

Our Team

James L Smith, CPA - Firm Principal 814-363-1040 ext 201

Jim and his wife Marilyn have lived in Bradford, PA since 1982. He began his career in 1975 with Helms & Co., a CPA firm in Smethport, PA, before accepting a position in the tax department at Forest Oil Corporation in Bradford in 1981. Jim, Dan Stoneking (deceased), and Dave Best (now controller at FLN in Bath, NY), started the firm in 1991. Jim enjoys summer grilling, hunting, fishing, boating, traveling, Civil War history, Buffalo Sabres Hockey, and the outdoors. His professional interests include oil/gas taxation and entity selection and structure. Jim and Marilyn are both originally from the Randolph, NY area and have many friends and family there also.

Certified Public Accountant, PA

Bachelor’s Degree from SUNY, College at Utica/Rome 1977

Kelley A Roff - QuickBooks Advisor, Tax & Payroll Specialist 814-363-1040, ext 203

Kelley has worked for Smith, Best & Stoneking since Jan 2000 as a bookkeeper and tax preparer. She and her husband Tim have lived in Bradford their entire lives. They have two daughters, Megan & Jamey and four grandchildren, Anna, Sadie, Levi, and Malachi who are the love of their lives. Kelley loves any activity that involves her immediate or extended family. She loves to travel and eat out. If she's not at work, you can find her with her family or involved at her church.

Olean Business Institute

Marilyn Smith - Administrative Assistant 814-363-1040, ext 205

Marilyn has been with SBS as an administrative assistant since February 2001. She attended the Rochester Business Institute where she received a degree in Executive Secretarial Science. Her interests include traveling, boating, watching the variety of birds and wildlife in her backyard, viewing the PA Elk Herd several times during the year, Buffalo Sabres Hockey, playing the piano, and socializing with friends and family. She especially enjoys watching her two godchildren as they grow. She resides in Bradford with her husband, Jim.

Rochester Business Institute

Trevor J Barton - Staff Accountant 814-363-1040 ext 204

Trevor has been with SBS full time since October of 2018, and started with us as an intern during the 2016 tax season. He lives in Randolph, NY with his wife Sarah and their three children. He enjoys spending time with his family and working in his wood shop, when not at the firm.

Bachelor's Degree in Public Accountancy from SUNY Fredonia

Kim Litz - Front Desk

814-363-1040 ext 200

David J Everts Jr - Firm Associate

David has relocated to the Rochester area and is continuing his career pursuit in the vast accounting industry.

Bachelor of Science from Gannon University

Jan Clark - Payroll & Bookkeeping Specialist 814-368-7100 Ext. 207

Jan joined the firm in 2012 after 30 years of business ownership and management. She holds a BS degree magna cum laude from Clarion University with undergrad work also at Yale. Graduate work at Penn State Behrend and Shippensburg completed her education. She is a former Jeopardy! Contestant and is fluent in French with varying abilities in four other languages. Jan loves puzzles, reading and traveling with her husband Mike.

Bachelors Degree-Clarion University, post grad work Shippensburg and Penn State Behrend

Wesley C Zapel, CPA - Retired

Wes retired at the end of the 2019 tax season with plans to move south where it is warm!! Congratulations Wes!! Thank you for your many years of service!! --- Wes is a tax manager at SBS with particular interest in all areas of income taxation, tax planning, and business growth and development. He received his Bachelor's degree in Business Administration in 1976 and his CPA certificate in 1980 and has spent his entire career in public accounting serving clients with his fellow team members. Wes enjoys outdoor summer activities, especially fishing, golf, and traveling, but most importantly, he enjoys spending time with his wife, children and grandchildren. Wes has lived in Olean, NY and Bradford, PA areas throughout his life, currently residing in Rixford, PA with his wife Michele, but is looking forward to a change of scenery when he retires, preferably someplace warmer and much further south!

Certified Public Accountant, PA & NY

Bachelor of Business Administration from St. Bonaventure University, Allegany, NY