Lena Combs

Company: Withum

Position: Partner and Hospitality Practice Leader


Over 30 years of professional accounting and business consulting experience. Extensive experience and expertise in audit and consulting engagements with hotels, vacation rental companies, timeshare developers, owners' associations, not-for-profit organizations and professional services companies.

Mission Statement

Committed to a client-centric approach that is forward-thinking and technology-driven, designed to help clients in the hospitality industry increase profit, efficiency, and productivity in the modern business landscape.

Geographic Areas



Audit and Attest services
Compliance and Performance
Agreed-upon Procedures
Business Analysis
Client Outsourced Services
Internal Control Evaluation
Operational and Financial Consulting
Tax Compliance and Planning

Professional Memberships

American Institute of Certified Public Accountants (AICPA), member
Florida Institute of Certified Public Accountants (FICPA), member
FICPA Common Interest Realty Associations (CIRA) Section and Conference Planning Committee, Past Chair
FICPA Women in Leadership Committee, Past Chair
Orange County Tourist Development Tax Sports Incentive Committee Member
Central Florida Hospitality and Lodging Association member
American Hotel and Lodging Association member
American Resort Development Association (ARDA), Trustee member
ARDA Audit Committee chairperson
ARDA WIN Advantage Committee Member
ARDA Finance and Accounting Committee

Speaking Engagements

April 2023 - ARDA Spring Conference 2023
June 2023 - FICPA Women's Leadership Summit
March 2022 - ARDA WIN Regional Conference

Articles and Publications

(January, 2020), “Final Department of Labor Overtime Rule Changes: How Will Resorts Be Affected?”, Resort Trades
(February, 2020), “Accepting Cryptocurrency Payments: Pros and Cons for Business Today”, Developments
(March, 2020), “Conducting Employee Background Checks: An Introduction to the Fair Credit Reporting Act”, Resort Trades
(April;, 2020), “The Cloud: Making the OT Cost Center Work for You”, Perspectives Magazine
(April, 2020), “Building a Board of Directors: Tips for Education and Responsibilities”, Resort Trades
(May, 2020), “Latest COVID-19 Resources Available for Your Hospitality Business”, Resort Trades
(July, 2020), “Revenue Strategies for the New Normal”, Resort Trades
(August, 2020), “Selecting the Right ERP System for Your Business”, Resort Trades
(September, 2020), “Resort Budgeting Tips in the ‘New Normal’”, Resort Trades
(October, 2020), “Cybersecurity Tips for the Hospitality Industry”, Resort Trades
(February, 2021), “What’s Happening With Coronavirus Pandemic Relief”, Developments
(May, 2021), “Hot Topics: Taxability of Remote Employees”, Developments
(August, 2021), “Leading With Compassion Through Change and Uncertainty”, Resort Trades
(August, 2021), “Data Visualization: Using Financial Data to Tell a Story”, Resort Trades
(November, 2021), “Tax Hot Topics: The Changing Landscape of Economic Nexus”, Developments
(November, 2021), “Attract and Retain Employees”, Resort Trades
(January, 2022), “Tax Hot Topics: F Reorganizations – May Be a Win-Win for Bother Buyers and Sellers in M&A Transactions”, Developments
(May, 2022), “Tax Hot Topics: IRS Shortages and Backlogs Cause Headaches for Taxpayers”, Developments
(May, 2022), “Tax Considerations in Timeshare Terminations”, Resort Trades
(August, 2022), “Segregation of Duties for Resorts With Limited Staff”, Resort Trades
(September, 2022), “Tips for Battling Rising Costs for Resorts in Times of High Inflation”, Resort Trades
(January, 2023), “Reformed Reserve Funding Laws in Florida: Be Prepared”, Resort Trades
(Spring 2023), “Cyber Insurance 101: Protecting Your Company, Your Guests, and Your Bottom Line”, Developments
(May/June, 2023), “Bases of Accounting for Vacation Ownership Resorts Financial Statements: Understanding the Difference”, TimeSharing Today
(July, 2023), “What Resorts Should Know Before Accepting Digital Payments”, Resort Trades
(August, 2023), “Property Valuation and Appraisal Considerations for Insurance Renewals”, Resort Trades
(September, 2023), “Natural Disasters and Their Impacts on Resorts: Strategic and Accounting Considerations”, Resort Trades
(Fall, 2023), “The Future of Real Estate With Blockchain Technology”, Developments
(November/December, 2023), “Unraveling the Complex Financial Landscape Facing Timeshare Resorts”, TimeSharing Today


Stetson University, Bachelor’s Degree
University of Florida, Master of Accounting in Taxation

Past Experience

WithumSmith+Brown 2016 – Present
Averett Warmus Durkee 1996 – 2015
Bray Beck & Koetter 1993 – 1996