M. Timothy Farrell, CPA, MST

M. Timothy Farrell

Tim joined Gregory, Sharer & Stuart in 1992 and became a shareholder in 1993. He leads the firm’s Construction and Real Estate Development Industry Service Team, consulting owners, developers, contractors, construction managers, real estate managers and subcontractors on entity structure evaluation, taxation and cash flow planning.

Tim provides tax and consulting services to clients in all industries served by GSS, with significant experience with construction and development, financial services, manufacturing, distribution, professional services and international businesses. As new tax laws take effect, he helps clients understand and navigate through the ever changing tax landscape. Tim also assists clients in minimizing the tax consequences of debt forgiveness.

Tim’s career prior to joining the firm includes 11 years with Price Waterhouse in their Miami, New York and Tampa tax departments.


Tim received a Bachelor of Science in Accounting from the University of Florida and a Master of Science in Taxation from Florida International University.


Tim is a licensed Certified Public Accountant (CPA) in the state of Florida. He holds SEC Series 7 and Series 66 licenses, as well as a Florida Life, Health and Variable Annuity Insurance license.

CPA DesignationPFS Designation


Professional Affiliations

Tim is a member of the American and Florida Institutes of Certified Public Accountants and is a past President of the West Coast Chapter of the FICPA. He is also a member of the Construction Financial Management Association.

Community and Civic Organizations Served

Tim is an advisory board member of the Make-A-Wish Foundation of Central and Northern Florida. He is also a member of a committee appointed by the Pinellas County Commissioner to prequalify contractors.

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