Personnel

The people behind the practice.

Every engagement at Leal & Carter, P.C. is led personally by a principal and supported by an experienced team of audit supervisors, seniors, and staff. Our team combines seasoned technical expertise with a deep commitment to client service.

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Frank J. Leal, Sr., CPA

MANAGING PRINCIPAL

fjleal@lealcarter.com(210) 696-6206, ext. 13

Background. Founder and Managing Director of Leal & Carter, P.C., which he established in San Antonio in March 1973. Licensed as a Texas CPA in April 1972 and a member of the AICPA. BBA in Accounting, Cum Laude, St. Mary's University (1970); Fox Tech High School (1966).

Professional & Industry Experience. More than 58 years of audit experience, with significant work in audits of local governments — public housing authorities, independent school districts, cities, counties — and non-profits. He has provided audit, tax and management services to banks, mortgage banking entities, insurance agencies, professional corporations, hospitals and clinics, and a variety of other businesses.

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Roberto Carter, Sr., CPA

Principal

rcarter@lealcarter.com(210) 696-6206, ext. 12

Background. Principal at Leal & Carter, P.C. Licensed as a Texas CPA in September 1975 and a member of the AICPA. BBA in Accounting, St. Mary's University; Fox Tech High School (1964).

Professional & Industry Experience. More than 54 years of audit experience, with significant work in audits of local governments — public housing authorities, independent school districts, cities, counties — and non-profits. He has provided audit, tax and management services to banks, mortgage banking entities, insurance agencies, professional corporations, hospitals and clinics, and a diverse range of other businesses.

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Norma Leal Little, CPA

AUDIT PRINCIPAL

nllittle@lealcarter.com(210) 696-6206, ext. 16

Background. Audit Principal at Leal & Carter, P.C. Licensed as a Texas CPA in March 1994, passing the CPA exam on her first attempt. BBA in Accounting, Magna Cum Laude, University of Texas at San Antonio (1993); Tom C. Clark High School (1989).

Professional & Industry Experience. More than 34 years of audit experience, with significant work in audits of local governments — public housing authorities, independent school districts, cities and counties — as well as non-profits and multi-family housing projects.

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Roberto Carter, Jr.

SENIOR AUDIT MANAGER 

carterjr@lealcarter.com(210) 696-6206, ext. 22

Background. Senior Audit Manager at Leal & Carter, P.C. BBA in Accounting, University of Texas at San Antonio (1994); Tom C. Clark High School (1989).

Professional & Industry Experience. More than 32 years of audit experience, with significant work in audits of local governments — public housing authorities, independent school districts, cities, counties, water system agencies, educational agencies, hospital districts, and city energy agencies — as well as non-profits.

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Emily Sanchez

Audit Supervisor

emaguilar@lealcarter.com(210) 696-6206, ext. 17

Background. Audit Supervisor at Leal & Carter, P.C. With 16 years of experience, Ms. Sanchez serves as the audit supervisor on engagement teams and is committed to performing all audits using the latest applicable standards and requirements. She is responsible for ensuring completion of audit procedures and audit fieldwork. Bachelor of Business Administration Degree in Accounting, MPA.

Professional & Industry Experience. Performs financial audits and single audits of non-profit and local governments, including cities, housing authorities and blended component units, mixed finance developments and federally funded programs; cities; counties and school districts, in accordance with professional auditing and accounting standards. Assists with preparation of financial statements and prepares federal tax forms including IRS Form 990 and related schedules and forms.

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Vanessa Lopez

AUDIT SUPERVISOR

vmata@lealcarter.com(210) 696-6206, ext. 11

Background. Ms. Lopez provides audit support at Leal & Carter, P.C. and is committed to performing all audits using the latest applicable standards and requirements. Bachelor of Business Administration Degree in Accounting, MPA.

Professional & Industry Experience. Has 16 years of experience in preparing financial statements; performing single audits and financial audits of non-profit and local governments, including housing authorities and blended component units, mixed finance developments and federally funded programs, cities, counties and school districts; and prepares federal tax forms including IRS Form 990.

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Ivy Verastegui

Audit Senior

iverastegui@lealcarter.com(210) 696-6206, ext. 23

Background. Audit Senior at Leal & Carter, P.C. She has 7 years of public accounting and auditing experience and is committed to performing all audits using the latest applicable standards and requirements. She is responsible for completing portions of audit procedures and audit fieldwork on engagements. Bachelor of Business Administration Degree in Accounting, The University of the Incarnate Word.

Professional & Industry Experience. Performs financial audits and single audits of non-profit and local governments, including cities, housing authorities, ESDs, counties and school districts, in accordance with generally accepted auditing standards, Government Audit Standards and Single Audit/Uniform Guidance requirements, as applicable. Assists with preparation of financial statements and preparation of federal tax forms including IRS Form 990 and related schedules and forms.

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Carl Rodriguez

Audit Staff

crodriguez@lealcarter.com(210) 696-6206, ext. 14

Background. Audit staff member at Leal & Carter, P.C. He has 3 years of public accounting and auditing experience. Bachelor of Business Administration Degree in Accounting.

Professional & Industry Experience. Performs single audits and financial audits of non-profit and local governments, including housing authorities and blended component units, mixed finance developments and federally funded programs, cities, counties and school districts; and prepares IRS Form 990.