About Us

Our mission is to help clients maintain financial viability in the present while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients’ needs, thorough research, and sound analysis. Cole & Associates, LLC is dedicated to meeting these goals with high standards of excellence and professionalism.

Our Background

Cole & Associates, LLC is committed to your success. We make it our business to know your business well enough to improve your tax position, capital position, business structure and benefits packages, acquisition potential, and much more. We earn our fees by adding value to your company and to your asset base. We have learned a great deal since we began in this business, and we are ready to apply this knowledge to enhance your company’s growth and success. Together we can conquer all of the intricacies of doing business in today’s fast-paced economy. We are looking forward to working with you.

We’re Here To Serve Projects of All Sizes

Whether you are new to our site, or returning for a visit, we hope to provide you with timely and valuable information. As your business partner, we understand your need to save time and will work with you to find effective solutions for your business needs. We strive to build and maintain long-lasting business relationships, and this website is an extension of our commitment to you.

Please feel free to contact us for additional information about our firm and the services we offer, or to make suggestions regarding our website. We look forward to speaking with you soon.

Since 1995

Cole & Associates, LLC is a fully licensed and certified public accountant serving small businesses across Florida.

Our Team

Dayo O. Apena, CPA, CMA

Managing Member

Dayo joined the firm in 2007 and after many years of experience in the CIRA industry now serves as the firm’s partner. His experience includes years of Risk management consulting and Assurance in various industries with Ernst & Young (EY) and other consulting firms. He obtained his Bachelors in Accounting from Florida Institute of Technology (FIT) and his Masters in Accounting from UCF and has received both the CPA and CMA (Certified Management Accountant) licenses. He is a member of FICPA and AICPA.

He’s an avid soccer fan of Arsenal F.C and enjoys playing competitively.

Elizabeth D. (Beth) Ferrara, CPA, MBA

Senior Manager


Beth joined Ron in 2005 after extensive experience in the CIRA (Condominium and Homeowners associations) industry and has a wealth of knowledge of QuickBooks accounting software.

Beth received her CPA License in 1991 and her CAM (Community Association Manager) License in 2005. She is a graduate of Western New England College and received her MBA from UCF. Beth's passions include her pets, collecting and musical theatre.

Ronald A. Cole, CPA

Founding Member


Ron had started his practice upon returning to Central Florida in 1995.

He was a graduate of UCF and worked previously for Price Waterhouse (Orlando, FL), KPMG (Norfolk, VA) and obtained the rank of Captain in the U.S. Marine Corps.
He was a member of FICPA, CAI where he served as an officer of the board of directors for several years, and a member of the Florida Legislative Alliance of CAI where he served as vice-chairman.

He was an avid sailor and enjoyed bareboat charters in the Caribbean.

The Orlando CPA of choice for Small Business!