About Us

"Our mission is to build strong client relationships by providing the highest quality of service with an unwavering commitment to professionalism, integrity, industry expertise, and client communication."

HCF&L is a full-service accounting firm based in Towson, Maryland (License #32026).  The firm was originally founded in 1955 by Melvin Handwerger.  Melvin believed in the value of client service as well as the importance of integrity and honesty. In 1998, Handwerger, Cardegna, Funkhouser and Lurman, P.A. was formed with those ideals as the foundation of the practice. At inception, we made the decision to focus our energies and talents towards certain complex industries. We are specialized because we understand the risks of being spread too thin, and the rewards of being specialists.

When you engage our services, you can have absolute assurance that our teams are well versed in your specific industry.  We promise that no matter the size of your business, you are important to our firm and will receive our full attention.

You will also find comfort in knowing that our firm has very low staff turnover.  We value each and every employee. We believe that a dedicated, consistent team is an asset to our clients.   The learning curve is reduced, and our employees become industry and client specialists.

We understand the value of your money.  We know how much time and effort it takes for an endeavor to be successful.  We also understand your expectations for efficiency and effectiveness on our end.  We understand your expectations of a firm that is not only responsive, but one that will be proactive in regard to changes in your business or personal environment as well as changes in government and accounting regulations.  We understand your expectations for realistic solutions in an often complex and highly-regulated environment.  


Accountability, respect, competence...and trustworthiness.  Just a few of the characteristics you should expect from a financial consultant, auditor or accountant.  We understand that amidst the myriad of responsibilities, both professional and personal, the last thing you need to worry about is the credibility and competence of those handling your financial matters.

Our firm is one of the leading firms in Baltimore/Washington in regard to our areas of expertise. By combining our expertise, experience and the energy of our staff, each client receives close personal and professional attention. And your business affairs are kept in the strictest confidentiality.  You can rely on our expertise and integrity.  We are a firm you can trust!


Integrity is one of the most important aspects of our business.  We know that you have many choices when looking for your accounting firm.  We want you to have a relationship in which you can trust.  In every interaction that you have with our firm, we can guarantee that you will walk away feeling that we have treated you with the utmost integrity and that you will know we are a firm you can trust at all times. 


Our firm is responsive. Companies who choose our firm rely on competent advice and fast, accurate response. We provide a wide range of financial services to individuals, large and small businesses, and other agencies.

Industry Expertise

We are involved with clients in a variety of industries and take great pride in the time we invest in gaining knowledge in these industries.  We ensure that we stay up-to-date on the changes in our client's industries through constant research and numerous trainings.  Additionally, we always share the information that we learn with our clients to ensure that they are aware of the best practices that we have learned through these trainings. 

We additionally continue to stay fully aware of any changes in tax law, as well as any changes in accounting principles required for financial statements.  We continue to share these changes with our clients through face-to-face meetings and access to our blogs. 

Our primary goal as a trusted advisor is to be available to provide insightful advice to enable our clients to make informed financial decisions. We do not accept anything less from ourselves and this is what we deliver to you.  Our client is our priority and we will continue to do everything in our power to make sure that our clients feel that they are important to us. 

We will answer all of your questions, as they impact both your tax and financial situations. We welcome you to contact us anytime.

Tax Due Dates