Illinois – Roth&Co

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).

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.

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).

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.

Melisa Cook, SPHR, PCC

Melisa Cook, Roth&Co’s Chief People Officer, brings proven expertise in people operations and organizational development from 20+ years of leadership roles within major professional services organizations.

With comprehensive experience in people strategy, Melisa expertly aligns employee experience with business goals while driving change initiatives and leading talent development at all levels.

Her strengths include workforce design, change management, executive coaching, DE&I strategy, performance management, and organizational risk mitigation— delivering proven results across the human resources cycle, from recruiting and onboarding to leadership development and retention.

Known for her ability to inspire talent, build high-performing teams, and serve as a trusted advisor to firm leadership, Melisa brings a unique combination of strategic vision and operational excellence to the to the People Experience

Melisa holds a Bachelor of Science in Communication from Kennesaw State University. She maintains several professional credentials including Senior Professional in Human Resources (HRCI)/SHRM-SCP and Professional Certified Coach (PCC) through the International Coaching Federation. Melisa is also certified to administer assessment tools including HBDI (Hermann Brain Dominance), StrengthsFinders, and The Energy Project Energy Audit.

Scott Manson, CPA, CMA, CGMA

Scott Manson, CPA, CMA, CGMA, brings decades of accounting and leadership experience to his role as Director of Healthcare Services at Roth&Co. Scott has previously held executive positions in the healthcare industry at several large national accounting and advisory firms. He is a recognized leader as a Medicare and Medicaid reimbursement consultant, with extensive experience helping healthcare providers navigate complex cost-reporting requirements. Scott specializes in ensuring compliance for skilled nursing facilities, home health agencies, hospices, and other healthcare sectors.

Scott optimizes internal and external financial reporting processes by preparing Medicare and Medicaid cost reports, reviewing and compiling financial statements, and preparing pro forma financial projections and forecasts. His expertise helps clients navigate regulatory requirements efficiently while improving operations and financial reporting.

Scott earned his Bachelor of Science in Accounting from Arizona State University and is a licensed Certified Public Accountant (CPA), Certified Management Accountant (CMA), and Chartered Global Management Accountant (CGMA). He is a member of the American Institute of Certified Public Accountants, Healthcare Financial Management Association, and Illinois CPA Society Ethics Committee.

Darlene Dizon, CPA

Darlene Dizon, CPA brings over 8 years of public accounting experience as an accounting and assurance senior 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).

Syndelle Manuel, CPA

Syndelle Manuel, CPA has 9 years of compliance and financial audit experience. She was formerly employed as a senior associate in Sycip Gores Velayo & Co. (Ernst & Young Global Limited-Manila, Philippines) and a senior financial reporting accountant in CITCO International Support Services Limited – Philippines ROHQ until she joined E. C. Ortiz, now Roth&Co.

Syndelle graduated Cum Laude with her Bachelor of Science in Accountancy, and is a certified public accountant in Illinois and in California.

Lou Jonathan Cabrera, CISA

Lou Jonathan Cabrera, CISA joined E.C. Ortiz – now Roth&Co – in July 2018. He now serves as an IT manager on the accounting and assurance team, where he utilizes his extensive experience in information technology, financial reporting, internal controls and compliance audits. Lou Jonathan serves a range of clients, including government agencies and companies in the financial services, manufacturing, utility, pharmaceutical and information technology industries.

Lou Jonathan graduated from New Era University, Philippines with a Bachelor of Science in Accountancy. He is a certified public accountant in the Philippines and a certified information systems auditor. He is a member of the Information Systems Audit and Control Association (ISACA).

Henry de Jesus, CPA

Henry C. De Jesus, CPA, is Manager for the Chicago Audit team where he leads his team in performing state agency financial audit and review, and compliance examination engagements. Formerly a manager in Audit and Assurance at BDO USA, P.C., Henry has over eight years of knowledge and working experience in the manufacturing, retail and distribution, real estate, and construction industries.
Henry ably supervises, directs, and reviews his team’s work throughout the planning, field work and “wrap-up” stages of an audit client engagement. He advises clients on various economic and regulatory risks within their industry and works to resolve their complex accounting issues.
Henry graduated Magna Cum Laude from Batangas State University with a Bachelor of Science in Accountancy. He is a Certified Public Accountant licensed in the Virginia, Illinois and the Philippines and is a member of the Philippine Institute of Certified Public Accountants (PICPA).