I have used HW for years for both our corporate and personal returns, advice and strategy for balance sheet and P&L direction. They have always been there with sound suggestions, timeliness and prepared.

- Brooks, Pacific Rim Medical Systems

Meet the Team

Mike Bashey, who founded the firm in 1977, lived by a creed of Caring, Competence and Value. Those core values became the cornerstone of Hutchinson & Walter’s management philosophy. They remain an integral part of the firm as we have grown into one of the “Top 100 Accounting Firms” (awarded by Washington Society of Certified Public Accountants) in the Puget Sound area.

At HW we provide the close, personal, one on one service that you have come to expect from a local firm. Our CPAs understand that proper tax management and planning have a significant impact on the long range goals of your personal and business lives; and ultimately your family. We offer the sophisticated and extensive services normally associated with national firms, coupled with a close and personal relationship.

Providing competent professional service is paramount. HW utilizes cutting edge technologies to ensure that our team has up to the minute information on changes in the tax law. This ensures that you receive the most accurate information possible to make critical financial decisions and tax savings. Maintaining status as a member in good standing with the Washington Society of Certified Public Accountants is a reflection of HW commitment to quality.

Ensuring that our clients receive the utmost value from their individual tax specialist is the nexus of our continued growth and success over the years. Our unique value-based fee structure allows our clients to received exceptional value for their money.

Your expertise takes the weight off of our shoulders!

- Rebecca, Bellevue 7/17

The HW Personality

This is the Hutchinson & Walter promise to you.

• Be trustworthy
• Be reliable
• Be ethical
• Be defensible and Accountable for our actions
• Keep up with our industry
• Transparency and Authenticity
• A passion for learning
• Empathy for our clients and their situations
• Forthright and Determined, yet also Respectful in dealing with our taxation authorities
• A passion for timely service to our clients and those in our sphere of influence
• Giving of time to our profession
• Always strive for clarity in communication
• Listen first, talk second
• Listen twice as much as we talk
• Promptly (and tactfully) admit and correct errors
• Always be Gracious

Nika Toce, CPA
Managing Partner

Marc Hutchinson, CPA

Cheryl Roberts, CPA

Eleanor Siverts-Akerman, CPA

Brian Mackey

Rick Walter, CPA

Michael Bayless, CPA

Patsy Hisayasu, CPA

© Hutchinson & Walter CPAs

Nika Toce


Education: BA, Studio Art, University of Puget Sound & MBA with Accounting Specialization, Seattle University

Affiliations: Washington Society of CPAs, Nika regularly gives continuing education lectures for real estate professionals through RHAWA and other groups.

Nika has been working in accounting for over 13 years. Her focus in public accounting has been in preparing tax returns for rental real estate, real estate professionals, medical and dental practices, high wealth individuals, trusts and estates.

She is passionate about working with her clients to get them the best tax outcomes possible and to achieve their long term financial goals. She offers a lot of patience and understanding for widows and recently divorced individuals in learning how to manage their own tax and financial matters. She is also very good at corresponding with the IRS to resolve misunderstandings and help clients get up to date with delinquent tax filings.

In addition to her professional endeavors, Nika is a mom and avid outdoorswoman. She enjoys hiking, rock climbing, foraging and cooking in her spare time. She brings her two young children into the outdoors whenever possible.

Marc Hutchinson, CPA

Managing Partner

Education: Washington State University - BA (Accounting)

Affiliations: The WA Society of Certified Public Accountants, American Institute of Certified Public Accountants

Marc Hutchinson has over 30 years of experience with tax and financial matters. Marc's advisory experience encompasses a full breadth of individuals, corporations, partnerships, and estates. He is a practiced professional who personally oversees his clients in both federal and state audits.

Marc began his professional career in 1978 with Benson & McLaughlin, P.S., a regional public accounting firm with more than 50 CPA professionals.

He joined Bashey and Company in 1980 making partner in three short years. In 2001 he took over the firm. Under his direction, the firm was awarded the honor of being a "Top 100 Firms" in the Washington Society of Certified Public Accountants for both 2004 and 2005.

Marc holds a BA in Accounting from Washington State University. He has been a member of The Washington Society of Certified Public Accountants and the American Institute of Certified Public Accountants since 1983. He has also served as Chairman of the WSCPA Taxation Committee and the Accounting Practice committee. Marc is a past President of the East King County Estate Planning Council, past board member of the CPA Toastmasters, and is a frequent speaker on tax subjects for Northwest College, the SBA and the IRS.

In addition to his professional success, he resides locally with his wife, and is the proud father of two sons.

Cheryl Roberts, CPA


Education: Easten Kentucky University - BA Accounting

Affiliations: Washington Society of Certified Public Accountants

After working for National firms from 1979 until 1986 Cheryl joined the firm of DeCaro & Associates becoming a shareholder in 1998. In late 2000 the founding member Donna DeCaro died suddenly and Cheryl took over the firm running it until February of 2014 when she joined the HW family.

Cheryl's practice is emphasized by small closely held business and individual clients. Her clients are diverse so she has experience with partnerships, corporations, and S corporations and various industries. She also has experience working on various state returns.

Cheryl married her current husband Jim in 1998 and has three grown boys, a daughter-in-law and one grandson. She enjoys cooking in her spare time and spends a lot of time on the weekends watching Food Network and the Cooking Channel.

Eleanor Siverts-Akerman, CPA


Education: BS, Accounting, Central Washington University

Affiliations: She is a past National Director for the Accounting and Financial Women’s Alliance (AFWA), and is a past president, a current board member of the Bellevue Chapter of AFWA and a member of the Northern AFWA Tax Roundtable. She is also an active member of the Washington Society of CPAs, has been on the organizing committee for the Women’s Leadership Conference.

She has 20 years of financial accounting experience with many different types of businesses and industries, including international franchise businesses, the hospitality industry, restaurant chains, and wholesale operations. Eleanor has the experience to help you with challenges as the bookkeeper, controller or owner of a small business and advise you in all areas of accounting. She is a Certified QuickBooks Pro Advisor.

Brian Mackey


Education: BA, Economics, Elon University, Elon, NC
Chartered Financial Analyst

Before joining HW in December 2020, Brian founded Harbas Capital to invest in and operate a small business.

Brian began his career in wealth management, working for a small, holistic financial planning firm in Connecticut.

He spent six years as a partner at a larger financial services firm outside Boston before moving to the West Coast.

As the firm's Chief Executive Officer, Brian leads the administrative team, marketing initiatives and technology implementation.

Outside of HW, Brian loves the outdoors. He's an avid runner and biker. Brian lives in Seattle with his wife and black lab, Hamilton.

Rick Walter, CPA

Administrative Partner

Education: Northern State College BA (Accounting)

Education: Northern State College BA (Accounting) Affiliations: The WA Society of Certified Public Accountants, American Institute of Certified Public Accountants, Rotary International

Rick Walter brings over 25 years of professional tax and accounting experience to Hutchinson & Walter. Specializing in small to mid-size business entities and start up organizations, Rick brings a deep understanding of the unique tax compliance and accounting issues specific to those entities.

Rick spent five years in the United States Navy, and earned the rank of Petty Officer 2nd Class in less than 3 years. During this time he held the highest security clearance authorized to enlisted sailors. Rick went on to earn a BA in Accounting from Northern State College with a minor in Computer Science.

Upon completion of his studies, Rick joined Pannell, Kerr & Forrester, a "Big 12" firm located in Seattle. Shortly thereafter, he then joined Bashey & Company. As in the Navy, Rick quickly moved up the ranks from Staff Accountant, to Senior Accountant, and Tax Manager. In 2001 he became Administrative Partner of what is now Hutchinson & Walter.

Rick is also a member of the Washington Society of CPAs. He has chaired numerous sub-committees and represented the WSCPA at IRS conferences in Washington, D.C. Rick is frequently asked to speak on complex tax issues. Over the years he has offered his time and expertise as an instructor at Bellevue Community College, teaching financial and income tax accounting. He is the proud father of three children.

Michael Bayless


Education: JD, University of Idaho 1976 & BS, Accounting, University of Idaho, 1973

Affiliations: Washington Society of Certified Public Accountants, American Society of Certified Public Accountants, Washington State Bar Association American Bar Association

A CPA and attorney with over 37 years experience, previously a tax partner in a Big Four accounting firm, Michael brings expertise and specialization in areas of business, individual, state, international and qualified plan taxation.

Michael began his career with what would eventually become Deloitte & Touche where he worked for 13 years. Michael then practiced for 25 years as a sole practitioner before merging his business into Hutchinson & Walter in 2015.

In addition to his professional success, he resides locally with his wife, and is the proud father of two sons.

Patsy Hisayasu, CPA


Education: Washington State University - BA (Accounting)

Affiliations: The WA Society of Certified Public Accountants

Patsy brings over twenty years of certified public accounting experience to her clients. She has worked extensively in the public accounting and private industry arenas with closely held business entities, corporations, trusts and individuals.

She brings a deep understanding of accounting principles and practices to her work and has firsthand knowledge of the issues facing bookkeepers and accounting staff. Among her varied accounting and tax expertise is the preparation of corporate, partnership, payroll and estate tax returns. Patsy brings significant experience in the service and real estate related industries.

Patsy is highly community oriented. Over the past 10 years she and her husband have worked on an annual fund raiser for local 501(c) organizations which included a golf tournament, dinner and a silent and live auction.

Patsy is a member of the Washington Society of Certified Public Accountants, an avid reader of fiction. She has a variety of interests that include golf, annual vacations in the sunshine, home improvement and craft projects. The annual family reunion and golf tournament she's coordinated that, on average, draws 40+ golfers is a fun time whether it is hosted in Seattle or the Bay Area.