Listed as a CPA in IRS public preparer records. Source: IRS PTIN FOIA extract (Feb 2026), retrieved October 23, 2026. https://www.irs.gov/pub/foia/foia-florida-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Maria Llorente Carmichael Mrs.

CPA · Cummings & Lockwood LLC

Naples, Florida 34103

Maria Llorente Carmichael Mrs., CPA in Naples, FL

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Maria Llorente Carmichael Mrs., CPA in Naples · CPA Seek