Angela L. Lund, CPA, CSEP has been promoted to senior manager in the firm’s Saginaw office. Rachel A. Malowinski, CPA, CRCM has been promoted to senior manager in the firm’s Greater Lansing office. Gary J. Robb, CPA has been promoted to senior manager in the firm’s Auburn Hills office. Lisa M. Neumann, CPA has been promoted to senior accountant in the firm’s Greater Lansing office. Lindsey M. Summers, CPA has been promoted to senior accountant in the firm’s Saginaw office.