Balance that goes beyond the books.

As a team of CPAs, consultants, and tax planners we focus on people first. We start with our employees so their success extends to create yours. The result is a level of service other firms can’t match in Tampa Bay and beyond. And we’re not just saying that, we’ve lived it for over five decades.


To be trusted advisors.

To be a trusted advisor for our clients, leading them through the next generation of change by providing innovative solutions, true partnerships and enduring expertise; continuing to attract, cultivate, motivate, and retain outstanding individuals.


Building upon the legacy.

Live by and build upon the legacy as a respected professional services firm and trusted partner to our clients. Continue to grow a culture that supports our team members, to empower them to be their best, in both service to our clients and in their lives and communities.




We are passionate about our clients and create relationships that stand the test of time.


We encourage innovation; embracing positive change and growth.


We focus on the solution, not the problem.



We make a positive impact in the community with an attitude dedicated to giving back.


We foster mutual respect and collaboration; helping each other develop through teamwork and mentoring.


We believe in an appropriate work-balance that emphasizes faith and family.



We hire and develop the best – which is essential to delivering exceptional service.


We uphold the highest ethical standards.


We manage client and firm resources with careful thought and optimal effectiveness.

Meet our team.

W. Gordon Spoor II


Stephen M. Bunch


Richard B. Franz III


J. David Harper


Julie Smith Moore


Kathleen Condon


Monica Cunningham


Shannon Green


Kera Haas


Kelly “Dawn” Moore


F. Gordon Spoor


Gary Sweat


Tom Whiteman


Bruce Taylor


Heidi A’Hara

Senior Manager

Adam Daniels

Senior Manager

Joe Fullerton

Senior Manager

Doug Keith

Senior Manager

Alexia Pappas

Senior Manager

Michele Shockley

Senior Manager

Tracy Silva

Senior Manager

Jessica Espaillat

Chief People Officer

Generations of insight powered by next generation thinking.

Our Legacy

In 1971, Mike Marston and Bob Spence formed the foundation of Spence Marston Bunch & Morris in St Petersburg, Florida. Shortly thereafter, they brought in Ed Bunch who would act as the managing partner for decades.

And eventually, George Morris was added as a partner through acquisition of George’s prior firm. In 2006, Ed’s son Steve Bunch joined the firm, and became a partner four years later.

In 1974, Gordon Spoor left the local firm where he was working to start a new accounting firm that better matched the culture and values he believed in. His goal was simple: to build a family-oriented environment where employees could pursue their career aspirations in public accounting while also leading a balanced lifestyle.

In 1997, Gordon’s son W.G. Spoor joined the firm, and became a partner a few years later. Gordon and W.G. added their third partner in 2010 with the addition of Rich Franz, who joined the firm in 2004.

With Mike, Bob, and Ed passing the torch to Steve, and with Gordon handing off firm management to W.G. and Rich, the next generation began steering their respective firms. In 2015, WG, Steve, and Rich extensively discussed what a merged firm would look like – and it became clear that the combination would result in enhanced capabilities, expanded opportunities for employees, and an even stronger foundation for the service of clients.

In 2016, Spence Marston Bunch & Morris and Spoor & Associates merged to form SBF. After five-plus decades, SBF continues to embrace the original values of its original founders.

In 2018, SBF merged with another St. Petersburg-based accounting firm – Strawn, Marshall, Cunningham, Condon & Sweat. The partners at this firm also happened to be long-time friends and building co-tenants with SBF. This relationship served to reinforce our strong foundation in our community and continue our legacy of high quality client service.

In 2021, Tampa-based firm Dwight Darby merged into SBF. Dwight Darby served clients all over the Tampa Bay area from its South Tampa location for more than 70 years. The move allows us to better serve our Tampa clientele, grow SBF’s client base, and increase flexibility for our staff living in Tampa.

In 2023, Westbay CPAs merged into SBF, bringing our firm to over 100 employees spread across three offices across Tampa Bay. The merger strengthens our lineup of services by adding forensic accounting, value consultation, and litigation support services to the list.

While SBF has grown to become one of the largest local accounting firms in Tampa Bay, we are still a family-oriented firm at our core. We are an organization that’s focused on people – both the success of our employees as well as the businesses and individuals we serve.

At SBF, our depth and breadth of knowledge, combined with our low attrition, give us a distinct competitive advantage over other firms. Our clients consistently praise our ability to return the same client service professionals to their account year after year. We understand that quality client service begins with a genuine care and respect for our people.