our team
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Vanessa Lay
CPA, CO-OWNER
Vanessa started her career in 2012 at Ehrhardt, Keefe, Steiner & Hottman (EKS&H), which was, prior to merging with Plante Moran, the largest locally owned accounting and business consulting firm in the Rocky Mountain Region. In this role, Vanessa cultivated a strong foundation for knowledge of tax law and IRS regulations, while also working with several different industries, including, but not limited to, multi-state corporations, oil and gas, real estate, and small business tax returns. Experience at EKS&H is where Vanessa found her passion for helping and working with small businesses. Outside the office Vanessa enjoys time with her four children.
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Ellen Lay
TAX ACCOUNTANT, CO-OWNER
Ellen is an accountant and co-owner of Lay & Company, LLC. For over 30 years, Ellen has provided accounting, bookkeeping, and tax services to individuals and businesses. By offering quality, efficient, and cost-effective services to her clients, Ellen has maintained long-lasting client relationships that will be retained no matter the tax and regulatory environment.
Outside the office, Ellen enjoys spending time at the lake, reading and making memories with her grandchildren, family and friends.
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MICHAEL SOUSA
CPA, PRINCIPAL
Michael Sousa specializes in serving small and large businesses, advising clients across construction, real estate, professional services, and a wide range of other industries since 2003. He is known for his proactive approach, innovative thinking, and clear communication style that makes complex issues easier for clients to navigate. Colleagues appreciate his steady, positive presence in a fast‑paced environment.
Michael earned his B.S. in Accounting from the University of Colorado, Boulder and is a member of the AICPA and the Colorado Society of CPAs.
Outside of work, he enjoys hiking, biking, snowboarding, stand‑up paddleboarding, and traveling. An avid sports fan, Michael also coaches his sons in youth baseball. He, his wife Lindsey, and their two children love exploring Colorado’s mountain towns and trails.
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Daniela Schnitzer
TAX ASSOCIATE
Daniela is an accountant of Lay & Company, LLC. For nearly 20 years she has worked with clients providing accounting support, tax preparation and planning to individuals and businesses. Daniela was part of the Dennis Hogan & Associates team where she established comfortable and trusting relationships with clients. She is a dedicated professional that enjoys helping her clients with their specific needs.
Daniela enjoys spending time with her husband and pets.
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Zipporah Bu
CPA, TAX MANAGER
Zipporah is a dedicated CPA with a passion for helping small business owners navigate the complexities of taxes. Staring her career at one of the Big Four accounting firms, she focuses on providing personalized, efficient solutions that empower entrepreneurs to manage their finances with confidence. Zipporah is committed to building a trusting relationship based on reliability and expertise.
In her spare time, Zipporah enjoys her outdoor time with her family under the beautiful Southern California weather.
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Sarah Abrams
TAX ASSOCIATE
Sarah joined Lay & Company, LLC in 2024 after graduating from Colorado State University with a master’s degree in professional accounting. She is a CPA Candidate with previous experience in the construction and finance industries and small businesses where she provided accounting and bookkeeping services. Sarah’s customer focus, collaboration and attention to client details allows her to rapidly build trust and deliver high quality services to those she works with.
When not in the office, Sarah is a proud wife and mother to her teenagers and English Mastiff and enjoys the sunny Colorado outdoors.
720 439 4050
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Heather Brown
SENIOR ACCOUNTANT
Heather has been a bookkeeper to various industries for the past 20 years and is a strong believer in making sure every penny is in its proper place. She cares about her clients and wants to see them succeed, not just in business but in life! She has a bachelor’s degree in Business Management and has worked at a consulting company for the past 14 years where there was always a strong emphasis on helping small business owners achieve their goals; whether it’s paying off debt, growing their business or saving for that dream vacation.
In her spare time, Heather enjoys hanging out with friends, glamping and traveling to visit friends and family all over the US and Mexico.
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Donna Gaudreault
ADMINISTRATION MANAGER
Donna joined Lay & Company, LLC in 2021. She has over 30 years management and customer service experience.
In the last year Donna has developed a rapport with most clients in supporting their tax administrative needs.
In her spare time she enjoys going to the Denver Broncos games and spending time with family and friends.
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Patricia Ann Valles
TAX ASSOCIATE
Patricia is a graduate of Accountancy and a CPA candidate with several years of experience in U.S. taxation. Throughout her career, she has worked with both individuals and businesses, assisting them with tax preparation, compliance, and resolving various tax-related concerns. She has handled federal and state filings, reviewed financial records, and ensured accuracy and adherence to regulations in every engagement. Known for her attention to detail and reliability, she consistently supports clients in navigating their tax responsibilities with confidence.
During her spare time, she enjoys spending quality time with her sisters, often baking for them. She also loves traveling with her husband, creating meaningful experiences together.
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Joseph Kigo, CPA-K
BOOKKEEPER
Joseph Kigo, CPA-K, is an accomplished accounting and finance professional with more than nine years of experience spanning full-cycle accounting, bookkeeping, financial reporting, and financial management. His background includes supporting multi-entity organizations and businesses across month-end close, account reconciliations, accounts payable and receivable, payroll, budgeting and forecasting, variance analysis, and management reporting.
His technical expertise includes QuickBooks Online, Xero, Microsoft Excel, Google Sheets, Power BI, and a range of other accounting and business platforms. Joseph combines strong accounting fundamentals with practical experience in GAAP, IFRS and U.S. payroll and tax reporting, audit preparation, and financial controls. He is also experienced in analyzing financial information and turning accounting data into useful insights for decision making.
A key part of Joseph’s approach is looking beyond simply recording transactions. He enjoys helping organizations understand what their financial numbers are saying, strengthen their financial processes, improve accountability, and use reliable financial information to make sound decisions and plan. His experience includes working with businesses, and multi-entity organizations, providing both day-to-day accounting support and broader financial analysis.
Outside of his professional work, Joseph places importance on faith, family, personal development, integrity, and meaningful relationships. He is intentional about continued growth and believes that professional success is most valuable when it is accompanied by personal growth and a positive impact on the people and organizations around him.
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Monica Cowan
TAX ASSOCIATE REGISTERED AGENT
Monica is an Enrolled Agent (EA) with more than six years of experience in tax planning and tax preparation. She is known for her strong work ethic, attention to detail, and commitment to delivering clean, accurate, and timely tax returns. Monica takes pride in helping clients navigate the tax process with confidence while providing exceptional service every step of the way. Outside of work, Monica enjoys spending time with her husband and family, especially traveling together and creating lasting memories.
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Alysa Krizz Sumcad
TAX ASSOCIATE
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Noveena Mathew-Joy
CPA, TAX MANAGER
Noveena is an experienced tax manager with over 25 years of expertise spanning both corporate industry and public accounting. She specializes in helping individuals and small businesses navigate the complexities of income taxes, with a passionate focus on making intricate tax laws easy to understand for everyone. By combining strategic tax planning with deep financial insight, she delivers measurable value to her clients. Additionally, she is highly proficient in QuickBooks Online, seamlessly generating financial statements and resolving day-to-day accounting questions. Noveena is a member of both the AICPA and the TXCPA.
Outside the office, she enjoys volunteering, reading, watching movies, and spending quality time with her family.