About HBME · What Drives Us
Our Core Values
Integrity First
We give honest advice even when it's not what you want to hear. Your trust is our most valuable asset.
Proactive Planning
We reach out with ideas and opportunities — not just when you call us. Good accounting is year-round.
Deep Expertise
Our team stays current on tax law changes, regulations, and financial best practices.
Personal Service
You have a dedicated professional who knows your name, your family, and your financial goals.
Our People
A Deep Bench You’ll Actually Know
You work directly with a named professional — never a call-center rotation. Behind them stands a full team of CPAs and Enrolled Agents built up over four decades.
Partners (9)
Michael L. Smith, CPA
Managing Partner, Tax & Consulting Services
Michael (Mike) has over 32 years of experience in public accounting, with 30 of them at HBME. He graduated from Brigham Young University in 1994 with a Bachelor and Master of Science in Accounting. He began his career in Arizona as a Tax Associate with Deloitte, and joined HBME in 1996. His expertise includes real estate development and construction, rental property ownership and management, wholesale and retail manufacturing, professional service providers, and non-profit organizations. He is an active member of both the Utah Association of CPAs and the AICPA. Michael is married and has four children and six grandchildren.
Jason L. Tanner, CPA
Partner, Tax & Consulting Services
Jason has over 29 years of accounting experience, specializing in tax planning and business consulting for high-income individuals, construction, wholesale and retail manufacturing, professional service providers, and non-profit organizations. He earned his bachelor's and master's degrees in accounting from the University of Utah in 1996 and 1997. An active member of both the Utah Association of CPAs and the AICPA, Jason prides himself on being a "Value Add" to all his clients — and he loves working at HBME (since 1997). Jason is husband to Holly, father of four, and proud grandfather (Papa) of six. He loves spending time with family, finding rivers to fly-fish, swimming in the ocean, and serving in his community.
Robert D. Wood, CPA
Partner, Assurance Services (Department Chair)
Robert (Rob) has over 26 years of experience providing audit services to a wide range of organizations, and has been with HBME for over 21 years. He earned a master's degree in professional accountancy from Weber State University in 2000 and began his career with the Utah State Auditor's Office, planning and performing governmental compliance, financial, and federal single audits. Since joining HBME in 2005, he has expanded into audits of commercial and nonprofit organizations across construction, manufacturing, professional services, nonprofits, and government. His work includes financial statement audits, single audits, governmental compliance audits, and agreed-upon procedures, and he specializes in FASB, GASB, and GAAP reporting. An active member of the UACPA and AICPA, Rob is married with three children and enjoys golf, hiking, service, and relaxing at the beach.
Aaron R. Hixson, CPA
Partner, Assurance Services
Aaron has more than 24 years of assurance experience in public accounting, including 19 years at HBME. He earned his Bachelor of Science in Accounting from Brigham Young University and his MBA with an emphasis in Information Technology from the University of Utah. (He emphatically bleeds blue!) His career began in 2002 at Ernst & Young in Seattle, followed by a firm in Boise that was acquired by Eide Bailly, before landing at HBME in 2007. He has built deep expertise with local governments (counties, municipalities, school districts, and HUD multi-family housing), manufacturers, and non-profit entities. An active member of the Utah Association of CPAs and the AICPA, Aaron enjoys life with his wife, their four kids, and two daughters-in-law.
Ted C. Gardiner, CPA
Partner, Tax & Consulting Services
Ted brings over 22 years of public accounting experience, specializing in tax planning and compliance for real estate businesses and owners (construction, development, multifamily, commercial, and investment). His other areas of practice include tax-exempt organizations, tax controversy, and high-net-worth individuals. Ted began his career at KPMG in Salt Lake City in 2004 before joining HBME in 2006. He holds a Bachelor's and Master of Science in Accounting from Brigham Young University (both degrees framed in crimson red!). An active member of the Utah Association of CPAs and the AICPA, Ted is married and the proud father of three children.
Jeffrey B. Miles, CPA
Partner, Assurance Services
Jeffrey (Jeff) has 20 years of experience in public accounting, with 18 of them at HBME. He graduated from Idaho State University in 2005 with a Bachelor of Science in Business Administration (emphasis in Accounting and Finance) and began his career in 2006 with PricewaterhouseCoopers (PwC) in Dallas, Texas, before joining HBME in 2008. His expertise includes employee benefit plans, private companies, and local governments. An active member of the Utah Association of CPAs and the AICPA, Jeff is married with five children.
Jesse S. Malmrose, EA
Partner, Tax & Consulting Services
Jesse has over 27 years of experience in public accounting, all of them at HBME, and is licensed with the IRS as an Enrolled Agent. He joined HBME in 1999, graduated from the University of Utah in 2003 with a bachelor's degree in accounting, and earned a master's in accounting from the University of Phoenix in 2011. His expertise includes taxation for high-income individuals, partnerships, C- and S-corporations, estates, and tax-exempt organizations, and he is skilled in QuickBooks and payroll reporting compliance. An active member of the Utah Association of CPAs and the AICPA, Jesse is married with three children.
Troy Nilson, CPA
Partner, Assurance Services
Troy brings over 34 years of experience, specializing in audit and consulting for medium- and large-sized national and multi-national corporations in the wholesale, software, and manufacturing industries, and has assisted many clients looking to go public. He has vast experience in assurance services for not-for-profit organizations and employee benefit plans, recently became SOC® certified, and performs many reviews and compilations across industries. A member of the AICPA and UACPA, Troy has served as a board member and audit committee chairman of an oil & gas company. He earned a bachelor's in accounting and a master's in computer information systems from Utah State University, and enjoys time with family (especially as a grandpa) and golf.
Janice Anderson, EA
Partner, Tax & Consulting Services
Janice has 46 years of experience in public accounting, all of them at HBME — she has been with the firm since its origination in 1980. She graduated from LDS Business College in 1980, and her expertise includes tax planning and services for partnerships, corporations, and individuals. An active member of the Utah Association of CPAs and the AICPA, she is skilled in QuickBooks and payroll reporting compliance. Janice is married with two children and enjoys gardening and cooking.
Managers (7)
Blake Burns, CPA, CMA
Manager, Tax & Consulting Services
Blake has over 6 years of experience in individual and corporate taxes, working with large multi-state and multinational businesses to advise on and prepare all their tax compliance needs. He managed a dedicated team focused on the Low-Income Housing Tax Credit, has a passion for real estate ventures, and regularly assists clients with income tax provisions. He holds CPA licenses in Utah and Texas and is a Certified Managerial Accountant (CMA) in Utah, with a bachelor's and master's in accounting from the University of Utah. Blake grew up in Salt Lake and now lives in Lehi with his wife and three girls; he enjoys running, biking, and playing with his kids.
Shawn K. Cottle, CPA
Manager, Tax & Consulting Services
Shawn joined the firm over 7 years ago after working as a controller in retail/wholesale, transportation, and professional services. He brings hands-on experience with new business owners in the start-up phase, established owners implementing sound accounting policies and procedures, and experienced owners refining their core competencies. Shawn earned his bachelor's degree from Brigham Young University in 1996 and his master's in taxation from Weber State University in 2005. He and his wife, Karen, have five children.
Nate E. Erickson, EA
Manager, Tax & Consulting Services
Nate has over 21 years of experience providing comprehensive tax planning, compliance, and advisory services to individuals and small businesses. He earned a bachelor's in accounting and an MBA from Weber State University. Nate lives in Farmington with his wife and three children, who keep them busy with soccer, basketball, football, golf tournaments, and cheer competitions. Outside the office he enjoys hiking, boating, golfing, and the outdoors.
Michael B. Foote, CPA
Manager, Tax & Consulting Services
Michael graduated from Weber State University in 2019 with a bachelor's in accounting and earned his master's in accounting from Southern Utah University in 2021. With the firm since 2019, he has 7 years of public accounting experience focused on helping clients identify and secure every deduction they're entitled to, going beyond routine tax preparation to help build lasting financial foundations. He has developed deep expertise navigating complex, evolving tax legislation, working with high-income individuals, partnerships, estates, and tax-exempt organizations. Outside of work, Michael enjoys a good Diet Coke and occasionally negotiating with his computer.
Montana Hadley, CPA
Manager, Tax & Consulting Services
Montana has over 9 years of experience as a tax professional and supports a variety of clients with tax preparation and related needs. She is an active CPA in the state of Utah.
Tami Thurgood, CPA
Manager, Tax & Consulting Services
Tami has over 16 years of experience as a tax professional and a passion for helping individuals and businesses navigate tax matters with practical, strategic solutions. She earned her master's in accounting from Utah State University and is a CPA in Utah, with experience ranging from sole practice to mid-size companies to the multinational firm Deloitte. Outside of work she enjoys family time, hiking, and pickleball, bringing that same energy and collaborative spirit to every client relationship.
Warren P. Anderson, CPA
Manager, Assurance Services
Warren has over 9 years of experience providing audit and assurance services across many industries, with expertise in local governments (municipalities, counties, and local districts), software, and not-for-profit entities. He earned his bachelor's in accounting from Utah Tech University and a master's in accounting from the University of Utah, and is a CPA licensed in Utah and a member of the AICPA and UACPA. Outside the office, Warren enjoys traveling with his wife, exploring cuisines in his kitchen, and running marathons.
Associates (14)
Clarke R. Bradshaw, CPA
Associate, Tax & Consulting Services
Clarke is one of the original founders of Hansen, Bradshaw, Malmrose & Erickson, PC (now HBME, LLC). He graduated from Brigham Young University in 1976 with a bachelor's degree in accounting. His personal technical competence is in the planning and taxation of corporations, partnerships, individuals, and estates. Clarke has served in various professional and civic associations. He is married and has five children.
Braden Holt
Associate, Tax & Consulting Services
Braden has over 5 years of experience as a tax professional and supports a variety of clients with tax preparation and related needs. He is actively working toward becoming a CPA in the state of Utah.
Holly Hoopes
Associate, Tax & Consulting Services
Holly has 12 years of experience in public accounting, with 7 of them at HBME. She graduated from BYU-Idaho in 2006 with a bachelor's in accounting and began her career in Colorado Springs before joining HBME in 2011. She stepped away in 2013 to care for her two daughters and support her husband, who relocates throughout the country on active duty in the U.S. Air Force, and returned to HBME in 2022, working remotely. Her expertise includes individual, partnership, and S-Corp returns.
Lori Malmrose
Associate, Tax & Consulting Services
Lori has over 25 years of experience as a tax professional and supports a variety of clients with tax preparation and related needs.
Madelyn Parrish
Associate, Tax & Consulting Services
Madelyn (Maddie) has over 6 years of experience in accounting and enjoys providing thoughtful, detail-oriented service while building meaningful relationships with clients. She earned her bachelor's and master's degrees in accounting from Southern Utah University. Maddie grew up in Bountiful, Utah, and loves spending time with her husband and two sons, enjoying the outdoors through sports, boating, rock climbing, and travel.
Steve Samowitz, CPA
Senior Associate, Tax & Consulting Services
Steve is a Senior Associate with over 21 years of experience providing comprehensive tax planning, compliance, and advisory services to individuals and small businesses. He earned his Bachelor of Business Administration in Accounting from Idaho State University and is a CPA licensed in Idaho. Steve lives in Blackfoot, Idaho, with his wife and three teenage children, and enjoys farming in southeast Idaho.
Ryan Schoessow, CPA
Associate, Tax & Consulting Services
Ryan works part-time for HBME and has over 8 years of experience as a tax professional, supporting a variety of clients with tax preparation and related needs. He is an active CPA in the state of Utah.
Carter Smith
Associate, Tax & Consulting Services
Carter has over 5 years of experience as a tax professional and supports a variety of clients with tax preparation and related needs. He is actively seeking to become a CPA in the state of Utah.
Meili Willey
Associate, Tax & Consulting Services
Meili has 3 years of tax experience, providing individuals and businesses with tax planning, compliance, and consulting services. She earned her Master of Accountancy from Utah Valley University. Meili and her husband love traveling, country music concerts, and finding "hole-in-the-wall" restaurants. To keep her left and right brain balanced, she also works at a salon, creating art through cosmetology services.
Ethan Godfrey
Associate, Assurance Services
Ethan has 3 years of experience providing audits for clients across a variety of industries, with a focus on governmental and employee benefit clients. He earned both a bachelor's and master's degree in accounting from Southern Utah University and is currently pursuing his CPA license in Utah. Outside of work, Ethan enjoys time with his wife and two young sons, camping, and family.
Todd Sullivan
Senior Associate, Assurance Services
Todd joined HBME in 2016 after beginning his auditing career with the Utah State Tax Commission. He provides audit and assurance services to not-for-profit organizations, small and medium-sized businesses, and local governments. Todd earned a bachelor's in accounting from Utah Tech University and a master's in accountancy from Southern Utah University. Outside of work he enjoys family, the outdoors, playing guitar, and DIY projects.
Tilly Vasquez-Puefua
Associate, Assurance Services
Tilly joined HBME in 2024 and has experience providing assurance services for clients in varied industries. She earned her bachelor's in accounting from Weber State University and is currently pursuing a master's in accounting. Outside of work, Tilly enjoys running and spending time with family and friends.
Cody Vuyk
Associate, Assurance Services
Cody recently completed a three-month internship with HBME in July 2026 and has started a full-time position. He received his bachelor's in accounting from Utah Valley University and is working toward becoming a CPA. Cody lives in Fruit Heights with his wife and enjoys the gym, soccer, basketball, golf, and time with family and friends.
Robert Wendel
Associate, Assurance Services
Robert (Rob) has more than 2 years of experience providing assurance services to counties, municipalities, nonprofit organizations, and for-profit clients. Before joining the firm, he spent over 29 years as a Finance Director in the private sector, bringing extensive financial management, accounting, and operational expertise. His broad background gives clients practical insight into financial reporting, internal controls, and operations. Rob lives in Grantsville and enjoys time with his wife and four children, hiking, hunting, water skiing, and surfing.
Administrative (3)
Charrie Peay
Office Manager
Charrie has been with the firm since 1983 and provides a variety of administrative functions across the practice.
Holly Tanner
Office Assistant & Bookkeeper
Holly provides a variety of administrative and bookkeeping functions for the firm.
Atticus Tanner
Office Assistant & Bookkeeper
Atticus (Atti) is an office and accounting assistant with 2 years of experience scanning, organizing, and autoflowing tax documents for clients of all types, and is now learning bookkeeping and tax return preparation. She graduated from Salt Lake Community College in 2026 with an associate of science in business and is pursuing a bachelor's in accounting at Weber State University. She loves family time, her plants and cat, RPGs, and is learning American Sign Language and how to sew.
Our Story
Born on Tax Day, 1980
Our firm was founded on April 15, 1980 — Tax Day — as Hansen, Steed, Bradshaw & Malmrose, after four exhausted tax professionals had just completed yet another busy season feeling that their hard work and long hours benefited their bosses more than themselves. Against many odds, a bit of anxiety, and with much-needed support from their families, they leased a small office in downtown Salt Lake City and got to work.
The practice grew through the 1980s and into the 1990s, when Erickson joined as assurance partner — along with professional and administrative staff — while Steed moved on to a new adventure. And just like that, HSBM became HBME: Hansen, Bradshaw, Malmrose & Erickson. By 2001 the firm had outgrown its Salt Lake City space and moved to Bountiful, Utah, purchasing a building to call home.
The firm kept growing — reaching about 25 people by 2020, when the founding partners retired and the firm welcomed new ownership as HBME, LLC. Today our team is 33 strong, carrying the founders’ spirit forward: sophisticated expertise, delivered personally. Committed. Experienced. Trusted.

Our Bountiful office, circa September 2001 — move-in day for a firm still wearing its founders’ names.
- 1980
Founded on Tax Day as Hansen, Steed, Bradshaw & Malmrose in downtown Salt Lake City
- 1980s–1990s
Growth years — Erickson joins as assurance partner in the early 1990s; Steed moves on; HSBM becomes HBME
- 2001
The firm outgrows Salt Lake City and purchases its own building in Bountiful
- 2020
Founding partners retire; new ownership carries the firm forward as HBME, LLC
- Today
A team of 33 serving individuals, businesses, and organizations nationwide
Credentials & Affiliations
The Expertise Behind Your Finances
Ready to Work With a CPA Who Actually Knows You?
Schedule a free, no-obligation consultation with the HBME team. We’ll review your current situation, answer your questions, and show you what proactive financial planning looks like.

