Carl E. McGookey, CPA, CVA, CGMA
Carl is our current President and Managing Partner. In addition, Carl's areas of practice include business and personal tax planning and preparation, accounting and financial reporting, and business planning and projections. In addition, he has received specialized training in performing business valuations, and was certified as a Valuation Analyst in 1999.
Also a native of Sandusky, he began his career in the profession of public accounting upon his graduation from Bowling Green State University in 1976 and became an owner in 1983.
Dennis C. Camp, CPA
A native of Norwalk and a 1979 graduate of Bowling Green State University, Denny has been at our Norwalk location since 1982 and became an owner in 1989.
As a Partner in charge of general client services, his areas of concentration include the construction, retail, and manufacturing industries in addition to providing advisory services to individuals and business clients.
David W. Brink, CPA
Sandusky & Norwalk Offices
As the Partner in charge of our Audit practice, he works in both of our offices. Dave offers specific industry expertise in construction, manufacturing, and employee benefits. In addition, he is active as a peer reviewer in the American Institute of CPAs' Peer Review Program, reviewing the accounting and auditing quality control policies and procedures of other CPA firms.
Also a native of Sandusky, Dave graduated from the University of Toledo in 1982 and began his career in public accounting with an international public accounting firm. He became an owner in 1992.
Kevin D. Kieffer, CPA
A native of Sandusky and a 1993 graduate of Eastern Michigan University with a Bachelor’s Degree in Business Administration. Kevin has been at our Sandusky location since 1997 and became an owner in 2008.
Kevin’s expertise is in taxation along with transaction and entity planning.
Michael K. Miller, Jr. CPA, CVA
Mike joined Payne, Nickles & Company in September 2003, and became an owner in January 2015. A lifelong native of Sandusky, Mike graduated from Miami University with his Bachelor of Science in Business in 2002 and Master in Accountancy in 2003. He earned his CPA license in 2004 and in 2009 he became a Certified Valuation Analyst (CVA).
Working primarily from our Norwalk office, Mike specializes in business and personal taxation and planning, business consulting, and business valuations.
Jeffrey J. Rosengarten, CPA, CFE
Jeff is a native of Miller City, Ohio. He graduated from the University of Toledo with a bachelor’s of business administration in 1993. Jeff joined Payne Nickles & Company in May 2000, and in 2012 he became a Certified Fraud Examiner (CFE). Jeff works in our Sandusky office.
Jeff currently lives in Gibsonburg, Ohio and is married to Amy. He has two sons, Nate and Derek, two stepdaughters, Sarah and Brittney, and a stepson, Gabe. In his spare time he enjoys golf, fishing, and attending sporting events. He has been involved in school and church committees and currently is a board member for Goodwill Industries of Erie, Huron, Ottawa and Sandusky Counties.
Allen R. Nickles, CPA, CFE, FCPA, CFF, CICA
Al is a native of Sandusky, a 1971 graduate of ITT University,
and became certified as a Fraud Examiner in 1994. He was president of Nickles, Zorn &
Associates in Sandusky from 1974 until merging with Payne, Nickles & Company in late
Al's expertise in litigation, wealth management, trusts and estates along with his extensive
tax knowledge allows him to advise a diverse group of clients in complex issues.
John D. Payne, CPA, AEP
John is a native of Findlay, and a graduate of BGSU. John served as the Tax Partner and the Managing Partner at Payne, Nickles & Co.