Viorel Kuzma


“It is a pleasure to work for a CPA firm that value, reward, and promote their employees for their efforts."

A member of the Schultheis & Panettieri, LLP team since 2000, Viorel was promoted to Manager in 2009 and Payroll Audit Director in 2018.


Viorel devotes his time to coordinating and conducting payroll audits for Taft-Hartley benefit fund clients. He develops and maintains client relationships, trains and supervises payroll audit staff members and assists in the development and implementation of database and spreadsheet based payroll audit programs.

Viorel recognizes and emphasizes the importance of resolving issues that arise during the course of conducting payroll audits. He also understands and respects the significance of providing cost effective services to the firm’s clients.

Knowledge Sharing

Viorel has attended seminars sponsored by the International Foundation of Employee Benefit Plans relating to payroll audits and collection procedures. He also coordinates the in-house training for the payroll audit staff.

On A Personal Note

Viorel is married and has two children.