Shareholders Meeting the Accounting Needs of our Community Since 1925 Ronald G. Eaton, CPA Mr. Eaton began his professional career in public accounting in 1971, becoming a partner in the firm in 1979.  Originally from the Lansing area, he served in the United States Navy for four years after high school graduation.  He then attended Michigan State University where he received his Bachelors degree in 1971.  He received his certificate to practice Public Accounting in 1978. Gary E. Owen, CPA Mr. Owen joined the firm of Robertson, Eaton & Owen, P.C. in September of 1971, and was admitted to the partnership in September of 1976.  Mr. Owen came to Adrian from Muskegon, Michigan.  A 1963 graduate of Muskegon High School, he received his college degree from Michigan State University in September of 1968.  Prior to joining REO, Mr. Owen served as an officer in the U.S. Army from August 1968 to May 1971.  He became a CPA in March of 1975. Mr. Owen is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.  He is a member of the Governmental Financial Officers Association.  Locally he is actively involved in the Adrian Rotary Club and First Christian Church. Mr. Owen is married with three grown children and four grandchildren. Professionally, Mr. Eaton is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants, the Association of School Business Officials, and the Michigan School of Business of Business Officials.  He is currently a member of the Michigan Department of Education Single Audit Reverant Group.  Mr. Eaton is a discussion leader at many of the Michigan Department of Education break-out sessions of the MACPA Governmental Conferences.  He is also a member of the Michigan association of CPA’s Report Acceptance Board for the Reviews and a member of the MACPA’s Peer Review Task Force.  He has also served as an expert witness in cases of Federal Program compliance issues. Mr. Eaton is married with two grown children and two grandchildren.