Advice you can trust. Available to you anytime.

Most accountants see numbers. We see people. It is that intense focus on people that has kept our growing team committed to the original ethos of Clark & Horner: Expertise and service. That includes personal attention, immediate responses, and total access to our entire team. Beginning right here.


 Simon Noronha

Simon Noronha, BCom

Phone: 416-850-2872

"I look at each client as an individual with his/her own set of needs and interests. By putting the "personal" back into personal tax/advisory, I nurture long term relationships with my clients who look to me for advice and guidance on tax and non-tax issues."


Simon joined Clark & Horner LLP in November 2009. Simon has been providing Canadian and US cross-border personal tax advice since 1989. Prior to joining Clark & Horner LLP, he spent over 14 years with the big four national accounting firms providing cross-border personal tax services to Canada-US employment transferees and high net worth clients. Simon's list of clients include senior executives, professional athletes, and high net worth individuals.

Professional Designations

  • Chartered Financial Planner

Academic Achievements

  • Bachelor of Commerce (Hons) - Queen's University at Kingston


  • Canada-U.S. Employment Transfers - CCH - Contributing editor (5th edition)

Memberships and Volunteer Work

  • Former member of Amcham (Tax Committee)
  • Former member of CERC (Advocacy and Government Relations Committee)
  • Durham West Girls Hockey Association (REP/HL) - Coach/Assistant Coach (8 Years)
  • Pickering Hockey Association (HL) - Coach/Assistant Coach (5 Years)
Martin Perko

Martin Perko, CPA, CA, LPA
CPA (New York)

Perko Professional Corporation
Phone: 416-850-1523

"Our ultimate responsibility is to YOU, our clients, to ensure that our results align with your expectations and bring you peace of mind. Audit is complex. Business is complicated. Accountability is not. It's that simple."


Martin joined Clark & Horner LLP in 2014. Martin was a Partner at another accounting firm before it merged with Clark & Horner LLP. Previous to that he spent over 10 years in the Audit and Assurance group of a multinational accounting firm working in both North America and Europe.

Martin's audit experiences range in a wide variety of industries including Technology, Manufacturing and Oil & Gas involving both public and private owner-managed enterprises. He has performed analysis, assessments, reviews, and training seminars for multinational companies on changing accounting pronouncements and has led International Financial Reporting Standards (IFRS) diagnostic and implementation engagements internationally.

In addition to IFRS and Canadian Accounting Standards for Private Enterprises (ASPE), Martin is also proficient in Generally Accepted Accounting Principles in the United States (US GAAP).

Professional Designations

  • Chartered Professional Accountant (CPA)
  • Chartered Accountant (CA) - Ontario
  • Licensed Public Accountant (LPA)
  • Certified Public Accountant (CPA) - New York

Academic Achievements

  • Bachelor of Accounting (CO-OP) Honours - Brock University
Anna Gordon

Anna Gordon, CPA, CA, MBA

Anna Gordon Professional Corporation

"The best part of my day is meeting with clients and discussing their tax situations. I am a people person and derive a great sense of accomplishment from building trusting relationships. I always strive to provide timely and relevant advice."


Anna has spent over 8 years with one of the big four national accounting firms. She has a solid foundation in corporate and personal tax compliance and planning. She focuses on tax planning through the use of trusts and corporations.

Professional Designations

  • Chartered Professional Accountant, Chartered Accountant (CPA, CA)

Academic Achievements

  • In Depth Tax Course - Canadian Institute of Chartered Professional Accountants
  • Masters of Business Administration - Schulich School of Business, York University


Graeme S. Clark

Graeme S. Clark, CPA, CA, BASc, CFP

Retired Partner

"I am a people person. I particularly enjoy listening to our clients and identifying strategies to save income taxes, reduce risk, and ensure that their estate planning objectives are met. I am fortunate to have gained experience while acting as a personal business manager for many of our clients."


Graeme Clark and Richard Horner formed Clark & Horner LLP in 1990. Graeme brought to the partnership his extensive Canadian and U.S. tax experience gained while acting as a personal business manager for many top NHL athletes. Graeme continues to develop his foreign tax skills, and is a knowledgeable resource in foreign tax matters including Canadian and U.S. estate planning. His experience in all aspects of the consequences of employment transfers between Canada and the U.S. is highly valued by his clients.

Graeme's client base continues to be high net worth individuals in all walks of life.

Professional Designations

  • Chartered Professional Accountant (C.P.A.)
  • Chartered Accountant (C.A.) - Ontario
  • Certified Financial Planner (C.F.P.)

Academic Achievements

  • Bachelor in Applied Science (Engineering) - University of Toronto

Memberships and Charity Work

  • Canadian Tax Foundation
  • The House of Compassion of Toronto - Board Member
Richard J. Horner

Richard J. Horner, CPA, CA, ACA

Retired Partner

"'The man that hath no music in himself, Nor is not mov'd with concord of sweet sounds, Is fit for treasons, stratagems and spoils; The motions of his spirit are dull as night, And his affections dark as Erebus: Let no such man be trusted.'- Shakespeare"

"Despite being tone-deaf, I believe I have earned the trust of my clients."


Prior to forming Clark & Horner LLP in 1990, Richard had worked since 1977, in the tax department of an international accounting firm. During that time he specialized in providing services to individuals transferring between Canada and the U.S. Richard has contributed to a number of tax publications, including an edition of the CCH publication, Canada-U.S. Employment Transfers.

Richard provides Canadian and U.S. tax planning advice to executives and professional athletes. This planning includes structuring of compensation while in Canada, transactions to undertake prior to a transfer, and minimization of the overall income tax liability.

Professional Designations

  • Chartered Professional Accountant (C.P.A.)
  • Chartered Accountant (C.A.) - Ontario
  • Chartered Accountant (A.C.A.) - ICAEW


  • Purchase and Sale of a Business - CICA - Co-Author

Memberships and Charity Work

  • Canadian Tax Foundation
  • Toronto Wagner Society - Treasurer


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1 Adelaide St. East
Suite 2601, P.O. Box 181
Toronto, ON
M5C 2V9

Phone 416-861-0431
Fax 416-861-0587

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