ROBERT M. SEMPLE, CPA, CFE
Semple, Marchal & Cooper, LLP
Phoenix, Arizona
Office: 602-241-1500
rms@semplecpa.com
Management Advisory and Litigation Support Services Practice Section 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.


