Belfint, Lyons & Shuman, P.A. (BLS), a certified public accounting and consulting firm with offices in Delaware and Pennsylvania, announces eleven well-earned promotions. Marcelo A. Moringo, CPA has been promoted to Manager in the firm’s International Services Practice Group. • Marcelo A. Morinigo, CPA is an important part of the firm’s international services practice where he assists both domestic and foreign individuals and companies with U.S international accounting, tax compliance, and advisory services. Marcelo’s technical knowledge, experience, and fluency in both Spanish and English gives him a unique opportunity to assist U.S. expatriates, foreign individuals living temporarily or permanently in the U.S., and foreign U.S. business owners in achieving federal and state tax compliance. He is highly client-focused and his dedication is demonstrated every day through excellent work ethic, commitment to go above and beyond, and the mentoring he provides to members of our rotational development program. Marcelo earned both his Bachelor of Science Degree in Accounting and his Master in Taxation from Goldey-Beacom College and then went on to earn the AICPA U.S. International Tax Certificate. He will celebrate his 6th anniversary at BLS in September and resides in Newark, Delaware. Tanner Barretta, CPA, Richard Gledhill, Lai Ming Ho, Jason Knorr, Ryan Patterson, and Charles Riordan have each been promoted to Senior Accountant. • Tanner Barretta, CPA joined the firm as an intern in the summer of 2018, while completing his degree, and continued with the firm as a full-time team member upon graduation in 2019. He has been able to experience many services including nonprofit organizations, individual and business tax return preparation, and employee benefit plans. He earned Bachelor of Science degree in Accounting from West Chester University and currently resides in Delaware County, Pennsylvania. • Richard Gledhill joined the firm as an intern in the Winter of 2018 and then as a staff accountant immediately upon graduating in the Spring of 2018 with his Accounting and Finance degrees from Rowan University. Richard has gained a wide variety of experience in nonprofit, forprofit, and employee benefit plan audits and has assisted many clients within the firm’s tax practice. He currently resides in Pennsville, New Jersey where he likes to volunteer at the Salem County Humane Society by fostering local rescue animals. • Lai Ming Ho works exclusively with Delaware Investment holding companies in the firm’s Corporate & International Services department and will celebrate her 2nd anniversary with BLS this September. She is a graduate of the University of Delaware where she earned a Bachelor of Science degree in Accounting and has passed all parts of the CPA exam. Lai Ming currently resides in New Castle, Delaware. • Jason Knorr joined the firm’s Corporate & International Services department in December 2020 and specializes in assisting Delaware Investment Holding Company clients. He earned a Bachelor of Science degree in Accounting from Stockton University and currently resides in Philadelphia, Pennsylvania. Jason is actively working towards his CPA and has already completed two parts of the exam. • Ryan Patterson joined the firm as an intern in the summer of 2017 and continued with the firm as a full-time team member upon graduation in 2018. Ryan has experience with nonprofit organizations, employee benefit plans, business and individual taxes, along with trusts & estates. He is a graduate of Goldey-Beacom College where he earned a Bachelor of Science degree in Accounting and currently resides in Newark, Delaware. • Charles Riordan joined the firm as an intern in the summer of 2017 and continued with the firm as a full-time team member upon graduation in 2018. Charles has experience in government accounting, employee benefits, nonprofits, forprofit, and estates & trusts. He is a graduate of the University of Delaware where he earned a Bachelor of Science degree in Accounting and resides in Newark, Delaware. Amanda Cox, Rachel Mulderrig, and Andrew Treon have each been promoted to Staff II Accountant. • Amanda Cox joined the firm as an intern in the summer of 2019 and then continued as a full time team member in 2020. She is a graduate of Bob Jones University where she earned a Bachelor of Science degree in Accounting and resides in Newark, Delaware. • Rachel Mulderrig joined the firm in the fall of 2019 after completing her Bachelor of Science Degree in Accounting from the University of Delaware. Rachel has passed all four sections of the CPA exam and is applying for her certificate. She currently resides in Newark, Delaware. • Andrew Treon joined the firm as an intern in the summer of 2019 and continued as a full time team member in 2020. He is a graduate of West Chester University where he earned a Bachelor of Science degree in Accounting with a minor in Applied Statistics and resides in Phoenixville, Pennsylvania. Charles Jenkins has been promoted to Bookkeeper II. • Charles Jenkins will be celebrating his 4th anniversary with BLS in August 2021. He has over 25 years of bookkeeping, accounting, and operational experience and assists many clients with their day-to-day accounting and bookkeeping needs. He is certified in QuickBooks and works in many other bookkeeping programs. He resides in Bear, Delaware, is active within The Journey Church, and is an avid bowler.