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Welcome and thank you for visiting us on the web. In addition to providing you with a profile of our firm and the services we provide, this Website has been designed to become a helpful resource tool to you, our valued clients and visitors. Our dedication to superior client service has brought us to the Internet as we endeavor to continue to provide the highest quality professional service and guidance.

While browsing through our Website, please feel free to contact us with any questions or comments you may have - we'd love to hear from you. We pride ourselves on being proactive and responsive to our clients' inquiries and suggestions.

We believe in the value of relationships. We view every client relationship like a partnership, and truly believe that our success is a result of your success.

We are committed to providing close, personal attention to our clients. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. Our continual investment of time and resources in professional continuing education, state-of-the-art computer technology and extensive business relationships is indicative of our commitment to excellence.



About Our Firm


For years, Gowland, Morales & Smith PLLC has been providing quality, personalized financial guidance to local individuals and businesses. Our expertise ranges from basic accounting services to more in-depth services such as audits, financial statements, and financial planning.

Gowland, Morales & Smith PLLC is one of the leading firms in and throughout the area. By combining our expertise, experience and the team mentality of our staff, we assure that every client receives the close analysis and attention they deserve. Our dedication to high standards and work ethic is the reason our client base returns year after year.



Our Mission

Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs through research and sound analysis. Gowland, Morales & Smith PLLC is dedicated to meeting these goals with high standards of excellence and professionalism. We have been a staple of the area's business community for years, and pride ourselves on the level of esteem we have earned.

Our dedication to hard work has earned the respect of the business and financial community in and around the area. We believe this to be a direct derivative of our talent and responsiveness to our client base. Whether you are a current or prospective client, rest assured that individuals and businesses who choose Gowland, Morales & Smith PLLC receive competent and timely advice.



Meet Our Partners

David Morales, CPA 361-993-1000

David joined the firm in 1993 and became a partner January 1, 1997. He graduated from the University of Texas, Austin in 1983 with a BBA in Accounting. In addition to his years with the firm, he has had nine years of national public accounting with KPMG Peat Marwick and Grant Thornton, International. He is the current president of the multi-state Southern and Western Accounting Group. He is the current state State Director (2016-2019) and is slated to serve an additional 3-year term (2020-2022) as a local Chapter representative at the Texas Society of Certified Public Accountants. He has served as President of the Corpus Christi Chapter of the Texas Society of Certified Public Accountants, Board member of the Texas Chapter of the National Society of Accountants Cooperatives, a board member of the Southside Rotary club, a treasurer of Bayfest, Inc., and served as a finance committee member of United Way of the Coastal Bend. David and his wife, Betty, have two sons, Greg and Brian.

Jeffery Smith, CPA 361-993-1000

Jeff graduated from Texas A&M University Kingsville with a Bachelor's Degree in Business Administration and a Master's Degree in Professional Accountancy in 2002. Jeff has been a CPA since 2010. Jeff worked for 11 years in the fuel industry and 5 years in the construction industry. Jeff made the switch to public accounting and joined the firm in 2018.


About Our Staff


Gowland, Strealy, Morales & Company, PLLC is built on a proud tradition of service, technical expertise, and innovative thinking. Our staff's experience and academic credentials give our clients the depth of knowledge you'll find in a larger firm, while our dedication to superior customer service offers the personal, one-on-one approach smaller firms are known for.

Betty Morales, CPA - Professional Staff 361-993-1000

Betty has over thirty years of experience in both public accounting and industry. She graduated from the University of Texas, Austin in 1982 and received her CPA certificate in 1984. After several years in a national public accounting firm and banking, Betty joined the firm in 1999. Betty's field of expertise is taxation and client consultation.

Heidi Del Angel, Professional Staff 361-993-1000

Heidi Del Angel graduated from Texas A&M University-Kingsville in December of 2021 with a bachelor's degree in Accounting and Business Management as well as a certification in Forensic Accounting. She is currently getting her MBA and pursuing a CPA's license.

Ashley Adickes, Professional Staff 361-993-1000

Ashley will be graduating with a Bachelors in Business Administration in May 2022. After graduation, Ashley will be pursuing her CPA licenses.

Tommy Strealy

Tommy Strealy received his CPA certificate in 1975 after graduating from Texas Tech University in 1971. He joined the present firm as an employee in 1971, becoming a partner in 1979. Tommy now serves as the audit partner in non-profit and governmental audits. Tommy served as President of the local CPA Chapter in 1983 and has served on various committees of the Texas Society including the 1987/88 Governmental Accounting and Conference Committee. He is past president of the Southern and Western Account Group. He has served on the MAP Quality Review Committee which reviews and approves all Quality Reviews conducted in the State of Texas and also served on the Texas School District Conference Committee. He is a member of the First Baptist Church where he teaches and has served as Chairman of the Deacons and of the Fiscal Committee. Tommy has also met the Association of Government Accountants certification requirement and has been granted the designation of Certified Government Financial Manager.