Founder
Richard W. Hammel, CPA
Partners
Gerald H. Beal, CPA
John P. Lauer, CPA
Randall L. Brookshier, CPA
Coleen A. Krogen, CPA
Managers
Carol M. Escobedo, CPA
Cynthia J. Haines, CPA
Daniel J. Rock, CPA
Kelly M. Crandall, CPA
Robert V. Ramirez, CPA
Professional Staff
Charissa Goodrum
Christine Tyler, CPA
Cristina Salazar, CPA
Dianne McCully, EA
Doris LaFave
Eileen Wagner Lamse, CPA
Emily Schmidt
Jedediah N. Lightcap, CPA
Jenna McClure
Kelli Franke
Laura J. Liewen, CPA
Lori Beine
Marya Wheeler
Paul M. Bruner, CPA
Rebecca D' Angelo
Sandy Mortensen
Suzannah Price
Tara E. King-Taylor, CPA
Administrative Staff
Becky Schipull
Jony Martinez
Kelly Warren
Marilyn Marino
Raelyn Bell
Teresa Signorelli
Hammel, Beal & Lauer, P.C. (HBL) has served the tax, accounting and business management needs of both individuals and privately held businesses since 1973. Our knowledgeable management team has almost 250 years of combined experience in public accounting, working with clients in a variety of services and industries. That stability and experience means our clients receive consistent, personal attention and guidance from a reliable team. We take the time to get to know our clients, which allows us to offer creative solutions tailored to their needs. We provide the most dependable and up-to-date information available to help clients prosper now and in the future.
Because HBL is one of Southern Arizona’s most respected public accounting firms, we can provide clients with prompt, one-on-one service without the need for authorization from a faceless, distant home office. Although HBL is a local firm that makes independent decisions, we are also Southern Arizona’s only member of CPAmerica International, an association of CPA firms whose offices are located across the United States and around the world. This affiliation allows HBL and our clients to draw on many resources, including access to thousands of experts in other industries, states and countries. It also includes continuing professional education seminars in taxation, accounting, audit and management. In addition, affiliate firms often work together to solve client challenges in a collaborative environment.
Clients may be assigned to two or more HBL team members to ensure that someone is always available to answer questions and/or solve problems. The firm\'s Certified Public Accountants, who have nearly 300 years of combined experience, are all members of the American Institute of Certified Public Accountants (AICPA) and the Arizona Society of Certified Public Accountants (ASCPA). Additionally, each member of HBL’s licensed staff completes at least 80 hours of advanced professional training every two years as required by the profession.
HBL Blog
Read the lastest advice and tips in our informative blog.
Read the lastest advice and tips in our informative blog.
Join Our Team
HBL is always looking for quality people to join our team.
HBL is always looking for quality people to join our team.
Client Portal
Send and receive files using our secure client portal.
Send and receive files using our secure client portal.

