Our Team

Shareholders | Directors | Managers

James K. Torti, CPA, CFE | President
jtorti@sjcpa.com

James K. Torti, CPA, CFE, is a shareholder and the President of Schowalter & Jabouri, P.C., one of St. Louisís top 20 accounting and consulting firms, and serves as the leader of the firmís Assurance Services practice.

Mr. Torti is a Certified Public Accountant (CPA) and a Certified Fraud Examiner (CFE) with over thirty years of experience in audit, tax, compliance, assessment and strategy engagements. Mr. Torti is experienced in leading internal and external audit engagements for private, governmental and non-profit organizations and has worked with clients ranging from small local organizations and private companies to large multi-national corporations.

During his tenure with the firm, Mr. Torti has worked in all areas of accounting and auditing, taxation, management consulting and quality control. In addition to his duties as President, he oversees the Assurance Services department at Schowalter & Jabouri, P.C. where he provides high quality audit, compliance and assessment services to privately held companies, governmental and non-profit organizations, municipalities, manufacturing and distribution entities and employee benefit plans.

Mr. Torti was employed by Schowalter & Jabouri, P.C. on a part-time basis prior to his graduation from college. Upon graduation, he joined the firm as a full-time staff accountant. He received his CPA certification in 1980. In 1984, Mr. Torti was admitted as a shareholder of the firm. In 2003, Mr. Torti was awarded the designation of Certified Fraud Examiner (CFE) after meeting a stringent set of criteria.

Mr. Torti has provided and presented training over the past twenty-five years to various organizations including the Missouri Society of Certified Public Accountants ďSchool Audit Seminar,Ē the Governmental Accounting and Auditing Conferences and the Missouri Association of School Business Officials Conference, as well as various governing boards on topics including governmental auditing and accounting as well as specific technical subjects.

Mr. Torti is a graduate of the University of Missouri - St. Louis with a Bachelor of Science degree in Accounting. He is a member of the American Institute of Certified Public Accountants (AICPA), the Missouri Society of Certified Public Accountants (MSCPA), the Illinois CPA Society (ICPAS), Governmental Finance Officers Association (GFOA) at the national and local level, and the Association of Certified Fraud Examiners (ACFE) at the national and local level. He has served on various committees for the MSCPA including the School Audit Committee, the Technical Standards Review Committee and the Governmental Accounting and Audit Committee.

Jon L. Dunham, CPA | Shareholder
jdunham@sjcpa.com

Jon L. Dunham, CPA, is a shareholder of Schowalter & Jabouri, P.C., one of St. Louisís top 20 accounting and consulting firms, and serves as the leader of the firmís Tax Services practice.

Mr. Dunham is a Certified Public Accountant (CPA), with over twenty-five years of experience in individual and business taxation, federal, state and local tax audit representation, small business consulting, tax compliance and extensive tax planning. Mr. Dunham is also involved with various specific tax planning engagements involving cost segregation studies, IC-DISC entities and research and development tax credit engagements. His clients include individuals, small business entities and large privately held entities.

Mr. Dunham specializes in the taxation, business services and consulting areas at Schowalter & Jabouri, P.C. and provides these services to a wide array of clients. He has extensive experience in the construction, manufacturing, real estate development and medical services fields.

During his tenure with the firm, Mr. Dunham has worked in all areas of taxation, business and management consulting, accounting and quality control. In addition to his duties of managing the Tax Services Department, he also monitors continuing professional education selection, quality assurance, tax compliance issues, staff training, tax software selection and manages alliances with other professionals involved with special tax projects which dictate third party involvement.

Prior to employment at Schowalter & Jabouri, P.C., Mr. Dunham was employed at a large local CPA firm. In 1984, Mr. Dunham joined the firm of Schowalter & Jabouri, P.C. as a member of the tax department and was admitted as a shareholder of the firm in 1989.

Mr. Dunham is a graduate of the University of Missouri - St. Louis with a Bachelor of Science degree in Accounting. He is a member of the American Institute of Certified Public Accountants (AICPA), the Missouri Society of Certified Public Accountants (MSCPA) and the Tax Division of the AICPA. He is active in the community in various capacities including having served as a Board Member for both profit and not-for-profit entities, involvement with the Masons, Scottish Rite of Freemasonry, Shriners of North America and the Moolah Guides Unit.

Michael L. Arendes, CPA | Shareholder
marendes@sjcpa.com

Michael L. Arendes, CPA, is a shareholder of Schowalter & Jabouri, P.C., one of St. Louisís top 20 accounting and consulting firms, and serves in the firmís Tax and Business Services departments.

Mr. Arendes is a Certified Public Accountant (CPA) and a Certified QuickBooks Pro Advisor with over twenty years of experience in business and individual taxation, small business accounting and tax planning and representation before taxing authorities. Mr. Arendes is experienced in audit, review and compilation engagements of a variety of privately held businesses along with special projects including internal control and accounting systems analysis.

Mr. Arendes assists in all aspects of starting up a new business and growing existing businesses. Areas of expertise include choosing the form of business entity, assistance with obtaining bank financing, initial set-up of new entities, analysis of and upgrades to an existing entityís accounting system, analysis and implementation of internal accounting controls, along with federal, state and local income, payroll and sales tax compliance and planning. Mr. Arendesís industry specialties include manufacturing, construction, restaurant, professional services, and real estate development.

Upon graduation from high school, Mr. Arendes served four years with the U.S. Armyís 4th and 8th Infantry Divisions, followed by two years with the Missouri National Guardís 1138th Combat Engineer Battalion. While attending St. Louis University, Mr. Arendes worked in the food brokerage industry. He graduated in 1986 with a Bachelor of Science degree in Business Administration. Following graduation, Mr. Arendes accepted a position at a local Certified Public Accounting firm where he worked in both the audit and tax departments and received his CPA certification in 1988. In 1991, Mr. Arendes joined the firm of Schowalter & Jabouri, P.C. as a senior accountant in the tax department and was admitted as a shareholder of the firm in 1998.

Mr. Arendes is a member of the American Institute of Certified Public Accountants (AICPA) and of the Missouri Society of Certified Public Accountants (MSCPA). He has served on the Small Business Committee of the MSCPA. He is active in the community in various capacities including serving as a Board Member, Treasurer and Secretary of the St. Louis Center for Hearing and Speech, as a member of St. John Vianney High Schoolís Institutional Advancement Committee and in the Knights of Columbus.

Jamie C. Jabouri, CPA.CITP, CISA | Shareholder
jcjabouri@sjcpa.com

Jamie C. Jabouri, CPA.CITP, CISA, is a shareholder of Schowalter & Jabouri, P.C., one of St. Louisís top 20 accounting and consulting firms and serves as the leader of the firmís Corporate Governance Services practice.

Ms. Jabouri is a Certified Public Accountant (CPA), a Certified Information Systems Auditor (CISA) and a Certified Information Technology Professional (CITP) with over ten years of experience in audit, compliance, assessment and strategy engagements. Ms. Jabouri is experienced in leading internal and external audit engagements for both private and governmental sector organizations and has worked with clients ranging from small and mid-sized organizations to large corporations.

Ms. Jabouri works with the corporate governance and audit teams at Schowalter & Jabouri, P.C. where she provides quality services to a variety of clients. Additionally, Ms. Jabouri leads special projects for various entities, including agreed upon procedures related to internal audits, internal control reviews (including Sarbanes-Oxley compliance), special projects related to internal controls and compliance and various information technology (IT) and IT security work.

Ms. Jabouri serves as the coordinator of the quality assurance and training programs at the firm, where she is responsible for standardizing the methodology used by the team including ensuring that the highest standards of quality are met on each client engagement. In addition, she provides the necessary training and support to the practice as well as to clients and other financial professionals.

Prior to being employed at Schowalter & Jabouri, P.C., Ms. Jabouri spent over four years at an international Certified Public Accounting firm as a member of the technology audit team.

Ms. Jabouri is a frequent seminar speaker and has presented numerous training sessions over the past seven years to both auditors and clients on topics including internal control, fraud identification and prevention, risk assessments and audit requirements.

In 2007, Ms. Jabouri was named to the AICPA Industry Expert Panel for State and Local Governments. Ms. Jabouri is the recipient of the 2008 Distinguished Young Alumni Award from Saint Louis Universityís John Cook School of Business. In 2006, the Missouri Society of Certified Public Accountants (MSCPA) recognized Ms. Jabouri with the Emerging Leader Award.

Ms. Jabouri graduated Magna Cum Laude from Saint Louis University with a Bachelor of Science degree in Business Administration with majors in Accounting and Management Information Systems. She is a member of the American Institute of Certified Public Accountants (AICPA), the MSCPA and the Information System Audit and Control Association (ISACA). She is a past President of the John Cook School of Business Alumni Board and has served on the board of Saint Louis Society of Women CPAs. Ms. Jabouri is active in the community. She volunteers at her high school alma mater, Cor Jesu Academy, and serves on the Board of Trustees at Saint Louis University.

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Jonathan P. Whiting, CPA | Shareholder
jwhiting@sjcpa.com

Jonathan P. Whiting, CPA, is a shareholder of Schowalter & Jabouri, P.C., one of St. Louisís top twenty (20) accounting and consulting firms, and serves as the leader of the firmís tax related research, compliance, consulting and special project service areas.

Mr. Whiting is a Certified Public Accountant (CPA) with nearly thirty years of public accounting experience in taxation. Mr. Whiting is responsible for the tax department quality control, technical tax issues and ensuring that the firm is abreast of all current tax law changes and developments.

Mr. Whitingís experience is primarily concentrated around taxation of large and mid-sized businesses, individuals, estates and trusts. He is involved with tax planning and compliance, multi-state tax issues, non-profits, extensive tax research, consulting and special projects. Mr. Whiting's experience includes advanced business planning and compliance with partnerships, limited liability companies, S corporations, and C corporations, including wholly-owned subsidiaries and affiliated groups. Mr. Whiting's is also the firm's tax research specialist.

Mr. Whitingís experience includes writing multi-state sales and use tax manuals, extensive client assistance with buying and selling a business, choice of entity considerations, historic rehabilitation tax credit compliance, tax deferred property exchanges, mergers and acquisitions, special tax elections, large transaction analysis, business succession planning, business valuation consultation, and related party issues. Clients served range from small local start-up companies to large established companies doing business all across the U.S., Mexico, Canada and overseas.

Mr. Whiting began his public accounting career with a sole practitioner concentrating in individual and small business taxation and audits of real estate and low income housing (HUD sponsored) partnerships. After five years he joined a forensic accounting firm and then returned to taxation the following year. The next nine years were spent working in many areas of taxation. In 2004, Mr. Whiting joined the firm of Schowalter & Jabouri, P.C. as a senior tax manager in the tax department and was admitted as a shareholder of the firm in 2007.

Mr. Whitingís commitment to the public accounting profession includes writing tax articles published by the Missouri Society of Certified Public Accountants (MSCPA), participating in local media as a spokesperson on tax matters, actively participating in tax practitioner/IRS liaison relations and speaking to groups on new tax legislation. His commitment includes being nominated and serving as Chair of the MSCPA State-wide Taxation Committee for the two-year term ended June 30, 2014. In August of 2016, Mr. Whiting was named as one of the St. Louis area's 2016 "Top Accountants" by the Small Business Monthly publication based on a reader's survey.

Mr. Whiting is a graduate of the University of Missouri - St. Louis with a Bachelor of Science degree in Accounting. He is a member of the American Institute of Certified Public Accountants (AICPA), and the Missouri Society of Certified Public Accountants (MSCPA). He served two years as public relations committee chairperson of the St. Louis Chapter of the MSCPA and is a current member of the Society State-wide Taxation Committee.

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John J. Jabouri, CPA | Founding Shareholder
jjabouri@sjcpa.com

John J. Jabouri, CPA, is a founding shareholder and the Chief Financial Officer (CFO) of Schowalter & Jabouri, P.C., one of St. Louisís top 20 accounting and consulting firms.

In addition to his duties as the CFO of the firm, Mr. Jabouri is a Certified Public Accountant (CPA) with over forty years of public accounting experience in audit, tax, compliance, assessment, strategy and consulting engagements.

Mr. Jabouri is involved in various aspects of corporate governance projects, including assistance with the implementation of the Sarbanes-Oxley Act of 2002 (ďSOXĒ) for firm clients. As concurring director on corporate governance projects, Mr. Jabouri ensures the firmís standard methodology is utilized and the highest standards of quality are achieved on client engagements. Mr. Jabouri has experiences in delivering corporate governance related services, in many different forms, throughout his career. These experiences over the course of his career bring a unique perspective to the engagement team, including posing questions about change, continuous improvement and re-defining processes.

Mr. Jabouri was employed as an accountant at a local Certified Public Accounting firm while attending college. During this time, he served for six years with the Army National Guardís 1136th Military Police Company. Upon graduation, Mr. Jabouri accepted the position of staff accountant with an international Certified Public Accounting firm. During his tenure with the international firm, he worked in both the audit and tax departments.

In 1976, Mr. Jabouri and Mr. Schowalter established Schowalter & Jabouri, P.C. In addition to his client responsibilities, he currently oversees the business and administration functions of the firm. His industry specializations include grain and commodities, construction contractors, manufacturing and distribution entities, mergers and acquisitions, business valuations and expert witness testimony.

Mr. Jabouri is a 1973 graduate of the University of Missouri - St. Louis with a Bachelor of Science degree in Business Administration with a major in Accounting. Mr. Jabouri is a Certified Public Accountant in Missouri, Illinois, and Nevada, and is a member of the American Institute of Certified Public Accountants (AICPA) and the Missouri Society of Certified Public Accountants (MSCPA).

Dennis F. Schowalter, CPA | Founding Shareholder/Retired
dschowalter@sjcpa.com

Dennis F. Schowalter, CPA, is a founding shareholder of Schowalter & Jabouri, P.C., one of St. Louisís top 20 accounting and consulting firms. Mr. Schowalter is a member of the Board of Directors of Schowalter & Jabouri, P.C.