Staff Profiles

Susan L. Paulsen, CPA, MS, NHA Susan is the firm partner for the AICPA Emoloyee Benefit Plan Audit Quality Center. Susan has 45 years of experience in accounting, auditing and consulting for not-for-profit and health care organizations, in addition to general businesses and organizations.

Susan has a BA in Business Administration and an MS in Accounting from California State University in Sacramento, California and is a licensed CPA in the state of Washington. Susan is considered an expert in not-for-profit and nursing home accounting and reimbursement.

The following are some of the associations and committees that Susan has been or is currently affiliated with:

WSCPA, Board of Directors (past two terms) Annual Accounting and Auditing Conference Committee, Chair, 1997-1998 Member of Not-for Profit and Health Care Committees, Health Care Committee, Chair, five years
ASWA, President of Seattle Chapter, 1989-1990
AICPA, Health Care Accounting and Auditing Guide Revision Task Force (current member), Health Care Expert Panel, Not-for-profit Virtual Panel, Health Care Industries Committee, 1989-1991 National Health Care Conference Planning Committee - 1991, WSCPA Chairperson Executive Committee, Peer Review Acceptance Committee, 2017-2019


Susan is a licensed nursing home administrator in Washington state. In addition, Susan has served on the Board of the American Association of Nurse Assessment Coordinators (AANAC), and is certified as a Resident Assessment Coordinator – Credentialed (RAC-C). This certification is nationally recognized and is the result of extensive training and testing to complete the certification.

Susan has been an instructor in governmental and not-for-profit accounting at the University of Washington, Bellevue Community College, and for the WSCPA.



Dennis L. Megaard, CPA, PFS, NHA
Dennis has 30 years of providing accounting, auditing and consulting to not-for-profit and health care organizations as well as general accounting, auditing and tax services for small businesses and individuals.

Dennis has a BA degree in accounting from the University of Washington, and is licensed as a CPA and as a nursing home administrator in Washington State. He is also a registered general securities representative (Series 7 and Series 66) and an investment advisor representative, licensed in the state of Washington. Additionally, he holds an insurance agent's license for life, disability, and long term care insurance in Washington state.

Experience in health care accounting and consulting includes all facets of the Medicaid reimbursement program. In addition, Dennis has worked extensively in the areas of financial feasibility review, evaluation of financing alternatives, and debt restructuring in the context of acquisitions, expansions and business diversification. He has also served a variety of health care and social service organizations including nursing homes, assisted living facilities, group homes, mental health transitional facilities, United Way member organizations and HUD insured mortgagors.

In addition, Dennis has served as controller (on contract) for a Seattle-based contractor. His responsibilities included: financial reporting oversight; tax planning and compliance; monitoring of employee benefits reporting and procedures; risk management and insurance matters; inventory systems and controls; job costing applications and analysis; guidance to owners on shareholder issues – buy/sell matters, valuations, distributions; and, financial policies and procedures.

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Previous and current affiliations in which Dennis has participated include:
AICPA, WSCPA, Accounting and Auditing Conference Task Force, Peer Review Committee, Health Care Industries Committee, Taxation Committee, Accounting and Auditing Standards Committee, United Way Audit Review Committee,

Other Achievements:
Washington State Board of Accountancy, Continuing Professional Education Committee, Chairman; Participation in community resource planning as a Board officer, and consultant.


Holly Liu, CPA
Accounting Manager
Holly is an Accounting Manager for Paulsen, Megaard & Co., PS and has practiced public accounting since 1999. Holly is responsible for tax return preparation, consulting services, auditing services, and the ongoing accounting engagements of the firm.

Holly is involved in the preparation of Medicare and Medicaid cost reports and other reimbursement services. She prepares individual, partnership, corporate, and tax exempt tax returns. She participates and manages audits of financial statements and completion of monthly and annual financial statements. Holly has extensive experience in auditing employee benefit plans including 401(k), 403(b), and Profit Sharing Plans. To demonstrate her commitment to the employee benefit plan audits, she as passed the Advanced Defined Contribution Plan Audit Certificate Exam from the AICPA and was awarded a digital badge.

Holly is also registered as a general securities representative (Series 7 and Series 66) and as an investment advisor representative, licensed in the states of Washington, California, and Ohio. Holly holds an insurance agent's license for life, disability, and long term care insurance in the state of Washington.

Through the management contract that the firm has with the skilled nursing facility, Holly is responsible for the entire financial reporting process, including monthly financial statements, reports for the auditors, federal tax returns, management reports, and training business office staff on accounting procedures.

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Committee Service and Affiliations:
WSCPA Chapter Board of Directors 2001 - 2002, and AICPA

Education and Licensing:
BA, Accounting, University of Washington, Seattle, Washington
CPA License, Series 7, General Securities Representative, Series 66, Uniform Combined State Investment Advisor Representative, State of Washington.
State of Washington insurance license for life and disability insurance.




Jenni Wendlandt
Office Administrator

Jenni has been with Paulsen, Megaard & Co. PS for 16 years. She oversees administrative functions for the firm. Jenni has good decision making skills, excellent verbal and written communication skills and strong problem-solving and customer service skills.She is highly capable of performing several tasks concurrently with ease and professionalism.

Jenni is responsible for firm bookkeeping (billing, AR, AP, and payroll), scheduling meetings, firm travel arrangements, organization and processing of tax returns, audit planning, scheduling and processing, bookkeeping services for clients; including preparation of excise tax returns, bank reconciliations, collections, preparing financial statements, firm quality control and efficiency assurance, and performing other duties assigned by management.

Jenni is proficient in many computer systems including QuickBooks (Desktop and Online), BillQuick, Accpac, Proseries, HUD Fass online system, and Microsoft office systems.

Jenni graduated from Central Washington University with a BS in Tourism Management.




Afton Schmakel
Accounting Assistant

Afton has been with Paulsen, Megaard & Co., PS for 13 years.She prepares individual tax returns, handles client bookkeeping, and is responsible for the firm’s invoicing. She also maintains the firm’s continuing education files.

She also manages office tasks such as answering phones, filing, copying, data entry and mailings. Afton is responsible for the majority of the word processing and office organization. With Afton's attention to detail, she is very quick to resolve client issues while handling her other duties.

Afton is proficient in many computer applications including QuickBooks, BillQuick, ProSeries and Microsoft Office Suite.She also excels at any online research.

Afton holds a BA in Business Administration from the University of Washington and earned her MBA from Seattle University.