James G. Zupka, CPA – Partner

James G. Zupka founded the firm of James G. Zupka, CPA, Inc. in 1981. He earned a Bachelor of Business Administration degree from Cleveland State University.

During his career, Mr. Zupka has served as an auditor, a financial analyst, and a management consultant. He has considerable experience in governmental auditing and consulting, including federally funded programs, counties, cities, and school districts.

Mr. Zupka has extensive knowledge of large-scale testing at the city and county levels and also has assisted many local cities and school districts in their conversion process.

Mr. Zupka has also served health care clients on a regular basis, including preparation of cost reports, financial statements, tax returns, and quarterly payroll tax returns, reimbursement calculations, and overall general consulting. He has also served as an auditor and consultant for financial and compliance audits of a number of multi-funded community action agencies and is knowledgeable of CAA programs and requirements.

Sujata Sulzer – Partner

Sujata M. Sulzer joined the firm of James G. Zupka, CPA, Inc. in 1984. She earned a Bachelor’s Degree in Business Administration from Cleveland State University.

Mrs. Sulzer is a Partner overseeing the Firm’s audits and has extensive experience in performing audits, compilations and reviews, and consulting.  She has worked with many governmental and non-profit organizations, including counties, cities, school districts, park districts, insurance pools, and general health districts.

Mrs. Sulzer’s experience also includes assisting the Firm’s clients with converting accounting systems to conform to generally accepted accounting principles (GAAP), setting up accounting systems, implementing policies and procedures to conform with the Ohio Revised Code, Uniform Guidance compliance and other grant requirements, and review of the Annual Comprehensive Financial Report.

Sarah Salnajs – Managing Partner

Sarah Salnajs joined the firm of James G. Zupka, CPA, Inc. in 2006.  She earned a Bachelor of Science degree with a major in Accounting from Indiana Wesleyan University and received her MBA with specialization in accounting.

Ms. Salnajs has acquired a diverse background of GAAP conversion and audit experience in her time with the firm. Ms. Salnajs is a Partner overseeing the Firm’s GAAP conversions and consulting services, including assisting the Firm’s clients with the conversion of cash basis to GAAP basis financial statements, and implementation of new GASB pronouncements and accounting standards.  She has worked with cities, schools, colleges, insurance pools and non-profit organizations. Many of the Firm’s engagements for which Ms. Salnajs is the Partner-in-Charge include the preparation of the Annual Comprehensive Financial Report.

Kyle Dougherty, CPA – Managing Partner

Mr. Dougherty joined the firm of James G. Zupka, CPA, Inc. in 2012.  He earned a Master of Accountancy degree with a major in Financial Accounting/Audit from Cleveland State University.

In his time with the Firm, Mr. Dougherty has gained considerable experience in audit and GAAP conversion services for local government entities, including cities, school districts, housing authorities, counties, and non-profit organizations.  He also has extensive experience performing Single Audits under Uniform Guidance, and review of the Annual Comprehensive Financial Report. Along with Mrs. Sulzer, he oversees the Firm’s audit services.