Profile

Principal

Andy Kim is the Founder and Principal of Kim & Associates, PA, bringing more than 35 years of experience in public accounting, tax planning, and business advisory services. As a Certified Public Accountant licensed in Maryland, Andy has built a reputation for providing trusted financial guidance to individuals, entrepreneurs, and businesses throughout the region.

After earning his Bachelor of Science in Business Administration with a concentration in Accounting from Salisbury University, Andy passed the CPA Examination with distinction and received the prestigious Elijah Watt Sells Award, recognizing outstanding performance on the Uniform CPA Examination.

Throughout his career, Andy has worked with businesses across a wide range of industries, providing expertise in tax planning and preparation, accounting, financial reporting, business consulting, IRS representation, retirement planning, and strategic business development. His practical approach and commitment to personalized service have helped countless clients navigate complex financial challenges while achieving their long-term personal and business goals.

As the leader of Kim & Associates, Andy is dedicated to building lasting client relationships through integrity, professionalism, and exceptional service. He believes every client deserves proactive guidance, clear communication, and customized financial solutions that support growth and long-term success.

Professional Affiliations

• Member, American Institute of Certified Public Accountants (AICPA)
• Member, Maryland Association of Certified Public Accountants (MACPA)

Honors & Recognition

• Elijah Watt Sells Award
• National Association of Accountants Award
• Phi Kappa Phi Achievement Award
• Salisbury Rotary Club Award
• National Honor Society

Community Participation

• Greater Salisbury Committee
• Salisbury Area Chamber of Commerce
• Community Foundation of the Eastern Shore
• Wicomico HOPE Board of Directors (Past)
• Coastal Hospice (Past)
• Wor-Wic Community College Advisory Committee (Past)
• Salisbury University Advisory Committee (Past)

Connect with Andy by email.

Consultant

Aretas Naz is the Founder of ProBooks 360 LLC, a bookkeeping and financial consulting firm that serves as a consulting partner to Kim & Associates, PA. Through this relationship, he provides bookkeeping, accounting, tax preparation, payroll support, financial reporting, and business consulting services to individuals and businesses while working closely with the firm’s accounting professionals.

Aretas has over a decade of experience in accounting and finance, serving clients across a wide range of industries, including public accounting, manufacturing, healthcare, nonprofit organizations, hospitality, retail, and small business operations. Throughout his career, he has helped businesses improve financial reporting, strengthen internal controls, streamline accounting processes, and maintain compliance with federal and state tax regulations.

His professional background includes public accounting and tax preparation, corporate accounting, controllership, financial reporting, month-end and year-end close, budgeting, payroll, account reconciliations, QuickBooks consulting, bookkeeping cleanup, cash flow management, and financial analysis. He has worked with individuals, startups, nonprofit organizations, multi-entity companies, and privately owned businesses, providing practical financial solutions tailored to each client’s needs.

Aretas holds a Master’s Degree in Accounting and is committed to delivering accurate financial information, responsive client service, and strategic guidance that helps businesses make informed decisions and achieve long-term success.

Professional Experience

• Founder, ProBooks 360 LLC
• Consultant, Kim & Associates, PA
• Tax Preparation (Individual & Business)
• Bookkeeping & Accounting
• QuickBooks Setup, Cleanup & Consulting
• Financial Statement Preparation & Reporting
• Payroll & Payroll Tax Support
• Sales & Use Tax Assistance
• Budgeting & Cash Flow Management
• Business & Financial Consulting

ProBooks 360 LLC

Phone: 302-404-4877

Email: accounting@probooks360.com

Website: probooks360.com

Contact Aretas by email.

Consultant

Alena Pauliuchkova is the Founder and CEO of Balance Experts, Inc. and also serves as a Consultant with Kim & Associates, PA, where she provides strategic accounting, advisory, and financial management expertise to businesses and individuals. With more than 15 years of experience in public accounting and business consulting, she is dedicated to helping organizations strengthen their financial operations, improve efficiency, and achieve long-term success.

A licensed Certified Public Accountant (CPA) in Maryland, Alena has extensive experience in accounting, tax planning and preparation, payroll, financial reporting, and accounting technology. She specializes in designing efficient accounting systems, managing complex multi-entity organizations, leading financial cleanup projects, and implementing streamlined workflows that provide business owners with accurate financial information and greater operational control.

As a trusted advisor, Alena partners closely with business owners, executives, and leadership teams to develop practical financial strategies that support informed decision-making, sustainable growth, and long-term profitability. Her collaborative approach, technical expertise, and commitment to exceptional client service have earned her the confidence of clients across a wide range of industries.

Through her leadership at Balance Experts and her consulting role with Kim & Associates, Alena is passionate about helping businesses build strong financial foundations while delivering personalized, forward-thinking solutions that adapt to each client’s unique needs.

Outside of her professional career, Alena enjoys spending time with her family, traveling, and supporting the local business community. She believes that well-designed financial systems and trusted relationships are the cornerstone of every successful business.

Professional Credentials

• Certified Public Accountant (Maryland)
• Founder & CEO, Balance Experts, Inc.
• Consultant, Kim & Associates, PA
• Xero Certified Advisor
• QuickBooks Online Advanced ProAdvisor
• Member, American Institute of Certified Public Accountants (AICPA)

ProBooks 360 LLC

Phone: 410-214-0854

Email: info@balanceexperts.com

Website: balanceexperts.com

Contact Alana by email.

Office Manager

Chastity Morales serves as the Office Manager, Client Relations, Accounting Assistant, and support daily office operations with professionalism, organization, and care. She is often the first point of contact for clients, helping to create a welcoming and positive experience from the moment they call or visit the office.

Chastity assists with front desk communication, appointment coordination, client follow-ups, document organization, QuickBooks data entry, bookkeeping, and payroll. Her attention to detail, friendly personality, and commitment to client service make her an important part of our office team.

Professional Focus

• Front Desk Reception & Office Administration
• Client Relations & Communication
• Appointment Scheduling & Calendar Support
• Document Collection, Filing & Organization
• QuickBooks Data Entry
• Bookkeeping
• Payroll
• Confidential Client Record Management

Skills & Strengths

• Professional and friendly client service
• Strong organization and attention to detail
• Ability to manage multiple office tasks efficiently
• Dependable support for accounting and payroll processes
• Clear communication with clients and staff
• Commitment to accuracy and confidentiality

Contact Janice by email.

Paraprofessional

Janice attended Frostburg University in Maryland.  She has been with Kim & Associates, PA, for over 20+ years as a bookkeeper and an office administrator. Janice is now semi-retired and works with us part-time as a bookkeeper and a billing agent. In addition, Janice is an active Notary Public.

Accomplishments

• National Honor Society

Community Participation

• Volunteer, Junior Board at PRMC
• Supporter: USO, Trinity Methodist Church, Toys for Tots, Goodwill, Salvation Army.

Contact Janice by email.

Manager, Accounting & Tax

Irina graduated with honors from Wilmington University with a Bachelor’s Degree in Accounting and a Master’s Degree in Business Administration. She has been engaged in federal and multistate tax return preparation for businesses and individuals, assistance with federal and state taxing authorities’ correspondence, and research of tax issues and updates. Irina enjoys developing comprehensive tax-planning strategies and collaborating with clients and their other professional advisors.
Professional Affiliations

• Member, MACPA.
• Professional Partners of the Eastern Shore

Community Participation

• Treasurer, Professional Partners of the Eastern Shore, 2016-2017
• Volunteer Instructor, Maryland Capital Enterprises, Inc., 2015
• Active participant, Maryland Food Bank