Richard A. Schettler, Partner 

Since passing the exam in 1996, Rick worked in a variety of roles in the accounting profession before finding his passion in the area of taxation.  Rick enjoys tax work because of the evolving nature of the tax code and the opportunity to interact with clients in a meaningful way. 

Rick received his BS in Business Administration from Mary Washington College in Fredericksburg, VA and his Masters in Accountancy (Taxation) from San Diego State University.  Rick has worked with CPA firms in the Washington, DC and San Diego metropolitan areas before moving to Reno in 2006.  He also served as a Peace Corps Volunteer in Paraguay and as a business consultant in Nicaragua. Rick is a member of the American Institute of CPA's, Nevada Society of CPA's, and California Society of CPA's. Rick is married with two children and is learning how to garden in Reno's high desert.

Zeth M. Macy, Partner 

Zeth has worked with financial and information systems his entire career.  After working several years in the management information systems area of a large publicly traded company, Zeth returned to school to pursue an accounting career and become a CPA.  Zeth enjoys assisting individuals and small businesses with complex accounting and tax issues.  He also has extensive experience with local government auditing.

Before founding SMS, Zeth worked several years with a local Reno CPA firm.  He grew up in Placerville California and studied economics at University of California, Santa Barbara and accounting at University of Nevada Reno.  Zeth enjoys outdoor activities such as hiking, mountain biking and skiing and is married with one child.

David E. Silva, Partner  

Dave has been a CPA since 1986 and has focused on providing auditing and consulting services to closely held businesses, governmental agencies, and non-profit organizations.  Before founding SMS, Dave spent the majority of his career with Nevada's largest and most respected accounting firm, where he was an audit partner for 8 of those years. 

Dave is a native Nevadan; having been raised and educated in Las Vegas (UNLV).  Dave relocated to Reno in 1991.  Dave and his wife, Christine, are proudly raising two children. 

Jason G. Bullard, CPA  

Jason graduated with distinction from University of Nevada, Reno with a Bachelor of Science in Business Administration with a major in accounting. Prior to joining SMS, Jason worked at a Reno accounting firm that specializes in accounting for small businesses, local governments, and high net worth individuals.

His experience includes financial statement audits, compilations, and reviews as well as tax planning and preparation for small and medium-sized companies. Jason is a licensed CPA in the State of Nevada and a member of the American Institute of Certified Public Accountants.