Meet the Benton Bray Team

Over 100 years of collective experience. Big firm resources with boutique, personalized service. We're more than accountants—we're your trusted financial partners.

Our Story

Our story began in 1989 when Brian Bray and Randy Benton established Benton Bray, PLLC, a Certified Public Accounting and Business Advisory firm dedicated to the financial success of businesses and high-net-worth individuals.

In 2017, Brian and Kevin Bray launched Dental Accounting Pros from the old Benton Bray offices to build a specialized dental bookkeeping support team. Both businesses experienced significant growth, leading to our relocation in 2019 to our current Bellevue location.

Today, Tyler Opp manages Benton Bray, continuing its vision of boutique accounting and business advisory. Our team has over 100 years of collective experience, and we use the best tools and resources in the industry. We have a network of interstate and foreign tax specialists we collaborate with when needed—giving you access to "Big Firm" resources alongside the benefit of working with a team that is intimately familiar with your business and financial affairs.

Meet Our Team

Experienced professionals who genuinely care about your success. Get to know the people behind the numbers! 🎯

Tyler Opp, CPA

Tyler Opp, CPA

Partner

tyler@bentonbray.com
What I Do

Tyler provides business consulting, tax planning and compliance services to individuals and businesses. He focuses on closely held businesses and high net worth taxpayers with complex tax needs.

Education

University of Washington, Golden Gate University (Masters of Science in Taxation)

Beyond the Office

Tyler is an avid UW Husky fan and enjoys being outdoors to hike, ski or run whenever possible. He's also a single malt Scotch and craft beer enthusiast!

Community

Sits on the board for 2 local non-profits and serves as President and Chairman of the alumni board for his college fraternity.

Brian Bray, CPA

Brian Bray, CPA

Managing Partner

brian@bentonbray.com
What I Do

Brian has been a certified public accountant and business advisor for over 35 years and leads our Medical/Dental group. Brian's focus is helping clients build prosperous businesses and implement plans to achieve their financial goals.

Education

University of Washington

Beyond the Office

Brian has been married for 40 years and raised three sons with his wonderful wife Mary. He's a Seattle native and outdoor enthusiast.

Community

Dedicated to helping clients devise creative, results-oriented solutions to challenges and opportunities they face in their business.

Diane Apol, CPA

Diane Apol, CPA

Senior Accountant

diane@bentonbray.com
What I Do

Diane has been with the firm since 1998 and has special expertise in preparation of tax returns for individuals, corporations, partnerships, trusts and estates. She has extensive experience working with complex tax issues, including state tax filings.

Education

Calvin College, Bachelor of Science - Accounting

Beyond the Office

Diane loves animals and volunteers regularly for Regional Animal Services of King County. She enjoys music, travel, camping and following Seattle sports teams.

Community

Serves as treasurer for both her church and the Bellevue Christian School board.

Marina Lefelman, CPA & MST

Marina Lefelman, CPA & MST

Tax Manager

marina@bentonbray.com
What I Do

Marina provides business consulting, tax planning and compliance services to individuals and businesses. Her business clients include corporations and partnerships with a focus in professional services such as medical and dental fields.

Education

University of Washington, Golden Gate University (Masters of Science in Taxation)

Beyond the Office

Marina is fluent in Russian and loves to travel with her husband and two daughters. Her dream is to learn another European language and live in a country where that language is spoken for a year!

Community

Active in the Russian Community of greater Seattle area with an extensive network of family and friends.

Mary Bray

Mary Bray

Director of Finance & HR

mary@bentonbray.com
What I Do

Mary has managed our firm's finances and HR responsibilities for over 24 years including our internal accounting, payroll, employee benefits and retirement plan administration.

Education

University of Washington

Beyond the Office

Mary is a Seattle native married for 40 years to Brian, with three sons, three grandsons and one granddaughter. She loves to escape to mountains and beaches!

Community

Enjoys skiing, hiking, and attending concerts, sports games, shows and charity events.

Josh Sun, MACC

Josh Sun, MACC

Tax Accountant

josh@bentonbray.com
What I Do

Josh provides tax services for individuals, trusts, partnerships and corporations. Josh has experience with financial analysis, budgeting, tax projections, and IRS tax dispute resolution.

Education

Gonzaga University - Masters of Accountancy (MAcc), Shanghai University of International Business and Economics

Beyond the Office

Born and raised in Shanghai, China, Josh speaks three languages and one dialect. He can translate between English, Chinese and Japanese. He loves watching movies and has explored China, Japan, Australia, and New Zealand!

Community

Enjoys teaching and spends time tutoring within the community.

Kathy Durkee

Kathy Durkee

Administrative Assistant

kathy@bentonbray.com
What I Do

Kathy has been with our team for over 14 years providing support in the coordination and processing of client documents and daily office workflow.

Education

Many years of administrative experience

Beyond the Office

Kathy is a Seattle native who enjoys spending time with her husband, family and friends whether at a car show, church activities, cooking, gardening or reading. She has a blended family of 5 children, 7 grandchildren and Hudson, their fun-loving Havanese!

Community

Active in church activities and community events.

Shari Casteel

Shari Casteel

Bookkeeper

shari@bentonbray.com
What I Do

Shari has been with Benton Bray since 2014. Prior to joining the firm, Shari was a legal assistant and office manager for 19 years. She provides bookkeeping and QuickBooks maintenance services to our clients.

Education

19 years of legal and office management experience

Beyond the Office

Shari has been married for 16 years and has two boys. In her free time she enjoys sports, gardening and baking.

Community

Active in youth sports and community activities.

Our Journey

Key milestones in our firm's history

1989

Firm Founded

Brian Bray and Randy Benton established Benton Bray, PLLC in Bellevue, WA

2015

New Partnership

Tyler Opp joined Brian to support the firm's vision of boutique accounting and business advisory

2017

Dental Accounting Pros Launch

Brian and Kevin Bray launched Dental Accounting Pros to build a specialized dental bookkeeping support team

2019

Record Growth & Relocation

Both businesses experienced record growth and relocated to our current Bellevue location

2024

Continued Excellence

Tyler Opp now managing partner, continuing the Benton Bray vision of boutique accounting and business advisory

Our Values

These core values guide everything we do and shape how we serve our clients.

Integrity

We uphold the highest ethical standards in all our professional relationships.

Excellence

We strive for excellence in every service we provide, ensuring accuracy and quality.

Client-Focused

Your success is our success. We build lasting relationships based on trust and results.

Innovation

We embrace technology and modern practices to deliver efficient, forward-thinking solutions.

Ready to Work Together?

Let's discuss how we can help you achieve your financial goals.