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Our People

Tracy LeMaire, CPA, MBA


Tracy is responsible for planning and executing financial statement attestations for privately-held commercial companies, including: manufacturing & distribution, physicians & private healthcare practices, transportation, retail, and professional services.  She specializes in compilations, reviews, and financial statement audits in accordance with generally accepted auditing standards, and standards for accounting and review services. She is a member of AAFCPAs’ Employee Benefit Plan Audit practice specializing in ERISA audits, including: 401(k) and 403(b) defined benefit plans. Tracy also has extensive experience with the preparation and filing of partnership and corporate income tax returns.

Tracy is a leader in AAFCPAs’ Compilation and Review practice, responsible for monitoring standards changes, and providing interpretive guidance and implementation strategies for all preparation, compilation and review engagements. Tracy’s proven advice ensures that businesses are complying with the latest accounting standards, in addition to gaining strategic insight from the financial information.

Tracy also specializes in business valuations, blending her depth of experience in both commercial taxation and financial statement assurance to assist clients in leadership succession. She evaluates a broad range of operational, management and market issues in order to provide clients with a realistic understanding of the value of their business, which is critical to personal decision-making and planning.

Tracy is an active member of AAFCPAs’ Commercial Accounting & Auditing Sub-committee, Revenue Recognition Task Force, and Women’s Opportunity Network.  She is a career coach through AAF’s Professional Accounting Development program, and an in-house trainer on diverse assurance topics. She is also a volunteer, finance committee member of the Congregational Church of Grafton, MA, serving as a fiduciary responsible for budget oversight. She provides strategic direction and advice on financial aspects of new and existing programs and fundraising initiatives to help steer the church towards a sustainable future.


  • Bryant University – Master of Business Administration
  • University of New Hampshire – Bachelor of Science, Business Administration with a concentration in Accounting, summa cum laude


  • AAF’s Women’s Opportunity Network – Secretary and founding member
  • Massachusetts Society of Certified Public Accountants – Young Professional Advisory Committee member
  • Congregational Church of Grafton – Finance Committee member