Certified Public Accountants & Consultants

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Peltier, Gustafson & Miller P.A. was founded in 1995. Founding Partner Stephen Peltier retired in 2015.  With Steve’s retirement Tonya Walters, Jacqueline Martinez & Cindy Davis joined Karl Gustafson & Don Miller as PGM, P.A. Partners.  Please contact one of the Partners or other staff members to discuss your personal or business needs. 

Main Office

  • 7020 PROSPECT PLACE NE
  • ALBUQUERQUE, NM 87110
  • Main Number: 505-881-3953
  • Fax: 505-888-4713
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Karl W. Gustafson, CPA

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Karl is a graduate of The University of New Mexico. He spent nineteen years with KPMG Peat Marwick’s Albuquerque office and retired as a partner. In 1993, Karl joined Steve Peltier in the firm that became Peltier, Gustafson & Miller, P.A.

Karl is a member of the American Institute of CPAs and the New Mexico Society of CPAs. He is a past trustee and treasurer of the Albuquerque Community Foundation and a past president and treasurer of the New Mexico Symphony Orchestra. He administers and serves as the treasurer and trustee for various client-established trusts and charitable private foundations. He also acts as a liaison for clients with numerous advisory personnel including bankers, trust officers, attorneys, stockbrokers and insurance agents.

Practice Areas: Taxation and planning for privately-held businesses including partnerships, limited liability companies, and corporations. He is involved in family succession planning, charitable transfers and estate planning for individuals and business owners including retirement and eldercare options. He is also involved in international and multi-state transactions including controversies with taxing authorities. Among his clients are: wholesale & retail businesses, real estate developers, construction contractors, professional service providers, individuals, estates and trusts.

If you have any questions for Karl or about Peltier, Gustafson & Miller, P.A., please email him at karl@pgm-cpa.com.

Don H. Miller, CPA

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Don is a graduate of New Mexico State University. He spent eight years with KPMG Peat Marwick’s Albuquerque office prior to joining Steve and Karl in 1994 to form Peltier, Gustafson & Miller, P.A.

Don is a member of the American Institute of CPAs and the New Mexico Society of CPAs. He is a graduate of the Albuquerque Chamber of Commerce Leadership Albuquerque program. He also serves as the treasurer and trustee for various client-established charitable private foundations. He is active in coaching youth sports programs.

Practice Areas include taxation and planning for privately held businesses including partnerships, limited liability companies and corporations. He is involved in business acquisitions and sales, planning for charitable transfers and estate planning for individuals and business owners. Among his clients are wholesale & retail businesses, auto dealerships, real estate developers, construction contractors, professional service providers, individuals, estates and trusts.

If you have any questions for Don or about Peltier, Gustafson & Miller, P.A., please email him at Don@pgm-cpa.com.

Tonya Walters, CPA

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Tonya is a graduate of New Mexico State University. In 1996, she accepted a position with Peltier, Gustafson & Miller, P.A. after spending over two years at Arthur Andersen’s Albuquerque office in the audit division. Tonya is a member of the American Institute of CPAs and the New Mexico Society of CPAs.

Her practice areas include financial statement audits and taxation for privately held businesses including partnerships, limited liability companies, and corporations and audits of employee benefit plans. Among her clients are wholesale and retail businesses, auto dealerships, construction contractors, individuals and employee benefit plans.

If you have any questions for Tonya or about Peltier, Gustafson & Miller, P.A., please email her at tonya@pgm-cpa.com

Jacqueline Martinez, CPA

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Jacqueline is a graduate of Louisiana State University in Shreveport. She spent three years with local firms in Shreveport and over 10 years with KPMG, LLP in Albuquerque.  In January 2002 she joined Peltier, Gustafson & Miller, P.A.  She is a prior recipient of the American Institute of Certified Public Accountant’s Elijah Watt Sells Award.

Jacqueline is a member of the American Institute of CPAs and the New Mexico Society of CPAs. She is a past board member of the Better Business Bureau and Guadalupe Partners, Inc. and past treasurer and board member of Tierra del Sol Council of Campfire, Inc. and of the YWCA-Middle Rio Grande.

Practice Areas: Taxation and planning for individuals, estates & trusts, employee benefit plans, tax-exempt organizations and privately held businesses including partnerships, limited liability companies and corporations. She is involved in family succession planning, charitable transfers and estate planning for individuals and business owners.  She provides tax compliance and consulting services for international and multi-state taxpayers.  She also consults on ERISA compliance for employee benefit plans, including qualified retirement plans, nonqualified retirement plans and welfare benefit plans. 

Among her clients are: professional service providers, wholesale and retail businesses, real estate developers, construction, contractors, individuals, estates, trusts and charities.

If you have any questions for Jacqueline or about Peltier, Gustafson & Miller P.A, please email her at jacqueline@pgm-cpa.com.

Cindy Davis, CPA

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Cindy is a graduate of The University of New Mexico. She spent over nine years in the tax practice of KPMG, LLP's Albuquerque office and five years in the finance department of a financial institution. She joined Peltier, Gustafson & Miller, P.A. in 2009.

She is a member of the American Institute of CPAs and the New Mexico Society of CPAs. She is past chair of the board of directors for the Better Business Bureau of the Southwest, where she continues to serve as a board member.  She is also a past member of the board of The Storehouse and current board member of the Estancia Schools Alumni Association.

Cindy practices in taxation and planning for privately held businesses and their owners.  Her clients include partnerships, limited liability companies, corporations, trusts and tax exempt entities.  She also works with clients who have multi-state tax issues and clients contemplating an “S-election”.

If you have any questions for Cindy or about Peltier, Gustafson & Miller, P.A., please e-mail her at cindy@pgm-cpa.com.

Barbara Rudolph, CPA

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Barbara is a graduate of California State University, Long Beach. She spent three years with KPMG Peat Marwick’s Orange County, California office and eight years with a local Albuquerque CPA firm. In 1997, she joined Peltier, Gustafson & Miller, P.A.

Barbara is a member of the American Institute of CPAs and the New Mexico Society of CPAs. She is a past director and treasurer of the Girl Scouts of Chaparral Council.

Practice Areas: Taxation and planning for privately held businesses including partnerships, limited liability companies and corporations. Among her clients are wholesale and retail businesses, real estate developers, professional service providers, individuals, estates and trusts.

If you have any questions for Barbara or about Peltier, Gustafson & Miller, P.A., please email her at barb@pgm-cpa.com.

Roni Caudill, CPA

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Ronica (Roni) is a graduate of The University of New Mexico. She joined the firm in 2006, after working two years at KPMG and then several years at a local business. Ronica is a member of the American Institute of CPAs and the New Mexico Society of CPAs.

Practice Areas: Specializing in tax preparation individuals and corporations.  If you have any questions for Roni or about Peltier, Gustafson & Miller, P.A., please email her at roni@pgm-cpa.com.

Jimi Bernard, CPA

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Jimi is a graduate of The University of New Mexico. She joined the firm in 1995, after six years of experience in taxation and auditing with two local firms. Jimi is a member of the American Institute of CPAs and the New Mexico Society of CPAs.

Practice Areas: Specializing in tax preparation for estates, trusts and individuals. Tax compliance for privately held businesses including partnerships, limited liability companies and corporations.

If you have any questions for Jimi or about Peltier, Gustafson & Miller, P.A., please email her at jimi@pgm-cpa.com.

Ben Headley, CPA

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Ben Headley is a graduate of Ozark Christian College. He joined the firm in 2014 after spending 22 years as a youth pastor. Ben is a member of the American Institute of CPA’s and the New Mexico Society of CPA’s

Practice Areas: Specializing in tax preparation for individuals, corporations, partnerships and trusts.  If you have any questions for Ben or about Peltier, Gustafson & Miller, P.A., please email him at ben@pgm-cpa.com.

Liz Ramirez

Bookkeeping
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Yolanda Bengo

Bookkeeping
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Beth Neuenschwander

Administration
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Heather Granger

Administration
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Nancy Johnson

Administration
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