Our Management Team brings more than 100 years of experience working at Cummings, Lamont & McNamee. Many of us “grew up in the Firm” starting here as interns or staff accountants and devoting our careers to Cummings, Lamont & McNamee. Our team is committed to cultivating a strong, positive culture and brings a breadth of expertise to the firm. It is that range of skills and willingness to trust our team that makes us the best Management Team in public accounting today!
Raymond L. Bald, CPA
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Ray oversees the Firm’s tax practice. He has over 35 years of experience in providing tax, accounting and consulting services to individuals and small and medium-sized businesses. Drawing on his technical expertise and years of experience, he enjoys partnering with his clients in helping them reach their financial goals. His approach is to actively listen to his clients and have them continually looking ahead, often introducing issues they may have never considered. His diverse client based includes several industries including construction and real estate, professional service firms, hospitality, and veterinary practices.
Ray has also developed a strong practice area in the funeral home industry. In addition to providing industry specific tax and consulting services to funeral homes and crematories, he has been a speaker for several state funeral directors’ associations and has written articles for Funeral Business Solutions and Funeral Business Advisor trade magazines.
Ray is a member of the American Institute of Certified Public Accountants and the New Hampshire Society of CPA’s. He is licensed in New Hampshire, Massachusetts, and Maine. He is also a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners.
Ray currently serves as the Board Chair for Northeast Credit Union, a $1.9 billion-dollar financial institution serving members throughout New Hampshire and Southern Maine. He previously served as a member of its Supervisory Committee from 2011 — 2016. He is a former member of the Rotary Club of York, Maine where he served as president from 2005-2006. He is a Paul Harris Fellow with Rotary International.
Cindy K. Edwards, MBA
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Cindy is the Managing Principal, the Principal in charge of Human Resources and Information Technology. Responsibilities include overall firm management; supervision of the firm’s continuing professional education programs; and oversight of firm’s internal information systems.
Cindy graduated from Franklin Pierce College with a B.S. degree in Accounting and Computer Science and received her MBA from Southern New Hampshire University. Cindy has also received a Human Resource Management Graduate Certificate from Southern New Hampshire University.
Cindy is President of the Board of Directors for Pope Memorial Humane Society in Dover, N.H. and a Corporator at Kennebunk Savings Bank.
Wanda J. Ring, CPA
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Wanda is the Principal in charge of the Kennebunk office and oversees the Firm’s audit and accounting practice. She has over 30 years experience providing audit, review and compilation services for small and medium sized businesses and not-for-profit organizations as well as individuals, corporate and partnership taxation. Wanda specializes in estate and trust work and oversees the Firm’s dental practice professionals and businesses niche area.
Wanda graduated with a B.S. degree in Accounting with a minor in Computer Information Systems from Thomas College (Magna Cum Laude). She receives at a minimum of 40 hours of continuing professional education per year.
Wanda is currently a member of American Institute of Certified Public Accountants and Maine Society of CPAs.
Wanda is a past member of the York County Community College Foundation, which included the Finance Committee and Planned Giving Committee.
Michelle Goldsmith, MST, CPA
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Michelle is a Principal working in the Kennebunk and Portsmouth offices. She has been with the firm since 1998. She specializes in reviews and compilations of small to medium-sized businesses; individual, corporate and partnership taxation and planning; IRS representation for tax audits; fiduciary income and estate tax return preparation.
Michelle graduated with a B.A. in Sociology at The University of Maryland, College Park and an A.A. in Accounting from Prince Georges Community College.
She received her Master of Science in Taxation from Bentley University. Michelle received her CPA certification in 1996. She receives more than 40 hours per year of continuing professional education.
Michelle is a member of the American Institute of Certified Public Accountants and Maine Society of CPAs.
Michelle was a director and treasurer of Sanford Kiwanis Club and Foundation from 2008 to 2023.
Melanie Bunker, CPA
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Melanie specializes in audits; reviews and compilations of not-for-profits and small to medium sized businesses; individual, corporate and partnership taxation/planning; and consulting and taxation for not-for-profits.
Melanie graduated with a B.S. degree in Accounting from New Hampshire College (Magna Cum Laude). Melanie received her CPA Certification in 1996. She also receives more than 40 hours per year of continuing professional education.
Melanie is a member of the American Institute of Certified Public Accountants, New Hampshire Society of CPAs, Maine Society of CPAs and Mass Society of CPAs.
Michael J. Asselin, CPA
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Michael is a Principal in the Portsmouth office. He specializes in tax and estate planning and consulting for small and medium sized businesses; individual, corporate and partnership income taxation; IRS representation for tax audits; and collections issues.
Michael graduated with a B.S. in Accounting from New Hampshire College. He has also received a Certificate of Achievement in Business Valuation and receives more than 40 hours per year of continuing professional education.
Michael is a member of the American Institute of Certified Public Accountants and past President of New Hampshire Estate Planning Council.
He is a past President of Hampshire Society of Certified Public Accountants 1997-1998, and a past member of AICPA Council 1997 -2003.
Michael is a former Trustee from April 2006 and a past Chairman of the Board of Piscataqua Savings Bank. He is a past President and past Treasurer of Portsmouth Rotary Club 2000-2001, past Treasurer of New Hampshire College Seacoast Alumni Chapter and past Member of New Hampshire College Planned Giving Advisory Group.
Heather A. Ashton, MST, CPA
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Heather is a Principal in the Portsmouth office. She specializes in tax planning and consulting to small, closely-held businesses; individuals; corporations; partnerships, estates and trusts. She has been a Certified Public Accountant since 1993 and has been practicing in public accounting since 1989.
Heather received her Master’s in Taxation from Bentley University in 2007 and also holds a Master’s in Business Administration and B.S. in Accounting from Southern NH University. She receives more than 40 hours per year of continuing professional education.
Heather is a member of the New Hampshire Society of Certified Public Accountants and the American Institute of Certified Public Accountants.
Derrick A. Emery, CPA
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Driven and detail-oriented accounting professional with over 20 years of experience focusing on audit and attest engagements. Expertise includes providing audit, review and compilation services to numerous companies and organizations, preparation of individual and corporate tax returns, and bookkeeping. Significant experience in the not-for-profit sector as well as experience providing services to companies in the construction, manufacturing, and hospitality industries.
Derrick graduated with a B.S. degree in Accounting with minors in Computer Information Systems and Legal Studies from Bryant College. He received his Master of Science in Accounting from the University of Connecticut. Derrick received his CPA certification from the State of Maine in 2007.
Katie R. Graczyk, CPA
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Katie is a manager in the Portsmouth office and has spent 18+ years in public accounting. She specializes in taxation for individual, corporate and partnership returns; planning for individuals, including loss harvesting and Roth IRA conversions to minimize future required minimum distributions; planning for small and medium size businesses, including purchase and sale; multi-state taxation; IRS representation; gift returns; and bookkeeping assistance with QuickBooks desktop or online (QB Online Certified ProAdvisor). She works to ensure clients are aware of all options and knowledgeable of the tax law that affects them. She enjoys working closely with financial advisors, attorneys, and other professionals to accomplish each client’s goals.
Katie graduated with a Bachelor of Science Business Administration (accounting) from the University of Colorado Boulder and receives more than 40 hours per year of continuing professional education. She is licensed in New Hampshire and Colorado. She is a member of American Institute of Certified Public Accountants and the New Hampshire Society of Certified Public Accountants.
Katie is a Board member, Treasurer, Head of the Finance Committee, and Audit Committee Member for the Animal Welfare Society in Kennebunk Maine. She has served on the board for over 10 years.
Maureen R. Fritz, CPA
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Maureen is a Manager in the Portsmouth, NH office. She has over 13 years of experience providing tax and planning services to individual, partnership, corporate and non-profit entities across a variety of industries as well as providing audit, review and compilation services to small to medium sized businesses and non-profit organizations.
Maureen graduated with a BS in Communication Disorders from University of New Hampshire in 1997 and an MS in Speech-Language Pathology from Utah State University in 2000. After seven years working in healthcare, she went back to school and received a MS in Accounting with a focus in Taxation from Strayer University in 2009. Maureen received her CPA designation in January 2018.
Maureen is a member of the American Institute of Certified Public Accountants and the New Hampshire Society of CPAs.
Maureen has been the treasurer of the North Hampton Youth Association since 2018.