Our Team

Chairman of the Board of Suplee, Shea, Cramer & Miller, P.A., Mr. Suplee is a graduate of Villanova University. With a consistently positive track record and extensive experience navigating Florida’s financial framework, Mr. Suplee has been a practicing Certified Public Accountant since 1974 and has built a secure foundation over the years for his work to operate and expand from. In his profession, he concentrates on individual and business taxation.

Besides professional accounting groups, Ray is involved with many community service organizations and has served on boards of:

• Ear Research Foundation
• The Rotary Club of Sarasota Foundation
• Field Club
• Field Club Foundation
• Titanium Asset Management
• Presidential and FOA Bank
• Sarasota High School Foundation
• Sarasota Memorial Hospital Century Foundation
• Girl Scouts West Coast Council
• Police Athletic League (PAL)
• Plymouth Harbor

In his spare time he enjoys tennis and golf, and spending time with his wife, five sons, and grandchildren.

President of Suplee, Shea, Cramer & Miller, P.A., Mr. Shea is a graduate of Emory University and a long-time Florida resident. Mr. Shea has been immersed in the climate and machinations of Florida’s financial landscape for four decades and has been a practicing Florida CPA since 1978, also acting as a member of the American Institute of Certified Public Accounts and the Florida Institute of Certified Public Accountants. As a third generation of the firm, Norman has deep family roots in his profession and works with genuine care, counseling clients in all areas of individual and corporate taxation, business planning, corporate strategies, financial objectives, and management advisory services.

As an active member in professional and communal organizations, Norman has supported many groups and has served as a Trustee and Director of the following organizations:

• Argus Foundation
• Annette J. Hagens Memorial Foundation
• The Irma Schuster Foundation
• The Field Club
• The Field Club Foundation
• Kiwanis Club of Sarasota
• Gator Creek Golf Club

While not working, Norman enjoys playing golf and tennis, flying, and traveling with his family.

Vice President of Suplee, Shea, Cramer & Miller, P.A., Mr. Cramer graduated from Florida State University and became a Certified Public Accountant in 1985. Since then, he has garnered impressive experience in the industry and honed his career to focus specifically on financial accounting and audits. Responsible for supervising all compilations, reviews, and audit engagements in the Firm, Mr. Cramer plays a significant role in contributing to the success of the firm.

Tom is actively involved in several professional organizations, including but not limited to the Team Tony Cancer Foundation, Kiwanis Club of Sarasota, and various professional organizations. As enthusiasts and long-time enjoyers of Sarasota’s elegant landscape and paradisiacal weather, Tom and his wife love spending time outside and engaging in activities to appreciate all that Sarasota has to offer.

Managing shareholder of Suplee, Shea, Cramer & Miller, P.A., Mr. Miller graduated from the University of South Florida in 2005 earning his Bachelor of Science degree in Accounting, and became a licensed Certified Public Accountant in Florida in 2007. Mr. Miller worked in public accounting for seven years before joining the firm, specializing in taxation on individuals, partnerships, corporations, and trusts during that time. Currently, Jay holds many responsibilities in the firm including tax compliance, planning and research, and mentoring and reviewing staff accountants’ tax work.

Jay is involved in several organizations, serving as a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, as Treasurer for First Step of Sarasota, and as part of the Board of Directors for the Gulf Coast Chapter of the Florida Institute of Certified Public Accounts.

In his down time, Jay enjoys playing basketball, fishing and boating on Sarasota’s beautiful waters, and traveling with his wife and three daughters.

A Treasurer of Suplee, Shea, Cramer & Miller, P.A., Ms. Kessel graduated from the University of South Florida in 1989 with a Bachelor of Science degree in Accounting and has spent decades in her career whetting her skills, specializing in the taxation of individuals, trusts, estates, partnerships, and corporations. Candy’s main responsibilities include tax preparation, tax compliance, tax planning and research, bookkeeping, compilation services, and assisting clients with accounting system setups. These setups aid their businesses greatly in terms of organization and uniformity, as does the training that she provides for their accounting and bookkeeping staff. In the firm, she also mentors and reviews staff accountants’ tax work.

Candy is a member of several organizations pertinent to her profession, such as the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, and the Southwest Florida Estate Planning Council. She has impacted the Gulf Coast Chapter for many years in several nodes of power, serving as President (2010-2011), President-elect (2009-2010), Secretary (2008-2009), and on the board. She is also on the Board of Trustees on the Florida Institute of Certified Public Accountants Scholarship Foundation and was president during 2014-2015 and served on the Florida Institute of Certified Public Accountants Council (Board of Governors) from July 2015 thru June 2019.

A Secretary of Suplee, Shea, Cramer & Miller, P.A., Ms. Diner graduated from San Jose State University in 2000 with a Bachelor of Science degree in Accounting and Management Information Systems, and she started her career working in both private and public accounting for six years before joining the firm in 2003. Soon after, she became a Certified Public Account and earned her license to practice in both Florida and California. During her years of experience in both public and private accounting, Marina’s focus has sharpened, fixating primarily on the taxation of individuals, partnerships, corporations, trusts, and estates. Since joining the firm, her main responsibilities have culminated to tax compliance, planning, research, and mentoring and reviewing staff accountants’ tax work. In virtue of her career and practice, valuing quality over quantity and always striving for the best level of work, Marina has become a member of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

Apart from her work, Marina enjoys spending her time reading, following elaborate schematics for building Legos, dancing, and spending time with her husband, son, and four-legged companions.

A graduate of Florida Gulf Coast University, Ms. Ross joined the firm in 2007, soon receiving her CPA license in August 2009. Since kickstarting her career with the firm, Amanda has garnered extensive experience in both taxation, such as with corporate and individual, and audits, including not-for-profit auditing, Form 990 preparation, and governmental and Single Audit auditing and reporting. In light of her skillset and exposure, Amanda is a member of both the American and Florida Certified Institute of Public Accountants.