Certified Public Accountants

Firm Profile


At TF&O, 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.

We are involved in your business as advisors. Our variety of successful clients allows us to bring to your table technical skills as well as common sense advice. We believe in being part of a team of well rounded business advisors which helps you in guiding your business toward success.

The firm has been a part of the Arizona community since it was founded in 1950. We are deeply ingrained in Arizona and understand the culture and history of our state and the southwest. Our principals are involved in community projects as well as business and political activities.

Below are brief biographies of key members of our team.




John J. Tull

John is a graduate of Arizona State University and has been with the firm since 1973.  Prior to joining the firm, John worked for Valley National Bank for five years.  John specializes in management advisory services in the areas of banking and finance, financial analysis, computer applications, business mergers and acquisitions, and internal control systems.

Franklin C. Forsberg

Frank is a graduate of Brown University (B.A.), and Columbia University (M.B.A.).  He worked for a national accounting firm for eleven years, leaving in 1978 to form a local practice which merged into Tull, Forsberg & Olson PLC in 1981.  Frank specializes as a tax advisor.  In his role, Frank provides tax planning services to a wide variety of clients, advises clients on the consequences of transactions, recommends tax saving strategies and assists clients in tax compliance issues.  

Lynn C. Olson

Lynn is a graduate of Northern Arizona University and has been with the firm since 1973.  Lynn specializes as a tax and small business advisor.  Lynn is also a certified financial planner, assisting clients in identifying financial objectives and investment strategies, retirement planning, budgeting, and tax and estate planning.  

Philip D. Miller 

Phil is a graduate of New Mexico State University (B.A.) and Arizona State University (M.S.).  He worked for seven years as a procurement and contracting officer with the United States Navy and Atomic Energy Commission of Naval Reactors, worked for a national accounting firm for three years and joined Tull, Forsberg & Olson PLC in 1979.  Phil specializes in auditing and accounting services, review and compilation services, litigation support and as a small business advisor.  

Richard A. Kobasic 

Dick graduated from Western Michigan University.  He worked for a national accounting firm for four years and joined Tull, Forsberg & Olson PLC in 1984.  Dick specializes in taxation issues with an emphasis on tax planning in business sales and acquisitions. His heavy involvement in business sales and acquisitions also includes business valuations for sales transactions as well as tax purposes. He also advises clients in accounting system implementation and accounting and auditing services.

Timothy J. Fyan

Tim is a graduate of Northern Arizona University.  In addition, he is involved in audits and accounting within manufacturing, publishing, insurance industries, non profit organizations and employee benefit plans.  Prior to joining the firm in 2000, Tim had four years experience with a local firm specializing in audits of state and local governments, A-133 audits, Indian tribes and other nonprofit entities.

Keith C. Forsberg

Keith is a graduate of Brighham Young University (B.A. and Masters of Accounting).  He worked for a national accounting firm for three years before joining the firm in 1999.  Keith specializes in audit and accounting services.  In addition, he advised clients on internal controls, fraud prevention, and business operations.

John D. Morse


John has many years of audit and accounting experience.  He currently works in the areas of forensic accounting, employee benefit plan audits, internal control systems and financial analysis.  He also serves many businesses in various industries as an advisor to the entities and owners.