About Us

In 1990 the accounting firm, Richard K. Scharfe, CPA, was founded by Richard (Dick) Scharfe and his wife, Carlene. Dick is a native of Havre, MT, and after working several years as a partner in a larger firm, it was his and Carlene’s intention to provide their hometown of Havre, Montana with professional accounting services and also maintain a personal relationship with clients by starting their own company. The small firm developed a steady clientele and after a few years incorporated to become Richard K. Scharfe & Co., PC.  A small staff of three or four grew to include Dick and Carlene’s son-in-law, James (Jim) C. Kato, CPA.  In 2003, Jim became a partner in the business and Dick and Jim changed the name to Scharfe, Kato & Co., PC.  The new company continued to expand and offer clients professional services tailored to fit each individual’s situations.  In 2009, Dick retired, deciding the golf course was the venue to conduct business.  The company now employs three full time CPA’s, two staff accountants and numerous office support staff to accommodate the needs of individual and business clients. In 2014, Lindsey S. Kellam, CPA joined Jim as a shareholder and they are taking the company forward, maintaining the integrity of the past and striving for excellence and continued growth in the future.



Meet the Office…

James C. Kato, CPA

Jim, a proud Havre native, graduated from Havre High School in 1989 and went on to complete a Bachelor of Science degree in Business with a Major in Accounting at Montana State University in Bozeman, MT. After graduating in 1993, Jim worked for a short time in Bozeman, but returned to Havre to work at the golf course and started working for Richard K. Scharfe, CPA in January of 1995.  Jim continued to work at both until 1999, when he started his full time employment as a CPA.  Jim worked as an associate until 2006, at which time he bought into the company and became a shareholder.  He became the sole shareholder in 2010 and continued in that role until 2014 at which time Lindsey S. Kellam became a shareholder.  Jim enjoys spending time with his wife Carrie and their three children Lauren, Carlee and Reid.  When he is not coaching or chasing his kids around, you will usually find Jim at the golf course.


Lindsey S. Kellam, CPA

Lindsey grew up on the family farm just south of Chinook, Montana, graduating from Chinook High School in 2001. She continued on to MSU-Bozeman, earning a Bachelor’s degree in Business in 2005 and a Master of Professional Accountancy degree in 2006. In the fall of 2006, Lindsey joined Scharfe, Kato & Co., PC as a Staff Accountant and earned her CPA License in 2007.  She joined Jim as a Shareholder in 2014. When not at the office she enjoys golfing, skiing (when tax season allows), and spending time with her husband Mike and daughters Kara & Quinne.


Mark Kato, CPA

Mark was born and raised in Havre, MT and graduated from Havre High in 1975. He then headed west to Idaho and Washington and completed his Bachelor of Science degree in Professional Accounting at Eastern Washington University. Mark started his accounting career with BDO Seidman in their Spokane, Washington office in 1981 and earned his license as a professional accountant in 1982.  He became a Senior Tax Manager and worked for the firm until 1987, when he decided to start his own construction company. He owned and operated Kato Construction Company based in Spokane, Washington from 1987 until 2005.  He came to work at Scharfe, Kato & Co., PC in 2007.


Kyle Sheppard

Kyle was born and raised in Havre, Montana and graduated from Havre High School in 2002.  He first attended Miles Community college on a baseball scholarship and earned an Associates Degree in Arts and Sciences.  He then attended Montana State University-Bozeman earning a Bachelor of Science in Business in 2006 and a Master of Professional Accountancy degree in 2007.  Kyle joined Scharfe, Kato & Co., PC as a Staff Accountant in 2007.  Outside of the office Kyle enjoys playing golf and traveling to watch golf and other sporting events.


Courtney Wendland

Courtney joined Scharfe, Kato & Co., PC in November of 2014 as a Staff Accountant.  She grew up on the family farm south of Rudyard where she attended and graduated from North Star High School in 2007.  Courtney continued her education at Montana State University-Bozeman, earning her Bachelor of Science degree in business in 2011 and a Master of Professional Accountancy degree in 2012.  In her free time, Courtney likes spending time with family and friends, attending Bobcat football games (GO CATS!), and enjoying outdoor activities, which soon will include golf, as required by an unwritten office policy!


Maria Borlaug

Maria was raised in Havre and graduated from Havre High School in 1989. She continued her education at MSU-Northern earning a Bachelor of Science degree in Business Education in 1994.  Maria joined the staff at Scharfe, Kato & Co. in the fall of 2007 after being a stay at home mother for 11 years.  Maria is married to Travis Borlaug and together they live south of Gildford on the Borlaug family farm with their three children; Alissa, Keevan and Shayla.  On the rare occasion Maria has any down time, she enjoys running, golfing and camping.


Paula Sheppard

Paula is a lifetime resident of Havre, graduating from Havre High many years ago.  Paula started with the company in 2000 to help with the annual payroll duties.  Many additional tasks were gradually added to payroll duties and Paula became the Office Manager in 2006.  Her leisure time is spent with her husband, Doug, golfing and sometimes skiing.


Carrie Kato

Carrie was born and raised in Havre, Montana. As the daughter of Richard and Carlene Scharfe and wife of Jim Kato, Carrie is the only staff member privileged to uphold both company names.  She graduated from Havre High School in 1992 (Go Ponies!) and then MSU-Northern in 1997 (Go Lights!) after beginning her college career at the University of Montana (Go Griz!).  Carrie graduated with a Bachelor of Science degree in Education and previously taught at Havre Public Schools and St. Jude Thaddeus School (Go Niners!).  Carrie began her position at the office in December 2012.  When not at work you will most likely catch she and Jim either enjoying golf or following their three active children; Lauren, Carlee and Reid.


Professional Service with a Personal Touch