Samantha J. Pedersen
CPA
Director

Areas of Specialization
Education and Designations
- Bachelor of Science in Business Administration, Accounting, Bryant College
- Master of Accountancy, University of Southern Maine
- Certified Public Accountant (CPA)
Samantha Pedersen, CPA, is a Director at ARB, known for her practical, client-centered approach to advisory services. She provides business advisory and attest services to commercial businesses, manufacturers, credit unions, and nonprofit organizations, serving as a trusted advisor who helps clients navigate financial complexity with clarity and confidence.
Samantha brings deep expertise in financial reporting and assurance, particularly in guiding clients through evolving accounting standards and regulatory changes. Her work often involves helping organizations interpret and implement complex FASB updates, ensuring compliance while supporting strategic decision-making. Clients value her ability to translate technical requirements into actionable insights that strengthen financial operations and long-term planning.
Within ARB, Samantha leads the firm’s learning and development program, overseeing the framework that supports staff training, professional growth, and technical excellence. She also coordinates the implementation of Financial Accounting Standards Board (FASB) updates, ensuring consistent understanding and application across the firm. Outside ARB, Samantha contributes to industry advancement as a board member of the Manufacturers Association of Maine (MAME).
Samantha began her accounting career in 2004 and joined ARB that same year. Her career has been defined by a steady progression into leadership roles, shaped by her commitment to technical excellence, mentorship, and client impact.
Sam lives in Auburn, Maine, with her husband and two children. She enjoys spending time outdoors, especially camping trips with her family. Much of her free time is devoted to supporting her kids in their sports and activities, which she finds both fun and rewarding.
Specialties
- Manufacturing/distribution/commercial – Provides specialized accounting and consulting services, while remaining in compliance with regulatory requirements and addressing operational needs
- Credit Union – Helps credit unions with financial reporting, compliance, and mergers.
- Nonprofit – Specializes in financial reporting for nonprofits, assists with development of internal control systems, implementation of accounting policies and practices and other compliance issues
- Accounting & Attest – Well informed on accounting and attest needs and reporting requirements. Participates in ARB’s Quality Management Program and leads internal inspections; educates ARB professionals on changes and updates to accounting standards.
Professional Associations
- Maine Society of Certified Public Accountants (MECPA), Member
- American Institute of Certified Public Accountants (AICPA), Member
- Manufacturers Association of Maine (MAME), Board Treasurer
Firm Involvement
- ARB Learning & Development Program, Lead
- Financial Accounting Standards Board (FASB), Update training and implementation coordinator
- Quality Management Team, member, internal inspections lead
Publications
- “Navigating Lessee Lease Modifications and Amendments.” December 10, 2024, ARB Blog
- “Fueling Innovation: Maine’s Strategic Support for Manufacturing Businesses.” August 6, 2024, ARB Blog
- “Three Things Credit Unions Can Consider in Light of Recent Fed Rates.” January 29, 2024, ARB Blog.
- “NCUA’s 2023 Supervisory Priorities for Credit Unions.” January 31, 2023, ARB Blog.
- “Credit Union Industry Trends & How To Combat Their Effects.” December 1, 2022, ARB Blog.