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Dale L. Cottrill, CPA


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Cottrill Arbutina Portraits525 Third Street

Beaver, PA 15009

Tel: (724) 683-3400

Fax: (724) 683-3401




Dale L. Cottrill founded Cottrill, Arbutina & Associates in 1984. Under the leadership of Mr. Cottrill and his partner Tod Arbutina, Cottrill Arbutina has become one of the largest CPA firms headquartered in Beaver County.


Mr. Cottrill specializes in providing accounting, auditing and consulting services to a variety of governmental and not-for-profit organizations and small businesses.


He has extensive experience in all phases of governmental and not-for-profit accounting and auditing, including the various compliance and reporting requirements required by federal and state grants and awards. His experience in these areas includes preparation of financial statements, audits of financial statements and assistance in establishing accounting systems, accounting methods and internal control procedures. He also provides consulting for budget preparation, projections for year-end balances and assistance with state and federal agency inquiries.


Under the guidance of Mr. Cottrill and his partner, P. Joel Martin CPA, the firm serves more than two-thirds of the public school districts in Beaver County and many local governments. The firm provides audit and management consulting to a number of the top 25 credit unions in the region as ranked by asset size in the Pittsburgh Business Times. He and Mr. Martin have co-authored the article, “Does Your Auditor Selection Process Place Your School District and Directors At Risk?”


Prior to founding the firm, Mr. Cottrill was an auditor with Ernst & Young and a shareholder of Charles J. Loll, Inc., a local certified public accounting firm.


Mr. Cottrill is a member of the American and Pennsylvania Institutes of Certified Public Accountants and the Pennsylvania Associates of School Business Officials. Widely respected in the community, he also is a board member of the Beaver Cemetery, the Beaver Area School District Education Foundation and the First Presbyterian Church, Beaver.


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