Firm History

In 1922, John D. Morrison opened a public accounting practice in Marquette, one of the first to be established in the Upper Peninsula. The practice grew and had five offices covering an area from Sault Ste. Marie, Michigan to Superior, Wisconsin.

Ernst & Ernst (now EY), one of the largest international CPA firms, purchased the practice in 1961 and centralized all operations in Marquette. Paul Makela and Bob Toutant purchased the practice from them on June 1, 1988, forming Makela & Toutant, P.C. Paul and Bob were both partners in the predecessor firm, Ernst & Whinney. On January 1, 1992, Carol Hill was admitted to the partnership and the firm name was changed to Makela, Toutant & Hill, P.C. On January 1, 2001, Paul Nardi was admitted to the partnership and the firm name was changed to Makela, Toutant, Hill & Nardi, P.C. In December 2005 Paul Makela retired from the firm. In December 2013 Bob Toutant retired from the firm.

The firm continues to provide high quality services to clients throughout the Upper Peninsula, continuing a tradition that began over 90 years ago.

We continually stress quality and professionalism in our services to our clients. We participate in the American Institute of CPAs Peer Review Program and have always received unmodified opinions on our quality control procedures and practices, which is the highest level achievable. You can be assured that all of the services provided by our firm will have the attention of a licensed Certified Public Accountant. We get to know our clients both personally and professionally in order to better understand their business and personal goals. This enables us to provide them with services which are tailored to meet their needs and objectives.