Abalos & Associates PLLC - Certified Public Accountants
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Sandra Abalos, CPA
Managing Partner Sandra Abalos has more than three decades of successful accounting experience and is nationally recognized for her work in the areas of taxation, independent contractor status and the repeal of estate taxes. Gifted at explaining complex financial and accounting issues in terms that people understand, she is a creative business analyst who helps entrepreneurs achieve their dreams.

Sandra sits on the board of directors of Western National Bank and on the advisory board of the Phoenix Tax Workshop, a nonprofit organization dedicated to excellence in tax education. She was named to the board of directors of the Institute for Economic Empowerment of Women (IEEW) and also serves on the City of Phoenix Audit Committee. Sandra is a sought-after speaker on issues impacting the business community. As a member of the U.S. Small Business Administration National Advisory Council, she provides insights regarding tax issues to the SBA, the Internal Revenue Service (IRS) and congressional bodies.

Sandra was a delegate to the 1995 White House Conference on Small Business (WHCSB), where she drafted and co-sponsored the number one issue to come out of the conference: the need for a clear definition for and clarification of independent contractor status for small businesses. Sandra advocated and won a 100 percent health deduction for the self-employed, an increase in depreciation expensing and a reduction of the alternative minimum tax for small businesses. For a list of Sandra’s many awards and honors, see the Achievements section.

Sandra’s interests include traveling, skiing and bicycling. She spends a substantial amount of personal time serving the business community, educating and empowering women business owners worldwide.

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Barry Friefield, CPA
Tax Partner Barry Friefield concentrates his efforts in providing clients with business, technology and tax planning, including the preparation and review of individual and business tax returns. He has more than 25 years of successful public accounting experience. As a technology consultant, Barry provided process improvement and customer relationship strategies, software evaluation, and implementation services for Microsoft Dynamics enterprise software.

Barry graduated summa cum laude with a Bachelor of Science in accountancy from the University of Illinois in 1976. He became a CPA after passing all parts of the CPA exam in one sitting. He is a member of the Arizona Society of Certified Public Accountants and a former treasurer and board member of the Maricopa County Bar Foundation. Barry has authored articles that have appeared in Taxation for Accountants and Arizona Business Magazine.

In his spare time, Barry enjoys spending time with his wife, Judy, and their two daughters, as well as working out, photography, baseball and hockey.

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Cheryl Folkerth, CPA
Partner Cheryl Folkerth manages the firm’s large client engagements. Her responsibilities include tax planning and preparation, directing financial statement preparation, project management, software consulting and management of network maintenance. Additionally, she has developed the firm’s knowledge management system and its conversion to a near paperless office, which has enabled staff to work from remote locations and provide expanded services to clients.

Cheryl earned a Bachelor of Science in general business from Arizona State University. She is a board member of the Arizona Society of Certified Public Accountants and is the author of several published articles for that organization. She is also active with the American Institute of Certified Public Accountants, participating in the organization’s Information Technology Committee.

An avid bicyclist, hiker, traveler and reader of science fiction, Cheryl enjoys spending free time with her family, which includes a daughter, a son and an entrepreneurial husband. Cheryl competes in Ironman Triathlons races that demand all-around athleticism in swimming, running and biking.

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