CARMEL, Ind. (February 1, 2026) – Blue & Co., LLC, a Top-60 accounting and advisory firm based in Carmel, IN, is expanding into Texas. Effective February 1, 2026, D & Co., LLP (formerly Durbin & Co., LLP) will join the firm with offices in Lubbock, Dallas, Fort Worth, and Waco, Texas.

“We have had a long-standing relationship with D & Co., LLP for over fifteen years, and knew that they would be a great fit for Blue when the time was right. It is very exciting to think about the expanded service offerings that we will be able to bring to the market as one team. This expansion represents our shared belief in putting people first and delivering high-quality, responsive service to our clients,” said Brad Shaw, Managing Director of Blue & Co., “D & Co. has a strong reputation with healthcare organizations in the Southwest and a team that aligns deeply with our values. We’re honored to build on the trust they’ve established with their clients and together, look forward to advocating and creating meaningful opportunities for our clients and team members as we continue to grow.”

Blue & Co. will be adding more than 40 employees from D & Co. with expertise in healthcare reimbursement, hospital and clinical consulting, healthcare audits, projections, and financial advisory.

“D & Co.’s employees and clients will benefit immensely from this move. Blue & Co. is a people-focused firm that will allow us to provide additional top-of-the-line services to our clients while continuing to provide our teams with an exceptional work culture,” said Tommy Davis, Partner at D & Co.

The new Directors joining Blue & Co. are:

Brent Fuller has more than 30 years of experience in Medicare reimbursement for acute care hospitals, cancer hospitals, academic medical centers, and many other specialty healthcare providers. His background includes serving as the Regional Director of Audit Field Offices for Trailblazer Health Enterprises, including all offices in TX, NM, and CO. He is currently a member of several accounting and healthcare financial advocacy organizations.

Tommy Davis has more than 25 years of accounting and consulting experience, primarily in healthcare. He has been involved in public accounting and has been involved with hundreds of financial statement audits for proprietary, not-for-profit, and public hospitals. Prior to joining Durbin & Company, Davis was a shareholder and Audit Director for Parrish, Moody & Fikes, PC, based in Waco, TX.

Steven Thummel has over 23 years of experience in healthcare auditing, providing services to a broad spectrum of clients, including hospitals, long-term care facilities, and community health centers. Most recently, he served as an Internal Audit Manager for CHAN Healthcare where he managed the internal audit function at Providence Healthcare Network in Waco, TX. Steven holds a Bachelor of Science in Business Administration from Sterling College in Sterling, Kansas.

Andrew Castillo has over 22 years of experience in auditing and consulting, providing services in multiple industries, including healthcare, governmental, not-for-profit, construction, and manufacturing. Andrew has been with D & Co for over 10 years and is primarily involved in financial statement audits, financial reporting, and Single Audits. Andrew is a graduate of Texas Tech University.

Shonna Cannaday has more than 20 years of accounting experience, including 19 years specializing in healthcare reimbursement. She is a Reimbursement Partner with experience across audit and reimbursement, overseeing cost reporting, DSH/UC, S-10 audits, and presumptive charity eligibility programs. She is a frequent speaker for healthcare advocacy groups on reimbursement topics and holds degrees from Texas Tech University and Texas A&M–Commerce. Shonna is a member of HFMA.

Aaron Milligan has been with D & Co. for over 19 years and has been primarily involved with financial audits, financial reporting, and cost report preparation. Aaron has performed many single audits and has experience in hospitals, clinics, and federally qualified health centers. Aaron is a graduate of Texas Tech University. Aaron leads many of the audit engagements we perform and has developed many client relationships through his personal interactions and knowledge of the work product he provides.

About Blue and Co.

Founded in 1970, Blue & Co., LLC is an independent accounting and advisory firm with more than 625 people in 17 offices across Indiana, Kentucky, Ohio, Michigan, Tennessee, and now Texas. Blue’s public accounting expertise includes the practice areas of assurance, tax compliance and consulting, healthcare consulting, benefit plan services, valuation and litigation support, and business services. Its industry specializations include healthcare, construction, nonprofit, manufacturing & distribution, technology, financial services organizations, and agribusiness.

About D & Co., LLP

D & Co., LLP (formally Durbin & Co., LLP), was founded in 1981 and is a full-service accounting and advisory firm providing highly specialized healthcare reimbursement consulting services to providers across the country. D & Co. is a registered certified public accounting firm that can perform financial audit services, providing a multitude of healthcare advisory and consultation services. The firm specializes in healthcare reimbursement, hospital and clinical consulting, healthcare audits, projections, and financial advisory.