Toll Free: 800-493-5605
4130 Whitney Avenue, Hamden, CT 06518 • Phone: 203-281-0540 • Fax: 203-287-6788
85 Wolcott Hill Road, Wethersfield, CT 06109 • Phone: 860-529-5600 • Fax: 860-529-5605
On Balance. We Offer You More. SM&L provides a full range of services to clients in Connecticut, Massachusettss, Rhode Island, New York, California and Florida; we also provide consulting services on a national basis.
Get to know our talented team of tax experts

Each member of our team adds value to our firm. Each of them has distinct abilities and talents that help Simione, Macca & Larrow provide our full range of expertise.


Partner Richard C. Simione, CPA

Richard C. Simione, CPA brings to the firm more than 35 years of experience in serving closely held businesses and not-for-profit organizations throughout the country. After graduating from Providence College, Dick served with the U.S. General Accounting Office in Washington, D.C.

Managing Partner Carmen J. Macca, CPA

Carmen J. Macca, CPA, received his Bachelor of Science degree in accounting from Bentley College in 1979, and a Master's Degree in taxation from the University of Hartford in 1984.

Partner Ronald Larrow, CPA

Ronald Larrow, CPA, graduated from Bryant College with a Bachelor of Science degree in Accounting. In 1983, Ron received his Master's Degree in Taxation from the University of New Haven.

Partner Julianne J. Gillespie, CPA

Julianne J. Gillespie, CPA, graduated from the University of Connecticut with a Bachelor of Science Degree in Accounting. Throughout her 15-plus year career, she has provided accounting, auditing, consulting and tax services to companies within several industries, including manufacturing, real estate, architecture, engineering, insurance, and printing. Julie also is experienced in providing 401(k) audits, and has performed audits for municipalities as well as not-for-profit organizations.

Partner Kathleen S. Held, CPA

Kathleen S. Held, CPA brings years of valuable experience to our firm especially in the areas of conducting, supervising, and reviewing financial and tax engagements. Kathy, has served clients in several industries, including construction, manufacturing, health care, retail stores, and service organizations.

Partner Rocco Guerrera, CPA

Rocco earned his Bachelor of Science degree in Accounting and Masters of Business Administration from Fairfield University. He is a Certified Public Accountant licensed in the State of Connecticut. Rocco is a member of the American Institute of Certified Public Accountants and the Connecticut Society of Certified Public Accountants. He earned a digital badge from the AICPA which designates him as an expert in audits of employee benefit plans.

Partner David Grindle, CPA, CFE

Dave is a graduate of Quinnipiac University with a Bachelor of Science in Accounting. He is a Certified Public Accountant, a member of the American Institute of Certified Public Accountants (AICPA) and the Connecticut Society of Certified Public Accountants (CSCPA). Dave is also a Certified Fraud Examiner and Certified in Financial Forensics.

Partner Jeanne P. Cohen, CPA, CFE

Jeanne P. Cohen, CPA, CFE graduated from the University of Connecticut with a Bachelors Degree in Accounting. Ms. Cohen is a member of the American Institute of Certified Public Accountants (AICPA), the Connecticut Society of Certified Public Accountants (CSCPA) and the Association of Certified Fraud Examiners (ACFE).

Partner Rochelle S. Reynolds, CPA

Rochelle is a graduate of Providence College with a Bachelor of Science in Accounting. She is a Certified Public Accountant licensed in the state of Connecticut. She is also a member of the American Institute of Certified Public Accountants and the Connecticut Society of Certified Public Accountants.

Partner Jennifer Looney

Jennifer Looney earned her Bachelor of Science degree from Quinnipiac College and is a partner at Simione Macca & Larrow LLP.

Partner Patrick J. Reynolds, CPA, CVA

Patrick J. Reynolds, CPA, CVA graduated from the University of Connecticut with a Bachelor of Science Degree in Accounting.

Partner Randee Roucoulet, CPA

Ms. Roucoulet graduated from Bryant College with a Bachelor of Science Degree with a concentration in Accounting.

Partner Michael Gavagni, CPA, MSA, MSAT

Michael earned his Bachelor of Science degree in Accounting and Masters of Science in Accounting from Quinnipiac University. He also earned his Masters of Science in Taxation from the University of Hartford. He is a Certified Public Accountant licensed in the State of Connecticut.

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