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Our Partners

Mike PenderMichael R. Pender, Jr., CPA, PFS, CFE, CFF, CGMA
Partner, Certified Public Accountant

Michael R. Pender, Jr. has been with Cavanaugh & Co, LLP for over 40 years and a partner for 37 of those years. He has experience in all phases of public accounting, including auditing, tax, financial planning, business advisory services as well as fraud and forensic accounting.

Michael served as tax advisor and estate planning advisor to high-net worth individuals. His experience includes work with entertainment professionals, executives, corporate business founders and a member of the PGA. He has also been an organizing director of two community banks: Sarasota Bank (which was sold to Colonial Bank) and Insignia Bank (which was sold to Centennial Bank). He has also held audit committee positions for several privately held companies.

Michael is a past president of the Florida Institute of Certified Public Accountants (2010-11) and a past member of the AICPA council the governing body of the AICPA (2004-2011). He currently is a NAC commissioner on the AICPA National Accreditation committee, which is the body that oversees specialization credentials. He holds the following designations in addition to being a CPA: Personal Financial Specialist (PFS), Certified in Financial Forensics (CFF) and a Certified Global Management Accountant (CGMA) all issued by the AICPA and a Certified Fraud Examiner (CFE) issued by the ACFE.

A strong believer in the values set forth by Cavanaugh & Co, Michael also has a history of significant volunteer work on the boards of local, state and national nonprofit organizations for the last 40 years.

Steve SpanglerStephen D. Spangler, CPA, PFS
Partner, Certified Public Accountant

Stephen D. Spangler is a Partner and Certified Public Accountant at Cavanaugh & Co, LLP, with over 35 years of experience in public accounting. He specializes in tax and retirement planning for high-net worth individuals, tax preparation and planning for local businesses. Mr. Spangler is also in charge of the Venice office of Cavanaugh & Co.

Stephen graduated from Indiana University with a Bachelor of Science in Business. Mr. Spangler is a member of both the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants.

Since moving to Sarasota, he has been active in a number of organizations. He is a member of the Sarasota Kiwanis Club and the Advisory Board to the Boys and Girls Club of Sarasota County. He is a past Vice President and Director of the Sarasota Community Blood Bank, and has served on the Board of the Sarasota County Special Olympics.

Dave HochsprungDave Hochsprung, CPA
Partner, Certified Public Accountant, Audit Division

Dave Hochsprung is a Certified Public Accountant with Cavanaugh & Co, LLP. He has over 30 years of experience providing accounting, auditing, tax and consulting solutions to a variety of clients in the commercial and public sectors. He is the partner in charge of the audit department for Cavanaugh & Co. Dave also serves as engagement partner for a variety of clients in the not-for-profit, CIRA and commercial industries.

Prior to joining the firm, Dave was an audit partner with a regional firm in Tampa, Florida, where he served in a number of leadership positions. These included the firm’s Accounting and Audit Committee – a task force to implement new audit standards – as well as both the Industry Group Leader and Audit Efficiency Committees. In addition, he assisted in the development of the firm’s staff training and development program, while also serving as the partner in charge of the St. Petersburg office.

Dave earned his Bachelor of Science degree in Accounting from Bradley University in 1980. He is a member of the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA), and a number of professional and trade organizations. He is a frequent lecturer for the FICPA and other trade and not-for-profit groups. He is a founding member and past chairman of the FICPA’s Committee on Common Interest Realty Associations, and has served as a board member to many local not-for-profit organizations. He is also a current member of the FICPA’s Editorial Committee.