Formerly Rukkila, Negro, and Associates

Houghton, Michigan Accounting Firm

About

About ValueCore

ValueCore CPAs, formerly Rukkila Negro & Associates, continues a long tradition of trusted accounting and advisory service in Michigan’s Keweenaw Peninsula. Our team supports small businesses, non-profits, government entities and individuals with dependable financial guidance and a level of care that clients have come to count on.

The name ValueCore reflects who we are today. It represents our commitment to putting value at the center of everything we do, helping our clients strengthen their financial core through clarity, insight, and partnership.

While our name has changed, our mission remains the same: to provide professional service, personal attention, and lasting relationships built on trust.

Learn More About Our History

Firm History

Our Houghton office opened in 1986 as a member of the regional firm of Anderson Tackman & Company, CPAs. Bruce Rukkila moved to Houghton at that time to manage the office and became a firm partner in 1990. In an effort to become more specialized in business consulting, Bruce separated from the regional firm and Houghton office in January of 1999. The company became known as Bruce A. Rukkila, CPA, PC.

In 2009, Peter Negro rejoined the firm after spending 16 years as Vice President of Pettibone/Traverse Lift, LLC in Baraga, Michigan. Peter purchased an ownership interest in the firm in 2011. The firm’s name was then changed to Rukkila Negro and Associates, CPA. After years of dedication, Bruce Rukkila retired from the firm in 2014.

In 2023 the firm was purchased by Ryan Markham and David Rautiola. Ryan has been with the firm since 2008 and David was the President/CEO of a local credit union before joining the firm. In November 2025, the firm’s name was changed to ValueCore CPAs.

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