Epifanio Sadural, CPA, CGMA
With over 33 years of experience, Epifanio Sadural, CPA, CGMA provides audit, accounting, tax and business advisory services to governmental and private entities, for-profit organizations, not-for-profit organizations and small businesses. Epifanio led the accounting, tax and business advisory departments of E.C. Ortiz & Co. prior to its merger with Roth&Co.
Epifanio has valuable experience working across a breadth of industries and entities. He specializes in assisting home healthcare agencies with Medicare needs and Department of Aging cost reporting. Epifanio earned his Bachelor of Science in Accounting from Far Eastern University and is a candidate for a Master of Business Administration from Ateneo de Manila University. He is a certified public accountant in the Philippines, Illinois and Indiana, and is a chartered global management accountant. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society (ICPAS), and concurrently serves as a member of the ICPAS Taxation – Individual Committee.
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Elda Arriola, CPA
With extensive compliance and financial audit experience, Elda was a part of E.C. Ortiz for 16 years prior to its merger with Roth&Co. Elda specializes in providing financial audit and state compliance examination services to government entities, not-for-profit organizations and healthcare facilities. Elda also oversees the continuing professional education (CPE) program in Roth&Co’s Illinois office.
Prior to E.C. Ortiz – now Roth&Co, Elda enjoyed 17 years of combined work experience as a senior loans management officer for the Local Water Utilities Administration, an accounting teacher for Maryknoll College Foundation, Inc. and an accountant for Systems Sciences Consult, Inc.
Elda received a Bachelor of Science in Business Administration and Accountancy and a Master of Business Administration from the University of the Philippines. She is a certified public accountant in Illinois and the Philippines. Elda is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society (ICPAS).
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Aaron Galster, CPA
Aaron Galster, CPA came full circle when he rejoined Roth&Co as a partner in 2021. His career path started at Roth&Co before he moved to the Big Four, where he led engagements on some of the largest public companies. Aaron then returned to Roth&Co, this time as a partner with over a decade of public accounting experience serving REITs and private equity funds invested across the energy, healthcare and real estate sectors.
Aaron applies his technical skills to improve the process for large-scale real estate clients that require a high volume of K-1s and tax return filings. His expertise includes tax compliance at a fund and property level, transaction analysis and taxpayer dispute resolution. Aaron works closely with clients to guide them through the latest tax reform, providing clear analysis on the tax implications of their investment returns.
Aaron received a Bachelor of Science in Accountancy from Touro College. He is a certified public accountant in Illinois and New York, and is a member of the American Institute of Certified Public Accountants (AICPA).
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Aaron Donnelly, CPA, ACA
Aaron Donnelly, CPA, ACA, formerly an audit senior manager in KPMG, has over thirteen years of experience leading integrated audits and financial statement audits in the U.S., the UK, and Ireland, conducted in accordance with PCAOB, AICPA, and ISA requirements, under both U.S. GAAP and IFRS accounting frameworks.
Based in Roth&Co’s Chicago office, Aaron utilizes his industry knowledge and considerable audit and accounting experience, which includes SEC filings for Fortune 500 companies and companies about to complete an initial public offering, interoffice reporting for global parent companies, and private company reviews and financial statement audits, to perform assurance related engagements for entities in a number of industries.
Aaron earned his BSc in Accounting from Queen’s University Belfast, Ireland, is a Certified Public Accountant, licensed in Illinois, and a registered Chartered Accountant in Ireland. Aaron is a member of the AICPA, the Illinois CPA Society, and the Chartered Accountants Ireland.
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Darlene Dizon, CPA
Darlene Dizon, CPA brings over 8 years of public accounting experience as an accounting and assurance manager in Roth&Co’s Illinois office. Darlene’s broad experience in audit, state agency engagements and compliance issues expands the firm’s ability to serve its wide range of clients.
Darlene began her career as an auditor at Ernst & Young, Philippines before joining E.C. Ortiz – now Roth&Co. She has experience in auditing financial statements and handling state agency engagements with the Office of the Auditor General involving financial/single audit and compliance examination. Darlene also prepares financial statements for the Regional Office of Education and for not-for-profit entities.
Darlene graduated Cum Laude with a Bachelor of Science in Accountancy from Colegio De Dagupan. She is a certified public accountant in Illinois, California and the Philippines. She is a member of the American Institute of Certified Public Accountants (AICPA) and Philippine Institute of Certified Public Accountants (PICPA).
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