David J. Todd, B. Comm., CA, CFP dtodd@gaviller.com

Dave qualified as a Chartered Accountant in 1982 after receiving his Bachelor of Commerce degree in 1980 from the University of Toronto. He completed the C.I.C.A. In-Depth Tax Course in 1991 and obtained the Certified Financial Planner designation in 1998. After articling with Arthur Andersen in Toronto, Dave returned home to Owen Sound to join Gaviller & Company in 1982 and became a Partner in 1986.

Dave is the Tax Partner in the Owen Sound office and advises on tax and financial planning for private corporations, small businesses and their owners. He is presently the chair of the firm's Tax Committee.

In addition, Dave has served as President of the Blue Water Curling Club, Treasurer of the Chamber of Commerce and a Board Member of First United Church.

Robert J. Turbitt, B.B.A., CA, CFP rturbitt@gaviller.com

Bob graduated from Wilfrid Laurier University with an Honours Bachelor of Business Administration degree in 1982 and joined Gaviller & Company the following year. Qualifying as a Chartered Accountant in 1986, Bob became a Partner of the firm in 1992. He obtained his Certified Financial Planner designation in 1999.

Bob's primary focus is on providing professionals and owner managed businesses with accounting, taxation and financial planning advice to assist them in achieving their corporate and personal goals. He also provides audit services to the firm's financial services sector.

Bob is a member of the firm's Accounting & Auditing Committee and Marketing Committee. Bob served on the Executive and as Treasurer of the Owen Sound Rotary Club for several years and as a Board Member, President and Treasurer of Big Brothers of Owen Sound.

Karen L. Marcell, B. Math, CA, CFP kmarcell@gaviller.com

Karen started her career in public accounting with Gaviller & Company in 1983 as a University of Waterloo co-op student and in 1987 graduated with the degree of Bachelor of Mathematics (Honours Co-op). She qualified as a Chartered Accountant in 1988, and as a Certified Financial Planner in 1998. On January 1, 1998, Karen became a Partner and currently serves on the Information Technology Committee of the firm.

Karen provides accounting, start-up, taxation, and financial planning advice to professionals and owner managed businesses. She has considerable experience and a significant client base of medical and health professionals as well as not-for-profit audit clients.

Karen currently serves as the Chair of Fundraising for the Tom Thomson Memorial Art Gallery and is a Past President of the Victorian Order of Nurses Grey-Bruce branch and a former member of the Provincial Board of Directors.

James H. Kearns, B.Sc., CA jkearns@gaviller.com

Jim, a native of Meaford, received his undergraduate education at Northern Illinois University and Brock University. He received his Chartered Accountant designation in 1980 and was admitted to partnership in a large regional firm in Niagara in 1984. In 1989, Jim returned to Meaford to join Gaviller & Company. Jim is a Partner in the Meaford and Owen Sound offices.

Jim is currently the firm's Executive Partner and chairs the firm's Executive Committee. His practice focuses mainly on accounting, taxation and business advisory services for owner managed businesses. Jim also serves as Managing Partner for several audit clients.

Jim is active in the community and has belonged to several social, sports and business organizations. He has assisted the local theatre group and has served as Treasurer of the local Chamber of Commerce.

Gwynne M. Potter, B. Math, CMA, CA, CFP gpotter@gaviller.com

Gwynne received an Honours Bachelor of Mathematics degree in 1986 from the University of Waterloo before joining Gaviller & Company the same year. She qualified as a Certified Management Accountant in 1988, a Chartered Accountant in 1989 and a Certified Financial Planner in 1999.

Gwynne has completed the C.I.C.A. In-depth Goods & Services Tax Course and acts as the firm's expert on all GST issues. She is also a member of the firm's Accounting & Auditing Committee. In addition to GST services, Gwynne provides assistance to clients in the areas of management consulting, accounting systems, tax planning and she oversees a number of audit engagements.

Outside the office, Gwynne is actively involved in minor sports with her husband and three children.