Our PARTNERS
Professional & Technical Expertise
Whether you are in need of general business advisory services, taking your company public, or advice on business or personal accounting issues, the people with whom you work are the key to development of an effective plan to reach your goals. Semple, Marchal & Cooper, LLP is a regionally based, full-service certified public accounting firm with four decades of servicing the needs of diverse businesses and individuals with a wide range of financial accounting needs.
At Semple, Marchal & Cooper, LLP, our most important asset is our people. Each, in their own right, have become recognized leaders both in the industry, and in the community. Our staff possess the unique training and experience integral to fulfilling the needs of our diverse clientele.
Each staff member has been carefully selected and is committed to continuing education to ensure that we remain in the forefront of best accounting practices. Our criteria for adding new staff is an uncompromised process that focuses upon recruiting the top prospects from the country’s most prestigious Colleges and Universities.
Committed to Excellence
In today’s complex business environment, our clients face a wide range of business, tax and accounting issues on an ever-expanding scale. The quality of our staff, and their ongoing training, enables us to tap into each individual’s core skills as experienced business advisors for our clientele helping to meet their existing and ever-expanding accounting needs.
Managing PartnerRobert M. Semple, CPA, CFE
Steven D. Marchal, CPA
Brian F. Semple, CPA
Guy A. Mechlem, CPA
Paul Tomasik, CPA
Armand R. Slason II, CPA
Ronak N. Shah, CPA
Craig P Lewandowski, CPA
ROBERT M. SEMPLE, CPA, CFE
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
rms@semplecpa.com
Management Advisory, Litigation Support, Quality Control and Managing Partner. Mr. Semple is the founding and managing partner of Semple, Marchal & Cooper, LLP. He obtained his Bachelor of Science degree from Myers College in Cleveland, Ohio and obtained his certificates as a Certified Public Accountant in the State of Ohio, and in the state of Arizona through reciprocity. He is also a Certified Fraud Examiner. He is a member of both the American Institute of Certified Public Accountants, the Arizona Society of Certified Public Accountants, and the Association of Certified Fraud Examiners.
Mr. Semple has over forty years of public and private industry accounting and auditing experience. After a very successful career with Coopers & Lybrand, LLP, a national accounting firm, he joined with Mr. William Cooper, CPA to form the partnership of Semple & Cooper, Certified Public Accountants in 1982. He has been the managing Partner of the certified public accounting firm of Semple, Marchal & Cooper, LLP since its inception.
Mr. Semple is responsible for the Management Advisory and Litigation Support Services Practice Sections of Semple, Marchal & Cooper, LLP. He has extensive experience in providing forensic accounting and litigation support services, and management advisory services in the area of mergers and acquisitions to clients in a myriad of industries. Mr. Semple has substantial experience in providing financial consulting services for review of complex financial transactions. He was the liaison partner for the Firm for the forensic financial services performed for the Resolution Trust Corporation (“RTC”).
Mr. Semple has been a board member of a number of Not-for-Profit organizations. These include the Chief Financial Officer of the Board of Directors for The Arizona Children’s Legacy, Chairman of the Board of Directors for the Christian Family Care Agency, and an Advisory Board Member of Need International and BridgeBuilders International. Mr. Semple is also a Senior Council Member of the Boys and Girls Club of Metropolitan Phoenix.
STEVEN D. MARCHAL, CPA
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
sdm@semplecpa.com
Assurance Services Practice Section Partner. Mr. Marchal obtained his Bachelor of Arts degree, with High Honors in Accounting from Lewis University in Lockport, Illinois. Mr. Marchal obtained his certificate as a Certified Public Accountant in the State of Illinois, and in the state of Arizona through reciprocity. He is a member of both the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants.
Mr. Marchal has approximately forty years of public and private industry accounting and auditing experience. Mr. Marchal began his career with a local Chicago CPA firm before joining the Emerging Business Service Group of Coopers & Lybrand (now PriceWaterhouseCoopers), in their Rockford, Illinois office. Mr. Marchal joined the firm of Semple, Marchal & Cooper, LLP in 1984, and became a partner in 1985, and a named partner in 2007. Mr. Marchal is the partner responsible for the Assurance Services Practice Section.
Mr. Marchal is responsible for the management and oversight of the audit and accounting services performed for both public and privately-owned companies. He has financial accounting experience in a myriad of industries including manufacturing, wholesale, retail, construction and real estate development, software, and various other industries. He has extensive experience working with registrant clients, in the smaller reporting company category, both in ’33 and ’34 Act filings. He also has experience in other specialized areas, such as audits of broker-dealers.
BRIAN F. SEMPLE, CPA
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
bfs@semplecpa.com
Tax Services Practice Section Senior Partner. Mr. Semple joined the firm of Semple, Marchal & Cooper, LLP in 1983 after his graduation from Baldwin-Wallace College in Cleveland, Ohio with a Bachelor of Science degree, with a major in Accounting. He is licensed to practice in the States of Arizona and Nevada and is a member of the Tax Division of The American Institute of Certified Public Accountants, as well as the Arizona Society of Certified Public Accountants and the Nevada Society of Certified Public Accountants.
Mr. Semple became a tax partner with Semple, Marchal & Cooper, LLP in 1991. Today, he is the senior tax partner of Semple, Marchal & Cooper, LLP responsible for the management and oversight of the Tax Practice Section. He has had extensive experience in working with the Internal Revenue Service in dealing with both individual and business audit examinations, collections, and appeals.
Mr. Semple represents both individual taxpayers and businesses in tax planning and compliance matters. His clients cover a broad spectrum of both individuals and businesses, with an emphasis in working with real estate investment and development businesses. He has developed a good working relationship with the local office of the Internal Revenue Service and has a reputation of being fair, honest, and reasonable in dealing with taxpayer representation.
GUY A. MECHLEM, CPA
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
guy@semplecpa.com
Tax and Litigation Support Services Practice Section Partner. Mr. Mechlem obtained his Bachelor of Science degree in Accounting from California State University in Sacramento, California. Mr. Mechlem holds a certificate as a Certified Public Accountant in the State of Arizona and is a member of the Arizona Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Mr. Mechlem has over thirty-five years of public accounting services experience. Guy joined the Firm in 1986 and was admitted into the Partnership in July 1996.
Mr. Mechlem is a senior partner in the Tax Practice Section and Litigation Support Services Practice Section of Semple, Marchal & Cooper, LLP. Mr. Mechlem specializes in providing litigation support, agreed upon procedures, and complex bankruptcy tax planning and compliance services. Mr. Mechlem also provides expert witness testimony in regard to litigation support services in financial accounting matters.
Mr. Mechlem is responsible for the management of services for numerous not-for-profit entities and governmental agencies including the Arizona State Lottery, the Arizona State Department of Liquor, and other federal and state agencies throughout his career. Mr. Mechlem works extensively on organizations with both federal and state licensing classifications.
PJ PELLICCIO, CPA
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
pjp@semplecpa.com
Tax Services Practice Section Partner. Mr. Pelliccio earned a Bachelor of Science degree in Accounting from Long Island University at CW Post Campus in 1996. After graduation, he moved to Arizona and joined the firm of Semple & Cooper, LLP as a staff member of the Assurance Services Practice Section. Mr. Pelliccio transitioned to the Tax Services Practice Section shortly after joining the firm. Mr. Pelliccio holds a certificate as a Certified Public Accountant in the State of Arizona and is a member of the Arizona Society of Certified Public Accountants and the American Institute of Certified Public Accountants.
Mr. Pelliccio was promoted to a Principal of the Firm in 2008 and became a Partner of the Firm in 2014. Mr. Pelliccio is a senior tax services practice section partner with the firm with primary responsibility for technical research and review of Internal Revenue Code planning and compliance matters. Mr. Pelliccio has over twenty-five years of public accounting and tax planning and compliance services experience.
As a Partner in the Tax Services Practice Section, he is responsible for handling complex tax compliance issues related to individual and corporate income tax returns. His client base consists of both publicly held and closely owned for-profit businesses in a myriad of industries, with a primary emphasis of real estate development and investment. Mr. Pelliccio has extensive knowledge of partnership accounting, Sub-S entities, and not-for-profit taxation. Mr. Pelliccio also deals with Internal Revenue Service compliance matters.
PAUL TOMASIK, CPA
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
ptomasik@semplecpa.com
Assurance Services Practice Section Partner. Mr. Tomasik earned a Bachelor of Science degree in Finance from Arizona State University and a Master of Financial Management and Accounting degree from Keller Graduate School of Management. Mr. Tomasik holds a certificate as a Certified Public Accountant in the State of Arizona and is a member of the Arizona Society of Certified Public Accountants and the American Institute of Certified Public Accountants. He is also a member of the Construction Financial Management Association.
Mr. Tomasik has approximately twenty years of public and private accounting and assurance services experience. Mr. Tomasik joined the firm in 2006 and became a partner in 2018. As an Assurance Services Practice Section Partner, he is responsible for the management of accounting and assurance services performed for public and privately-owned companies. His client base consists of both publicly held and closely owned businesses in a myriad of industries, including construction, technology, and manufacturing.
Mr. Tomasik has extensive experience with Securities and Exchange Commission regulations and compliance matters, including initial public offering transactions and registration statements. He has extensive knowledge in matters relating to business combinations, stock-based compensation transactions, complex financial instruments, and systems of internal control.
ARMAND R. SLASON II, CPA
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
aslason@semplecpa.com
Tax Services Practice Section Partner. Mr. Slason graduated with a Bachelor of Science degree in Accounting and a Master of Taxation degree from Arizona State University. He holds a certificate as a Certified Public Accountant in the State of Arizona and is a member of both the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants.
Mr. Slason has approximately eleven years and of public and private industry accounting experience. He started his career in public accounting with a national accounting firm, CBIZ, and then joined with Mr. Edwards to form the certified public accounting firm of Edwards & Slason, PLC. In late December 2020, Edwards & Slason, PLC merged with Semple, Marchal and Cooper, LLP and he was made a Partner of the firm.
Mr. Slason has extensive experience in providing tax planning and compliance services for individuals and business enterprises. He has substantial experience with real estate construction and development business. He provides tax planning and compliance services for a number of real estate investment enterprises located throughout the southwest.
Mr. Slason has an extensive background working with Not-For-Profit companies and currently sits on the Board of Directors of Executive Council Charities and Sol Devils. He provides financial accounting services for both organizations and oversees banking and financial accounting transactions.
RONAK N. SHAH, CPA
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
Email: rshah@semplecpa.com
Assurance Services Practice Section Partner. Mr. Shah holds a bachelor’s degree in accounting and finance and is a Certified Public Accountant in the State of Arizona. He has over a decade of public and private accounting and assurance services experience, including with national accounting firms, Deloitte and RSM. Mr. Shah first joined the firm in 2017 and became a partner in 2025. His client base consists of both publicly held and closely owned businesses in various industries, including digital assets and cryptocurrency, technology, healthcare and financial services.
Mr. Shah has extensive experience with Securities and Exchange Commission regulations and compliance matters, including various public offerings and registration statements.
Mr. Shah is a member of the Arizona Society of Certified Public Accountants and the American Institute of Certified Public Accountants.
CRAIG P. LEWANDOWSKI, CPA
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
Email: clewandowski@semplecpa.com
Assurance Services Practice Section Partner. Mr. Lewandowski obtained his bachelor’s degree in accounting from Arizona State University and is a Certified Public Accountant licensed in the state of Arizona. He is a member of both the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants.
Mr. Lewandowski has more than 32 years of experience, including with international accounting firms, PricewaterhouseCoopers and KPMG, primarily serving Securities and Exchange Commission registrant clients in the manufacturing, technology, consumer, retail, and financial services businesses. He has provided professional audit services in accordance with PCAOB and AICPA standards in accordance with U.S. GAAP and his experience includes several years aiding companies during the initial public offering process including audit and advisory services for accounting and financial reporting matters and internal control over financial reporting. His clients served include 20 of the Fortune 100.
Craig also serves on the Board of Directors for the Arizona Foundation for Legal Services and Education, the Arizona Council of Economic Education and The Foster Alliance. Craig is a member of the AICPA’s CPA Exam Board of Governors and chairperson of the Audit Content Development Committee for the exam.