FFoorreennssiicc SSeerrvviicceess SSeeccttiioonnss BBuussiinneessss VVaalluuaattiioonn SSeeccttiioonn MMeeeettiinngg PPaacckkeett TThhuurrssddaayy,, AAuugguusstt 1144,, 22001144 99::0000 aa..mm.. –– 44::0000 pp..mm.. HHiillttoonn OOaakkllaanndd AAiirrppoorrtt 11 HHeeggeennbbeerrggeerr RRooaadd OOaakkllaanndd,, CCAA 9944662211 ((551100)) 663355--55000000 wwwwww..ooaakkllaannddaaiirrppoorrtt..hhiillttoonn..ccoomm 1 FORENSIC SERVICES SECTIONS BUSINESS VALUATION SECTION MEETING Thursday, August 14, 2014 Hilton Oakland Airport Fountain Room PROGRAM 8:30 am Registration, Continental Breakfast, and Networking 9:00 Welcome, Opening Remarks, Section Business Daniel Ross, CPA, Owner/President, Daniel J. Ross Accountancy Corporation Business Valuation Section Chair, Forensic Services Section 9:30 – Presentation 1: 11:30 BizComps: Study of Small Business Values CPE: 2.0 Jack R. Sanders, CBA, CVA, Managing Director, Spectrum Corporate Resources, LLC, Las Vegas Noon Lunch and Networking 1:30 pm – Presentation 2: 3:00 Leveraging Values for Productivity and Profit CPE 1.5 Dave Shoquist, CVA, Founder, BV Backoffice, Mountain View 3:00 – Questions, Networking, Adjournment 3:30 2 3 Forensics Services Section Meeting Dates 2014-15(16) Forensic Services Section Chair - Marty Laffer Steering Committee Meeting Dates Thursday, May 29, 2014 LAX Hilton Thursday, October 30, 2014 OAK Hilton Wed/Fri, January 14-16, 2015 Palm Springs Thursday, May 28, 2015 South Thursday, October 29, 2015 North Wed/Fri, January 13-15, 2016 TBD Thursday, May 26, 2016 South Business Valuation Section Chair - Dan Ross Wednesday, May 28, 2014 – Joint All Sections LAX Hilton Thursday, August 14, 2014 OAK Wednesday, October 29, 2014 – Joint All Sections OAK Thursday, February 19, 2015 LAX Wednesday, May 27, 2015 – Joint All Sections LAX Thursday, August 20, 2015 OAK Wednesday, October 28, 2015 – Joint All Sections OAK Thursday, February 18, 2016 LAX Wednesday, May 25, 2016 – Joint All Sections LAX Economic Damages Section Chair - Haley Eckhart Wednesday, May 28, 2014 – Joint All Sections LAX Hilton Thursday, August 28, 2014 OAK Wednesday, October 29, 2014 – Joint All Sections OAK Wednesday, February 25, 2015 LAX Wednesday, May 27, 2015 – Joint All Sections LAX Thursday, August 27, 2015 OAK Wednesday, October 28, 2015 – Joint All Sections OAK Wednesday, February 24, 2016 LAX Wednesday, May 25, 2016 – Joint All Sections LAX Family Law Section Chair - Mike Radakovich Wednesday, May 28, 2014 – Joint All Sections LAX Hilton Friday, August 15, 2014 OAK Wednesday, October 29, 2014 – Joint All Sections OAK Thursday, November 6, 2014 – Foundation Family Law Conference LAX Hilton Friday, November 7, 2014 – Foundation Family Law Conference San Francisco Friday, February 20, 2015 LAX Wednesday, May 27, 2015 – Joint All Sections LAX Friday, August 21, 2015 OAK Wednesday, October 28, 2015 – Joint All Sections OAK Friday, February 19, 2016 LAX Wednesday, May 25, 2016 – Joint All Sections LAX Fraud Section Chair - Coral Hansen Wednesday, May 28, 2014 – Joint All Sections LAX Hilton Thursday, September 11, 2014 LAX Wednesday, October 29, 2014 – Joint All Sections OAK Thursday, February 26, 2015 LAX Wednesday, May 27, 2015 – Joint All Sections LAX Wednesday, August 26, 2015 OAK Wednesday, October 28, 2015 – Joint All Sections OAK Thursday, February 25, 2015 OAK Wednesday, May 25, 2016 – Joint All Sections LAX Revised 8/11/2014 4 FORENSIC SERVICES SECTIONS OFFICERS Forensic Services Section Officers 2014-2016 Position Martin G. Laffer Tel. 310-274-7600 CHAIR Laffer & Gottlieb Fax 310-274-2625 9454 Wilshire Blvd., Ste 920 [email protected] Beverly Hills, CA 90212-2911 B. Marie Ebersbacher Tel. 310-268-2076 VICE CHAIR CBIZ MHM LLC Fax 866-700-2955 10474 Santa Monica Blvd., Ste 200 [email protected] Los Angeles, CA 90025-6930 Greg J. Regan Tel. 415-836-4034 TREASURER Hemming Morse LLP Fax 415-777-4034 160 Spear St., Ste 1900 [email protected] San Francisco, CA 94105-1548 Peter W. Brown Tel. 213-356-6240 SECRETARY PricewaterhouseCoopers LLP Fax 818-342-0944 350 S Grand Ave., Ste 200 [email protected] Los Angeles, CA 90071-3436 _________________________________________________________________________________________________________ Forensic Services Section Business Valuation Section 2014-2016 Position Daniel Ross Tel. 650-875-1040 CHAIR Daniel J. Ross, CPA Fax 650-875-1666 600 El Camino Real, Ste 101 [email protected] San Bruno, CA 94066-3569 Ted Collins Tel. 626-857-7300 VICE CHAIR Vincenti Lloyd & Stutzman LLP Fax 626-857-7302 2210 E Route 66 Ste 100 [email protected] Glendora, CA 91740-4676 Lynda Schauer Tel. 818-898-9911 TREASURER Miod and Company LLP Fax 818-898-9922 27200 Tourney Road, Ste 290 [email protected] Valencia, CA 91355 Megan Thompson Tel. 408-247-5253 (105) SECRETARY Thompson Accounting Fax 408-247-5795 1783 Hester Ave [email protected] San Jose, CA 95128 _________________________________________________________________________________________________________ 5 FORENSIC SERVICES SECTIONS OFFICERS _________________________________________________________________________________________________________ Forensic Services Section Economic Damages Section 2014-2016 Position Haley J Eckhart Tel. 213-576-1819 CHAIR Freeman & Mills Inc Fax 213-620-9564 350 S Figueroa St Ste 900 [email protected] Los Angeles CA 90071-1305 Travis Armstrong Tel. 415-836-4035 VICE CHAIR Hemming Morse LLP Fax 415-777-2062 101 Montgomery St Ste 1400 [email protected] San Francisco, CA 94104-4028 Tim Sherman Tel. 323-229-9175 SECRETARY LitiNomics, Inc [email protected] 444 S Flower St Ste 2140 Los Angeles, CA 90071 Suzanne Thompson Tel. 415-692-6364 TREASURER TM Financial Forensics LLC Fax 415-391-7251 353 Sacramento St 22 Fl [email protected] San Francisco, CA 94111-3648 __________________________________________________________________________________________________________ Forensic Services Section Family Law Section 2014-2016 Position Mike Radakovich Tel. 805-544-1557 CHAIR Radakovich Shaw & Blythe LLP Fax 805-544-1573 3220 S. Higuera St., Ste 201 [email protected] San Luis Obispo, CA 93401-6988 Charles Burak Tel. 925-945-7722 VICE CHAIR Glenn & Burak, LLP Fax 925-932-1491 323 Lennon Ln Fl 1 [email protected] Walnut Creek, CA 94598-2497 Lorna A. Mouton Riff Tel. 310-550-7477 SECRETARY Jaffe & Clemens Fax 310-271-8313 433 N. Camden Dr., Ste. 1000 [email protected] Beverly Hills, CA 90210-4414 Darlene Elmore Tel. 707-523-3540 TREASURER Darlene Lynn Elmore CPA ABV Fax 707-523-3541 384 Tesconi Ct [email protected] Santa Rosa, CA 95401-4653 _________________________________________________________________________________________________________ 6 FORENSIC SERVICES SECTIONS OFFICERS _________________________________________________________________________________________________________ Forensic Services Sections Fraud Section 2014-2016 Position Coral M. Hansen Tel. 213-220-7143 CHAIR CBIZ & Mayer Hoffman McCann PC Fax 866-700-2955 300 Esplanade, 2nd Floor [email protected] Oxnard, CA 93032-0908 David Callaghan Tel. 213-222-0882 VICE CHAIR LitiNomics, Inc [email protected] 444 S Flower St Ste 2140 Los Angeles, CA 90071 Annette M. Stalker Tel. 916-710-8333 SECRETARY Stalker Forensics [email protected] TREASURER 4120 Douglas Blvd Ste 306-117 Granite Bay, CA 95746-5936 _________________________________________________________________________________________________________ 7 FORENSIC SERVICES SECTION ROSTER First Middle Last E-Mail Organization Name Org Address Org City, State, Zip Phone Assoc RegBV ED FL FR William A Adams [email protected] William A. Adams, Jr., CPA Accountancy Corporation 3435 Wilshire Blvd Ste 1000 Los Angeles, CA 90010-1911 (213)388-6448 1 1 1 1 1 Richard S Barnes [email protected] Barnes Consulting 3600 American River Dr Ste 149 Sacramento, CA 95864-5921 (916)481-1500 (100) 1 1 1 1 William Allen Blee [email protected] William A. Blee, A/C 3991 Ohio St San Diego, CA 92104 (619)692-4172 1 1 1 1 1 Barry Charles [email protected] Charles Blank & Karp LLP 16501 Ventura Blvd Ste 510 Encino, CA 91436-2070 (818)377-3300 1 1 1 1 1 Dennis Duane Diver [email protected] Dennis D Diver & Associates 1638 Huntoon St Ste A Oroville, CA 95965-4909 (530)534-9300 1 1 Dennis Frankeberger [email protected] Frankeberger Vausher & Co 15325 Fairfield Ranch Rd Ste 180 Chino Hills, CA 91709-8853 (909)597-1100 1 1 1 1 1 Steven Martin Franklin [email protected] CBIZ Inc & Mayer Hoffman McCann PC 10474 Santa Monica Blvd Ste 200 Los Angeles, CA 90025-6930 (310)268-2002 1 1 1 Thomas Michael Gilbert [email protected] Gilbert Associates, Inc., CPAs and Advisors 2880 Gateway Oaks Dr Ste 100 Sacramento, CA 95833-4329 (916)646-6464 (102) 1 1 1 Donald A Glenn [email protected] Glenn & Burak, LLP 323 Lennon Ln Fl 1 Walnut Creek, CA 94598-2497 (925)945-7722 1 1 1 1 1 Martin G Laffer [email protected] Laffer & Gottlieb 9454 Wilshire Blvd Ste 920 Beverly Hills, CA 90212-2911 (310)274-7600 1 1 1 Robert Wendell Logan [email protected] Robert Logan CPA 9309 Benzon Dr Pleasanton, CA 94588-4767 (925)737-0430 1 1 Daniel M McGilloway [email protected] McGilloway, Ray, Brown & Kaufman Accountants and Consultants 2511 Garden Rd Ste A180 Monterey, CA 93940-5381 (831)373-3337 1 1 1 1 William Joseph Michiels [email protected] (818)832-9232 1 1 1 1 William Samuel Morgan [email protected] White Nelson Diehl Evans LLP 2875 Michelle Ste 300 Irvine, CA 92606-1020 (714)978-1300 (211) 1 1 Steven Barry Garelick [email protected] Lorch & Company 370 N Westlake Blvd Ste 100 Westlake Village, CA 91362-7039 (805)496-4330 1 1 1 1 1 Robert Winsby Peck [email protected] Robert W Peck An Acctcy Corp 1442 Irvine Blvd Ste 201 Tustin, CA 92780-3846 (714)832-4420 1 1 1 Clifford L Pike [email protected] Clifford Pike CPA 12 Westridge Newport Beach, CA 92660-9007 (949)433-6354 1 1 Duane Clayton Roemmich [email protected] Roemmich Accountancy Corp. 1500 Newell Ave Ste 401 Walnut Creek, CA 94596-5191 (925)945-0400 1 1 1 Bruce Lorne Ross [email protected] Bruce L Ross & Company 609 Deep Valley Dr Ste 390 Rolling Hills Estate, CA 90274-3691 (310)544-8881 1 1 1 1 1 John Michael Sboto [email protected] KSG Forensic & Investigative Services Inc 811 Wilshire Blvd Ste 1650 Los Angeles, CA 90017-2666 (213)489-9080 1 1 1 Mark R. Schaim [email protected] Schaim Hyde & Co 5151 Shoreham Pl Ste 105 San Diego, CA 92122-5939 (760)294-7080 1 1 1 1 1 George M Schofield [email protected] George M Schofield Co 1637 Lincoln Ave Napa, CA 94558-4807 (707)224-3350 1 1 1 1 1 Vincent J Shannon [email protected] Vincent J Shannon 199 1st St Ste 350 Los Altos, CA 94022-2768 (650)941-6492 1 1 1 1 1 Henry Stotsenberg [email protected] Stotsenberg Consulting 40730 Calle Bandido Murrieta, CA 92562-9235 (951)461-2042 1 1 1 Michael G Ueltzen [email protected] Ueltzen & Company LLP 3600 American River Dr Ste 150 Sacramento, CA 95864-5950 (916)563-7790 1 1 1 Ronald S Greene [email protected] Gumbiner Savett Inc CPAs & Business Advisors 1723 Cloverfield Blvd Santa Monica, CA 90404-4007 (310)460-1164 1 1 1 Dennis A Pearson [email protected] Dennis Pearson, CPA 1901 Camino Vida Roble Ste 208 Carlsbad, CA 92008-6561 (760)431-8300 1 1 1 1 1 Hugh Edward Sills [email protected] Hugh E Sills CPA 6080 Center Dr 6th Fl Los Angeles, CA 90045 (310)338-0888 1 1 1 1 1 Lesley D Hand [email protected] (415)717-2783 1 1 1 Stuart H Harden [email protected] Hemming Morse LLP 7111 N Fresno St Ste 200 Fresno, CA 93720-2959 (559)440-0575 1 1 1 Charles F Schreiber [email protected] Charles F Schreiber Jr CPA 150 N Wiget Ln Ste 110 Walnut Creek, CA 94598-2411 (925)932-3443 1 1 1 1 1 John Douglas Moyle [email protected] Ueltzen & Company LLP 3600 American River Dr Ste 150 Sacramento, CA 95864-5950 (916)563-7790 1 1 1 Dorian M Aiello [email protected] Aiello Goodrich & Teuscher, A. A. C 205 N Mount Shasta Blvd Ste 300 Mount Shasta, CA 96067-2902 (530)926-3881 1 1 1 1 1 Steven C Gabrielson [email protected] Haynie & Company CPAs 4910 Campus Dr Newport Beach, CA 92660-2119 (949)724-1880 1 1 1 1 Gregory A Kaseno [email protected] Brodshatzer Wallace Spoon Yip APC 555 W Beech St Ste 400 San Diego, CA 92101-2984 (619)234-4173 1 1 1 1 1 Barbara J Gottlieb [email protected] Laffer & Gottlieb 9454 Wilshire Blvd Ste 920 Beverly Hills, CA 90212-2911 (310)274-7600 1 1 1 Barbara C Luna [email protected] White Zuckerman Warsavsky Luna Hunt LLP 15490 Ventura Blvd #300 Sherman Oaks, CA 91403 (818)981-4226 1 1 1 1 Ronald L Durkin [email protected] CliftonLarsonAllen 915 Wilshire Blvd Ste 2250 Los Angeles, CA 90017-3562 (213)236-3232 1 1 Stephen M Zamucen [email protected] Zamucen & Curren 17848 Sky Park Cir Ste C Irvine, CA 92614-6135 (949)955-2522 1 1 1 1 1 Anne Virginia Renna [email protected] Anne Virginia Renna, CPA 1154 Centinela Ave Santa Monica, CA 90403-2342 (310)829-0378 1 1 1 Michael C Berg [email protected] PMB Helin Donovan 505 Sansome St Ste 850 San Francisco, CA 94111-3114 (415)515-4090 1 1 1 1 1 Paul Edward Quinn [email protected] Ryan, Christie, Quinn & Horn 575 E Locust Ave Ste 102 Fresno, CA 93720-2928 (559)438-8700 1 1 1 1 1 Michael John Krycler [email protected] Krycler Ervin Taubman & Kaminsky, AAC 15303 Ventura Blvd Ste 1040 Sherman Oaks, CA 91403-5805 (818)995-1040 1 1 1 1 1 Maryan M Ackley [email protected] (650)854-7709 1 1 1 1 1 Susan P Bleecker [email protected] Susan P. Bleecker CPA 180 S Lake Ave Ste 410 Pasadena, CA 91101-4767 (626)449-9151 1 1 1 Donna Witeby Close [email protected] EDR Valuations, Inc 777 So Hwy 101 Suite 201 Solana Beach , CA 92075-2624 (858)792-6800 1 1 1 1 1 Rosemarie Ebey Reed [email protected] (805)492-4888 1 1 Diana Graciela Lesgart [email protected] Diana G Lesgart CPA 22024 Lassen St Ste 106 Chatsworth, CA 91311-8331 (818)886-7140 1 1 1 Henry Charles Levy [email protected] Henry C. Levy & Company, CPAs & Consultants 5940 College Ave Ste F Oakland, CA 94618-1385 (510)652-1000 (305) 1 1 1 1 1 Andrew M Mintzer [email protected] Hemming Morse LLP 660 S Figueroa St Ste 1150 Los Angeles, CA 90017-3424 (213)228-8184 1 1 Terry Meador Hargrave [email protected] Hargrave & Hargrave CPAs 12121 Wilshire Blvd Ste 700 Los Angeles, CA 90025-1168 (310)576-1090 1 1 1 1 1 David Thomas Shomaker [email protected] Haynie & Company CPAs 4910 Campus Dr Newport Beach, CA 92660-2119 (949)724-1880 1 1 1 Keith C Stoneking [email protected] Stoneking, CPA & Mediation Services PO Box 1151 Sausalito, CA 94966-1151 (415)332-3064 1 1 1 1 Avram Seth Tucker [email protected] TM Financial Forensics LLC 353 Sacramento St 22 Fl San Francisco, CA 94111-3648 (415)692-6355 1 1 1 1 Theodore Gilbert Phelps [email protected] PCG Consultants PO Box 220789 Newhall, CA 91322 (208)806-0760 1 1 1 1 1 Brian A Sullivan [email protected] McLean Group LLC 177 Bovet Rd Ste 600 San Mateo, CA 94402-3122 (650)638-2310 1 1 1 1 Raymond A Jee [email protected] (510)299-9897 1 1 1 1 Archibald M Sam [email protected] Archibald M Sam & Co CPAs 500 Sansome St Ste 502 San Francisco, CA 94111-3221 (415)533-8773 1 1 1 Susan K Thompson [email protected] Hemming Morse LLP 7111 N Fresno St Ste 200 Fresno, CA 93720-2959 (559)440-0575 1 1 1 Karen Johnson Kaseno [email protected] Kaseno CPA Firm APC 12707 High Bluff Dr Ste 200 San Diego, CA 92130-2037 (760)753-7515 1 1 1 1 1 David S Cantor [email protected] (480)620-8486 1 1 1 1 1 William R Ackerman [email protected] Freeman & Mills Inc 350 S Figueroa St Ste 900 Los Angeles, CA 90071-1305 (213)576-1808 1 1 1 Lisa Marie Jolicoeur [email protected] Jolicoeur & Associates 3929 24th Street San Francisco, CA 94114 (415)321-4933 1 1 1 1 1 Kelley Patrick Bollinger [email protected] Bollinger Accountancy APC 111 Santa Rosa Ave Ste 400 Santa Rosa, CA 95404-4946 (707)526-2624 (225) 1 1 1 1 1 Fred S Rey [email protected] Seiler LLP 3 Lagoon Dr Ste 400 Redwood City, CA 94065-5157 (650)365-4646 1 1 1 1 1 Maryellen K. Sebold [email protected] BDO USA LLP 1888 Century Park E 4th Fl Los Angeles, CA 90067-1708 (310)203-1268 1 1 1 1 Bruce Kolbrenner [email protected] Bruce Kolbrenner & Co, Inc 12100 Wilshire Blvd Ste 550 Los Angeles, CA 90025-7142 (310)820-1201 1 1 1 1 1 Lisa Lea Troe [email protected] Athena Advisors LLC 3905 Courtside Ln Las Vegas, NV 89108-5379 (702)966-0200 1 1 1 1 1 Peter A Salomon [email protected] Hemming Morse LLP 660 S Figueroa St Ste 1150 Los Angeles, CA 90017-3424 (213)228-8186 1 1 1 Jeff A Stegner [email protected] Armanino LLP 12657 Alcosta Blvd Ste 500 San Ramon, CA 94583-4600 (925)790-2692 1 1 1 1 1 Sandra Emiko Hongo [email protected] (916)705-1012 1 1 1 Leslie O Dawson [email protected] Dawson CPA Firm 1600 S Main St Ste 385 Walnut Creek, CA 94596-5340 (925)933-5577 1 1 1 1 1 Maree T Gannaway [email protected] Maree T Gannaway, CPA 220 Montgomery St Ste 1029 San Francisco, CA 94104-3434 (510)866-6816 1 1 1 1 1 Peter Dinauer [email protected] (818)807-8874 1 1 1 1 1 William Scott Mowrey [email protected] CMM, LLP 5700 Canoga Ave Ste 300 Woodland Hills, CA 91367-6572 (818)986-5070 1 1 1 1 1 Daniel W Ray [email protected] Hemming Morse LLP 1340 Treat Blvd Ste 209 Walnut Creek, CA 94597-2101 (415)836-4046 1 1 Kim Joseph Onisko [email protected] Onisko & Scholz LLP 5000 E Spring St Ste 200 Long Beach, CA 90815-5215 (562)420-3100 1 1 1 1 David Brian Connelly [email protected] Berkeley Research Group, LLC 2049 Century Park East, Suite 2525 Los Angeles, CA 90067-3225 (310)499-4750 1 1 Michael Spindler [email protected] Navigant Consulting Inc One California Plaza Los Angeles, CA 90071-3139 (213)452-4538 1 1 1 1 David William Roberts [email protected] Crowe Horwath LLP 15233 Ventura Blvd Fl 9 Sherman Oaks, CA 91403-2250 (818)325-8487 1 1 1 Kurt Harold Stake [email protected] SingerLewak LLP 2050 Main St Fl 7 Irvine, CA 92614-8255 (949)261-8600 (1410) 1 1 1 1 1 8 FORENSIC SERVICES SECTION ROSTER Kristina Bernice Conti [email protected] Aalfs Evans & Company, LLP 104 D St Eureka, CA 95501-0470 (707)444-8242 1 1 1 1 1 Craig Michael Enos [email protected] Enos Forensics 1024 Iron Point Rd Folsom, CA 95630-8013 (916)357-6750 1 1 1 1 Maria R Fergus [email protected] Tamiyasu Smith Horn and Braun APC 1991 N Gateway Blvd Fresno, CA 93727-1605 (559)252-8585 1 1 1 1 1 Omid K Yazdi [email protected] KPMG LLP 550 S Hope St Ste 1500 Los Angeles, CA 90071-2629 (213)430-2119 1 1 1 1 1 Jeffrey Thomas Rhodes [email protected] KPMG LLP 55 2Nd St Ste 1400 San Francisco, CA 94105-4534 (415)963-7050 1 1 1 Reagan Wade [email protected] Reagan S Wade CPA 148 Metairie Place San Ramon, CA 94583 (925)828-0434 1 1 1 1 1 Patrick M. DeLangis [email protected] Ueltzen & Company LLP 3600 American River Dr Ste 150 Sacramento, CA 95864-5950 (916)563-7790 1 1 1 1 1 Haley Jo Eckhart [email protected] Freeman & Mills Inc 350 S Figueroa St Ste 900 Los Angeles, CA 90071-1305 (213)576-1819 1 1 1 Peter William Brown [email protected] PricewaterhouseCoopers LLP 601 S Figueroa St Los Angeles, CA 90017-5704 (213)356-6240 1 1 1 Eileen Marie Pastenieks [email protected] Pastenieks Bucheli & Falasco LLP 1301 L St Ste 1 Modesto, CA 95354-0936 (209)529-5515 1 1 1 Thomas David Collins [email protected] Thomas D Collins 3600 American River Dr Ste 147 Sacramento, CA 95864 (916)756-5622 1 1 1 1 1 Jeffrey Albert Mallan [email protected] Mallan & Associates PO Box 601 San Rosa, CA 95402-0601 (707)889-1464 1 1 1 Tabitha T Gaustad [email protected] KPMG LLP Mission Towers 1 Santa Clara, CA 95054 (650)404-4012 1 1 1 Jennifer Elaine Ziegler [email protected] Berkeley Research Group, LLC 2049 Century Park East, Suite 2525 Los Angeles, CA 90067-3225 (310)499-4853 1 1 1 James Phillip Richardson [email protected] James P Richardson CPA Inc, AC 325 11th St Richmond, CA 94801 (510)559-0347 1 1 1 1 1 B Marie Ebersbacher [email protected] CBIZ Inc & Mayer Hoffman McCann PC 10474 Santa Monica Blvd Ste 200 Los Angeles, CA 90025-6930 (310)268-2076 1 1 1 1 1 Greg Joseph Regan [email protected] Hemming Morse LLP 155 Bovet Rd Ste 600 San Mateo, CA 94402-3143 (415)836-4034 1 1 1 Brian S Repucci [email protected] Hemming Morse LLP 7111 N Fresno St Ste 200 Fresno, CA 93720-2959 (559)440-0579 1 1 1 1 Lori D Everett [email protected] Dawson CPA Firm 1600 S Main St Ste 385 Walnut Creek, CA 94596-5340 (925)933-5577 1 1 1 1 1 Victor Marker [email protected] Gursey Schneider LLP 1888 Century Park E Ste 900 Los Angeles, CA 90067-1735 (310)691-1804 1 1 1 1 1 Yvonne Yafang Bao [email protected] Oakwood Worldwide 2222 Corinth Ave Los Angeles, CA 90064-1602 (310)210-6084 1 1 1 1 1 Kimberly Michele Alvarado [email protected] CBIZ Inc & Mayer Hoffman McCann PC 5060 California Ave Ste 800 Bakersfield, CA 93309-0731 (661)616-3734 1 1 1 1 1 Coral Michelle Hansen [email protected] CBIZ Inc & Mayer Hoffman McCann PC 300 Esplanade Dr Ste 250 Oxnard, CA 93036-0271 (805)988-3222 1 1 1 Jolene N Fraser [email protected] Ueltzen & Company LLP 3600 American River Dr Ste 150 Sacramento, CA 95864-5950 (916)563-7790 1 1 1 Robert A MacBurney [email protected] Robert MacBurney PO BOX 3357 Covina, CA 91722-5357 (626)859-3444 1 1 1 1 1 David Wilcox Callaghan [email protected] LitiNomics, Inc 444 S Flower St Ste 2140 Los Angeles, CA 90071 (213)222-0882 1 1 1 John H Reith [email protected] Reith Company 924 S Oakland Ave # 200 Pasadena, CA 91106-3727 (626)440-1820 1 1 1 1 1 Charlotte King Reith [email protected] Reith Company 924 S Oakland Ave # 200 Pasadena, CA 91106-3727 (626)440-1820 1 1 1 1 John Marcus Lacey [email protected] California State Univ, Long Beach, College of Business Administration 1250 N Bellflower Blvd Long Beach, CA 90840-0004 (562)985-4576 1 1 1 1 John P Barrett [email protected] Ueltzen & Company LLP 3600 American River Dr Ste 150 Sacramento, CA 95864-5950 (916)563-7790 1 1 1 1 1 Conrad Mulder Davis [email protected] Crowe Horwath LLP 400 Capitol Mall Ste 1400 Sacramento, CA 95814-4498 (916)492-5150 1 1 1 Harold Cord Nuoffer [email protected] Marsh Risk Consulting 777 S Figueroa St Ste 2200 Los Angeles, CA 90017-5820 (213)346-5567 1 1 1 1 1 Jodie Michelle Rolih [email protected] Morse Wittwer Sampson, LLP 265 E River Park Cir Ste 110 Fresno, CA 93720-1576 (559)389-5700 (5634) 1 1 1 Robert Warren Laversin [email protected] American Business Appraisers 3800 Blackhawk Rd Ste 140 Danville, CA 94506-4650 (925)964-0370 (2) 1 1 1 1 1 Laurence Allen Mills [email protected] Freeman & Mills Inc 350 S Figueroa St Ste 900 Los Angeles, CA 90071-1305 (213)620-9535 1 1 1 Tim Bryan [email protected] Crowe Horwath LLP 400 Capitol Mall Ste 1400 Sacramento, CA 95814-4498 (916)492-5153 1 1 1 1 Max Paul Liphart [email protected] PCG Consultants 915 Wilshire Blvd Ste 1920 Los Angeles, CA 90017-3448 (310)625-4251 1 1 1 1 1 Abraham Z Reichman [email protected] Frankel and Reichman LLP 6420 Wilshire Blvd Ste 860 Los Angeles, CA 90048-5549 (323)549-2160 1 1 1 1 1 Andrew Max Hornichter [email protected] CBIZ Inc & Mayer Hoffman McCann PC 10474 Santa Monica Blvd Ste 200 Los Angeles, CA 90025-6930 (310)268-2724 1 1 1 1 1 Heather Marie Lyons [email protected] Ueltzen & Company LLP 3600 American River Dr Ste 150 Sacramento, CA 95864-5950 (916)563-7790 (128) 1 1 1 1 1 Kenneth David Rugeti [email protected] Rugeti & Associates PC 29122 Rancho Viejo Rd Ste 114 San Juan Capistrano, CA 92675-1020 (949)485-4054 1 1 1 Melissa Kasarjian [email protected] Kasarjian and Company CPA's 1540 Marsh St Ste 220 San Luis Obispo, CA 93401-2983 1 1 1 1 1 Jennifer L Osborne [email protected] Vicenti Lloyd & Stutzman LLP 2210 E Route 66 Ste 100 Glendora, CA 91740-4676 (626)857-7300 1 1 1 1 1 Joshua Randall Teeple [email protected] (949)381-5656 1 1 1 1 1 Louis Anthony Bohorquez [email protected] CliftonLarsonAllen 915 Wilshire Blvd Ste 2250 Los Angeles, CA 90017-3562 (213)236-3237 1 1 1 Charlene Anne Podlipna [email protected] Freeman & Mills Inc 350 S Figueroa St Ste 900 Los Angeles, CA 90071-1305 (213)620-9535 (834) 1 1 1 Jeffery D Porter [email protected] Jeff Porter CPA 16885 W Bernardo Dr Ste 260 San Diego, CA 92127-1666 (858)485-5587 1 1 1 1 1 Ruslan Magidov [email protected] Magidov CPA Firm 7270 Hillside Ave Ste 101 Los Angeles, CA 90046-2363 (323)447-0814 1 1 1 1 1 Wilfred W Hanson [email protected] 1 1 1 1 1 Kathryn Ann Johnson [email protected] CPA Forensics Plus 363 W 6th St San Bernardino, CA 92401-1128 (909)889-8819 1 1 1 1 1 Fausta M Shuler [email protected] Hemming Morse LLP 155 Bovet Rd Ste 600 San Mateo, CA 94402-3143 (415)836-4087 1 1 David Keith Gottlieb [email protected] Crowe Horwath LLP 15233 Ventura Blvd Fl 9 Sherman Oaks, CA 91403-2250 (818)325-8415 1 1 1 1 1 Annette M Stalker [email protected] Stalker Forensics 4120 Douglas Blvd Ste 306-117 Granite Bay, CA 95746-5936 (916)710-8333 1 1 1 1 Barbara R Simonich [email protected] Barbara R Simonich CPA 10 Harris Ct Ste B3 Monterey, CA 93940-5739 (831)375-7779 1 1 1 1 1 James B Hunt [email protected] James B Hunt CPA 4020 Palos Verdes Dr N Ste 1000 Rolling Hills Estates, CA 90274-2525 (310)377-6813 1 1 1 1 1 Leonard Henry Lyons [email protected] Pun & McGeady LLP 9 Corporate Park, Suite 130 Irvine, CA 92606-5172 (949)466-7842 1 1 1 1 1 Robin Rohan Burk [email protected] (714)832-6374 1 1 1 1 1 Lori L Payne [email protected] Payne Financial Forensics 4100 Guardian St Ste 250 Simi Valley, CA 93063 (805)210-7700 1 1 1 Lisa Bracken [email protected] Skorheim & Associates, AAC 28202 Cabot Rd Ste 300 Laguna Niguel, CA 92677-1249 (949)365-5680 1 1 1 Reuben Davis Taylor [email protected] Public Company Accounting Oversight Board 1666 K Street NW Ste 800 Washington, DC 20006-2803 (202)591-4709 1 1 1 Joseph R Rosenbaum [email protected] Rosenbaum & Co. 12 Quail Crossing Moraga, CA 94556 (415)307-9543 1 1 1 Brian Y Lopez [email protected] CliftonLarsonAllen 915 Wilshire Blvd Ste 2250 Los Angeles, CA 90017-3562 (213)236-3234 1 1 Elaine E White [email protected] Criterium Consulting Group Inc 27412 Aliso Creek Road Aliso Viejo, CA 92656 (949)387-9400 (245) 1 1 1 1 1 Ramona Ruth Farrell [email protected] Ueltzen & Company LLP 3600 American River Dr Ste 150 Sacramento, CA 95864-5950 (916)563-7790 1 1 1 Samuel Basil Daniels [email protected] 4504457416 1 1 1 Jeremy Calabro [email protected] Dawson CPA Firm 1600 S Main St Ste 385 Walnut Creek, CA 94596-5340 (925)933-5577 1 1 1 1 1 Sacha Zadmehran [email protected] Hemming Morse LLP 101 Montgomery St Ste 1400 San Francisco, CA 94104-4128 (415)836-4073 1 1 1 1 1 Lorraine Susan Aho [email protected] Aho + Associates 710 W Napa St Ste 3 Sonoma, CA 95476-6408 (707)307-3476 1 1 1 1 1 Christopher G Carmona [email protected] Laffer & Gottlieb 9454 Wilshire Blvd Ste 920 Beverly Hills, CA 90212-2911 (310)274-7600 1 1 1 1 1 Katherine L Hunt [email protected] CBIZ Inc & Mayer Hoffman McCann PC 10474 Santa Monica Blvd Ste 200 Los Angeles, CA 90025-6930 (310)268-2000 1 1 1 1 Bridget Ann Sanders [email protected] Bridget A. Sanders Consulting 2201 Francisco Dr., Ste. 140-237 El Dorado Hills, CA 95762 (916)599-1651 1 1 1 1 1 Jason J Brancazio [email protected] Bruce L Ross & Company 609 Deep Valley Dr Ste 390 Rolling Hills Estate, CA 90274-3691 (310)544-8881 1 1 1 1 Patrick C Matchell [email protected] Crowe Horwath LLP 400 Capitol Mall Ste 1400 Sacramento, CA 95814-4498 (916)441-1000 1 1 1 1 1 Lynda Schauer [email protected] Miod and Company LLP 27200 Tourney Road, Ste 290 Valencia, CA 91355 (818)898-9911 1 1 1 1 1 Bronwyn R Gillespie [email protected] Crowe Horwath LLP 400 Capitol Mall Ste 1400 Sacramento, CA 95814-4498 (916)441-1000 1 1 1 1 1 Travis Paul Armstrong [email protected] Hemming Morse LLP 101 Montgomery St Ste 1400 San Francisco, CA 94104-4128 (415)836-4035 1 1 1 1 1 Steven Boyles [email protected] Hemming Morse LLP 1340 Treat Blvd Ste 209 Walnut Creek, CA 94597-2101 (415)836-4000 1 1 1 1 1 Jeremy Salvador [email protected] Miod and Company LLP 27200 Tourney Road, Ste 290 Valencia, CA 91355 (818)898-9911 1 1 1 1 1 Katrina Louise Carrizales [email protected] PricewaterhouseCoopers LLP 601 S Figueroa St Los Angeles, CA 90017-5704 (213)356-6000 1 1 1 1 1 Keaton Edward Young [email protected] Crowe Horwath LLP 400 Capitol Mall Ste 1400 Sacramento, CA 95814-4498 (559)917-9877 1 1 1 1 1 Phuong Thuy Nguyen [email protected] CliftonLarsonAllen 915 Wilshire Blvd Ste 2250 Los Angeles, CA 90017-3562 (213)236-3231 1 1 1 1 James Lawrence Miser [email protected] James L Miser, CPE, CFE (559)960-5641 1 1 1 1 1 9 FORENSIC SERVICES SECTION ROSTER Charles H DeLacey [email protected] DeLacey Riebel Family Law Group, LLP (415)528-7000 1 1 1 1 1 Jared Tonks [email protected] Wholesale Fuels, Inc PO BOX 82277 Bakersfield, CA 93380-2277 (661)395-6111 1 1 1 1 1 Chia-Yueh Suen [email protected] Berkeley Research Group, LLC 2049 Century Park East, Suite 2525 Los Angeles, CA 90067-3225 (310)499-4834 1 1 1 1 1 Hossein A Faridzadeh [email protected] (310)796-6852 1 1 1 1 1 Justin P. Hibbard [email protected] BridgeView CFO Solutions LLC 1 Ferry Building Ste 255 San Francisco, CA 94111-4243 (415)254-1897 1 1 1 1 1 Sidra Fareed [email protected] Heberger & Co, Inc 5090 N Fruit Ave Ste 102 Fresno, CA 93711-3064 (559)227-9772 1 1 1 1 1 Peggy Chiang [email protected] Tiret & Co CPAs PC 1250 Bayhill Dr Ste 100 San Bruno, CA 94066-3079 (415)516-8700 1 1 1 1 1 Clint Alan Herndon [email protected] Balarsky & Associates, CPAs 6920 Fair Oaks Blvd Ste 205 Carmichael, CA 95608-3361 (916)921-2600 1 1 1 Jacqueline A Smart [email protected] SingerLewak LLP 2050 Main St Fl 7 Irvine, CA 92614-8255 (949)261-8600 1 1 1 1 1 Stephanie A Hackett [email protected] (619)757-6905 1 1 1 1 1 Matthew S Raab [email protected] Golbahar Consulting Group 9454 Wilshire Blvd Ste 550 Beverly Hills, CA 90212-2905 (310)927-4158 1 1 1 1 1 Paul Edward Lerandeau [email protected] Lerandeau & Lerandeau LLP (559)230-2600 1 1 1 1 1 Darci Renee Keyes [email protected] (916)837-8774 1 1 1 1 1 Shane Read [email protected] Hargrave & Hargrave CPAs 12121 Wilshire Blvd Ste 700 Los Angeles, CA 90025-1168 (310)576-1090 1 1 1 1 1 Douglas Aguilera [email protected] (408)655-9900 1 1 1 1 1 Bereniss Dowson [email protected] (909)936-9899 1 1 1 1 1 Roberto Toscano [email protected] (323)369-2003 1 1 1 1 1 Matthew Bodziak [email protected] (562)343-3154 1 1 1 1 Koria C. January [email protected] CPA Forensics Plus 363 W 6th St San Bernardino, CA 92401-1128 (909)889-8819 1 1 1 1 Mayuran Kularajan [email protected] (310)738-9089 1 1 1 1 1 Michelle Abeson [email protected] ABVS 3848 W Carson St Ste 212 Torrance, CA 90503-6718 (310)707-8858 1 1 1 1 1 Eric D Cross [email protected] (951)239-6401 1 1 1 1 1 Wilfred Jay Rivera [email protected] (714)343-7267 1 1 1 1 1 Laurinda Guo [email protected] (626)231-1249 1 1 1 Jennifer Beaudoin [email protected] PricewaterhouseCoopers LLP 601 S Figueroa St Los Angeles, CA 90017-5704 (617)435-9342 1 1 1 1 Karina Armendariz [email protected] (714)371-6835 1 1 1 1 1 Lorenzo Gomez [email protected] (805)816-1896 1 1 1 1 1 Melissa Turriaga [email protected] (909)257-5186 1 1 1 1 1 Reeshemah Sabree [email protected] Tree Island Wire (USA), Inc. 4190 Santa Ana St Ontario, CA 91761-1527 (909)631-0737 1 1 1 1 1 Regina Galindo [email protected] (909)717-8137 1 1 1 Elisbeth Castaneda [email protected] (909)942-9445 1 1 1 1 1 Chatchai Charlie Rodnuson [email protected] (909)438-8010 1 1 1 Kenny Ali [email protected] (909)561-7909 1 1 1 1 TAWANDA KADZIRANGE [email protected] (925)529-0654 1 1 1 1 1 Ranjeeta Ty [email protected] (626)463-3627 1 1 1 1 Martin Guardado Paz [email protected] (909)560-7390 1 1 Cynthia Lujan [email protected] (909)573-6937 1 1 1 1 1 Yuliya Kazakevich [email protected] Hemming Morse LLP 101 Montgomery St Ste 1400 San Francisco, CA 94104-4128 (267)984-1953 1 1 1 1 1 Sarah Shotwell [email protected] (562)456-7458 1 1 1 1 1 Miroslava Lopez [email protected] (909)355-2039 1 1 1 1 1 Arturo Franco [email protected] (909)275-0625 1 1 1 1 1 James A Andersen [email protected] Hemming Morse LLP 1101 College Ave Ste 140 Santa Rosa, CA 95404-3966 (707)535-0924 1 1 1 1 Noel H Applebaum [email protected] (310)836-3555 1 1 1 James Dwight Cashion [email protected] Cashion Go & Company LLP 100 E Corson St Ste 200 Pasadena, CA 91103 (818)507-6926 1 1 1 Jack Lawrence Cornelius [email protected] Cornelius & Company Inc 1721 2nd St Ste 201 Sacramento, CA 95811-6222 (916)444-9868 1 1 David F Dichner [email protected] Zivetz, Schwartz & Saltsman, CPA's 11900 W Olympic Blvd Ste 650 Los Angeles, CA 90064-1046 (310)943-8573 1 1 1 Lionel Theodore Engelman [email protected] Engelman AC 520 S El Camino Real Ste 410 San Mateo, CA 94402-1717 (650)344-6525 (12) 1 1 1 Thomas Allen Gaebe [email protected] Vollmer Daniel Gaebe & Grove CPAs 100 Willow Plz Ste 400 Visalia, CA 93291-6236 (559)733-1051 1 1 1 Steven Ray Garner [email protected] Garner & Tyler, A/C 911 Chapala St Santa Barbara, CA 93101-3216 (805)963-3112 1 1 1 Charles William Helfrick [email protected] McCahan Helfrick Thiercof & Butera AC 1655 Willow St San Jose, CA 95125-5107 (408)266-4755 1 1 1 1 Ronald D Jeffery [email protected] Jeffery Corrigan & Shaw LLP 716 Corporate Center Dr Pomona, CA 91768-2652 (626)449-5789 1 1 1 Edward J McSweeney [email protected] McSweeney & Associates APC 350 Crown Point Cir Ste 200 Grass Valley, CA 95945-9525 (530)272-5555 1 1 1 Ronald Greg Pomares [email protected] Pomares Bearry A/C 555 Capitol Mall Ste 400 Sacramento, CA 95814-4503 (916)491-0400 1 1 1 Donald W Pyne [email protected] Pyne Waltrip Decker & McCoy LLP 1823 Knoll Dr Ventura, CA 93003-7321 (805)650-8310 1 1 1 Thomas W Rimerman [email protected] Frank, Rimerman + Co. LLP 899 Adams St Ste E St. Helena, CA 94574-1160 (707)942-0728 1 1 Lester J Schwartz [email protected] Zivetz, Schwartz & Saltsman, CPA's 11900 W Olympic Blvd Ste 650 Los Angeles, CA 90064-1046 (310)943-8576 1 1 1 1 James G Sheehy [email protected] James G Sheehy CPA 97 Barclay Ct Alamo, CA 94507-1744 (925)935-1500 1 1 1 David Susson [email protected] David H. Susson Accountancy Corporation PO Box 8068 Newport Beach, CA 92658 (949)760-1240 1 1 1 Ginita Wall [email protected] Ginita Wall, CPA, CFP 10863 Vereda Sol del Dios San Diego, CA 92130-8630 (858)792-0524 1 1 Michael Joseph Eggers [email protected] American Business Appraisers 3800 Blackhawk Rd Ste 140 Danville, CA 94506-4650 (925)964-0370 1 1 1 1 James P Braun [email protected] Tamiyasu Smith Horn and Braun APC 1991 N Gateway Blvd Fresno, CA 93727-1605 (559)252-8585 (107) 1 1 David Frankel [email protected] Frankel and Reichman, LLP 6420 Wilshire Blvd Ste 860 Los Angeles, CA 90048-5549 (310)271-2008 1 1 1 Gerald R Deller [email protected] Boss Deller & Co CPAs 1218 11th St Modesto, CA 95354-0702 (209)577-2547 1 1 1 Lynne Curtis Bushore [email protected] Lynne Curtis Bushore CPA APC 1801 E Tahquitz Canyon Way Ste 202 Palm Springs, CA 92262-7123 (760)325-9663 1 1 1 Michael Stephen Thompson [email protected] Thompson Accounting 1783 Hester Ave San Jose, CA 95128 (408)247-5253 1 1 1 James F Butera [email protected] McCahan Helfrick Thiercof & Butera AC 1655 Willow St San Jose, CA 95125-5107 (408)266-4755 1 1 1 Kenneth L Frank [email protected] Kenneth Frank Accountancy, APC 690 De Long Ave Ste 300 Novato, CA 94945 (415)892-1040 1 1 1 1 Connie Stone [email protected] Connie Stone CPA PO Box 1101 Grass Valley, CA 95945-1101 (530)273-6638 1 1 1 Lammert Van Laar [email protected] Kemper CPA Group LLP 3031 W March Ln Ste 133S Stockton, CA 95219-6578 (209)473-2001 1 1 1 1 Rebecca Eileen Alger [email protected] Rebecca Alger CPA 5421 Douglas Ln Sebastopol, CA 95472-2112 (707)887-7078 1 1 1 Joanne M Bertozzi [email protected] Jones Schiller & Co LLP 100 Drakes Landing Rd Ste 200 Greenbrae, CA 94904-3120 (415)771-5335 1 1 1 Clark L Savage [email protected] Savage & Lucido CPAs LLP 100 Clock Tower Pl Ste 230 Carmel, CA 93923-8775 (831)250-6706 1 1 1 Theodore D Israel [email protected] Eckhoff Accountancy Corp 145 N Redwood Dr San Rafael, CA 94903-1974 (415)499-9400 (107) 1 1 1 Stuart Earl Robken [email protected] (916)863-0788 1 1 1 Donald John Miod [email protected] Miod and Company LLP 27200 Tourney Road, Ste 290 Valencia, CA 91355 (818)898-9911 (100) 1 1 1 Robert G. Wallace [email protected] Wallace Valuation Advisors, Inc. 711 University Ave Sacramento, CA 95825-6708 (916)648-9838 1 1 1 Mike Radakovich [email protected] Radakovich Shaw & Blythe LLP 3220 S Higuera, Suite 201 San Luis Obispo, CA 93401 (805)544-1557 1 1 1 Carlos Carney [email protected] Carney & Associates 4000 Barranca Pkwy Ste 250 Irvine, CA 92604-1713 (949)262-3210 1 1 1 1 David Lowell Black [email protected] Black & Company Inc. 949 University Ave Ste 100 Sacramento, CA 95825-6728 (916)649-7696 1 1 1 Tony Yip [email protected] Brodshatzer Wallace Spoon Yip APC 555 W Beech St Ste 400 San Diego, CA 92101-2984 (619)234-4173 1 1 1 1 Nick G Tarlson [email protected] Tarlson & Associates 220 Sansome St Ste 900 San Francisco, CA 94104-2724 (415)956-5700 1 1 1 Alan S Goldman [email protected] Goldman & Knell CPAs LLP 1801 Century Park E Ste 2160 Los Angeles, CA 90067-2343 (310)556-2266 1 1 10
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