Holben Hay Lake Balzer CPAs is a full-service certified public accounting firm licensed in Colorado, Nebraska, Wyoming and New Mexico. All of our CPAs hold valid Colorado state CPA certificates.


Bill Holben, CPA

Managing Partner - Tax Planning, Business Consulting, Strategic Planning

In 1962, Bill Holben joined his father, Dale Holben, at the CPA firm which has evolved into HHLB, a prominent Denver accounting firm. His experience includes exposure to clients in a wide variety of industries, including land developers, real estate and construction companies, professional practices, manufacturing, retailers, distributors and wholesalers, non-profit organizations, auto dealerships, and credit unions. A native of Denver, and a graduate of the University of Colorado, Bill is active in various organizations, having served as chairman of the Audit Committee for the United States Tennis Association in New York, President of the Rotary Club of Denver Southeast, board member of the Colorado Society of CPAs, and as an officer and board member in various other organizations. Bill continues to provide tax planning and consulting services that he has provided for over 35 years. Bill is also a licensed Investment Advisor Representative and provides wealth advisory and financial planning services through an affiliated company, The Holben Group.  (CPA License:  Colorado 1462)


Craig Hay

Tax Partner - Tax Planning, Consulting, Estate Planning, Elder Care

Craig Hay joined the firm in 1983. As HHLB’s primary expert in estates and trusts, his knowledge and planning has saved prominent Denver families substantial amounts of tax. Additionally, he has significant experience working with businesses regarding tactical planning and consulting for operational growth and business transition. Craig has worked with a wide range of businesses, including professional practices, manufacturing, real estate, transportation, construction and agriculture. After graduating with a Bachelor of Science degree from Texas A&M University, Craig served a tour of duty in the U.S. Army. He worked at Johns Manville Corporation in the Accounting and Tax Departments where he became Manager of U.S. Corporate Taxes before joining the firm. He is a member of the AICPA, CSCPAs. He enjoys woodworking and golfing.

Eric Lake, CPA

Tax Partner - Tax Planning, Consulting, Real Estate

Eric Lake is the most recent partner addition to Holben Hay Lake Balzer CPAs LLC. Eric has devoted his career to our profession and he brings over 20 years of experience. His client base is comprised of an array of industries, such as scrap metal recycling, real estate and construction, oil & gas, manufacturing, software broker/dealers, and professional service companies. Eric provides expertise in tax consulting and planning, tax compliance, evaluation and financial modeling of possible business ventures, and financial statement reviews. He is a native of Denver and a graduate of Colorado State University with a Bachelor degree in Finance and Real Estate and holds a Master of Accountancy from the University of Denver. Eric is also an active member on committees for COCPA, and a member of the South Metro Denver Chamber's Business Leaders for Responsible Government.  (CPA License:  Colorado 14207)

Sheila Balzer, CPA

Audit Partner - Credit Unions, Pension Plans, Non-Profits, Family-Owned Businesses, Taxation

Sheila Balzer is the audit partner at HHLB. She works with credit unions, non-profit organizations, employee benefit plans, HUD projects, homeowners associations, real estate and construction companies, franchisor, and professional and closely held corporations in a variety of industries. Sheila is a Magna Cum Laude graduate of the University of Denver and holds Bachelor of Science and Master's degrees in Accounting. Her professional and civic activities include serving as past Chair of the Colorado Society of Certified Public Accountants, Board Member of the Colorado Society of Certified Public Accountants, committee member in the American Institute of CPAs group of 100 Leadership Council and chairing the Chatfield Senior High and Columbine High School Business Advisory Committee. Sheila was selected as one of six Women to Watch in the accounting profession in Colorado in 2012. Sheila's interests include spending time with her two daughters, softball, golf, and reading, as well as, being a diehard Bronco and Avalanche fan.  (CPA License:  Colorado 17325, New Mexico SE00456, Nebraska 7167)