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Samuel Hammer CPA is the Managing Shareholder for Hammer Navarro and Associates CPA firm. Samuel is a Certified Public Accountant (CPA) and Certified Chartered Global Management Accountant (CGMA) with more than 30 years of healthcare experience serving C-Suite Operating Executive, Board of Director and Advisor to Physicians, Employers, Payors, Hospitals, Physician Groups, Law Firms, Manufacturers, and Government. He provides advice on mergers and acquisitions, strategy, physician integration, tax, and litigation support. Sam has performed substantial tax planning, compliance, and accounting services. Although his focus is on healthcare, he works with high net worth individuals and small to mid-sized companies within a number of other industries and professions. He is also responsible for representing the firm's clients with IRS and state issues.

After graduating from Emory University, Sam began his career at the international CPA firm of Price Waterhouse. He later moved to California expanding his experience in public accounting. He joined a local accounting firm, rose to become a shareholder and managing officer of the firm. Tax planning and preparation, general accounting support, due diligence analysis; business planning and review; operational assessments; governance advice; mergers and acquisitions; performance improvement; interim management; forensic accounting investigations and litigation support were added to his resume during the years following Price Waterhouse. He advised and helped clients achieve superior results through business decisions and planning. He learned to assemble and manage teams to implement value-added solutions.

Before moving back to Florida, Sam accepted a position as the CEO of a large integrated healthcare network in Riverside California. Once back in Florida, Samuel worked for Memorial Healthcare System and Broward Health before going back into public accounting as a CPA.

A detailed CV is available upon request.

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Medical Group Management Association (MGMA)
Broward County Medical Association (BCMA)

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Zoila Navarro-Pachon CPA is a Shareholder at Hammer Navarro and Associates CPA firm. Zoila is a Certified Public Accountant (CPA), and a graduate of the Master of Science in Taxation program at Florida International University.

Since 1989, Zoila has been providing extensive services in the areas of tax preparation, accounting, tax planning, tax research, tax examinations, and business consulting to a wide range of domestic and international clients. She also has vast experience in Estates, Gifts, and Trusts taxation and their representation before the Internal Revenue Service. Her clients include small to medium size businesses, professional practices, exempt organizations, estates, trusts, and high net worth individuals.

Zoila advises clients on tax minimization strategies and succession planning. She has a strong commitment to client service in a proactive and caring manner.

Prior to Hammer Navarro and Associates (HNAA CPA), she worked for other major South Florida CPA Firms.

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

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Ronald Herzog CPA is a Principal Emeritus at Hammer Navarro and Associates CPA, PA. Ronald has been a Certified Public Accountant for more than 40 years. He provides business tax, accounting, and financial advisory services to high net worth individuals, corporations, partnerships, trusts, and estates. He represents clients before the Internal Revenue Service and a multitude of other regulatory agencies.

Ronald graduated with a Bachelor’s degree from Florida State University and a Master’s degree from the University of Miami.

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

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Diana Sabacinski CPA is the Director of Advisory Services for Hammer, Navarro and Associates CPA firm. Diana is a Certified Public Accountant (CPA) and Certified Fraud Examiner (CFE) with more than 25 years of public and private accounting experience in the service, manufacturing, distribution, and health care industries. Diana provides advisory services as it relates to business forecasting and modeling, litigation support, bankruptcy support services, forensic audits, regulatory compliance, mergers and acquisitions, and various consulting projects.

After graduating from Quinnipiac University, Diana began her career at the international accounting firms of Deloitte, Haskins & Sells, and Coopers & Lybrand. After obtaining her CPA license, she worked as a Vice President of Finance of a public manufacturing company. Subsequently, she co-owned and operated a multi-location (7) computer training organization, ExecuTrain of Florida (ETF). ETF was listed on the INC 500 Fastest Growing Companies in 1992, and ETF received numerous awards for revenue, growth, profitability, and quality of services. Upon the sale of the company, Diana started LKJ Associates, Inc., a consulting firm, to assist others in the development, planning, start-up, and operations of their companies. During this time Diana worked with Sam Hammer and Schneider, Hammer & Associates on various consulting projects and business planning engagements.

In 2012, Diana joined the firm, SK Hammer and Associates CPA firm located in Plantation Florida as the Director of Advisory Service. The firm later became Hammer Navarro and Associates, PA in December 2015.

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)
Association of Certified Fraud Examiners (ACFE)
Certified Public Accountant (Florida and Massachusetts)

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Deborah oversees the administrative operations of the firm. She is in charge of our client tracking systems, clients records system and client scheduling. In addition to her other duties, Deborah is responsible for coordinating all activities relating to the Florida Treasure Hunt. Under Deborah’s supervision, the firm has assisted clients recover more than $100,000 of unclaimed property from the State of Florida. Deborah demonstrates leadership and teamwork, has a positive attitude, excellent organizational skills, computer proficiency, and relevant experience. Deborah attended the University of Louisville and is a licensed Notary Public.

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Tori King is the Director for Hammer Navarro and Associates CPA firm located in Plantation FL. Tori is a forensic accountant with a specialized accounting background in healthcare. Tori has garnered over 17 years of experience in the healthcare industry spanning her involvement from operations, financial accounting, reporting, and consulting.

Over the course of her career, Tori has held positions in both private and public accounting firms. Tori has worked closely with owners, administrators, Board of Directors, and practice managers to ensure all third-party filing requirements have been met and are in compliance with existing rules and regulations for both Federal and State governments.

Tori continues to remain focused on the healthcare industry and works closely with practice managers, doctors, dentists, and other medical professionals with accounting and tax needs; including budgetary, reimbursement, operations, strategic planning, and consulting matters. After years of working with our healthcare clientele, she has a comprehensive understanding of the daily challenges of healthcare businesses and running a medical practice. Thus, expanding her role in consulting services, where she offers our clients practical solutions to improve daily operations, finding ways to increase their overall profits, and other developmental opportunities.

Additional experience includes over five years within the Tax and Business and Advisory Services Divisions of Rachlin Cohen and Holtz, providing forensic accounting and litigation support services for restructures, due diligence, and asset-recovery initiatives for administered receiverships.

Education

Florida Atlantic University - Master of Accounting (Concentration in Forensic Accounting)
Nova Southeastern University – Master of Business Administration (Concentration Healthcare Administration)
University of Florida – Bachelor of Science in Therapeutic Recreation

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Mercedes Rodriguez is the Director for Hammer Navarro and Associates CPA firm located in Coral Gables, FL. Mercedes specializes in tax and accounting services and is a Certified QuickBooks ProAdvisor.

Mercedes has over 20 years of experience in accounting and tax services. Mercedes services clients in the areas of tax preparation, accounting, and business consulting. Mercedes has vast experience preparing business, individual, gifts and trusts, sales tax, and payroll returns. Her clients include small to medium size businesses, professional practices, estates, trusts, and high net worth individuals.

Mercedes is bilingual in English and Spanish.

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Lauren Wardell CPA is a manager of accounting and audit services at Hammer Navarro and Associates CPA firm. Lauren is a Certified Public Accountant (CPA) working within the public accounting industry for over 5 years. Lauren excels in problem-solving and leadership skills, team building, strong work ethic, and accountability to Hammer Navarro clients. Lauren has experience with AICPA and PCAOB accounting and auditing requirements as well as the Accounting Standards Codification.

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Elizabeth Smallwood is the Director for Hammer Navarro and Associates Healthcare Advisory services. She provides operational consulting services to large and small private and academic physician practices, health plans and ambulatory surgical centers. Elizabeth attended the University of Cincinnati and she was Certified as a Medical Practice Executive in 2003. She was clinically trained in the US Navy and holds US Navy certificates for Administration and as an Instructor.

Elizabeth has a specialized background in physician practice and health plan operations. Elizabeth has over 30 years of experience in the healthcare industry focused on large and small physician practice, ambulatory surgical center and health plan de Nuevo start up due diligence, development and management. In addition, Elizabeth has extensive experience in day to day revenue cycle management operations including risk adjustment program development and reconciliation, IT systems process integration, managed care contracting and reimbursement management.

Elizabeth has worked with the largest health systems, academic group physician practices and managed care organizations in the Country. She is a national speaker who has presented on topics related to provider profiling, medical management principals, physician practice operations, healthcare business development and marketing, managed care plan workflows and processes, tiered managed care networks, revenue cycle management, Medicare Advantage network development strategies and health plan risk adjustment processes.

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Gregory Vurro is a Senior Accountant for Hammer Navarro and Associates CPA firm located in Plantation Florida. Greg has more than 5 years of experience in the accounting industry focusing on tax preparation, planning, and accounting for homeowner associations. Greg is licensed in the state of Florida as a community association manager (LCAM). Greg has been with the CPA firm since 2011 with a brief furlough in 2012 to complete his MBA at the Florida State University graduating in the class of 2013. Greg completed his undergraduate studies at West Virginia Wesleyan College with a Bachelor's in Accounting and is a proud member of the Bobcat Nation class of 2011.

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Michelle Cachinero has over 24 years of experience in accounting. Michelle serves clients in the areas of tax preparation and accounting. Michelle has vast experience preparing individual, business, trusts, sales tax, and payroll tax returns. Michelle's clients range from small to medium-size businesses, professional practices, trusts, and high net worth individuals.

A Staff Accountant at Hammer Navarro and Associates, PA, Michelle Cachinero-Fernandez is a graduate from St. Thomas University with a Bachelor’s Degree in Business Administration specializing in Accounting. Michelle specializes in tax and accounting services. Michelle is proficient in QuickBooks, Microsoft Excel, Microsoft Word, and other specialized accounting programs.

Michelle is bilingual in English and Spanish.

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Jennifer Jimenez is a staff accountant at Hammer Navarro and Associates CPA firm located in Plantation Florida. Jennifer works with various clients in the areas of bookkeeping, quarterly payroll taxes, and sales tax preparation. Jennifer has been working in the accounting field for over 5 years.

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Julieth Lazo is a staff accountant at Hammer Navarro and Associates CPA firm. Julieth works with various clients in the areas of bookkeeping, quarterly payroll taxes, and sales tax preparation. Julieth has been working in the accounting field for over 5 years.

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Lucy Sanchez is an account associate at Hammer Navarro and Associates CPA firm. Lucy works with various clients in the areas of bookkeeping/write-up, general ledger, and financial statement preparation.

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Guillermo Lugo is an account associate at Hammer Navarro and Associates CPA firm. Guillermo works with various clients in the areas of bookkeeping/write-up, general ledger, and financial statement preparation.