CPA - Key Persons


Brandon Shapiro

Job Titles:
  • Staff Accountant
Brandon Shapiro joined the firm in June 2021 as a Staff Accountant. Brandon graduated Summa Cum Laude from CSU Fresno with a Bachelor of Science in Business Administration - Accountancy Option, making President's List and accepting invitation to Beta Gamma Sigma. In addition to his experience in a law firm, Brandon's seven years as the Associate General Manager of a local hotel have contributed greatly to his success in the business environment. In his free time, Brandon enjoys spending time with his son, hiking in Yosemite and four-wheeling around the Sierra Nevada.

Carla M. Estrada

Job Titles:
  • Manager
Carla has twelve years of experience in accounting and tax with an emphasis in individual, partnership and corporate. She received a Bachelor's of Science in Business Administration with a concentration in Accounting from California Polytechnic San Luis Obispo. In 2016, she became an Enrolled Agent but went on to pass the CPA exam in 2021 and is now a Certified Public Accountant. When Carla is not busy with work, she unwinds with some easy reading of the latest fiction novels and watching the latest movies. She really enjoys spending time with her children and weekend visits with family and friends on the coast.

J. Michael Finch

Job Titles:
  • of Counsel
  • Partner
Mike Finch retired in 2020 after 55 years of service. Although he no longer plays an active role in the day-to-day operations, Mike continues to serve the firm in an advisory capacity. Mike's career and contributions to the firm cannot be understated. He has been an invaluable resource to clients and staff alike and we are confident that his legacy will continue for years to come. Mike worked hard to instill core values of providing excellent services with integrity, respect, and friendliness. Reflecting on what he will miss most, Mike says it's the people. "I will miss the clients who have become such close friends, and my colleagues at FRS, whose dedication and hard work have made us what we are today." His daily presence in the office will certainly be missed, but those of us who know Mike are confident that he will fill his time with the many things he enjoys, such as golfing, hunting, fishing, and family.

Jamie L. Eropkin

Job Titles:
  • Manager
After graduating from CSU Fresno with her Bachelors in Business Administration - Accountancy Option, Jamie was hired as a Staff Accountant at FRS in June 2002. In 2013 she became a licensed Enrolled Agent (EA) with the Internal Revenue Service. She also served on the board of the Fresno Women's Network as their Treasurer for 8 years. In her spare time she enjoys running, cycling, hiking and traveling. ...

Jeff L. Rowland

Job Titles:
  • Partner
Jeff is a second-generation Certified Public Accountant and has been a resident of Fresno since 1992. He graduated from California State University, Fresno in 1994 and joined FRS in 1996. He was licensed as a Certified Public Accountant in 2000 and admitted as partner to the firm in 2005. In 2009 Jeff earned the designation of Certified Forensic Accountant. Jeff enjoys working with a variety of people in multiple industries and finds it extremely rewarding to help people find the right solutions for their personal or business needs. Outside of the office Jeff spends much of his time as a husband and father. He is also actively involved as a drummer in music ministries for several Fresno area churches. Jeff is a member of the following professional organizations: American Institute of Certified Public Accountants (AICPA) California Society of Certified Public Accountants (CalCPA) American College of Forensic Examiners Institute (ACFEI) Fresno Estate Planning Council North Fresno Rotary

Jeffrey Shoopman

Job Titles:
  • Staff Member
Jeff has been a resident of Fresno since 1996. He graduated from California State University, Fresno in 1998 and has been with FRS since 1999. He was licensed as a Certified Public Accountant in 2003 and admitted as partner to the firm in 2005. Jeff is also very active within the community. He participates in the Fresno Estate Planning Council, Fowler Redcat Football Boosters, Fowler Youth Soccer League and Fowler Cal Ripken. Jeff has been a resident of the Fresno area since 1996 and was born and raised in the Valley. He graduated from California State University, Fresno in 1998 and joined FRS in 1999. He was licensed as a Certified Public Accountant in 2003 and admitted as partner to the firm in 2005. Outside of the office, look for Jeff on a soccer/softball/baseball field cheering on his kids as their number one fan. He has spent many years coaching and watching from the side lines as his kids have played almost every sport invented. He is actively involved in the Fowler Community and has been or is a current board member of the Fowler Redcat Football Boosters, Fowler Redcat Foundation, and several of the Fowler Youth sports organizations. Jeff is a member of the following professional organizations: American Institute of Certified Public Accountants (AICPA) California Society of Certified Public Accountants (CalCPA) Fresno Estate Planning Council

Kristina Tsytsyna

Job Titles:
  • Staff Accountant
Kristina joined the firm as an intern in January 2018. She was then hired on as a fulltime Staff Accountant and is currently studying for her CPA exam. Her primary responsibilities include payroll processing for clients, accounts payable, and helping with various administrative tasks. She graduated in May 2018 from CSU Fresno with a Bachelor of Science in Business Administration - Accountancy Option. Her seven year experience as a manager at a local Christian bookstore, helped develop her organizational, interpersonal, leadership and time-management skills. When she is not traveling or working she enjoys day trips to the beach, painting, and reading.

Laci Worden

Job Titles:
  • Bookkeeper
Laci joined our team in September 2022 as a Bookkeeper, with previous experience in small business bookkeeping and payroll processing. Primarily responsible for Payroll Processing as well as Accounts Payable. In her free time Laci enjoys reading, spending time with family and traveling.

Laura McClung

Job Titles:
  • Bookkeeper
Laura has 30 years' experience as a Full-charge bookkeeper with extensive experience with Small Business bookkeeping with an emphasis in Payroll processing , Tax reporting, Full cycle accounts payable and Quickbooks software. Laura serves in her church at this time in the Preschool Sunday School program, but has served on the Finance Committee and as a Director of Women's Ministry. Regarding her hobbies, she calls herself a want a be golfer and hopes to one day perfect her game.She loves to travel (Ireland being her favorite ), cooking & entertaining family and friends. You ask her what her greats accomplishments have been and she would beam saying her family and four lovely granddaughters.

Nicole Hernandez

Job Titles:
  • Executive Assistant
Nicole joined the firm in 2010 and has 12 years of accounting firm experience in the fields of administration and customer service. Nicole prides herself in her ability to make people feel welcome with her genuine smile and warm personality. She strives to meet the needs of our partners, staff and clients. She is the executive assistant to the partners and project coordinator for the firm. Nicole coordinates meetings, prepares correspondence, reports and ensures projects are completed.