We combine the experience of a large firm with the personal attention that only a small firm can provide. We work to develop long-term relationships; whether your needs are simple or complex. Our clients have told us that there is a distinct difference in the level of service they experience with our firm. We believe we really can and do make a difference.

Principals of the Firm

Mark H. Cummings, CPA, is a member of the AICPA, and the State Society of CPA’s in Missouri, Illinois, and Florida. Mark earned a B.S. degree in Accounting and a Master’s degree in Finance from the University of Tennessee. He is a former partner with the KPMG Peat Marwick accounting firm, where he specialized in the banking and financial industry. He retired from KPMG after 18 years, and joined a St. Louis area bank as Executive V.P., CFO, and Director. He worked in this capacity until 1995, when he left to establish Cummings & Associates, P.C., now Cummings, Ristau & Associates, P.C. Mark’s banking experience of over 30 years on "both sides of the table" is brought to bear in servicing his banking clients.

David J. Ristau, CPA, has over 20 years of financial services experience. David worked for nine years in the banking department of KPMG Peat Marwick (the last five as a senior manager), before joining Landmark Bancshares Corporation as Director of Internal Auditing. With Landmark’s acquisition by Magna Group, Inc., David served as CFO for a manufacturing company for a few years before joining Financial Bancshares, Inc. as a Controller, Chief Accounting Officer and President of the organization’s data processing subsidiary. David joined our firm when Financial Bancshares was sold to Union Planters in September 1996.

Brad R. Stumpe, Certified Regulatory Compliance Manager (CRCM), has over 15 years of financial services experience. Brad was the number two person in the St. Louis Territory for regulatory compliance, before joining our firm in 2004. He earned a B.S. in Accounting from Central Methodist University. After graduation, Brad joined the FDIC - St. Louis office and specialized in regulatory compliance and the consumer protection areas. While with the FDIC, Brad served as review examiner for the St. Louis Territory which included the Missouri offices of St. Louis, Columbia, and Springfield and encompassed approximately 180 banks throughout Missouri and Kansas. Brad represented the FDIC in public forums, conducted training for bankers and examiners throughout the seven state Kansas City region, reviewed de novo and branch applications from a compliance perspective, and coordinated the internal audit of the compliance function of the Kansas City regional office.

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Our Staff

We believe continuity of personnel is an important issue for bank management in developing a comfort level with their service providers. Financial institutions are often concerned with the high level of turnover in their CPA firms’ personnel. This is not an issue at Cummings, Ristau & Associates PC. Our clients deal directly with Mark Cummings, David Ristau, and Brad Stumpe in addition to the seasoned staff personnel we assign to each engagement. You can be assured that the one-on-one relationships with the same individuals will continue.

Our History

Our firm was founded by Mark Cummings in 1995 and is located in St. Louis County, Missouri. We have enjoyed steady growth over the years by recruiting qualified individuals with extensive client industry-related experience.

We have fashioned our firm to be a "high-end boutique" service provider for financial institutions. While most firms operate with less experienced personnel to keep down engagement costs, we have taken the exact opposite approach - we have fewer, but more experienced professionals who are able to perform more thoroughly and efficiently than those with only a few years of industry experience.

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Our Credentials

  • Member, Public Company Accounting Oversight Board (PCAOB)
  • Member, Center for Public Company Accounting Firms Practice Section of the American Institute of Certified Public Accountants (AICPA), qualified to practice before the Securities and Exchange Commission
  • Mark Cummings and David Ristau, members of the Information Technology Division of the AICPA
  • Associate Member, Missouri Bankers Association (MBA)
  • Associate Member, Illinois Bankers Association (IBA)
  • Associate Member, Missouri Independent Bankers Association (MIBA)
  • Associate Member, Community Bankers Association of Illinois (CBAI)
  • Member, Community Bank Auditors Network (CBAN)
  • Affiliate Member, EPCOR (formerly MPX)

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Our Areas of Specialization

Cummings, Ristau & Associates, P.C. is a full service public accounting firm, offering a full line of specialized and personalized services to banks, bank holding companies, credit unions, and other businesses. We provide the following professional services and products to approximately 100 financial institutions in Missouri, Illinois, and Florida, in the areas of

  • Accounting
  • Auditing
  • Standard Bank Directors’ Examinations
  • Specialized Community Bank Services
  • Regulatory Compliance
  • Taxation
  • Loan Review

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