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When You Succeed, We Succeed
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Robert J. Zarlengo, CPA/ABV, CVA, CExP
Managing Partner
303-421-4775 ext. 115
Bob is the president (“managing partner”) of Zarlengo Raub LLP and has been in public accounting since 1972. He has worked extensively with entrepreneurial business owners helping them solve problems in the financial reporting, tax compliance and management arenas. He has worked with clients in the manufacturing, distribution, health care, and real estate developer industries. Bob has extensive experience in preparing business valuations. Bob also holds a real estate broker’s license from the State of Colorado.
Bob graduated from RegisUniversity with a Bachelor of Science Degree in Business Administration. He is also certified as a valuation analyst. His professional affiliations include American Institute of CPAs, Colorado Society of CPAs, and the National Association of Certified Valuation Analysts. Bob has been active in various community organizations and currently serves on the Board of Trustees at Holy Family High School Inc. and is Vice-Chairman of the Archdiocesan Pastoral Advisory Committee to the Archbishop of Denver.
Dennis A. Hein, CPA, CVA
Partner - Auditing &
Business Valuation
303-421-4775 ext. 121
Dennis comes from Fort Morgan, Colorado. He is a graduate of Metropolitan State College in Denver, where he received the Colorado Scholars Award. Before entering public accounting in 1978, he had 13 years of experience managing his own business in the restaurant industry.
Dennis is professionally active in the American Institute of CPA's, the Colorado Society of CPA's and the Colorado Governmental Finance Officers Association. He has served on the Public Companies Practice Committee, the Governmental Accounting Committee and the Management Advisory Services Committee of the Colorado Society of CPA’s.
His experience includes local city government, special districts, not-for-profit organizations, construction contractors, insurance companies, banks, manufacturers, mortgage brokers, and the oil and gas industries. He has participated in peer reviews and inspections of other CPA firms for the AICPA and the CSCPA. Dennis is licensed to practice as a Certified Public Accountant in the State of Colorado. He is a member of the National Association of Certified Valuation Analysts and is a Certified Valuation Analyst.
He is active in the Arvada Rotary Club as a past President and the Arvada Rotary Foundation as Chairman of the Board. He has served Kids in Need of Dentistry (KIND Foundation) in a number of ways including past President. He has also served on the board of directors of the North Metro Community Services for the Developmentally Disabled. He has assisted with fund raising for a number of associations in the metro area.
Timothy J. Raub, CPA
Partner - Auditing &
Small Business Services
303-421-4775 ext. 114
Tim joined a predecessor firm of Zarlengo Raub LLP upon his graduation from Metropolitan State College in May 1992, where he received a bachelor’s degree in accounting. He is a Certified Public Accountant and a member of the American Institute of CPAs, the Colorado Society of CPAs and Colorado Government Finance Officers’ Association.
At Zarlengo Raub LLP, Tim has responsibility for planning and supervising audit and other service engagements. He has been actively involved on audits involving not-for-profit organizations. His experience also includes other areas of accounting such as manufacturing and wholesale distribution. Tim is also actively involved in providing tax services to corporate, partnership and individual clients.
Carol A. Wilson, CPA/ABV/CFF, CVA/CFFA
Partner-Small Business Services,
Business Valuation & Fraud Deterrence
303-421-4775 ext. 149
Carol moved to Colorado in 1970 after receiving her B.A. in Political Science from Wichita State University. In the early 1980’s she attended the University of Colorado at Denver, completed the accounting curriculum and joined the audit staff of KPMG Peat Marwick’s Denver office. Carol served on the audit staff for four years, focusing on the audit and accounting needs of small business clients, securities broker/dealers, public and private school districts and not-for-profit organizations. In 1988, she was selected to transfer to KPMG’s tax department and participate in an accelerated training program leading to a tax department management position. While in the tax department, Carol focused on small business, not-for-profit organization and high wealth individual tax compliance and consulting. She also completed additional coursework in the University of Denver’s Masters in Taxation program. In March 1992, Carol was hired by a KPMG client to establish an accounting and tax department for the client’s bank holding company. In addition, she supervised the personal accounting and tax compliance for the client and his other business ventures. In January 1995, she left the bank holding company to open her public accounting practice, Wilson, Wilkins & Company, P.C., with Rebecca J. Wilkins, C.P.A. The firm focused on accounting, tax, business valuation and consulting services for small businesses, individuals and not-for-profit organizations. In January, 2002 Wilson, Wilkins merged with Zarlengo Wilkins & Co, P.C., now Zarlengo Raub LLP, where Carol continues to provide a wide range of services, now including audits and internal control analysis, to her clients.
Carol is a member of the American Institute of Certified Public Accountants, the Colorado Society of Certified Public Accountants, the National Association of Certified Valuation Analysts, the Women’s Estate Planning Council the Colorado Women’s Chamber of Commerce and is a Leadership Denver alumna. She has held several committee and committee chair positions with the Metro Denver Chamber of Commerce and the Colorado Society of CPA’s. She is currently a member of the Colorado Society’s Leadership Council, secretary of the Colorado Chapter of the National Association of Certified Valuation Analysts, treasurer of the Women’s Estate Planning Council, and serves on the Front Range Community College CPE Advisory Board.
Carol enjoys visiting Colorado’s beautiful mountains, biking and hiking at its lower elevations, and has developed a love of Italy after a recent self-guided biking tour of Tuscany.
Judy A. Martillaro, CPA
Partner - Tax Planning &
Preparation Services
303-421-4775 ext. 137
Judy joined a predecessor firm of Zarlengo Raub LLP in October of 2002, and specializes in providing tax compliance and consulting services to corporate, partnership, individual and not-for-profit clients. Judy is a member of the American Institute of CPAs and the Colorado Society of CPAs.
Prior to joining Zarlengo Raub LLP, Judy had thirteen years of experience at PricewaterhouseCoopers LLP. During her career at PricewaterhouseCoopers, Judy spent 4 years in the audit department, and 9 years in the tax department, where she served corporate, partnership, individual, and not-for-profit clients. She specialized in the management of large compliance and outsourcing engagements. In 1999 she was appointed the national leader for multi-state income tax compliance. In addition, she developed and taught numerous national training courses on multi-state taxation, and was responsible for the development and maintenance of the multi-state compliance software and databases.
Judy is originally from Carson City, Nevada. She received her bachelor’s degree in Business Administration and Accounting from California State University, Chico, Magna cum Laude, in 1989.
Jeffrey C. Condon, CPA, PFS, CFP
Tax & Financial Planning
303-421-4775 ext. 120
Born in Helena, Montana, Jeff came to Denver in September 1955 to attend the University of Denver on an academic scholarship and graduated in 1959. While at DU, he was president of the junior class and president of the Sigma Chi Fraternity. He is a lifetime member of the Sigma Chi National Fraternity as well as a member of the local alumni group.
Jeff is a past member of the Board of Directors of the Colorado Society of CPA's and formerly was chairman of the Governmental Accounting Committee for three years. He is a member of the income tax section of the American Institute of CPA's and former president of a local group of CPA's.
Jeff was president for two years of the North Jeffco Foundation, a not-for-profit arm of the North Jeffco Recreation and Park District. He was a charter member of the founding group of the St. Joan of Arc Church in Arvada. Jeff is a current member of the Arvada Jefferson Kiwanis Club. In addition to being a Certified Public Accountant, Jeff is a Certified Financial Planner and has earned the designation from the American Institute of CPA's as an Accredited Personal Financial Specialist.
Ron C. Zarlengo, CPA
Manager
303-421-4775 ext. 128
Ron joined the predecessor firm to Zarlengo Raub LLP in October 2002. For the ten years prior to that he managed his own public accounting practice specializing in not-for-profit organizations and the healthcare industry. He began his career in public accounting in 1981 after brief exposure to governmental accounting with the State of Colorado and the banking industry at Wells Fargo Bank. He is a Certified Public Accountant and a member of the American Institute of CPAs, and the Colorado Society of CPAs.
At Zarlengo Raub LLP Ron oversees services provided to healthcare clients including, physicians, medical practices, ambulatory surgery centers and a small hospital. In addition and totally unrelated, he is responsible for the IT function for the Firm. Finally, Ron also participates in providing tax services to corporate, partnership and individual clients.

W. Jeff Morain, CPA
Tax Manager
303-421-4775 ext.147
Jeff joined Zarlengo Raub LLP in January of 2010 and has extensive tax expertise assisting clients of varying sizes from sole proprietorships to large multinational corporations. He joins the firm with over 9 years of experience, 7 of which were spent with KPMG LLP, most recently serving as tax manager in their international consulting services practice tackling a myriad of tax issues including domestic and international tax planning and compliance.
Jeff holds a Master of Taxation from the University of Denver and a B.S. in Accounting from the University of Louisiana (“UL”). He also had the privilege of serving as adjunct professor of accounting at UL, teaching individual tax principles to junior and senior level accounting majors. Additionally, Jeff volunteered in UL’s continuing education department teaching the course entitled “Mind Your Small Business”, entailing basic accounting and tax principles, to local business owners.
Jeff is originally from Lafayette, Louisiana. He enjoys hunting, fishing, and camping. Jeff is a licensed CPA in Louisiana and Colorado and is a member of the Louisiana and Colorado Societies of CPAs as well as the American Institute of CPAs.
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