whittle hamilton cpa cody wy

David R. Whittle, CPA | Firm Treasurer

Dave founded our firm in 1985; he is now semi-retired.  He continues to serve as the firm Treasurer and serves client needs on a reduced schedule.  He graduated from High School in Glasgow, Montana in 1972 and earned his Bachelor of Science degree in Accounting from the University of Montana in 1976.  After graduating, Dave worked with a CPA firm in Cody for six years prior to purchasing our firm.  He has been licensed to practice as a CPA since 1981. Dave has a vast array of experience in all areas of income tax preparation and planning for individuals, corporations, estate, trusts, and not-for-profit entities.  Other areas of expertise are financial planning for investing, retirement, estates and trusts, business and succession planning, business consulting for operations, purchases and sales.  


Joseph A. Asay | Firm Vice President

Joe joined our firm in 2010; his professional experience before joining us included nine years in the private sector and eight years in public accounting. He is a Cody High School graduate, and earned his Bachelor of Science degree in Business Administration from the University of South Dakota. He has been licensed to practice as a CPA since 2005, and became a partner in our firm in 2012. Joe is experienced in all areas of income tax preparation and planning, and financial statement preparation.


Nathaniel D. Keefer, CPA | Firm Vice President

Nate moved to Powell with his family at 8 years old and graduated from Powell High School in 1997.  He attended Northwest College and Montana State University – Billings earning a Bachelor of Science degree in Accounting.  In 2013 he was granted his license to practice as a CPA in the State of Wyoming.  In 2015, he earned a Master of Business Administration degree from the University of Wyoming.  Nate is experienced in corporation, partnership, individual, trust and estate, and not-for-profit tax returns.  He assists small business clients in implementing controls to maximize profits and cash flow.  Nate also enjoys coaching various clients in their personal financial decisions including budgeting, debt management, and wealth building.  Nate resides in Powell with his wife Niki and four children.  As a family, they enjoy camping, boating, and traveling. 


Daniel D. Diver, CPA | Firm Vice President

Daniel and his family relocated to Powell in January 2017 from Northern California.  He graduated from California State University, Chico in 1997 with a Bachelor of Science degree in Business Administration.  During college and upon graduation, Daniel worked for a commercial folding carton manufacturer for 11 years.  He then decided a career change was warranted and entered the field of accounting; he was granted his CPA license in April 2013. 

Daniel has been on both sides of the desk in the CPA/client relationship and works hard to help clients understand the information a CPA provides. Daniel specializes in individual and corporate tax services, compilation and review assurance services and small business consultation.  He enjoys working with our construction, agriculture and small business clients.

Outside of work you will find him spending time with his family which will include hunting, shooting and enjoying the great outdoors of Wyoming.  If not there you will find him on a pool deck somewhere officiating swim meets.  He is the President of the Powell Swim Club and Treasurer for Wyoming Swimming, Inc.


Janell R. Cline | Firm Secretary

Janell is a Powell native.  She worked in banking prior to joining the Firm in 1991 and became a shareholder in 2009.  Janell is responsible for computer operations and technical support, client bookkeeping and financial statement compilation, payroll preparation and reporting, and serves as a notary public.  She is also the QuickBooks Pro Advisor at the Powell office, and provides QuickBooks support and consulting services to many of our bookkeeping and tax clients.


Carla M. Essex

Carla grew up in Powell and then moved to South Dakota with her husband in 1977. She was employed as a receptionist and bookkeeper for the 26 years that they lived in SD.  Carla joined our Firm in 2003 when she and her husband returned to Powell.  She provides bookkeeping and payroll services, notary public service, greets clients at the front desk, makes appointments, and keeps the workflow moving through the office.