Our Firm
Our Houghton office opened in 1986 as a member of the regional firm of Anderson Tackman & Company, CPAs. Bruce Rukkila moved to Houghton at that time to manage the office and became a firm partner in 1990. In an effort to become more specialized in business consulting, Bruce separated from the regional firm and Houghton office in January of 1999. The company became known as Bruce A. Rukkila, CPA, PC.

In 2009, Peter Negro rejoined the firm after spending 16 years as Vice President of Pettibone/Traverse Lift, LLC in Baraga, Michigan. Peter purchased an ownership interest in the firm in 2011. The firm’s name was then changed to Rukkila Negro and Associates, CPA. After years of dedication, Bruce Rukkila retired from the firm in 2014.

In 2023 the firm was purchased by Ryan Markham and David Rautiola. Ryan has been with the firm since 2008 and David was the President/CEO of a local credit union before joining the firm.

Rukkila Negro and Associates is a Certified Public Accounting firm servicing the Western Upper Peninsula of Michigan. Our services include auditing, accounting, tax preparation and planning, and small business consulting.

Our Client Base

  • Individuals, Partnerships, Limited Liability Companies, Family Limited Partnerships, and Corporations
  • Estates and Trusts
  • Professional Service Firms
  • Manufacturing Companies
  • Hotel Services
  • Retail Organizations
  • Wholesale Distributors
  • Restaurants
  • Real Estate Developers
  • Construction Companies
  • Contractors
  • Technology-Based Organizations
  • Non-Profit Organizations
  • Local Governments (schools, cities, townships, etc.)
  • Membership Organizations
  • Emerging Businesses

Professional Conduct

Our professional team adheres to the independence, integrity, and objectivity rules and regulations of the American Institute of Certified Public Accountants (AICPA), the Michigan Association of Certified Public Accountants (MACPA), and the Michigan Board of Accountancy.

Membership in the American Institute of Certified Public Accountants is voluntary. By accepting membership, a certified public accountant assumes an obligation of self-discipline above and beyond the requirements of laws and regulations.

The Code of Professional Conduct adopted by the AICPA provides guidance and rules to all members of the AICPA (public practice, industry, government, and education) in the performance of their professional responsibilities.

Rukkila Negro and Associates has elected to participate in the American Institute of Certified Public Accountants Peer Review/Quality Control Program. The Firm was admitted to membership in the AICPA Private Companies Practice Section for CPA Firms. Our most recent external peer review was successfully completed for the year ended May 31, 2018.

Meeting Your Needs

We are committed to utilizing the highest standards, the latest technology, and specialized expertise to bring you superior service and maximum value. You can expect to receive financial advice that is tailored to meet your financial goals, objectives, and needs. If you feel our dedication to your success would benefit you, your business, or someone you know, please do not hesitate to contact us. We are never too busy to help.

Get to know us
Did you know our firm is comprised of professionals, each with a unique and experienced background?
Get acquainted with...
Jean Middleton, CPA
QuickBooks ProAdvisor®


Rukkila, Negro and Associates, CPAs, PC
310 Shelden Avenue • Houghton, MI 49931
906.482.6601 TEL   906.482.9046 FAX

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