Matthew S. Marcoullier
CPA
Director

Areas of Specialization
Education and Designations
- Bachelor of Science in Business Administration, University of Maine, Orono
- Master of Science in Accounting, University of Maine, Orono
- Certified Public Accountant (CPA)
Matthew Marcoullier, CPA, a Director with ARB who works closely with his auto dealer clients to help them navigate the various compliance and operational complexities inherent to their industry. He seeks to gain an understanding of each client’s unique circumstances in order to provide tailored, meaningful solutions that achieve the desired goals.
Matt leverages his experience, and that of the Auto Dealership Team at ARB, to provide recommendations to his dealer clients regarding compensation structure, organizational planning, and operational opportunities. He utilizes a robust network of other industry professionals to help address dealers’ needs that are outside the scope of ARB’s services, such as cost segregation studies, valuations, and warranty reimbursement analysis.
Within ARB, Matt is the lead for the annual dealer LIFO calculations and helps to develop and implement training initiatives for ARB’s Auto Dealership Group. Outside of auto dealers, Matt is also involved in managing ARB’s Employee Benefit Plans practice.
Matt began his accounting career in 2010 and joined ARB in 2013. He lives in Scarborough, Maine, with his wife and two daughters, where he enjoys spending time outside, primarily at the beach, staying active, travelling abroad, and exploring Portland’s food scene year-round.
Specialties
- Auto Dealerships – Helps manage niche and drive business and internal team development
- Employee Benefit Plans – Oversees ERISA audits of EBPs and advises clients on opportunities for improvement
Professional Associations
- American Institute of Certified Public Accountants (AICPA), Member
- Maine Society of CPAs (MECPA), Member
Firm Involvement
- Leads LIFO calculations for Auto Dealership Group, ensuring dealers are meeting LIFO reporting requirements and getting the benefit of income tax deferral
Publications
- “IRS Releases FAQ on Expiring Clean Vehicle Credits: What Dealerships Need to Know Before September 30,” ARB Blog, September 4, 2025.
- “One Big Beautiful Bill: Essential Tax Changes for Auto Dealerships,” ARB Blog, August 26, 2025.
- “Dealership Valuations – Optimizing Your Results,” ARB Blog, August 21, 2025.
- “DOL Cybersecurity Guidance for Employee Benefit Plans,” ARB Blog, May 5, 2025.
- “How Strong F&I Practices Drive Auto Dealership Success,” ARB Blog, April 23, 2025.
- “Tax and Policy Changes – What Lies Ahead for Auto Dealers,” ARB Blog, March 20, 2025.
- “New Hampshire Interest & Dividends Tax Repeal: A Quick Look at Key Changes,” ARB Blog, February 17, 2025.
- “Implementing AI in an Auto Dealership – How to Get Started,” ARB Blog, December 12, 2024.
- “Protecting the Financial Well-being of Your Automotive Dealership,” ARB Blog, August 20, 2024.
- “Should Your Auto Dealership Elect LIFO?” ARB Blog, November 29, 2023.
- “Managing Factory Incentives,” ARB Blog, August 17, 2023.
- “4 Dealership Accounting Practices That Eat Away At Profit,” ARB Blog, September 30, 2022.