Our professional staff has earned the coveted Certified Public Accountant (CPA) designation. Our combined years of experience in the many phases of accounting is regularly updated by attending seminars and studies through the American Institute of Certified Public Accountants and the Illinois Society of CPAs. Let us introduce you.


James B. Dieck, CPA & Founder, Retired 2015
Jim Dieck founded our firm in October 1973. Jim served in the Air Force Security Service from 1961 to 1965 and received his B.S. in Accountancy from the University of Illinois in 1970. He previously worked for Price Waterhouse Coopers and as an agent for the Internal Revenue Service. Jim is a lifelong resident of Waukegan and is married with three children and six grandchildren. In his spare time he enjoys golfing, cross country skiing and walking.


Apolonio Arenas, CPA & President
Apolonio joined the firm in 1991 as an intern and began on staff following graduation from Saint Xavier University in 1992 with a B.A. in Accountancy. He became a partner at the firm in 2003. Apolonio was born and raised in a Spanish-speaking household in Waukegan and currently resides in Highland Park. He is married and has two children. He enjoys playing golf. He currently serves on the board of directors of North Shore Trust & Savings, Waukegan, Illinois. He has served on the school board of Most Blessed Trinity Academy for three years.


Daniel T. White, CPA
Dan joined the firm in 2009. Dan previously worked for two accounting firms in the Chicago area since 2006. He received a B.A. in International Business from Saint Norbert College in 2004 and a Master of Science in Accountancy from the University of Illinois in 2006. Dan is an avid sports fan and enjoys scuba diving.


Michelle J. Shifrin
Michelle joined the firm in 2013. Michelle started her career in public accounting, primarily working as an auditor, but she gained most of her experience working in financial reporting and analysis with mid-sized corporations. Michelle received a B.A. in Accountancy from the University of Georgia in 1992, and an M.B.A. from New York University in 2001. She has lived and worked in numerous locations throughout the United States and Europe. Michelle currently resides with her husband and two daughters in Highland Park.


Peg Ives, Office Manager
Peg joined the firm in 2008. Having worked in office settings for many years, she enjoys getting to know the clients and seeing them return each year. She is a mother of three wonderful children and enjoys spending time with family, reading books and watching movies.