Meet our experienced team of experts.

Our People

Brian D. Cherry, CPA

Since joining LWG over eight years ago, Brian has worked primarily in utility services including conducting audits and reviews, tax analysis, and consulting.  Brian also has experience working with the Indiana Utility Regulatory Commission (IURC) and the Office of Utility Consumer Counselor (OUCC) as well as with government audits.

Benjamin E. Duke, CPA

Ben has spent seven years at LWG developing expertise in auditing and consulting for the utility industry.  With over 40 utility clients, Ben brings substantial knowledge of rate design, patronage theory, business combination and consolidation, and tax planning to his consultations.

Pamela S. Sargent Haase, CPA

Sue has more than 35 years of experience working with utilities and regulatory compliance in Indiana. Her background includes service in The Indiana Office of Utility Consumer Counselor, as well as work for private businesses.  At LWG, Sue focuses on utility rate development, cost of service studies, capital asset inventory, capital financing, governmental accounting, and regulatory compliance.

James P. Higgins, CPA

As a partner within the governmental services segment of the practice, Jim provides financial advisory services to governmental entities throughout Indiana. Jim’s background includes previous employment with the Indiana Bond Bank and Indiana State Board of Accounts, and he has worked with over 500 municipalities, political subdivisions, taxing authorities, and not-for-profit entities addressing financial, budgetary, and accounting needs.

Jennifer  E. Hudson 

With more than ten years of professional experience in public finance, Jennifer advises state agencies, small and large municipalities, schools and hospitals in fulfilling their needs through various consulting services including capital and economic development, budgeting and financial advisory.  Her expertise include complex finance modeling; forecast revenues generated from proposed development; and preparation of cash flow and budget modeling.

Bonnie J. Mann, CPA

With 25 years of accounting experience, Bonnie works with utilities, not-for-profit entities, manufacturing, and municipal clients.  She brings her expertise to bear in regulatory proceedings, financial statement audits, governmental compliance, rate studies, and quality control.

Duane C. Mercer, CPA

With more than 27 years of experience in public utility regulation, municipal finance, and public accounting, Duane Mercer is LWG’s member in charge of all utility audits and partner in charge of Utility Services. Duane’s responsibilities also include special services work in the review and verification of the Fuel Adjustment Clause and Gas Cost Adjustment Applications statutes.

Stacy L. Murphy, CPA

Stacy has worked for LWG since 1996, developing expertise in accounting, tax matters, and financial analysis for small business, not-for-profit organizations, and individual clients.  In working with clients, Stacy draws on her experience to craft solutions, often including auditing, financial forecasting, and a range of other tools in her analysis to help each client achieve their goals.

Earl L Ridlen III, CPA

Earl Ridlen brings more than a decade of CPA experience to London Witte Group, including expertise in real estate, tax, audit, estate planning, and business succession. Earl’s main concentration is in auditing and consulting for utility companies.  With 25+ audits of REMC clients and 40+ audits for total utility clients, Earl consults with utility companies on rates, business combinations and consolidations, tax planning, patronage theory, staff recruitment and development, and more.

Theodore J. Sommer, CPA

Ted represents governmental entities on all matters related to the establishment of fair and reasonable utility rates, as well as financing and economic development.  Currently Ted is developing LWG’s energy practice to assist governmental entities, including the state of Indiana, to evaluate and deploy cutting edge technologies and further implementation of sustainable non-carbon technologies.

Robert L. Swintz

Bob is a member of LWG’s governmental services segment.  The group provides financial advisory services to governmental entities throughout Indiana. Bob’s public finance experience is extensive and includes previous employment with the Marion County Capital Improvement Board, the Indianapolis Local Public Improvement Bond Bank, the City of Indianapolis and the Indiana State Board of Accounts.

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