Announcing Gardner & Billing, CPAs PLLC



The firm of David E. Gardner, CPA is pleased and proud to announce the formation of Gardner & Billing, CPAs Professional LLC.  This change, effective January 1st, 2014, partners David E. Gardner, CPA with his respected colleague Melissa A. Billing, CPA.  Dave described the confidence he has in his new partner; “Melissa and I have worked together for many years and I have a great deal of respect for her work ethic and her technical knowledge.  In addition, Melissa understands the day-to-day issues we face as we do business in rural Montana.  The combination of Melissa’s professional qualifications, her life experiences growing up in Eastern Montana and being in business with her family ranch has prepared her to be an ideal professional partner in Gardner and Billing. I am excited about the longevity this transition plan provides for the firm.”

After graduating from Montana State University in 1974 with a Commerce Degree emphasizing Accounting, Dave and his wife Patricia began the accounting business in Broadus in 1977 by renting a small office space from the Rolfson Agency in the present day Salon on Park Ave building.  As the business continued to grow, Dave achieved certification as a CPA in 1984.  The office moved into its present day location at 113 E. Wilson in 1979, with a new addition built in 2005. 

Melissa (Archer) Billing, also a Broadus native, joined the firm in August of 2002 and became a Certified Public Accountant in 2009.  Melissa holds a degree in Business Administration and Accounting from Rocky Mountain College and has completed Business Master’s classes from Keller Graduate School of Management.  Melissa expressed her feeling on her initial position at Gardner’s and her eagerness for the future; “Waylon and I were excited when the opportunity arose to move back ‘home’.  I was thrilled to join Dave’s firm and through his encouragement, began seeking my certification.  I have valued the relationships and trust that I have built with clients over the years and look forward to continuing to work with people’s financial needs long into the future.”

Dave and Melissa describe their mission as Gardner & Billing, CPAs; ‘’We strive to earn the respect of our clients by providing superior and timely service while maintaining the strictest confidentiality; thereby establishing loyal relationships founded on trust and dependability.”  They also place a strong emphasis on their continued commitment to the community. “Our business is very community conscious. Although we serve clients from a wide geographical area, we individually support many local activities such as the School Community Development Council, Chamber of Commerce, school activities, athletic events, 4-H and more.”

Dave and Melissa consider the formation of Gardner & Billing, CPAs to be a great opportunity to grow. “We always welcome new clients and look forward to getting to know the needs of our new community members, while also continuing to provide our existing, loyal clientele with the services they value.”  Whether you are a current client or new to the firm, Gardner & Billing invite everyone to take advantage of the tools and expertise they have available.  

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