Business Valuation

Officers

Scott Dye
Chair
Jerry Randall
Vice Chair
John Misuraca
Secretary
Gayle Barrett
Treasurer
   

Meeting Dates (click on the date to download a registration form)

Day, Date Location
Thursday, Aug. 21 [PDF]
Thursday, Nov. 20 [PDF]
Thursday, Jan. 29, 2009
LAX
Oakland
LAX
The Section will send individual registration notices for these meetings or download the PDF flier to register.

Business Valuation Roster

CalCPA respectfully requests that you do not download information from this roster for the purpose of soliciting our members.

Jack R. Abel
S J Gallina & Co. LLP
8001 Folsom BlvdFl 2
Sacramento CA 95826-2621
(916)383-4020
(916)383-3329
jabel@gallina.com

Alex A. Accetta
Alex A. Accetta CPA & Associates Inc.
8840 Warner AveSte 204
Fountain Valley CA 92708-3233
(714)848-9158
(714)848-2649
aaccetta@aocpa.com

Todd Alexander
Alexander, Juarez and Associates
Camarillo, CA 93010
(805) 388-4772
(805) 388-4773
talexander@taxforensics4you.com

Rebecca E. Alger
Rebecca Alger CPA
5421 Douglas Ln
Sebastopol, CA 95472-2112
(707) 887-7078
(707) 887-1438
algercpa@sbcglobal.net

Stuart D. Allen
Cohen Miskei & Mowrey LLP
15303 Ventura BlvdSte 1150
Sherman Oaks CA 91403-6623
(818)986-5070
(818)986-5034
sallen@cmmcpas.com

James A. Andersen
Andersen & Company LLP
110 Stony Point RdSuite 210
Santa Rosa CA 95401-4118
(707)544-4078
(707)544-2190
jim@aandco.com

Noel H. Applebaum
Mayer Hoffman McCann P.C.

11601 Wilshire Blvd.
, 23rd Floor
Los Angeles
, CA90025

(310) 268-2000
(310) 268-2001
napplebaum@cbiz.com
 

John C. Attwood
Attwood Law Center, Inc.
P.O. Box 491447
Los Angeles, CA 90049-9447
(310)664-9777
(310)450-9420
Attwood@AttwoodLawCenter.com

Czarina C. Au  
Kroll Inc
777 S Figueroa St #2400
Los Angeles, CA 90017
(213) 443-6090
(213) 443-6050
cau@kroll.com

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Charles D. Bailin
Charles D Bailin CPA
36825 Patricia Park Pl
Rancho Mirage, CA 92270
(760) 327-0638

Kenneth Robert Baily
Kenneth R. Baily CPA
703 Palomar Airport RdSuite 200
Carlsbad CA 92011-1042
(858)245-0003
mbajdcpa@aol.com

Keith C. Bales
Black & Company
949 University AveSte 100
Sacramento CA 95825-6728
(916)649-7696
(916)649-7694
kbales@dlblackcpa.com

Richard S. Barnes
Barnes Consulting
3600 American River Dr., Ste. 135
Sacramento, CA 95864
(916) 481-1500
(916) 971-2474
rbarnes@barneslit.com

Vernon R. Bartle
Rogers & Co.
21790 Hesperian Blvd
Hayward CA 94541-7003
(510)782-0774
(510)782-0791
cpa@tdl.com

Thomas E. Benton
Andersen & Company LLP
110 Stony Point RdSuite 210
Santa Rosa CA 95401-4118
(707)544-4078
(707)544-2190
tom@aandco.com

Mark G. Berkman
Mark G. Berkman & Company
220 Sansome St #900
San Francisco, CA 94104
(415) 693-9770
(415) 982-2528
mark@mgberkmanco.com

Joanne M. Bertozzi
Jones Schiller & Co LLP
100A Drakes Landing Rd #200
Greenbrae CA 94904-3120
(415)771-5335
(415)461-6152
jbertozzi@jonesschiller.com

Sheri L. Billings
Froshman Bilings Williams
2425 Porter StSte 14
Soquel CA 95073-2454
(831)462-3238
(831)462-0724
sheri@factsnfigures.com

David Lowell Black
Black & Company
949 University AveSte 100
Sacramento CA 95825-6728
(916)649-7696
(916)649-7694
DBlack@DLBlackcpa.com

Kelley Patrick Bollinger
Bollinger Accountancy APC
5750 Skylane Blvd# 2
Windsor CA 95492-6876
(707)837-0550
(707)837-0566
info@bollingercpa.com

Brian P. Brinig
Brinig & Company, Inc.
101 W Broadway1970
San Diego CA 92101-8220
(619)687-2600
(619)544-0304
brian@brinigco.com

Curtis Allen Burr
Burr, Pilger & Mayer LLP
600 California StSte 1300
San Francisco CA 94108-2704
(415)421-5757
(415)288-6288
cburr@bpmllp.com

Lynne Curtis Bushore
Lynne Curtis Bushore CPA APC
1111 E Tahquitz Canyon WaySte 103
Palm Springs CA 92262-6789
(760)325-9663
(760)864-7218
lynne@lynnebushore.com

James F. Butera
McCahan, Helfrick, Thiercof &
1655 Willow Street
San Jose CA 95125-5107
(408)266-4755
(408)266-0825
jbutera@mhtb.com

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Susan  Carlisle
Susan Carlisle, CPA,Prof.Corp
21243 Ventura BlvdSte 138
Woodland Hills CA 91364-2124
(818)888-3223
(818)888-3258
carlislecpa@sbcglobal.net

Robert A. Carothers
H&R Block Tax & Business Services
1333 N California BlvdSte 345
Walnut Creek CA 94596-4587
(510) 793-2130
rcarothers@hrblock.com

James Dwight Cashion
Cashion Consulting, Inc.
130 S. Jackson Street
Glendale CA 91205-1123
(818)507-6926
(818)500-4042
jcashion@earthlink.net

Kevin P. Cavanaugh

Douglas Wilson Companies
450 B St #1900
San Diego, CA 92101
(619) 641-1141
(619) 641-1150
kcavanaugh@douglaswilson.com
Sushil Chacko
Frank Rimerman & Company LLP
1801 Page Mill Rd. Bldg C
Palo Alto, CA
(650) 845-8100

Amit  Chandel
Focus Financial Forensic Group
12501 Imperial Hwy# 510
Norwalk CA 90650-3197
(562)281-1040
(562)281-1818
achandel@focuscpa.com

Dwight W Chao
Chao, Yu & Chao, CPAs
Tustin, CA 92780
(714) 838-9999
(714) 838-9799
Kevin Chiu
Alixpartners LLC
555 California St., 3rd Fl.
San Francisco, CA 94104
(415) 786-8209

Hugh M. Christensen
HBLA CPAs Inc
19600 FairchildSuite 320
Irvine CA 92612-2584
(949)833-2815
(949)833-2876
hughcpa@aol.com
Lucy H. Chung
Rundquist & Associates
100 Park Ctr Plz #530
San Jose, CA 95113
(408)287-6166
(408) 947-1141
lucy@rundquistcpa.com

Mark Daniel Close
EDR Valuations, Inc.
12555 High Bluff DrSte 130
San Diego CA 92130-2056
(858)792-6800
(858)792-9802
closeedr@msn.com

Michael D. Cohen
Singer,Lewak, Greenbaum et al
2700 N Main StSte 200
Santa Ana CA 92705-6638
(714)953-9734
(714)953-1837
mcohen@slgg.com

Roy J. Corder
Roy J. Corder, CPA
P.O. Box 22766
San Diego CA 92192-2766
(619)232-4424
(858)450-3680
rcorder@san.rr.com

Thomas P. Coughlan
Boas & Boas LLP
101 Montgomery St #1250
San Francisco CA 94104-4315
(415)956-4444
(415)956-2158
tcoughlan@boascpas.com

Cynthia Vail Craig
Andersen & Company LLP
110 Stony Point RdSuite 210
Santa Rosa CA 95401-4118
(707)544-4078
(707)544-2190
ccraig@aandco.com

John T. Crissey
John T. Crissey, MBA, MS
1935 Vista Ave
Sierra Madre CA 91024-1551
(626)355-1630
(626)355-1633
jcrissey@eecon.com

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Kevin Eldon Daniel
Vollmer, Daniel, Gaebe &
100 Willow PlzSte 400
Visalia CA 93291-6236
(559)733-1051
(559)733-7155
kdaniel@vdggcpa.com

Robert Loren Daniels
Robert L. Daniels, CPA
412 N Coast Hwy# 348
Laguna Beach CA 92651-1674
(949)494-3917
(949)494-3970

Stephen Alfred Daniels
Daoro Zydel & Holland
180 Montgomery St #700
San Francisco, CA 94104-4243
(415) 962-9624
(415) 332-9314
stephenadaniels@earthlink.net

Cynthia E. Davis
Cynthia E. Davis CPA
1011 Cass StSte 203
Monterey CA 93940-4533
(831)649-1665
(831)649-1667
cindi@cdaviscpa.com

Leslie O. Dawson
Glenn & Dawson LLP
323 Lennon LnFl 1
Walnut Creek CA 94598-2497
(925)945-7722
(925)932-1491
leslie@forensiccpa.com

Scott  Decker
Pyne Waltrip Decker & McCoy LLP
1823 Knoll Dr
Ventura CA 93003-7321
(805)650-8310
(805)650-6213
sdecker@pwld.com

Gerald R. Deller
Boss Deller & Co CPAs
1218 11th St
Modesto CA 95354-0702
(209)577-2547
(209)577-4684
jerry@bdfcpa.com

Cecilia Delury
Boxler & Van Erp, LLP
2260 Douglas Blvd. #200
Roseville, CA 95661
(916) 679-6501
(916) 782-2644

Shahen S. Derderian CPA/CFE
Derderian and Co CPAs
10940 Wilshire BlvdSte 1600
Los Angeles CA 90024-3910
(310)443-4152
(310)443-4153
shahen@derderiancpa.com
Thomas d. Derek
117 Auburn Ave
Sierra Madre, CA 91024-1818
(951) 375-1390

David F. Dichner
Zivetz, Schwartz Saltsman CPAs
11900 W Olympic BlvdSte 650
Los Angeles CA 90064-1046
(310)826-1040
(310)826-1065
ddichner@zss.com

Deborah Smith Dickson
Smith Dickson, A/C
18401 Von Karman AveSte 430
Irvine CA 92612-8546
(949)553-1020
(949)553-0249
debbie.dickson@smithdickson.com

William A. Duerksen
CBIZ Mayer Hoffman McCann PC
5060 California Ave# 800
Bakersfield CA 93309-0731
(661)325-7500
(661)325-7004
wduerksen@cbiz.com

Scott Thomas Dye
Stoughton Davidson, A/C
2520 W Shaw Ln# 101
Fresno CA 93711-2765
(559)436-1200
(559)436-1518
std@stoughtoncpa.com

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B. Marie Ebersbacher
CBIZ Mayer Hoffman McCann P.C.
5060 California Ave# 800
Bakersfield CA 93309-0731
(661)325-7500
(661)325-7004
mebersbacher@cbiz.com

Michael Joseph Eggers
American Business Appriasers
3800 Blackhawk RdSte 140
Danville CA 94506-4650
(925)964-0370
(925)964-0374
mje@abasf.com

Darlene Lynn Elmore
Darlene L Elmore CPA ABV
384 Tesconi Ct
Santa Rosa CA 95401-4653
(707)523-3540
(707)523-3541
elmore@sonic.net

Joe Emanuele
Anderson & Company LLP
110 Stony Point Rd #210
Santa Rosa, CA 95401
(707) 524-6518
jemanuele@aandco.com

Lionel Theodore Engelman
Engelman, A/C
520 S El Camino RealSte 410
San Mateo CA 94402-1717
(650)344-6525
(650)344-6369
lengelman@engelmanaccountancy.com
Craig M. Enos
Ueltzen & Company LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950
(916) 563-7790
(916) 563-7799
cenos@ueltzen.com

 

Jeffrey J. Erseg
Schultze Boone & Associates
350 University Ave., Ste 110
Sacramento, CA 95825
(916) 576-2330
(916) 576-2331
jeffe@sba-valuations.com


Rick Evans
Jones Henle & Schunck
2150 River Plaza Dr. #295
Sacramento, CA 95833
(916) 568-5566
revans@jhs.com

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Ramona R. Farrell

Ueltzen & Company LLP
3600 American River DrSte 150
Sacramento CA 95864-5950
(916)563-7790
(916)563-7799
rfarrell@ueltzen.com

Michael David Feinstein
Grobstein Horwath & Co. LLP
15233 Ventura Blvd.9th Fl
Sherman Oaks CA 91403-2201
(818)501-5200
(818)907-9632
mfeinstein@horwathcal.com

Frances  Franco-Valdez
Hemming Morse Inc CPAs
2815 Townsgate RdSte 110
Westlake Village CA 91361-3088
(805)381-0500
(805)381-0501
valdezf@hemming.com

Kenneth L. Frank
Kenneth Frank Accty APC ABV
1450 Grant AveSte 202
Novato CA 94945-3142
(415)892-1040
(415)893-1670
ken@kfacpa.com

David  Frankel
David Frankel Accty Corp
9107 Wilshire Blvd #475
Beverly Hills, CA 90210
(310) 271-2008
(310) 271-2055
david@frankelacctcycorp.com

Jeffrey William Freeman
CBIZ Mayer Hoffman McCann P.C.
11601 Wilshire BlvdSte 2300
Los Angeles CA 90025-1759
(310)268-2000
(310)268-2001
jfreeman@cbiz.com

Neill W. Freeman
Freeman & Mills Inc
350 S Figueroa StSte 900
Los Angeles CA 90071-1305
(213)620-9535
(213)620-9564
neillnita@comcast.net

Denise M. Frey
Eckoff A/C
145 N. Redwood Dr.
San Rafael, CA 94903-0088
(415) 499-9400
(415) 499-1408
denisef@eckhoff.com

Mary E. Furst
RGL Inc
100 Bush St 20th Flr
San Francisco CA 94104-3902
(415)956-8323
(415)956-1405
mfurst@us.rgl.com

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Steven C. Gabrielson

Haynie & Co CPAs
4910 Campus Dr.
Newport Beach CA 92660-2119
(949)724-1880
(949)724-1889
sgabrielson@hayniecpa.com

Thomas Allen Gaebe
Vollmer, Daniel, Gaebe &
100 Willow PlzSte 400
Visalia CA 93291-6236
(559)733-1051
(559)733-7155
tgaebe@vdggcpa.com

Maree Therese Gannaway
Seiler & Company LLP
1100 Marshall St
Redwood City, CA 94063-2029
(650) 365-4646
(650) 368-4055
mgannaway@seiler.com

Steve Garelick
sgarelic@miod-cpa.com 

Steven Ray Garner
Garner & Tyler, A/C
911 Chapala Street
Santa Barbara CA 93101-3216
(805)963-3112
(805)966-5834
srgcpa@garnertyler-cpa.com

Thomas Michael Gilbert
Gilbert Associates Inc
2880 Gateway Oaks DrSte 100
Sacramento CA 95833-4329
(916)646-6464
(916)641-2727
thom@gilbertcpa.com

Donald A. Glenn
Glenn & Dawson LLP
323 Lennon LnFl 1
Walnut Creek CA 94598-2497
(925)945-7722
(925)932-1491
don@forensiccpa.com

Stephen C. Gordon
Stephen C. Gordon, CPA
300 S. First St., Ste. 206
San Jose, CA 95113
Tel. 408/995-0760
Fax 408/995-0771
steveg@cpasteve.com

Lorraine A. Goyne
Hathaway & Ksenzulak
1681 E Cypress Ave
Redding CA 96002-1369
(530)222-2898
(530)222-2980
lorig@handkcpa.com

Barclay N. Greene
Barclay N. Greene, CPA, Inc.
19658 Marsala Dr
Yorba Linda CA 92886-2823
(714)970-2666
(714)970-2942
barclay714@sbcglobal.net

Charles R. Gross
Williams & Ribb LLP
600 Wilshire BlvdSte 1515
Los Angeles CA 90017-3227
(213)683-1013
(213)683-0510
cgross@williamsribb.com

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Raymond Lee Haight

Allen Haight & Monaghan, LLP
2302 MartinSte 475
Irvine CA 92612-7402
(949)852-9433
(949)852-9620
rlh@ahcllp.com

Terry Meador Hargrave
Hargrave & Hargrave A/C
520 BroadwaySte 680
Santa Monica CA 90401-2451
(310)576-1090
(310)576-1080
terry@taxwizard.com

Mark Edward Hayden
Deloitte & Touche LLP
350 S Grand Ave# 200
Los Angeles CA 90071-3406
(213)688-0800
(213)688-0100
mark-hayden@verizon.net

John W. Heberger
Heberger & Merritt, Inc
5090 N Fruit AveSte 102
Fresno CA 93711-3064
(559)227-9772
(559)227-6933
john@hnm-cpas.com

Charles William Helfrick
McCahan, Helfrick, Thiercof &
1655 Willow Street
San Jose CA 95125-5107
(408)266-4755
(408)266-0825
bhelfrick@mhtb.com

Kevin Francis Henry
Freeman & Mills Inc
350 S Figueroa StSte 900
Los Angeles CA 90071-1305
(213)620-9535
(213)620-9564
khenry@freemanmills.com

David R. Hickey
Robert R. Redwitz & Co.
38 Discovery Ste. 250
Irvine, CA 92618-3129
(949) 753-1514
(949) 753-1535

Merrill F. Higham
Higham Richards & Vranes
1035 Alameda De Las Pulgas
Belmont CA 94002-3507
(650)592-1521
(650)593-8089
mhigham@hrvcpa.com

Vanessa Jay Hill
Hemming Morse, Inc. CPAs
160 Spear StSte 1900
San Francisco CA 94105-1548
(415)836-4000
(415)777-2062
hillv@hemming.com

Susan Hollingsworth
Sue Hollingsworth, CPA
1020-15th St #13
Modesto, CA 95354
(209) 529-4060
(209) 529-2948
sue@shollingsworth.com

Paul P. Hoppe
Golden Gate University
536 Mission St
San Francisco CA 94105-2921
(415)442-7035
(415)442-6579
phoppe@ggu.edu

Winnie  Huang
winnie@cpawh.com

Andrew L. Hunt
White Zuckerman Warsavsky Luna
14455 Ventura Blvd.
Sherman Oaks CA 91423-2693
(818)981-4226
(818)981-4278
drewhunt@charter.net

Thomas Louis Hunt
Thomas L Hunt & Co.
7110 N Fresno St#460
Fresno CA 93720-2963
(559)221-0231
(559)221-0115
thomashunt@aol.com

Jeffrey Scott Hunter
Hunter & Flemmer LLP
650 University AveSte 110
Sacramento CA 95825-6726
(916)648-0433
(916)648-2022
jhunter@calweb.com

David Douglas Hutchings
Seiler & Company LLP
1100 Marshall St.
Redwood City CA 94063-2595
(650)365-4646
(650)368-4055
dhutchings@seiler.com

Robert F. Hutchinson
Robert F. Hutchinson CPA ABV
23245 Sylvan#103
Woodland Hills CA 91367-1524
(818)888-8175
(818)888-8220
r.f.hutchinson-cpa@worldnet.att.net

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Theodore D. Israel
Eckhoff Accountancy Corp.
145 N Redwood Dr
San Rafael CA 94903-1974
(415)499-9400
(415)499-1408
tedi@eckhoff.com


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Ronald D. Jeffery
Jeffery, Corrigan & Shaw, LLP
716 Corporate Center Dr, University Corporate Center
Pomona CA 91768
(626)449-5789
(626)499-5644
cpa@jcs-cpa.net

Gary Tyson Jones
Gary Tyson Jones CPA-ABV,CVA
4411 Dalton Dr
Napa CA 94558-2291
(707)258-1975
(707)258-1976
gary_tyson_jones@hotmail.com

Kip E. Jones
Discovery Economics Inc
333 S Grand AveSte 3700
Los Angeles CA 90071-1541
(213)621-7780
(213)625-1832
joneskip@msn.com

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Henry J. Kahrs

RGL, Inc.
100 Bush St 20th Flr
San Francisco, CA 94104-3902
(415) 956-8323
(415) 956-1405
hkahrs@us.rgl.com

Michael Gerald Kaplan
Kaplan Abraham Burkert & Co
5950 Canoga AveSte 200
Woodland Hills CA 91367-5036
(818)888-0066
(818)888-8860
michael@forensicvalue.com

Gregory A. Kaseno
The Kaseno CPA Firm APC
12707 High Bluff DrSte 200
San Diego CA 92130-2037
(760)753-7515
(760)753-7530
gkaseno@fraudsafecpa.com

Nancy A Kearson
Nancy A Kearson CPA, ABV, CVA
1801 Century Park ESte 2400
Los Angeles CA 90067-2326
(310)785-9614
(310)277-1278
nkearson@earthlink.net

Cal Bern Kimes
Pisenti & Brinker LLP
3550 Round Barn BlvdSte 100
Santa Rosa CA 95403-0920
(707)542-3343
(707)542-2900
ckimes@pbllp.com

Michael Curtis Knowles
Frank, Rimerman & Co. LLP
1801 Page Mill Rd
Palo Alto CA 94304-1211
(650)845-8100
(650)494-1975
mknowles@frankrimerman.com

Mark A Kohn
Frankel & Kohn, CPAs
5670 Wilshire BlvdSte 760
Los Angeles CA 90036-5607
(323)549-2160
(323)549-2168
mark3@ix.netcom.com

H. Les  Kornblatt
Kornblatt & Co
73-255 El Paseo #11
Palm Desert, CA 92260-3814
(760) 837-1411
lesk@kornblattcpa.com

Robert A Kosbie
Kosbie & Kosbie CPAs
Santee, CA 92071-2687
(619) 698-4331
(619) 312-1161

Michael John Krycler
Krycler Ervin Taubman
15303 Ventura BlvdSte 1040
Sherman Oaks CA 91403-5805
(818)994-6421
(818)994-1049
mike@ketw.com

Clifford  Kupperberg
Kupperberg & Associates, CPAs
505 Sansome StSte 1501
San Francisco CA 94111-3119
(415)217-7456
(415)217-7463
cliff@kupperberg.com

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John Marcus Lacey

Calif State Univ - Long Beach
1250 Bellflower Blvd
Long Beach CA 90840-0004
(562)985-4111
(562)985-7586
lacey@csulb.edu

Thomas E. Lambert
Thomas E. Lambert, CPA
402 W BroadwaySte 400
San Diego CA 92101-3554
(619)239-5000
(619)239-5066
tom@tomlambertcpa.com

Robert Warren Laversin
American Business Appriasers
3800 Blackhawk RdSte 140
Danville CA 94506-4650
(925)964-0370
(925)964-0374
bl@abasf.com
James H. Lee
Manning & Carroll
169 Miller Ave.
Miller Valley, CA94941-2713
(415) 388-1980
(415) 388-4351
JamesLeeCPA@aol.com

Ken H. Levinson
Levinson Management Group, Inc
PO Box 265
Moss Beach CA 94038-0265
(415)986-2255
Kenlevinson@hotmail.com

Henry Charles Levy
Henry C Levy & Co CPAs
5940 College Ave# C
Oakland CA 94618-1385
(510)652-1000
(510)654-2363
hank@hanklevycpa.com

Brian E. Lewis
Lewis, Joffe & Co. LLP
10880 Wilshire Blvd#520
Los Angeles CA 90024-4114
(310)475-5676
(310)475-5268
brianlewis@lewisjoffe.com

Edward Jay Lieberman
Taylor & Lieberman AAC
10866 Wilshire BlvdSte 1100
Los Angeles CA 90024-4342
(310)475-9520
(310)475-2733
elieberman@tandlaac.com

Philip Ronald Lieberman
Windes & McClaughry, A/C
PO Box 87
Long Beach CA 90801-0087
(562)435-1191
(562)495-1665
plieberman@windes.com

P. Phillip Lien
Stoughton Davidson, A/C
2520 W Shaw Ln# 101
Fresno CA 93711-2765
(559)436-1200
(559)436-1518
ppl@stoughtoncpa.com

Max P. Liphart
Phelps Consulting Group
915 Wilshire Blvd Ste 1920
Los Angeles, CA 90017-3448
(213) 629-9211
(213) 629-8826
mliphart@phelpsconsulting.com

Wayne D. Lorch
Lorch & Company, APC
4530 E Thousand Oaks Blvd 2nd Flr
Westlake Village, CA 91363
(805) 496-4330
(805) 496-3324
wayne@wlorchcpa.com

Barbara C. Luna
White Zuckerman Warsavsky Luna
14455 Ventura Blvd.
Sherman Oaks CA 91423-2693
(818)981-4226
(818)981-4278
bluna@wzwlw.com

Mark S. Luttrell
CBIZ Mayer Hoffman McCann PC
5060 California Ave# 800
Bakersfield CA 93309-0731
(661)325-7500
(661)325-7004
luttrellmark@hotmail.com

--------------------------------------------------------------------------------

Robert A. MacBurney
ram.cpa2@verizon.net
George Anthony Magula
Marsh  Inc.
777 S Figueroa St
Los Angeles CA 90017-5800
(213)346-5145
(213)346-5928
george.magula@marsh.com

Sylvia H. Matlock
CBIZ Mayer Hoffman McCann PC
5060 California Ave #800
Bakersfield, CA 93309-0731
(661) 616-3731
(661) 325-7004
shmatlock@cbiz.com

Barbara Covington Maxwell
Barbara C. Maxwell, CPA
9107 Wilshire BlvdSte 320
Beverly Hills CA 90210-5528
(310)273-9401
(310)273-9435
bmaxwellcpa@yahoo.com

John L. McCallum
John McCallum, CPA
7621 Mt. Baldy Rd.
Mount Baldy CA 91759
(909)985-7406
(909)949-6016
jlm4n6cpa@verizon.net

Robert L. McConnell
Robert L McConnell Jr CPA
9925 Madras Pl
Salinas CA 93907-1022
(831)632-0185
(831)632-0184
robcpa1999@sbcglobal.net

Lynn W. McCrary
Value Quest, LTD
4540 Campus Dr# 100
Newport Beach CA 92660-1815
(949)650-7160
(949)650-7180
vqlwest@aol.com

Daniel M. McGilloway
McGilloway & Ray CPAs
2511 Garden RdSte A180
Monterey CA 93940-5381
(831)373-3337
(831)373-3437
danjr@mcgilloway-ray.com

Stephen David McMorrow
Bratton McMorrow & Kearney LLP
1841 Knoll Dr
Ventura CA 93003-7321
(805)654-1040
(805)654-1445
smcmorrow@bmk-cpa.com

Edward J. McSweeney
McSweeney & Associates
350 Crown Point CirSte 200
Grass Valley CA 95945-9525
(530)272-5555
(530)272-8865
ed@mcsweeneyandassociates.com

Joe C. Mericle
Joe C Mericle MBA, CPA APC
7731 Painter Avenue
Whittier CA 90602-2411
(562)698-3566
(562)696-2765
jcm@enterport.com

William Joseph Michiels
Freeman & Mills Inc
350 S Figueroa StSte 900
Los Angeles CA 90071-1305
(213)620-9535
(213)620-9564
wmichiels@freemanmills.com

James I. Mills
James I. Mills an A/C
105 Crescent Bay DrSte E
Laguna Beach CA 92651-1381
(949)494-3001
(949)497-4073
jim@jimaac.com

Michael P. Mingram
Lautze & Lautze
mmingram@lautze.com

Frank Anthony Minuti
Berger Lewis, A/C
740 Front StSte 365
Santa Cruz CA 95060-4550
(831)423-6500
(831)423-5206
fminuti@bergerlewis-sc.com

Donald John Miod
Miod & Company, LLP
11600 Indian Hills RdBuilding B,  Suite 300
Mission Hills CA 91345-1225
(818)898-9911
(818)898-9922
dmiod@miod-cpa.com

Theodore K. Mitchel
Ueltzen & Company LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950
(916) 563-7790
(916) 563-7799
tmitchel@ueltzen.com

William Scott Mowrey
Cohen Miskei & Mowrey LLP
15303 Ventura BlvdSte 1150
Sherman Oaks CA 91403-6623
(818)986-5070
(818)986-5034
smowrey@cmmcpas.com

Joseph P. Muriello
Hutchinson and  Bloodgood LLP
101 N Brand BlvdSte 1600
Glendale CA 91203-2624
(818)637-5000
(818)240-0949
jmuriello@hbllp.com

James P. Murphy
Lucas Horsfall Murphy & Pindroh LLP
100 E Corson St #200
Pasadena, CA 91103-3841
(626) 744-5100
(626) 744-5170
jmurphy@lhmp.com

Douglas George Murray
Douglas George Murray, CPA
800 Garden StSte D
Santa Barbara CA 93101-1595
(805)966-7728
(805)963-7888
murraycpa@compuserve.com

--------------------------------------------------------------------------------

Mai Nasrallah
6820 Leaf Valley Dr
Bakersfield, CA 93313-4572
(916) 275-5859
mnasrallah@pacific.edu

Ashley Neville
Gursey Schneider & Co. LLP
10351 Santa Monica Blvd. #300
Los Angeles, CA 90025-6912
(310) 552-1318
(310) 557-3468
aneville@gursey.com

Wesley L. Nutten
Desmond Marcello & Amster
6060 Center DrSte 825
Los Angeles CA 90045-1596
(310)216-1400
(310)216-0800
wnutten@dmavalue.com


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O



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John K. Paglia
Paglia Consulting Group, LLC
1230-5 Madera Rd Ste 106
Simi Valley, CA 93065
(805)382-3533
(805)382-3461
jkp@pagliaconsultinggroup.com

Dennis A. Pearson
Dennis Pearson, CPA
1901 Camino Vida Roble#208
Carlsbad CA 92008-6561
(760)431-8300
(760)431-2284
bigdcpa@aol.com

Theodore Gilbert Phelps
Phelps Consulting Group
915 Wilshire BlvdSte 1920
Los Angeles CA 90017-3448
(213)629-9211
(213)947-1195
tphelps@phelpsconsulting.com

John R. Phillips
Arthur Consulting Group, Inc.
31355 Oak Crest DrSte 200
Westlake Village CA 91361-4681
(818)735-4800
(818)735-4801
jphillips@arthurconsulting.com

Troy Dale Prather
Ueltzen & Company LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950
Tel. 916-563-7790
Fax 916-563-7799
tprather@ueltzen.com

Donald W. Pyne
Pyne Waltrip Decker & McCoy LLP
1823 Knoll Dr
Ventura CA 93003-7321
(805)650-8310
(805)650-6213
dpyne@pwld.com


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Return to Top

Paul Edward Quinn
Ryan, Christie, Quinn, et al
575 E Locust AveSte 102
Fresno CA 93720-2928
(559)438-8700
(559)438-1700
peq@ryco-cpa.com


--------------------------------------------------------------------------------


Mike  Radakovich
Radakovich & Shaw LLP
3220 S. Higuera St #201
San Luis Obispo, CA 93401
(805)544-1557
(805)544-1573
mike@radshaw.com

Jeffrey Redman
Seiler & Company, LLP
220 Montgomery St #390
San Francisco, CA 94104-3436
(415) 392-2123
(415 ) 392-1720
jredman@seiler.com

Stephen Marc Reiss
Berger Lewis A/C
99 Almaden BlvdSte 600
San Jose CA 95113-1605
(408)494-1200
(408)279-8186
sr95sr@aol.com

Charlotte King Reith
The Reith Company
924 S Oakland Ave# 200
Pasadena CA 91106-3727
(626)440-1820
(626)395-7692
ckreith@pacbell.net

John H. Reith
The Reith Company
924 S Oakland Ave# 200
Pasadena CA 91106-3727
(626)440-1820
(626)395-7692
john@thereithcompany.com

Randy C. Renfro
Law Offices of Randy C. Renfro
taxlawyr@winfirst.com

James S. Rigby
The Financial Valuation Grp CA
900 Wilshire BlvdSte 514
Los Angeles CA 90017-4706
(213)362-9991
(213)623-4809
jrigby@fvginternational.com

Jeffrey B. Rizzo

Hargrave & Hargrave, CPAs

520 Broadway #680

Santa Monica, CA90401-2451

(310) 576-1090
jb@taxwizard.com

James Clifton Roberson
McSweeney & Associates
350 Crown Point CirSte 200
Grass Valley CA 95945-9525
(530)272-5555
(530)272-8865
jroberson@mcsweeneyandassociates.com

L. Bruce  Roberts
Nystrom & Company LLP
PO Box 990700
Redding CA 96099-0700
(530)241-2515
(530)241-1106
broberts@nystromcpa.com

Marylou Randall Robken
Robken & Co.
7737 Fair Oaks Blvd# 471
Carmichael CA 95608-1705
(916) 761-2247
(916)965-6158
lrobken@robken.com

Stuart Earl Robken
Robken & Co.
7737 Fair Oaks Blvd# 471
Carmichael CA 95608-1705
(916)863-5622
(916)965-6158
srobken@robken.com

William E. Roeser
Roeser Accountancy Corp.
6535 N Palm Ave#104
Fresno CA 93704-1064
(559)225-5200
(559)225-5270
bill@roesercpa.com

Jeffrey C Rogers
Perry-Smith LLP
400 Capitol MallSte 1200
Sacramento CA 95814-4434
(916)441-1000
(916)441-1110
jeffr@perry-smith.com

Bruce Lorne Ross
Bruce L. Ross & Company
609 Deep Valley Dr# 390
Rolling Hills Estates CA 90274-3691
(310)544-8881
(310)544-8841
bruce.ross@blross.com

Daniel J. Ross
Daniel J. Ross, CPA
600 El Camino Real# 101
San Bruno CA 94066-3569
(650)875-1040
(650)875-1666
dan@djr-cpa.com

Ann B. Rundquist
Rundquist &  Associates Inc
100 Park Center Plaza,#530
San Jose CA 95113-2232
(408)287-6166
(408)947-1141
ann@rundquistcpa.com


--------------------------------------------------------------------------------


Archibald M. Sam
Archibald M. Sam & Co. CPAs
500 Sansome St. #502
San Francisco, CA 94111
(415) 533-8773
(415) 788-2372
archi@amsamcpas.com
 
Clark L. Savage
Hayashi & Wayland A/C
26465 Carmel Rancho BlvdSte 1
Carmel CA 93923-8747
(831)624-5333
(831)626-9113
clarks@hw-cpa.com

Harold W. Schieve
The Financial Valuation Grp CA
900 Wilshire BlvdSte 514
Los Angeles CA 90017-4706
(213)362-9991
(213)623-4809
hwschieve@fvgla.com

David Gardner Schultze
Schultze Boone & Associates
350 University Ave#110
Sacramento CA 95825-6516
(916)576-2330
(916)576-2331
dgs@sa-valuations.com

Karl J. Schulze
Schulze Haynes & Co.
515 S Figueroa St #1525
Los Angeles, CA 90071
(213)627-8280
(213)627-8301
kschulze@schulzehaynes.com

Lester J. Schwartz
Zivetz, Schwartz Saltsman CPAs
11900 W Olympic BlvdSte 650
Los Angeles CA 90064-1046
(310)826-1040
(310)826-1065
less@zss.com

Paul  Scott
The Scott Company, CPAs
7668 El Camino Real104-616
Carlsbad CA 92009-7932
(949) 632-3627
(858)792-0119
paul@scottcompanycpas.com

Maryellen Butler Sebold
Hemming Morse Inc CPAs
2815 Townsgate RdSte 110
Westlake Village CA 91361-3088
(805) 796-7949
(805)381-0501
seboldm@hemming.com

James G. Sheehy
James G Sheehy CPA
97 Barclay Ct
Alamo CA 94507-1744
(925)935-1500
sheehycpa@aol.com

Roger B. Shlonsky
Roger B Shlonsky CPA
350 S Figueroa StSte 900
Los Angeles CA 90071-1305
(213)576-1802
(213)620-9564
rshlonsky@aol.com

David Thomas Shomaker
Haynie & Co CPAs
4910 Campus Dr.
Newport Beach CA 92660-2119
(949)724-1880
(949)724-1889
dshomaker@hayniecpa.com

Ramon James Sides
York & Associates
3600 American River Drive
Sacramento CA 95864-5921
(916)971-2470
(916)971-2474
ray@raysides.com

Barbara R. Simonich
Barbara R. Simonich CPA
24591 Silver Cloud Ct #100
Monterey, Ca 93940
(831) 375-7779
(831) 375-7773
lineoncpa@aol.com

Michael R. Smith
Tamiyasu, Smith, Horn & Braun
1991 N. Gateway Blvd.
Fresno CA 93727-1605
(559)252-8585
(559)252-4665
msmith@tshb.com

Warren D. Solt
Warren D. Solt & Assoc
1615 Bonanza StSte 212
Walnut Creek CA 94596-4530
(925)979-0061
(925)979-0062
wsolt@soltwade.com

Vanita M. Spaulding
Trenwith Valuation, LLC
affiliate of BDO Seidman, LLP
1900 Avenue of the Stars, 12th Floor
Los Angeles, CA 90067   
(310) 557-8588
(310) 991-0960
vspaulding@Trenwith.com

Dennis Anthony Sperry
3189 Pullman St
Costa Mesa, CA 92626
(714) 433-2800
(714) 433-2801
dsperry@dmcapital.net

Michael  Spindler
Deloitte  LLP
350 S Grand Ave# 200
Los Angeles CA 90071-3406
(213)688-0800
(213)688-0100
mspindler@deloitte.com

Patrick L. Stoll
Boyle & Stoll, CPAs, P/C
3755 Brickway Blvd# 100
Santa Rosa CA 95403-8272
(707)571-1951
(707)571-1817
pstoll@boyle-stoll.com

George Gordon Strong
Cornerstone Research
515 S Flower StSte 2900
Los Angeles CA 90071-2201
(213)553-2600
(213)553-2699
gstrong@cornerstone.com

Royce Albert Stutzman
Metro Honda
9399 Autoplex
Montcalir, CA 91763
(909) 625-5000
(909) 624-2695
rstutzman@vlsllp.com

Hengky  Sulistio
Dilbeck Sulistio & Co A/C
14771 Myford RdUnit B
Tustin CA 92780-7206
(714)730-1661
(714)730-7910
hengkysulistio@juno.com

Brian A. Sullivan
Brian A Sullivan CPA A PC
177 Bovet Rd 16th Flr
San Mateo CA 94402-3116
(650)548-1120
(650)342-8258
Sullivan@4cpa.com

David  Susson
David H. Susson Accty Corp.
1400 Bristol St NSte 245
Newport Beach CA 92660-2981
(949)476-7041
(949)752-0576
DSusson@aol.com

Linda S. Swift
Linda Pergament Swift, CPA
10500 Canby Ave
Northridge CA 91326-3104
(818)832-2869
(818)832-2879
lindaswiftcpa@verizon.net


--------------------------------------------------------------------------------


Nick G. Tarlson
Tarlson & Associates
220 Sansome St#900
San Francisco CA 94104-2724
(415)956-5700
(415)982-2528
ntarl@dictyon.com

Joshua R. Teeple
Grobstein Horwath & Company LLP
15233 Ventura Blvd 9th Fl
Sherman Oaks, CA 91403
(818) 325-8421
(818) 325-8521
jteeple@horwathcal.com

Derek Donn Thomas
Derek D Thomas CPA ABV
PO Box 891445
Temecula CA 92589-1445
(951)308-1133
(951)506-0482
derekthomascpa@earthlink.net

Michael Stephen Thompson
Michael S.Thompson CPA
2858 Stevens Creek Blvd#207
San Jose CA 95128-4607
(408)247-5253
(408)247-5795
mike@thompsonaccounting.net

Ben C. Towne
Berger Lewis A/C
99 Almaden Blvd. #600
San Jose, CA 95113
(408) 297-1964
(408) 297-8186
btowne@bergerlewis.com

Christian Dale Tregillis
Kroll, Inc

777 S. Figueroa St, Ste. 2400
Los Angeles CA 90017-3453
(213)443-1091
(213)280-1091
ctregillis@kroll.com 

David Paul Tuttle
Soren McAdam Christenson LLP
2068 Orange Tree LnSte 100
Redlands CA 92374-4555
(909)798-2222
(909)798-9772
dtuttle@smc-cpas.com


--------------------------------------------------------------------------------


Joy  Urquhart
Ueltzen & Company LLP
3600 American River DrSte 150
Sacramento CA 95864-5950
(916)563-7790
(916)563-7799
jurquhart@ueltzen.com


--------------------------------------------------------------------------------


Caroline F. Van Alst
Hemming Morse, Inc. CPAs
160 Spear StSte 1900
San Francisco CA 94105-1548
(415)836-4000
(415)777-2062
vanalstc@hemming.com

Lammert  Van Laar
Kemper CPA Group, LLP
3031 W March LnSte 133S
Stockton CA 95219-6500
(209)473-2001
(209)473-1761
LVanLaar@kcpag.com

John Edward Van Trigt
Holthouse Carlin & VanTrigt
1601 Cloverfield BlvdSte 300S
Santa Monica CA 90404-4085
(310)566-1900
(310)566-1901
john@hcvt.com

Kenneth N. Vaughan
Daniells Phillips Vaughan&Bock
300 New Stine Rd
Bakersfield CA 93309-2609
(661)834-7411
(661)834-4839
ken@dpvb.com


--------------------------------------------------------------------------------


Kenneth Mark Walheim
Krycler Ervin Taubman & Walheim
15303 Ventura BlvdSte 1040
Sherman Oaks CA 91403-5805
(818)994-6421
(818)994-1049
ken@ketw.com

James Riley Walker
Walker & Company
750 Grant AveSte 200
Novato CA 94945-7002
(415)899-8500
(415)899-8504
james@walkercpa.com

Robert George Wallace
Wallace Delury & O'Neil Inc
650 University AveSte 100
Sacramento CA 95825-6726
(916)648-9838
(916)648-8089
dbaumer@wallace-cpas.com

James K. Ward
Brandlin & Associates
1801 Century Park ESte 1040
Los Angeles CA 90067-2312
(310)789-1777
(310)201-4743
jim@brandlin.com

Stephan Henry Wasserman
Gursey Schneider & Co LLP
10351 Santa Monica BlvdSte 300
Los Angeles CA 90025-6912
(310)552-0960
(310)557-3468
swasserman@gursey.com

Jason Padjen Wegis
CBIZ Southern California, Inc.
5060 California AveSte 800
Bakersfield CA 93309-0731
(661)325-7500
(661)325-7004
jwegis@cbiz.com

Stuart James Weil
Stuart J. Weil, CPA
425 California StSte 1500
San Francisco CA 94104-2118
(415)983-0164
(415)983-0319
stuartweil@aol.com

Ronald Edwin Wiegel
Wiegel, Szekel & Walker, CPAs
500 N State College BlvdSte 1110
Orange CA 92868-1688
(714)634-8757
(714)634-9689
cpa@wswcpa.com

Robert R. Wietzke
Valuation Professionals
1301 Dove StSte 400
Newport Beach CA 92660-2482
(949)476-8686
(949)476-8687
rwietzke@valuationpro.com

Ronald D. Winter
Ronald D Winter & Associates
655 Mariners Island Blvd#305A
San Mateo CA 94404-1061
(650)578-1993
(650)578-1794
rdwinter@winterassociates.net

Kenneth T. Wittwer
Noell  Agnew & Morse LLP
8365 N Fresno St# 110
Fresno CA 93720-1548
(559)438-6590
(559)438-6593
kwittwer@namcpa.com

Peter D. Wrobel
LECG LLC
333 S Grand AveSuite 3750
Los Angeles CA 90071-3153
(213)928-4787
(213)621-0277
pwrobel@lecg.com


--------------------------------------------------------------------------------


Tony  Yip
Brodshatzer Wallace Spoon Yip
555 W Beech StSte 400
San Diego CA 92101-2984
(619)234-4173
(619)234-1405
tyip@bwsy.com


--------------------------------------------------------------------------------


Stephen M. Zamucen
Zamucen, Curren, Holmes &
17848 Sky Park Cir
Irvine CA 92614-6401
(949)955-2522
(949)724-3817
jhernandez@zamucen.com

Howard  Zangwill
RINA Accountancy Corp
180 Grand AveSte 200
Oakland CA 94612-3731
(510)893-6908
(510)834-1522
hzangwill@rina.com

John D. Zante
Zante & Co., CPA
425 Market St# 2200
San Francisco CA 94105-2434
(415)434-8200
(415)452-0738
jdz1@pacbell.net