Direct Phone: (302) 225-0600 Wilmington, DE • Exton, PA

A Century of Distinction: Shaping Your Financial Future Since 1923

Founded in Wilmington, Delaware by Charles I. Belfint, Belfint, Lyons & Shuman, P.A. (BLS CPAs) has spent over a century delivering rigorous technical precision, enduring client partnerships, and independent financial integrity.

Centennial Heritage

Over 100 Years of Continuous Operation

In 1923, Charles I. Belfint opened the doors of his accounting practice in Wilmington with an uncompromising belief: that accounting is not merely the tracking of past numbers, but a proactive instrument for building future stability.

Over the subsequent ten decades, BLS CPAs expanded from local bookkeeping into one of the largest independent CPA firms in Delaware and the Mid-Atlantic region. Today, our multidisciplinary team of more than 85 professionals advises privately held corporations, family enterprises, nonprofit institutions, and governmental agencies across the United States and globally.

Our firm continues to receive an unqualified "Pass" rating on all triennial AICPA Peer Reviewsโ€”the highest possible rating attainable with zero deficienciesโ€”attesting to our adherence to national quality control standards.

Belfint, Lyons & Shuman, P.A. Firm Headquarters and Staff
"To provide exceptional services through exceptional people." • BLS Firm Mission
Our Guiding Principles

Corporate Culture & Values

These five cornerstone values guide every client engagement, operational decision, and professional interaction.

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Environment

We provide a supportive workplace that fosters fulfilling careers, individual quality of life, open communication, and modern facilities. Recognized as a Delaware Top Workplace for 18 consecutive years.

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Excellence

We establish high standards of technical precision, creative problem-solving, and continuous education, delivering proactive guidance and measurable value on every engagement.

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Integrity

We maintain absolute honesty, confidentiality, and professional independence, adhering to the highest ethical and professional codes established by the AICPA and state licensing boards.

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Respect

We treat every client, colleague, and community member with dignity and courtesy, fostering an inclusive, collaborative culture where varied perspectives drive superior outcomes.

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Teamwork

We unite specialized, cross-functional talents across tax, assurance, business valuation, and litigation to deliver complete, integrated solutions for complex financial challenges.

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Community Impact

Operating under the motto "Exceptional people, doing exceptional things," our team participates in Direct Impact Days, civic volunteering, and active board leadership across regional nonprofits.

International Association

Independent Member of PrimeGlobal

BLS CPAs is an active independent member of PrimeGlobal, one of the top five largest associations of independent accounting and advisory firms in the world.

PrimeGlobal encompasses over 300 highly successful member firms across more than 850 offices in 100+ countries, generating combined annual member firm revenues in excess of $4 billion.

Through this robust global alliance, our clients enjoy direct, seamless access to trusted international accounting authorities, local statutory compliance specialists, and cross-border consulting worldwideโ€”while retaining the personalized attention and responsive relationship of their local BLS engagement team.

  • Inbound & Outbound Foreign Direct Investment (FDI)
  • Global Transfer Pricing Documentation
  • Cross-Border Tax Treaties & Withholding Optimization
  • FinCEN Form 114 (FBAR) & FATCA Compliance
PrimeGlobal International Network Representation

Global Reach • Local Attentiveness

Wherever your enterprise expands, BLS CPAs connects you with pre-vetted, premier accounting leaders worldwide.

Leadership Directory

Our Directors, Principals & Practice Leaders

Explore our multidisciplinary directory. Use the category filters below to quickly identify specialists in your required practice area.

Jeffrey A. Elwell, CPA

Director / Exec. Dir. of Administration
Accounting & Auditing / Commercial Tax

Directs firm infrastructure and information systems. Oversees assurance engagements, corporate tax compliance, and specializes in retail auto dealerships and commercial enterprises.

๐Ÿ“ž (302) 573-3958 Wilmington HQ

Anne Mary Kluska, CPA, CVA

Director / Exec. Dir. of Client Services
Tax & Small Business / Valuation

Leads client service quality benchmarks. A Certified Valuation Analyst (CVA) performing business appraisals for partner buy-ins, estate/gift tax filings, M&A transactions, and litigation.

๐Ÿ“ž (302) 573-3941 Wilmington HQ

Jonathan D. Moll, CPA

Director / Exec. Dir. of Strategy
Accounting & Auditing / Nonprofit Practice

Guides firm strategic growth and recruitment. Nationally recognized leader in nonprofit auditing, Single Audits under Uniform Guidance, board governance, and executive succession planning.

๐Ÿ“ž (302) 573-3966 Wilmington HQ

Stephanie L. Chapman, CPA

Director • Practice Leader
International Services / Tax & Small Business

Practice Group Leader for International Services. Advises cross-border corporations on inbound FDI, transfer pricing, treaty benefits, and outbound tax reporting (Forms 5471/5472/FBAR).

๐Ÿ“ž (302) 573-3912 Wilmington HQ

Kathy Dean, CPA

Director • Department Chair
Tax & Small Business

Chairs the firm's Tax & Small Business Department. Specializes in multi-tiered corporate and partnership restructuring, federal and state tax controversies, and transactional structuring.

๐Ÿ“ž (302) 573-3942 Wilmington HQ

Maria T. Hurd, CPA, RPA

Director • Practice Leader
Employee Benefit Plan Audits

Nationally renowned ERISA authority. Directs retirement plan audits, Form 5500 compliance, DOL/IRS correction programs (EPCRS & VFCP), and serves as chief editor of the BLS EBP Audit Blog.

๐Ÿ“ž (302) 573-3918 Wilmington HQ

David W. Jennings, CPA

Director • Practice Leader
State & Local Tax (SALT) / Commercial Tax

Directs state and local tax planning, economic nexus studies, multi-state apportionment reviews, PTET elections, and represents clients in state department of revenue audits and VDAs.

๐Ÿ“ž (302) 573-3955 Wilmington HQ

Michael D. Kelly, CPA

Director • Practice Leader
Estates & Trusts / Wealth Strategies

Advises high-net-worth families on multi-generational wealth transfer, fiduciary tax compliance (Forms 1041, 706, 709), and establishing asset protection trusts under Delaware trust statutes.

๐Ÿ“ž (302) 573-3916 Wilmington HQ

Michael E. Mast, CPA, CFE

Director • Practice Leader
Governmental Assurance & Forensic Accounting

Certified Fraud Examiner (CFE) conducting forensic fraud investigations, internal control vulnerability reviews, and Yellow Book (GAGAS) financial audits for governmental authorities.

๐Ÿ“ž (302) 573-3934 Wilmington HQ

Valerie C. Middlebrooks, CPA

Director
Tax & Small Business

Manages tax compliance and strategy for privately held corporations, family businesses, and global manufacturing operations, providing turnkey back-office tax department leadership.

๐Ÿ“ž (302) 573-4129 Wilmington HQ

Kamini D. Patel, CPA

Director (Retiring June 2026)
Corporate Services & Holding Companies

45-year accounting veteran, including 32 years at BLS. Founded and built the Delaware Investment Holding Company management practice into an internationally recognized corporate service division.

๐Ÿ“ž (302) 573-3950 Wilmington HQ

Christina K. Bell, CPA

Principal
Accounting & Auditing / Nonprofits

Leads audit engagements for nonprofit social service organizations, foundations, and educational institutions, specializing in Uniform Guidance Single Audits and donor-restricted fund accounting.

๐Ÿ“ž (302) 573-3964 Wilmington HQ

Christopher J. Ciminera, CPA, QKA

Principal
Employee Benefit Plan Audits

Qualified 401(k) Administrator (QKA) executing complex ERISA audits, pension plans, participant loan compliance, and Department of Labor voluntary correction filings.

๐Ÿ“ž (302) 573-3939 Wilmington HQ

George G. Fournaris, CPA, CGFM

Principal
Governmental Auditing & Public Sector

Certified Government Financial Manager (CGFM). Specializes in municipal audits, public school districts, compliance examinations, and GASB financial reporting frameworks.

๐Ÿ“ž (302) 573-3945 Wilmington HQ

Jonathan A. Patterson, CPA, CVA

Principal
Advisory Services / Business Valuation

Certified Valuation Analyst performing commercial appraisals, marital property division calculations for family law attorneys, and expert witness testimony in Delaware courts.

๐Ÿ“ž (302) 573-3926 Wilmington HQ

Karly A. Laughlin, CPA, AEPยฎ

Principal
Tax & Small Business / Estates & Trusts

Accredited Estate Planner (AEPยฎ) focusing on fiduciary tax planning, Delaware dynasty and directed trusts, generation-skipping transfer (GST) tax, and gift tax reporting.

๐Ÿ“ž (302) 573-3917 Wilmington HQ

Harvey R. Morris, CNE

Director of Information Technology
BL&S Technologies (IT Subsidiary)

Directs IT infrastructure, managed network support, endpoint security, disaster recovery, and cloud migration solutions for commercial clients and financial institutions.

๐Ÿ“ž (302) 573-3900 Wilmington HQ

Steven P. Blahut, CPA

Manager
Delaware Holding Company Services

Manages complete general ledger, banking, corporate tax compliance, and nexus defense for Delaware Investment Holding Companies (DHCs) and special purpose vehicles.

๐Ÿ“ž (302) 573-3950 Wilmington HQ
Institutional Memberships

Professional Associations & Accreditation

BLS CPAs maintains active leadership roles and committee participation across national and regional accounting organizations.

Accounting Institutes

  • American Institute of CPAs (AICPA)
  • Delaware Society of CPAs (DSCPA)
  • Pennsylvania Institute of CPAs (PICPA)

Commercial & Construction

  • Associated Builders & Contractors (ABC)
  • Delaware State Chamber of Commerce
  • Association of Accounting Marketing (AAM)

Retirement & Financial

  • ASPPA of Greater Philadelphia
  • Delaware Bankers Association (DBA)
  • Chester County Estate Planning Council

Civic & Nonprofits

  • Delaware Alliance for Nonprofit Advancement
  • Wilmington & Christiana Rotary Clubs
  • Estate Planning Council of Delaware

Experience the Belfint Advantage

Partner with a CPA firm that blends technical rigor with genuine personal dedication. Contact our team to begin the conversation.

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