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, is a partner at Simione Macca & Larrow LLP. He has 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, is a managing partner at Simione Macca & Larrow LLP. During his career, Carmen has served a diversified clientele consisting of closely-held companies, not-for-profit organizations and governmental agencies. His core areas of practice include strategic business planning and counseling, mergers and acquisitions, employee stock ownership plans, family succession planning, bank financing, pre-IPO planning, litigation services, IRS and state representation, plus domestic and international tax planning.

Partner Ronald Larrow, CPA

Ronald Larrow, CPA, is a partner at Simione Macca & Larrow LLP. Prior to joining our firm, Ron spent more than 20 years at Simione Scillia Larrow and Dowling, LLC, providing federal and state tax consulting services to closely-held businesses and their owners.

Partner Julianne J. Gillespie, CPA

Julianne J. Gillespie, CPA, is a partner at Simione Macca & Larrow LLP. 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 is also 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, is a partner at Simione Macca & Larrow LLP. She brings years of valuable experience to our firm, particularly in areas such as 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 Guerrera, CPA, is a partner at Simione Macca & Larrow LLP. Rocco has over 15 years of experience in providing audit and business advisory services to both public and private companies, including over 3 years of experience at PricewaterhouseCoopers. This experience includes reviewing and assessing control environments under the Sarbanes-Oxley Act of 2002, financial statement preparation and review, communication with top-level financial officers, and preparation of technical accounting memorandums.

Partner David Grindle, CPA, CFE

David Grindle, CPA, CFE, is a partner at Simione Macca & Larrow LLP. He has over 25 years of experience in public accounting. His experience in public acconunting includes federal and state corporate tax, partnership and individual tax planning, consultations, audits and compliance reviews. In addition, he has over 13 years of experience as a Certified Fraud Examiner. His experience as a certified fraud examiner includes providing forensic accounting services to attorneys and business owners involved in litigation of white-collar crime.

Partner Jeanne P. Cohen, CPA, CFE

Jeanne P. Cohen, CPA, CFE, is a partner at Simione Macca & Larrow LLP. Ms. Cohen is a Certified Public Accountant with over 15 years of experience. Ms. Cohen is also a Certified Fraud Examiner.

Partner Rochelle S. Reynolds, CPA

Rochelle S. Reynolds, CPA, is a Partner at Simone Macca & Larrow LLP. Her experience includes over 29 years of conducting, supervising, and reviewing tax and financial engagements throughout a wide variety of industries including: manufacturing, health care, and service organizations.

Partner Jennifer Looney

Jennifer Looney is a partner at Simione Macca & Larrow LLP. Jen has over 15 years of experience providing accounting and consulting services throughout a wide variety of industries including: home health care, not-for-profit, manufacturing and service organizations. She is knowledgeable in bookkeeping, tax and attestation services, and is well-known for providing exceptional client service and developing long-term client relationships.

Partner Patrick J. Reynolds, CPA, CVA

Patrick J. Reynolds, CPA, CVA, is a partner at Simione Macca & Larrow LLP. He is a certified Public Accountant and a Certified Valuation Analyst with over 18 years of experience in Public Accounting.

Partner Randee Roucoulet, CPA

Randee Roucoulet, CPA, is a partner at Simone Macca & Larrow LLP. Randee has over 20 years of experience in providing tax and accounting services throughout a wide variety of industries. She has been involved in all aspects of engagements from budgeting and scheduling to financial statement preparation and interaction with management.

Partner Michael Gavagni, CPA, MSA, MSAT

Michael Gavagni, CPA, MSA, MSAT, is a partner at Simione Macca & Larrow LLP. Michael’s career began at the Hartford office of Deloitte & Touche LLP, where he provided audit and business advisory services to both public and private companies. This experience included reviewing and assessing control environments under the Sarbanes-Oxley Act of 2002, financial statement preparation and review, and communication with top-level financial officers.

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