Nicole Gabriel, CPA

Nicole is a Shareholder in the firm’s audit department, where she plays a key leadership role in the firm’s Employee Benefit Plan (EBP) and ESOP audit practice areas. Since joining Vrakas in 2014, Nicole has been instrumental in building and expanding the firm’s ESOP expertise, helping position Vrakas as a regional leader in ESOP and 401(k) plan audits across Wisconsin and the Midwest.

With a strong technical foundation and a practical, relationship-driven approach, Nicole partners with plan sponsors, trustees, valuation firms, and recordkeepers to guide clients through every stage of an ESOP’s lifecycle, from initial implementation and financing structures to re-leveraging strategies, repurchase obligation studies, and complex plan terminations. Her deep understanding of GAAP, ERISA, and ESOP-specific accounting guidance allows her to bridge the gap between technical compliance and real-world business decisions.

Within Vrakas, Nicole is known for her hands-on approach, technical depth, and commitment to mentoring. She helps shape the firm’s internal training programs, contributes to process development, and supports the year-round EBP team, ensuring clients receive dedicated, local service and consistent attention year-round.

Nicole earned her Master of Professional Accountancy from the University of Wisconsin–Whitewater and remains active in Wisconsin’s growing ESOP community. She regularly collaborates with trustees, attorneys, and valuation professionals across the country, contributing to Vrakas’ presence at national ESOP and benefit plan conferences.

Outside of work, Nicole enjoys spending time on Wisconsin’s lakes, exploring local breweries, and planning her next getaway – usually with a balance of relaxation, good food, and a touch of adventure.