Common Interest Realty Associations Conference Replay (CIRAWEB)

Shelly Weir

Jason Harrell

Jason Harrell is the FICPA Chief External Affairs Officer responsible for leading all aspects of the Institute’s public policy, advocacy, governmental affairs and regulatory affairs. He serves as the liaison to the DBPR and Board of Accountancy and is responsible for all advocacy-related external communications and campaigns to increase the value of the CPA license. Jason brings numerous years of experience to this role, previously serving as director of government relations for Florida Court Clerks and Comptrollers Association and budget and communications director for the Clerks of Court Operations Corporation, serving in key roles under two Speakers in the Florida House, and serving in the Executive Office of the Governor in the Office of Policy and Budget and Chief Inspector General’s Office.

Guy Strum

Guy has been a practicing CPA for the past 30 years. He holds a Bachelor of Business Administration degree from the University of Miami and worked on his MBA at Suffolk University in Boston, Massachusetts. His practice is located in Plantation, Florida and concentrates on providing audit, review and compilation services to CIRAs.

He has been an active member of the FICPA, serving on the Common Interest Realty Associations Committee since 2000 including Chair in 2007. Since then, has chaired this committee’s Legislative Sub-Committee. He also currently serves as Chair of the State Legislative Policy Committee. Guy is also a past FICPA Council member.

Bruce Nunnally

Bruce Nunnally was a founding partner of Carr, Riggs & Ingram, LLC in 1997. He entered semi-retirement in 2019. He has 40 years of public accounting experience, including 9 years with the international public accounting firm, Ernst & Young, LLP. Bruce is a national instructor of accounting and auditing issues. He has presented accounting and auditing continuing education classes for a quarter of the top 30 CPA firms in the U.S. Some of the courses he has led include:

• Annual Update for Accountants and Auditors
• Audits of 401K Plans
• Fair Value Accounting
• FASB Update for Industry

In 2016 and 2022, Bruce was recognized as an “Outstanding Discussion Leader” by the Florida Institute of Certified Public Accountants.

Other
Certified Public Accountant since 1981.
Past member of the AICPA Accounting & Review Services Committee (ARSC)
Past member of the AICPA PCPS Technical Issues Committee
Past member of the AICPA Auditing & Attestation Subcommittee

Jennifer Green

Jennifer Green is the President & CEO of Liberty Partners of Tallahassee, LLC, which she founded in 2007 with U.S. Senator Connie Mack. With nearly 30 years of experience in governmental consulting, she advises large corporations, trade associations, local governments, and nonprofits. In the past five years, her firm has secured over $100 million in state and Federal infrastructure funding for rural clients.
Jennifer was Deputy Executive Director and chief lobbyist for the Florida Institute of CPAs where she managed legislative, regulatory, communications and membership operations and oversaw PAC fundraising. Her earlier roles include lobbying for the Florida Bankers Association and working on high-profile campaigns such as Bush-Quayle 1992 and Jeb Bush’s two gubernatorial races.
Jennifer holds the Certified Association Executive (CAE) and Designated Professional Lobbyist (DPL) credentials. She is a past chairman of FAPL, a trustee of its Foundation, and the first recipient of the Ken Plante Founder’s Award for ethics in lobbying. A graduate of Florida State University (FSU), Jennifer received FSU’s 2025-26 College of Social Sciences and Public Policy Distinguished Alumni award. She is active in multiple professional associations, serves on advisory boards, and frequently acts as a spokesperson and expert witness on legislative and ethics matters.

Gabriel Mendoza

Gabe Mendoza performs audits, reviews, and compilations for condominium and homeowner association clients and manages our quality control process. He supervises field audit engagements, designs audit plans and supervises audit staff. He manages preliminary testing and documentation, turnover audits and agreed-upon procedure engagements. Further, he leads our external training program geared towards property management company accounting departments and property managers looking to increase their technical skills, financial literacy, and expand their ability to communicate financial results to users of the financial statements. He is a Certified Public Accountant in the state of Florida and a member of the Florida Institute of Certified Public Accountants. He also serves on the Common Interest Realty Association (CIRA) Committee of the FICPA, which plans and presents the annual FICPA Common Interest Realty Association Conference and assists members in becoming more technically proficient in accounting, tax, consultation and certain operational matters related to Florida's CIRA industry. He graduated from Florida International University with a BS degree in Accounting and a Master of Accounting degree in 2012.

Matthew Kuisle

Matthew C. Kuisle is a Director and Shareholder of Reserve Advisors. Mr. Kuisle is responsible for the overall management and administration of the firm’s Southeast regional team. Reserve Advisors is a leading provider of reserve study consulting services, having conducted over 30,000 reserve studies.

Mr. Kuisle is a frequent speaker and author and a Florida-licensed Continuing Education Provider for Community Association Managers. He serves on the Community Associations Institute (CAI) National Business Partner Council, CAI National Board of Trustees and as a council member with the Florida Legislative Alliance (CAI-FLA). 

Mr. Kuisle is a Professional Engineer, licensed in Florida since 2006 and also holds both the Reserve Specialist (RS) and Professional Reserve Analyst (PRA) Designations. He is also the Treasurer of his condominium association in Tampa, Florida where he has served on the board for 15 years. He enjoys fishing, camping and spending time with his wife and their two young children.

Steven Mezer

Steven Mezer has extensive experience in all aspects of community association operations and community association law. He represents condominium, homeowner and cooperative associations, where he handles matters relating to issues including collection of assessments, covenant enforcement and foreclosures. Mr. Mezer is also one of only 190 attorneys statewide who is a Board Certified Specialist in Condominium and Planned Development Law.

Mr. Mezer also practices comprehensively in commercial and business litigation, dispute resolution, commercial and residential collections, real property and lending, including purchase and sale transactions, closings, title insurance issues, and real estate litigation. He is Board Certified by the Florida Bar in Real Estate Law, a fellow of the American College of Real Estate Lawyers (ACREL), a member of the American Bar Association, and fellow of the College of Community Association Lawyers.

Guy Strum

Guy has been a practicing CPA for the past 30 years. He holds a Bachelor of Business Administration degree from the University of Miami and worked on his MBA at Suffolk University in Boston, Massachusetts. His practice is located in Plantation, Florida and concentrates on providing audit, review and compilation services to CIRAs.

He has been an active member of the FICPA, serving on the Common Interest Realty Associations Committee since 2000 including Chair in 2007. Since then, has chaired this committee’s Legislative Sub-Committee. He also currently serves as Chair of the State Legislative Policy Committee. Guy is also a past FICPA Council member.

Maria Thompkins CPA

Maria Thompkins, CPA, MAcc, is an Audit Associate at Hafer Company LLC, CPAs, based in Pensacola, Florida, with over five years of audit experience. She specializes in auditing HOAs and condominiums.  As a rising professional in the field, Maria was selected for the Marquis Who's Who of emerging leaders this year.

Kevin McElgunn

Kevin McElgunn is an audit partner with over 12 years of public accounting experience. He helps clients achieve transparency and confidence in their financial reporting, developing innovative solutions for effective and efficient audits and providing in-depth and concise industry insight. 
Kevin's expertise is in serving multinational private and publicly-held companies, primarily in the manufacturing, distribution, and technology sectors. Kevin's extensive knowledge encompasses public offerings, SEC filings, International Financial Reporting Standards (IFRS), ERISA, private placements, and mergers and acquisitions. 
In his capacity as the team leader for cloud-based technology solutions, Kevin is at the forefront of innovation at Withum. He oversees the implementation of these solutions and is instrumental in developing cutting-edge, client-centric solutions. As a senior member of Withum's Accounting and Auditing Fellowship Program, Kevin plays a pivotal role in shaping the future of the Firm. He is entrusted with the responsibility of instructing and training new staff members, as well as conducting numerous in-house Continuing Professional Education (CPE) certified courses.

Gary Porter

Gary Porter, CPA, FMP, RS, RRC has provided financial services to associations since 1976. He is the primary technical author of the PPC Guides “Providing Services for Homeowner Associations” and “Homeowner Association Tax Library.” He has also written five additional books on association financial matters including “Reserve Studies - The Complete Guide.” He has written more than 400 articles on association financial matters and has been quoted or published in the Wall Street Journal, Kiplinger’s Personal Finance, Money Magazine, Common Ground, The Ledger Quarterly, The Practical Accountant, Building Trades, and Florida Community Association Journal. He was also coauthor of the American Institute of CPA’s course “Providing Services to CIRAs (Common Interest Realty Associations).” 
Mr. Porter has been active in the industry for decades and served as CAI’s national president in 1998-99 and has received numerous awards, including CAI’s Author of the Year and Distinguished Service Awards.
Mr. Porter is a “mostly retired” partner in the CPA firm Porter and Lasiewicz based in California. Now living in Las Vegas, Nevada he spends more time performing reserve studies. He has been performing reserve studies since 1982 in a separate company, Facilities Advisors International.

Shayne Ellman

Shayne Ellman has over 16 years of experience in public accounting. Her focus is on providing audit and other assurance services for condominium and homeowner associations. She supervises audit staff and develops internal training programs for new and continuing staff. Shayne holds a Bachelor of Business Administration degree from the University of Miami and an accounting degree from Florida Atlantic University. 
Shayne is also a member of the Florida Institute of Certified Public Accountants. She serves on the Common Interest Realty Association (CIRA) Committee, which plans and presents the annual FICPA Common Interest Realty Association Conference. 

Elan Sternberg

Elan is a principal in the Forensic, Advisory, and Valuation Services group at Kaufman Rossin, specializing in providing forensic accounting and litigation consulting services. Elan works closely with trial attorneys, in-house counsel, corporate boards, and management teams in the context of complex commercial litigation, fraud, financial investigations, and business and partnership disputes. Elan provides dispute consulting and investigative services for various types of engagements, including those that involve economic damages such as lost profits analysis, business interruption calculations, intellectual property infringement damages, and construction claims.

Before joining Kaufman Rossin in 2016, Elan worked as an auditor at a national public accounting firm in Philadelphia for more than three years. He executed various client engagements, including planning, budgeting, directing, and completing integrated audit tasks (including financial statements and internal controls).

Currently, Elan works closely with trial attorneys, in-house counsel, corporate boards, and management teams in the context of complex commercial litigation, fraud, financial investigations, and business and partnership disputes.

Elan provides dispute consulting and investigative services for various types of engagements, including those that involve economic damages such as lost profits analysis, business interruption calculations, intellectual property infringement damages, and construction claims.

Russell Landy

  Russell Landy is a partner at Damian Valori LLP, where he represents businesses, individuals, and fiduciaries in complex commercial and employment litigation. His practice includes shareholder and contract disputes, class actions, and government enforcement matters involving the SEC, CFTC, and FTC. He holds an AV Preeminent Rating from Martindale-Hubbell.

A graduate of the University of Miami School of Law, Mr. Landy also earned his B.B.A. in Marketing and Finance from the university. He is an active leader in The Florida Bar's Business Law Section and frequently speaks on topics related to business and employment litigation.

Paul Brown

Paul Brown joined the FICPA in November 1992 and is the Vice President of Professional and Technical Standards for the Florida Institute of CPAs (FICPA). One of Paul’s main duties is to serve as the technical reviewer in Florida for the American Institute of Certified Public Accountants (AICPA) Peer Review Program. The program administers approximately 300 reviews annually in Florida and oversees approximately 85 peer reviewers. Paul also assists members in the areas of professional ethics and professional standards. As part of his role with the FICPA Paul has instructed and authored continuing education programs for the AICPA and FICPA, for which he has received several outstanding discussion leader and author awards. Paul is serving on the AICPA’s Peer Review Standards Task Force, Technical Reviewers Advisory Task Force to the Peer Review Board, and former chair of the Audit Committee for the City of Tallahassee.
Prior to joining the FICPA, Paul was an audit manager with the regional firm of Williams, Cox, Weidner & Cox (now Carr, Riggs & Ingram) in Tallahassee, Florida. Paul holds a Bachelor of Science degree in accounting and finance from Florida State University and has been licensed as a CPA since 1988.

Michael Marcusky

After Graduating from the University of Florida in 1989 began working in the CIRA industry including controller for a property management company,  auditor manager, partner in Juda, Eskew CPA in charge or Association audits, taxes and over seeing monthly compilations.