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About Us

About Our Firm

The principals of Hammer Navarro and Associates, PA have been providing quality, personalized financial guidance to individuals and businesses since 1976. Our expertise ranges from basic tax management and accounting services to more in-depth estate planning and forensic analysis.

Hammer Navarro and Associates, PA is one of the leading firms in South Florida with offices in Plantation Florida and Coral Gables Florida. Combining our expertise with experienced staff and a team mentality, Hammer Herzog and Associates, PA ensures that every client receives the financial analysis and close attention they deserve. Our dedication to high standards, hiring of seasoned professionals, and our work ethic are three reasons clients return year after year.

Our Mission

Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs through research and sound analysis. Hammer Navarro and Associates, PA is dedicated to meeting these goals with high standards of excellence and professionalism. We have been a staple of Miami-Dade and Broward counties for years, and we pride ourselves on the level of esteem earned.

Our dedication to hard work has earned the respect of our individual clients and of the business community we serve. We believe this to be a direct derivative of our talent and responsiveness to our client base. Whether you are a current or prospective client, rest assured that individuals and businesses who choose Hammer Herzog and Associates, PA receive competent and timely advice.

Our Team

Members of:

Samuel Hammer, Managing Principal

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Samuel Hammer is the Managing Principal for Hammer Herzog and Associates, PA. Sam is a Certified Public Accountant (CPA) and Certified Chartered Global Management Accountant (CGMA) with more than 30 years of healthcare experience serving as a C-Suite Operating Executive, Board of Director and Advisor to Physicians, Employers, Payors, Hospitals, Physician Groups, Law Firms, Manufacturers and Government. He provides advice on mergers and acquisitions, strategy, physician integration, tax and litigation support. Sam has performed substantial tax planning, compliance, and accounting services. Although his focus is on healthcare, he works with high net worth individuals and small to mid-sized companies within a number of other industries and professions. He is also responsible for representing the firm's clients with IRS and state issues.

After graduating from Emory University, Sam began his career at the international accounting firm of Price Waterhouse. He later moved to California expanding his experience in public accounting. He joined a local accounting firm, rose to become a shareholder and managing officer of the firm. Tax planning and preparation, general accounting support, due diligence analysis; business planning and review; operational assessments; governance advice; mergers and acquisitions; performance improvement; interim management; forensic accounting investigations and litigation support were added to his resume during the years following Price Waterhouse. He advised and helped clients achieve superior results through business decisions and planning. He learned to assemble and manage teams to implement value-added solutions.

After his successful career at Stern Hammer and Associates, Sam decided to broaden his expertise and accepted a position as the CEO of a large integrated healthcare network and from there moved back to Florida. He worked for Memorial Healthcare System, and Broward Health before joining Rachlin Cohen and Holtz. In January 2010 he formed S K Hammer and Associates, PA which became Hammer Herzog and Associates, PA in December 2015.

A detailed CV is available upon request.

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Medical Group Management Association (MGMA)
Insurance Accounting & Systems Association (IASA)
Broward County Medical Association (BCMA)

Ronald Herzog, Principal

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Ronald E Herzog has been a certified Public Accountant for more than 40 years. He provides business tax, accounting and financial advisory services to high net worth individuals, corporations, partnerships, trusts, and estates. He represents clients before the Internal Revenue Service and multitude of other regulatory agencies.

Ronald graduated with a Bachelor’s degree from Florida State University and a Master’s degree from the University of Miami.

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

Zoila Navarro-Pachon, Principal

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Zoila Navarro-Pachon is a Tax Principal at Hammer Herzog and Associates, PA. Zoila is a Certified Public Accountant (CPA), and a graduate from the Master of Science in Taxation program at Florida International University.

Since 1989, Zoila has been providing extensive services in the areas of tax preparation, accounting, tax planning, tax research, tax examinations and business consulting to a wide range of domestic and international clients. She also has vast experience in Estates, Gifts and Trusts taxation and their representation before the Internal Revenue Service. Her clients include small to medium size businesses, professional practices, exempt organizations, estates, trusts and high net worth individuals.

Zoila advises clients on tax minimization strategies and succession planning. She has a strong commitment to client service in a proactive and caring manner.

Prior to HHAA, she worked for other major South Florida CPA Firms.

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

Diana Sabacinski, Director

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Diana Sabacinski is the Director of Advisory Services for Hammer, Herzog and Associates, PA. Diana is a Certified Public Accountant (CPA) and Certified Fraud Examiner (CFE) with more than 25 years of public and private accounting experience in the service, manufacturing, distribution, and health care industries. Diana provides advisory services as it relates to business forecasting and modeling, litigation support, bankruptcy support services, forensic audits, regulatory compliance, mergers and acquisitions, and various consulting projects.

After graduating from Quinnipiac University, Diana began her career at the international accounting firms of Deloitte, Haskins & Sells and Coopers & Lybrand. After obtaining her CPA license, she worked as a Vice President of Finance of a public manufacturing company. Subsequently, she co-owned and operated a multi-location (7) computer training organization, ExecuTrain of Florida (ETF). ETF was listed on the INC 500 Fastest Growing Companies in 1992, and ETF received numerous awards for revenue, growth, profitability, and quality of services. Upon sale of the company, Diana started LKJ Associates, Inc., a consulting firm, to assist others in the development, planning, start-up, and operations of their companies. During this time Diana worked with Sam Hammer and Schneider, Hammer & Associates on various consulting projects and business planning engagements.

In 2012, Diana joined the firm, SK Hammer and Associates, PA, as the Director of Advisory Service. The firm later became Hammer Herzog and Associates, PA in December 2015.

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)
Association of Certified Fraud Examiners (ACFE)
Certified Public Accountant (Florida and Massachusetts)

Tori A. King, Manager

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Tori A. King is a forensic accountant with a specialized accounting background in healthcare. She has garnered over seventeen years of experience in the healthcare industry spanning her involvement from operations, financial accounting, reporting and consulting.

Over the course of her career, she has held positions in both private and public accounting firms. She has worked closely with owners, administrators, Board of Directors and practice managers to ensure all third-party filing requirements have been met and are in compliance with existing rules and regulations for both Federal and State governments.

Mrs. King, serving our clients, continues to remain focused on the healthcare industry. She works closely with practice managers, doctors, dentists, and other medical professionals with accounting and tax needs; including budgetary, reimbursement, operations, strategic planning and consulting matters. After years of working with our healthcare clientele, she has a comprehensive understanding of the daily challenges of healthcare businesses and running a medical practice. Thus, expanding her role into consulting services, where she offers our clients practical solutions to improve daily operations, finding ways to increase their overall profits, and other developmental opportunities.

Additional experience includes over five years within the Tax and Business and Advisory Services Divisions of Rachlin Cohen and Holtz, providing forensic accounting and litigation support services for restructures, due diligence and asset-recovery initiatives for administered receiverships.

Education

Florida Atlantic University - Master of Accounting (Concentration in Forensic Accounting)
Nova Southeastern University – Master of Business Administration (Concentration Healthcare Administration)
University of Florida – Bachelor of Science in Therapeutic Recreation

Mercedes Rodriguez, Senior Accountant

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A Senior Accountant at Hammer Herzog and Associates, PA, Mercedes Rodriguez specializes in tax and accounting services. Mercedes is a Certified QuickBooks ProAdvisor and is experienced in other specialized accounting programs.

Mercedes has over 20 years of experience in accounting. She services clients in the areas of tax preparation, accounting, and business consulting. She has vast experience preparing business, individual, gifts and trusts, sales tax and payroll returns. Her clients include small to medium size business, professional practices, estates, trusts and high net worth individuals.

Mercedes is bilingual in English and Spanish.

She has a strong commitment to client service.

Michelle Cachinero-Fernandez, Staff Accountant II

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A Staff Accountant at Hammer Herzog and Associates, PA, Michelle Cachinero-Fernandez is a graduate from St. Thomas University with a Bachelor’s Degree in Business Administration specializing in Accounting. Michelle specializes in tax and accounting services. Michelle is proficient in QuickBooks, Microsoft Excel, Microsoft Word and other specialized accounting programs.

Michelle has over 24 years experience in accounting. She serves clients in the areas of tax preparation and accounting. Michelle has vast experience preparing individual, business, trusts, sales tax and payroll tax returns. Her clients range from small to medium size business, professional practices, trusts and high net worth individuals.

Michelle is bilingual in English and Spanish.

Greg Vurro Staff Accountant II

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Gregory Vurro is a Staff Accountant for Hammer Herzog and Associates, PA. Greg has more then 5 years of experience in the accounting industry focusing on tax preparation, planning, and accounting for homeowner associations. Greg is a licensed in the state of Florida as a community association manager (LCAM). He has been with the firm since 2011 with a brief furlough in 2012 to complete his MBA at the Florida State University graduating in the class of 2013. Greg completed his undergraduate studies at West Virginia Wesleyan College with a Bachelors in Accounting and is a proud member of the Bobcat Nation class of 2011.

Rosa Lopez Medina, Staff Accountant

Melissa Fermiole, Staff Accountant

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Melissa is a Bookkeeper at Hammer Herzog and Associates, PA. Melissa supports the staff accountants with various clients in the areas of bookkeeping, quarterly payroll taxes and sales tax preparation. Melissa has been working in the accounting field for over 20 years.

Melissa is proficient in QuickBooks, Microsoft Excel and Microsoft Word.

Lauren Wardell, Manager

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Lauren Wardell is a manager of accounting and audit services at Hammer Herzog and Associates, PA. Lauren is a Certified Public Accountant (CPA) working within the public accounting industry for over 5 years. She excels in problem solving and leadership skills, team building, strong work ethic, and accountability to Hammer Herzog clients. Lauren is very experienced with AICPA and PCAOB accounting and auditing requirements as well as the Accounting Standards Codification.

Deborah Hammer, Practice Administrator