Our Firm

Our Firm

Small or big, your business will love our accounting help!


We combine the experience of a large firm with the personal attention that only a small firm can provide. Our clients come back to us year after year because they know they are in good hands. We work to develop long-term relationships; whether your needs are simple or complex, we can help.

Reasons to Choose Us


Our History

Denning, Downey & Associates, CPA’s PC started business in 1994 with a focus on servicing Montana’s local governments and school districts with their complex and continually changing accounting and auditing needs. Twenty-six years later, we have become the leading governmental auditing firm in the state.

Our Credentials

Our firm participates in the peer review program prescribed by the American Institute of Certified Public Accountants and the Montana Board of Accountancy. Our most recent peer review was completed in December 2019 where we received an unqualified opinion. The firm has never been the subject of any disciplinary action.

Areas of Specialization

As the leading governmental auditing firm in Montana, we continue to excel in the specialized knowledge required for such engagements.

Our People


Robert Denning, CPA, CGFM, CFF, CITP Bob is a 1987 graduate of Pacific Lutheran University in Tacoma, Washington. Prior to becoming a partner, Bob spent four years with Hughes, Woodring, and Associates of Tacoma, and over two years with Local Government Services Bureau of the Montana Department of Commerce. While employed with Hughes, Woodring, and Associates, his duties included auditing for-profit, not-for-profit, and government subsidized entities, compilations, reviews, management advisory services, and tax preparation. During his years with Local Government Services, Bob was a senior auditor and served as in-charge auditor of many local government audits. He has amassed in excess of 40,000 hours of government audit experience over the past 32 years. In addition, Bob has performed several series of seminars relating to GASB’s 14, 18, 31, 34.
  Kim Downey, CPA, CGFM, CFF, CITP, Senior Auditor Kim is a 1988 graduate of the University of Montana. Prior to becoming a partner, Kim worked as a senior auditor with the Montana Department of Commerce. She served as the in-charge auditor of many local government audits while working in the Local Government Services Division. Kim has amassed in excess of 40,000 hours of government audit experience over the past 31 years.
  Angela Holmes, Senior Auditor Angela is a 2011 graduate of the University of Phoenix. Prior to coming to Denning, Downey, and Associates, Angela spent time as a compliance officer. In addition to being one of the project managers for the audits, she also has significant experience with year-end closing assistance and financial statement preparation. She has been with the firm for over 8 years and has amassed over 17,000 hours of government audit and/or consulting experience.
Jonathan Mahrt, CPA, CFE, Audit Manager Jonathan is a 2012 graduate of the University of Montana, Missoula with a Masters of Accountancy.  Prior to joining Denning, Downey, & Associates, CPA’s, P.C., Jonathan spent over two years working as a Staff/Senior Accountant at Barrick Gold Corporation performing general ledger accounting of several business entities in the regional business unit and corporate office.  Jonathan is a member of the Montana Society of CPA’s, the AICPA, and the Association of Certified Fraud Examiners. Since joining the firm in 2014, Jonathan has accumulated in excess 14,000 hours of governmental audit and consulting experience.  
  Danelle Reisch, CPA, Paraprofessional Danelle is a graduate of the University of Montana with a B.S. in Accounting.  She is a Certified Public Accountant and a Certified Governmental Financial Manager.  Danelle was the Business Manager for the Whitefish School District for 25 years.  Prior to that, she worked as an accountant for the Missoula School District and was an auditor for the Montana Department of Commerce, auditing governmental entities.
  Jennifer Castillo, Assistant Office Manager Jennifer holds a certificate in Medial billing and coding from Carrington College. Jennifer is currently attending online courses to further her career with Denning, Downey & Associates and while she has only been here for a short period of time, she enjoys her work and can see herself growing with the company. She believes that while maintaining and growing her expertise in her position, being organized and having great communication skills is critical for being an assistant office manager. When she is not at work, she enjoys spending time with her family doing extensive amount of outdoor activities.
  Otto Winkler, EA, Paraprofessional Otto is a 1993 graduate of Emporia State University in Emporia, Kansas. Prior to coming to Kalispell, Otto spent fourteen years with WoltersKluwer Tax and Accounting in Wichita, Kansas. While employed with Wolters Kluwer, his duties included assisting accounting firms with tax preparation, database management, consult and planning. Otto joined Denning, Downey and Associates in 2018.
  Christa Clark, Office Manager Christa joined Denning, Downey and Associates in 2016 and brings over 14 years of administrative experience in Office Management, Accounting, and Human Resources.  Her diverse responsibilities include overseeing the firm’s recruiting, preparation of audit reports, human resources, benefits, payroll, accounts payable, and receivables. In general, she is the “Go To” person in the office. Christa was born and raised in the Flathead Valley. In her spare time, she enjoys spending time with her husband and three boys, enjoying the outdoors, camping, boating and hiking.

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