Ludin, Eckert & Fullam, P.C.
Certified Public Accountants

Our Team


Craig L. Ludin, CPA - Partner

Craig joined David Solis in 1987. He began his career with PriceWaterhouse in auditing and then tax. With another couple years in the tax department of a regional Philadelphia firm, he struck out on his own. He finds teaching clients to be most rewarding. His forte is working with clients to analyze their current situation and plan for the future. Planning includes tax, estate, retirement and budgeting. Analysis includes retirement plan design, breakeven and cost containment.  In the summer of 2000, Craig moved his family to Orlando, Florida, the sunshine state and opened our offices in Winter Park. He remains involved with all the PA clients and visits, as needed (even during the winter months of tax season).  Email:



Sandra D. Eckert, CPA - Partner

Sandy has been in the public accounting industry for over 27 years.  She was certified in 1982 after obtaining her Masters of Science degree in Taxation from Drexel University.  Sandy merged her practice into Ludin, Eckert & Fullam, P.C. in 1992, and has since established long term advisory relationships with her clients, many of which have been with her since she was certified.  In addition to accounting and tax work, she prepares business valuations in conjunction with buy/sell agreements, as well as mergers and acquisitions.  Sandy is an active member of the Board of Directors of the Suburban Chamber of Commerce, and has served on many committees to help educate small business owners, promote networking opportunities, and coordinate fund raising events for charities that give back to the community.  In her spare time, Sandy enjoys cooking and traveling with her husband Bill, and spending time with her step children and granddaughter.  Email:


Cathy A. Fullam, CPA - Partner

Cathy joined the firm in 1987 and rapidly advanced to a supervisory position and ultimately partner. She proved her multi-tasking abilities, as she was also raising her daughter and finishing her bachelor's degree (graduating Magna Cum Laude) from Delaware Valley College at the same time.  In comparison to all that, passing the CPA exam on the first sitting was not a problem.

Cathy is a Certified QuickBooks ProAdvisor.  Her specialty is working with our business clients to maintain compliance with their vendors, bank and of course Uncle Sam.  Interacting with people to work through their accounting and tax issues has made her an integral part of their management team.  Cathy is an active member of the board of directors and Treasurer for the Greater Hatboro Chamber of Commerce.  In her spare time, she enjoys boating and performing in ballroom dance competitions with her husband Kevin.   Email:



 Maureen O. Rutecki

Maureen joined us in November of 1998 in the role of administrative staff.  She has since advanced to staff accountant, and is currently working on obtaining her Bachelor's Degree in Accounting and Tax.  Maureen is a vital part of Ludin, Eckert & Fullam, and her duties include overseeing the processing of payroll and payroll returns, preparing individual and business tax returns, and client accounting and bookkeeping.  She is our in-house Quickbooks instructor, and travels to clients for on-site Quickbooks assistance.  Maureen remains the go-to person for the firm's in-house database, programming, and computer maintenance.    Maureen is an avid photographer and scrapbooker. Email:



 Yvonne D. Butts

Yvonne has been with us for over ten years, shortly after obtaining her Bachelor's Degree from Cedarville University in 1995. Yvonne has a key role in helping our smaller closely held businesses find solutions to their accounting needs. She provides bookkeeping, accounting and QuickBooks services to these clients, as well as preparing business tax returns. Yvonne juggles this workload around her important responsibility of caring for her four young children (and does both quite well).  Yvonne recently had this to say about her role in the professional accounting world: "I view accounting as one big puzzle; I just have to find all the missing pieces and put them all together to get the complete picture.  This is what I aim to do for our clients.  I find it very fulfilling work, and coupled with raising my children, I feel very blessed".  Email:



 Carol Whetzel


Carol works in the Florida office with Craig Ludin. When Craig purchased a practice from Eric Peisner, CPA, Carol was the greatest asset in the transaction. Having worked for Eric and his father, she understands all aspects of accounting and the clients. On weekends (outside tax season), she may be found with her husband, at home entertaining at least 2 of her 8 grandchildren.  Email:




Ruth Robison


 Ruth Joined our firm as a temporary admin assistant in June of 2008, and was hired on full-time in October 2008.  Ruth comes from a background in retail management, working at a large Philadelphia company for over twenty years.  Ruth's vast knowledge and expertise in a large professional firm shines through at Ludin, Eckert & Fullam, as seen with her acute attention to detail when dealing with all aspects of the administrative position.  In her free time, she enjoys cooking and baking, and spending time with her family.  She especially enjoys spending time with her grandson, and is anxiously awaiting the birth of her second grandchild.  Email: