Path: Board Members Welcome: Guest
    Arizona's landscape Beautiful Sunset over Phoenix Arizona
The Arizona State Board of Accountancy is established by A.R.S. § 32-702 and consists of seven board members who are residents of Arizona and who are appointed by the Governor for five-year terms. Five members are Certified Public Accountants and two are public members.
 Julie S. Klewer, CPA
 Term expires July 3, 2019
Julie Klewer is the partner in charge of the audit and assurance practice of LUDWIG KLEWER & CO. PLLC in Tucson, Arizona. She received her Bachelor’s degree in Accounting from Arizona State University in 1988 and began her career in Tucson with Coopers & Lybrand. Julie’s 20 years of experience in the public accounting arena has spanned the range from small, local firms to large, international firms. In 1999, Julie briefly put her public accounting career on hold and received her MBA degree from the University of Arizona. She subsequently co-founded Marketing Intelligence, LLC, a Tucson-based marketing research and strategic consulting business. In 2002, she made the decision to resume her accounting career. Throughout her career, Julie has taught undergraduate courses in marketing and business administration, as well as graduate courses in accounting, at the University of Arizona. She served as Chair of the 2006 Tucson Heart Ball benefiting the American Heart Association, and she is a recent past Chair of the Board of Directors of the Arizona Society of Certified Public Accountants.
 William C. Heimerdinger, CPA
 Term expires July 3, 2020
William C. Heimerdinger "Chuck" is a retired partner from Ernst & Young LLP where he served in the audit practice for over 32 years. Chuck served as EY's health care technical leader and EY's representative on the AICPA Health Care Expert Panel. He also previously served as the firm's provider care sector resident developing thought leadership, educational materials and performed research on technical issues impacting the health care industry. Chuck graduated from the University of Louisville and started his career in the firm's Louisville office. He transferred to the firm’s Phoenix office in 1995 where he worked until his retirement in 2018. Chuck served clients in several industries throughout his career, with a focus on health care providers, payers and life sciences companies. Chuck possesses significant auditing and financial reporting expertise including development stage entities, not-for-profit entities, statutory-basis reporting and OMB Circular A-133 compliance and reporting. He advised clients throughout his career on key industry issues including business combinations, purchase price allocations, leasing transactions and debt offerings. Chuck is a member of the American Institute of CPAs, the Arizona Society of CPAs and the Healthcare Financial Management Association. In addition to his role on the Arizona state Board of Accountancy, he also serves on the Finance Committee of two not-for-profit organizations.
 Giselle C. Alexander, CPA
 Term expires July 3, 2021
Giselle Alexander is a CPA and attorney, practicing tax controversy law with Dickinson Wright, PLLC. She started her professional career with Ernst & Young, LLP in Phoenix and later joined Frazer Ryan Goldberg & Arnold, LLP. Giselle earned both her B.S. and J.D. from Arizona State University and her LL.M. from Northwestern University School of Law in Chicago, Illinois. Giselle also serves on the Executive Council of the State Bar of Arizona Tax Law Section; the American Bar Association’s Section of Taxation, State and Local Tax Committee; and as Treasurer of the Paradise Valley Chapter of the National Society of Daughters of the American Revolution.
 Bruce David Beach, CPA
 Term expires July 3, 2023
Bruce D. Beach is Chairman of the Board and a Senior Advisor for BeachFleischman PC. He is in charge of coordinating the firm’s diverse array of consulting services and has provided accounting and assurance, consulting and business advisory services to numerous companies during his 44-year career in public accounting. His areas of specialty include mergers and acquisitions, business and organizational consulting, strategic business planning, and business succession planning. He has industry experience in health care, construction, high tech, manufacturing, real estate, retailing, transportation, wholesaling, and insurance and service industries. He has both a Bachelor of Science and Masters of Business Administration from the University of Arizona and is a member of the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants. He is active and held leadership roles in a variety of business and community associations including the Southern Arizona Leadership Council, Western Alliance Bancorporation, Tucson Festival of Books, Carondelet Health Network Board of Directors, United Way Board of Directors, Child and Family Resources, and St. Mary’s Centurions Board of Directors. He has also been recognized with the following awards:
       2016 Honored as a Distinguished Graduate of UA Eller MBA
       2013 The Construction Industry’s Good Scout Award
       2010 Tucson Metropolitan Chamber of Commerce’s Man of the Year Award
       2009 Wells Fargo’s Copper Cactus Award for Small Business Leader of the Year
       2008 Arizona Business Magazine’s Centers of Influence Award
 Gary L. Freed, Public Member
 Term expires July 3, 2019
Gary Freed has in excess of 35 years of experience in finance and accounting with primarily public accounting firms. He is a former Arizona CPA and a retired California CPA, who began his career in public accounting by working six years in the audit departments of the Los Angeles and Phoenix offices of Arthur Andersen & Co. Then, after one year as the Chief Financial Officer of a local holding company, Mr. Freed joined a local CPA firm and was involved in auditing, accounting, tax and consulting as well as litigation support services and conducting peer reviews. During his 18 years with Zolondek, Strassels, Greene & Freed, PC, he also had contracts to provide CPA investigations for the Arizona State Board of Accountancy. Upon the merger of his firm with Clifton Gunderson, LLP, Mr. Freed was exclusively involved in providing litigation support services and business valuation services and he has testified in excess of 60 times as an expert witness. He retired from daily practice in 2011 and has continued to be active as a leader in various community service organizations. Mr. Freed was named City of Mesa, "Outstanding Young Man of the Year" in 1990 by the Mesa Leadership Alumni Association and was selected for the "Public Service Award" in 1996 by the Arizona Society of CPA’s. He was a member of various committees of the Arizona Society of CPA’s and was also a member for 10 years of the Arizona State Board of Accountancy’s Law Review Committee, serving as its chair for 5 years. Mr. Freed graduated with a Bachelors of Science in Business Administration Majoring in Accounting, with High Distinction from The University of Arizona in 1978.
 Larry C. Schafer, Public Member
 Term expires July 3, 2023
Larry was born into an Air Force family at Maxwell AFB in Montgomery, Alabama. His father retired and the family moved to Phoenix in 1965. He graduated from Arizona State University (B.S., Finance) in 1970. He received a Juris Doctorate from ASU in 1970 and a Masters in Tax Law (L.M.T.) in 1979 from Georgetown University Law Center. He is licensed to practice before all Arizona and federal courts in Arizona and the U.S. Tax Court. In January, 2019, Larry celebrated his 40th year of practice as an attorney with the Phoenix law firm of Warner Angle Hallam Jackson & Formanek PLC. He has served on its Executive Committee and is the Chair of the tax and estate planning department. His areas of practices business formations, transactional law, tax law with an emphasis on estate planning, trust administration and non-profit corporations.

Larry is married to Marj, who holds a doctorate in Education. They have four daughters (an Educator, C.P.A., Investment Advisor, and an Attorney), and five grandchildren. He is a veteran (U.S. Army Judge Advocate General’s Corp, 1973 to 1978). He has been very active in Masonic organizations, having served as Grand Master of Masons in Arizona (1998-9). He holds many honorary awards with the Masons, including the coveted 33° of the Ancient and Accepted Scottish Rite of Freemasonry. He has served in a leadership role in most of the Arizona Masonic bodies and has been a Trustee of many of them for numerous years. He also served a three-year term as a Trustee of the George Washington National Memorial in Washington D.C. He has been instrumental in forming and operating numerous Masonic and non-Masonic civic non-profit organizations. He was the President and a Director of the Arizona Literacy and Learning Center.

Larry brings to the State Board of Accountancy a healthy respect for the accounting profession having almost travelled that path. Having conquered the concept of debits and credits, his path was diverted after having been introduced to cost accounting.
 Tiffany Young, CPA
 Term expires July 3, 2022
Tiffany is a partner in the Arizona tax practice of Deloitte and has over 23 years of experience assisting emerging and mature companies with their federal and state tax planning and compliance needs. Currently, she leads Deloitte Tax’s middle market practice in Phoenix and spends a significant amount of her time serving closely held businesses including pass-through entities and high net worth individuals. Tiffany began her public accounting career in 1994 with Arthur Andersen & Co. in Southern California after graduating with Bachelor of Science, Magna Cum Laude, and Master of Accountancy degrees from Brigham Young University. In 2002, she began working at Deloitte in Los Angeles and then transferred to the Phoenix, Arizona practice in 2005. At Deloitte, Tiffany leads the Women’s Initiative (WIN) program for the audit, consulting and tax practices in Phoenix, is the National University Lead Partner for Brigham Young University and was a member of Deloitte Tax’s Partner Admissions National Review Committee from 2014 – 2016. Tiffany is a licensed CPA in Arizona and California and a member of the American Institute of CPAs. She is also a member of the Arizona Society of CPAs and served on the Board Nominating Committee in 2015. Within the community, Tiffany is involved with the Phoenix Chapter of Financial Executives International (FEI) and served on the FEI CFO of the Year Award committee from 2014 – 2016. She is also a board member and past 3 year board chair of Arizona Women’s Education and Employment (AWEE), a non-profit organization focused on helping men, women and youth through the dignity of work.

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