ValueCore Certified Public Accountants, PC

ValueCore CPAs, formerly Rukkila Negro & Associates, continues a long tradition of trusted accounting and advisory service in Michigan’s Keweenaw Peninsula. Our team supports small businesses, non-profits, government entities and individuals with dependable financial guidance and a level of care that clients have come to count on.
The name ValueCore reflects who we are today. It represents our commitment to putting value at the center of everything we do, helping our clients strengthen their financial core through clarity, insight, and partnership.
While our name has changed, our mission remains the same: to provide professional service, personal attention, and lasting relationships built on trust.
In 2023 the firm was purchased by Ryan Markham and David Rautiola. Ryan has been with the firm since 2008 and David was the President/CEO of a local credit union before joining the firm. In November 2025, the firm’s name was changed to ValueCore CPAs.