GAYLE M. WINNINGHAM, CPA, CFF
Gayle joined J.D. Gilbert in 1987. She is a Certified Public Accountant, Certified Family Court Mediator, and Certified in Financial Forensics (CFF) by the American Institute of Public Accountants.

Gayle specializes in providing professional tax planning and consulting services for a client base that consists primarily of closely held, owner-managed businesses; her client concentration includes the service and real estate industries. Individual tax planning is a necessary expertise as a result of her owner-manager client base. With the growing body of tax laws and regulations, and the understanding that no two businesses have exactly the same needs, she is a trusted advisor that her clients turn to for her expertise in taxes. She has created lasting relationships with her clients, which enables her to help them as their needs and/or circumstances change. She strives to stay apprised of tax law, and, utilizing the firm's state-of-the-art tax accounting software, provides the highest level of accurate and efficient tax compliance services.

Gayle has been a business valuation consultant on cases involving business damages, valuations, loss of profits, personal injury, professional fees, and net worth calculations for divorce actions. She has been involved in eminent domain litigation since 1988, and has worked on hundreds of cases during both acquisition and litigation phases throughout Florida for the Florida Department of Transportation, for various municipalities, and for business owners.

EDUCATION
University of South Florida, Bachelor of Business Administration

CERTIFICATIONS & ACCREDITATIONS
Certified Public Accountant
Certified in Financial Forensics (CFF)
Certified Family Court Mediator

PROFESSIONAL AFFILIATIONS
American Institute of Certified Public Accountants
Florida Institute of CPAs (FICPA)
Association of Eminent Domain Professionals
AICPA Forensic and Valuation Services Section