ACCOUNTING

ACCOUNTING
DAMASCUS -- Earl V. Trimmer, certified public accountant, has announced the hiring of David N. Waggoner, CPA to his firm here.
Before joining the accounting firm, Waggoner served as manager of income taxes with Phar-Mor, Inc. in Youngstown for four years. He also worked in public accounting in Salem for more than 10 years.
In addition, Waggoner has taught accounting and tax preparation courses at Kent State University Salem Campus for several years.
A graduate of Leetonia High School, he holds an associate's degree from KSU Salem Campus and a bachelor's degree in business administration from Youngstown State University.
YOUNGSTOWN -- Cohen & amp; Company has announced the promotion of Trenette N. Roberson, CPA, to manager, and that Daniel J. Kish Jr., CPA, has joined the firm as senior staff accountant.
Roberson provides attest, tax and consulting services to a diversified client base. She is a member of the Mahoning Valley Professional 20/30 Club and serves on the board of Lifeskills Center of Youngstown. A 1995 gradate of Youngstown State University, she resides in Youngstown.
Kish works on a variety of accounting and tax projects and has particular experience working with business start-ups and those in construction, manufacturing, trucking and steel industries. He is a 1999 YSU graduate and lives in Howland.
LAW
AKRON -- Adam Van Rees of Canfield has joined the law firm of Buckingham, Doolittle & amp; Burroughs LLP in the business practice group.
Before joining the law firm, Van Rees was an associate with Harrington, Hoppe & amp; Mitchell Ltd. in Youngstown, in the business services, probate and public sector practice group.
Van Rees received his law degree in 2002 from Case Western Reserve University School of Law and graduated cum laude with a bachelor of business administration from Ohio University in 1999.
BANKING
WARREN -- Regency Finance Co., a subsidiary of F.N.B. Corp., recently appointed Mark D. Lossi of Warren as senior vice president and chief financial officer. He replaces Douglas J. Solock, long-time Regency CFO, who will retire at the end of January.
Reporting to Robert T. Rawl, Regency president and chief executive officer, Lossi will be responsible for financial reporting, budgeting and oversight of the accounting department at Regency.
Lossi joined F.N.B. subsidiary First National Bank in 2004 as vice president of reporting and planning. Previously he was with Second National Bank, where he was vice president, controller/cashier.
He is a graduate of Youngstown State University, where he earned a bachelor's degree in accounting and a master's in business administration. He is a member of United Way of Trumbull County's Budget Allocation Committee and Warren City Schools Task Force.
The Warren-based Regency Finance Co. is a subsidiary of Hermitage, Pa.-based F.N.B. Corp. Regency and was founded in 1927. It serves 44,000 customers from 55 offices in Ohio, Pennsylvania and Tennessee.