Jillian Phan | Chair
Jillian Phan, CPA, is the 2025–26 Chair of CalCPA and a partner at Meloni Hribal Tratner LLP, where she directs the firm’s assurance practice. With more than 25 years of experience in auditing, taxation, and accounting across industries ranging from manufacturing and real estate to entertainment and gaming, Jillian has built her career on collaboration, trust, and long-standing client relationships.

As Chair, Jillian is focused on strengthening the pipeline of future CPAs and ensuring CalCPA’s relevance in a rapidly changing environment. She believes the profession must attract and empower the next generation of diverse, tech-savvy professionals who can lead the way in an AI-driven future. Her leadership emphasizes adaptability, responsible innovation, and the importance of developing both technical and soft skills.

Jillian’s journey to accounting reflects her resilience and determination. The daughter of Vietnamese immigrants, she originally set out to pursue medicine but found her calling in accounting—a profession that “just clicked.” Her career has been defined by a commitment to giving back through CalCPA leadership, mentoring students and emerging professionals, and breaking stereotypes about accountants.

Her vision for CalCPA centers on helping members thrive personally and professionally, supporting them with advocacy, technology, and community. Jillian’s leadership is dedicated to leaving the profession stronger for the next generation—while reminding peers that accountants can be trusted advisers, innovators, and yes, even fun.

Miklos Ringbauer | First Vice Chair
Miklos Ringbauer is the founder of MiklosCPA, an accounting and tax strategy firm based in Southern California. With a focus on supporting the success of small businesses, Miklos and his firm bring expertise and value to clients through customized accounting solutions. His experience has been built on working in diverse business environments, which has provided him with a unique and distinctive advantage when developing solutions as a business advocate assisting entrepreneurs. The firm’s services are tailored around an in-depth understanding of each client’s business coupled with web services that bring real-time data and analytics communicated in plain language. This allows the clients to fully understand their financial picture and make educated decisions on how to grow their venture.

Miklos has a deep passion for the accounting sector, participating in both professional service and teaching the next generation of accountants. To share his experience and expertise, he teaches federal taxation at Orange Coast College. He also instructs at the California State University Dominguez Hills Incubator Innovation Program for startup companies. By educating both the entrepreneurs of today and the accountants of tomorrow, the goal of contributing to the growth of our communities will be met with forward thinking small businesses that know they have a solid financial footing.

Currently, Miklos serves as First Vice Chair for the state level Board of Directors of CalCPA. He completed his term as President for the Board of Directors of CalCPA Los Angeles Chapter in 2020 and served as the CalCPA LA State Council Representative from 2017 to 2020. As an active member on the CalCPA LA Chapter Scholarship Committee, he is proud to be part of the team that awards grants for students who demonstrate outstanding achievement in accounting.

Miklos earned his Executive Masters in Business Administration at the University of Southern California and completed his undergraduate degree at the University of California, Irvine.

Erin Roche | Secretary/Treasurer
Erin Roche, CPA, CGMA, a Tax Partner at BPM, LLP, is currently serving as Secretary/Treasurer for CalCPA.  In her professional role, Erin focuses on helping closely held business owners and individuals understand and plan for their tax obligations.  Erin has previously held roles as Controller for privately held manufacturing and service based companies and enjoys working with business leaders to create systems that support the overall success of their business endeavors. 

In her volunteer roles, Erin has served on various community non-profit boards and is an active volunteer at the national level serving as a member of the AICPA Council.  Erin has been recognized as an AICPA Outstanding Young Professional (2021) and a CalCPA Woman to Watch – Experienced Professional (2020).  She is a member of the CalCPA Leadership Institute class of 2014 and AICPA Leadership Academy class of 2016.  Erin earned her B.S. degree in Business Administration/Accounting from Sonoma State University.

Matthew Martin | Past Chair (Immediate)
Matthew Martin brings over 15 years of professional tax and accounting expertise to the table, with a decade-long focus on the cannabis industry. His experience spans from seed to sale, helping clients navigate complex regulations and tax structures. Matt's career has been marked by challenging the status quo and driving innovation in complex tax environments.

An active CalCPA leader, Matt has been deeply engaged in strengthening the profession and the community it serves. He is committed to fostering connections that go beyond technical training, creating spaces where members can share both professional challenges and personal experiences. He believes that recognizing the human side of the profession—balancing family commitments with compliance deadlines—is essential to ensuring a sustainable and rewarding career path for CPAs. Matt’s ongoing efforts focus on modernizing the profession, addressing emerging industry issues, and enhancing member value. His goal is to leave the profession stronger and more resilient, supporting the next generation of CPAs as they grow and thrive.

Adam Blaylock | Vice Chair
Adam brings over 20 years of professional services experience to his role as the Americas FAAS Technology, Media and Entertainment, and Telecommunications (TMT) Industry and Sector Leader at EY. His client portfolio is diverse, including startups, private equity-backed companies, and multinational public corporations such as Western Digital Corporation, Lyft, Airbnb, and Cisco Systems.

Adam's dedication to the technology sector is evident in his longstanding tenure with EY's esteemed technology practice.  In his role, Adam focuses on assisting clients with critical CFO agenda items, offering insights and services to support compliance with financial reporting requirements amid a shifting economic and regulatory environment. His expertise spans a wide range of technical accounting and financial reporting issues, including IPO and SPAC registration processes, SEC comment letter responses, and complex revenue recognition challenges.

Adam is a magna cum laude graduate of Santa Clara University, holding a Bachelor of Science in Commerce with a focus in Accounting and a minor in Mathematics. He is actively involved in the professional community as a Board member of the California Society of Certified Public Accountants (CalCPA) and an Advisory Board member of the United Way of the Bay Area, serving on the Audit Committee. Adam is a licensed CPA in California and a member of both the AICPA and CalCPA.

Marjorie McPike | Vice Chair
Marjorie is a CPA focusing on tax and small business accounting located in Riverside County, California.  Born and raised in San Diego, she attended San Diego State University where she received her Bachelor of Science in Business Administration with a concentration in accounting.  She received her Master of Science in Taxation from Golden Gate University.

Prior to working in public accounting, Marjorie worked in private industry holding various positions such as Controller, Business Office Manager, Accounts Receivable Manager and Full Charge Bookkeeper.  She has a vast knowledge of bookkeeping and accounting skills in various industries including health care, manufacturing, retail, and professional services.  Her current areas of focus are Estate and Gift taxation, taxation of individuals and taxation of business entities, with an emphasis on education.

Marjorie currently serves as a Vice Chair on the CalCPA Board of Directors. She is a past president of the Inland Empire Chapter and an active member of CalCPA leadership at the state level. Marjorie also serves as the Corresponding Secretary for the Alliance of Black Women Accountants (a non-profit organization dedicated to the retention, empowerment, support, and mentoring of women of color in the accounting and finance profession.) She is past treasurer of the Estate Planning Council of San Bernardino Counties and Hospice of the Valleys, Murrieta, CA, current board member of Agape Christian Development San Diego.

Mike Ray | Vice Chair
Mike Ray, CPA, serves as the CFO & Treasurer of CAMICO. Effective January 1, 2025, Mike will serve as the President and CEO of CAMICO. He brings over 30 years of experience in public accounting (PwC) and the insurance industry. Prior to CAMICO, Mike served 17 years as the CFO & Treasurer for California Casualty Management Company.

Mike earned a Bachelor of Arts in Business Economics from the University of California, Santa Barbara. He has more than 10 years of leadership experience with the California Society of CPAs San Francisco Chapter and served for two terms (2018-2020 and 2021-2022) as Vice Chairman at the state level.

Dalton Sweaney | Vice Chair
Dalton Sweaney is a current member of the Board of Directors of CalCPA.  An active member of the Inland Empire Chapter, Dalton has held numerous positions at the Chapter level including Chapter President and Committee Chair.  Dalton is the recipient of the 2016 CalCPA Statewide Emerging Professional of the Year award and graduate of the CalCPA Leadership Institute and AICPA Leadership Academy.  With the AICPA, Dalton is the current Chair of the Emerging Professionals Initiatives Committee.  On a firm level, Dalton is the Managing Partner of GSA, a small public accounting firm in Southern California that focuses primarily on tax and client accounting services.  GSA is a pace setter in firm culture -- challenging the mold of accounting firms and driving the change our profession needs.

Scott Donnelly | Education Foundation Chair
Scott Donnelly, CPA, is the 2025–26 Chair of the CalCPA Education Foundation. A founding partner of PDM CPAs, Scott built a highly respected practice in the Los Angeles South Bay specializing in the real estate industry, estate planning, complex tax compliance, and consultation.

As Chair, Scott is focused on addressing one of the profession’s most pressing challenges: attracting the next generation of CPAs. He believes financial literacy and early exposure to the profession are critical to building a sustainable pipeline of talent. His leadership emphasizes outreach to students, community engagement, and helping CalCPA remain the leading voice for the profession in California.

Throughout his career, Scott has been deeply involved in CalCPA, serving as Los Angeles Chapter President and contributing to statewide committees on estate planning, technology, and communications. Beyond the profession, he is committed to service, supporting organizations such as Harbor Interfaith Services, H.E.L.P., Grand Vision Foundation, Angels Gate Cultural Center, Rotary, and local food banks.

Dividing his time between Palm Springs and Grants Pass, Oregon, Scott enjoys travel, family, and community involvement. His leadership at the Education Foundation reflects a passion for ensuring the CPA profession continues to thrive for future generations.

Mark Demos | Appointed Member
Mark Demos is an audit partner at Crowe LLP with more than 20 years of public accounting experience focused on the financial services industry. He advises clients ranging from community banks to multi-billion-dollar institutions and has guided organizations through IPOs, SEC registrations, and structured debt offerings. As Office Managing Partner, he leads Crowe’s Southern California audit practice.

Mark holds CPA licenses in California and Hawaii and is a frequent presenter at national AICPA conferences as well as federal regulatory trainings. In addition to his professional work, he serves on the advisory board of Inclusion Matters by Shane’s Inspiration, a nonprofit advancing inclusive play, and was recognized with its Champion for Inclusion Award in 2025. He also supports Wayfinder Family Services, Habitat for Humanity, and the Los Angeles Food Bank.

Originally from Michigan, Mark earned degrees in finance and accounting from Michigan State University. He lives in Los Angeles, where he enjoys running along the coast, hiking, fly fishing, and skiing.

Amber Setter | Appointed Member
Amber Setter is a different kind of coach; a blend of grace and warrior spirit that compels her to bring up the un-discussable and un-cover the undiscoverable. Her clients are the best at what they do - yet they still hunger for education. They choose Amber because of her intellect, authenticity and drive to educate them in ways they've never experienced. Amber is a national expert on building coaching cultures within the accounting profession. Her professional experience includes serving as an internal and external coach for high-potentials, facilitating and coaching within leadership development experiences and building an entire learning and development function. Amber works with a select number of clients and organizations through her private practice. Beyond coaching, Amber delivers training and keynote conversations for leadership programs and retreats. Amber holds a Masters of Arts in Leadership Studies from the University of San Diego and a Bachelor of Science in Business Administration, Accounting from San Jose State University. She is a graduate of Accomplishment Coaching - an ICF accredited Coaches Training Program- and also completed their Advanced Leadership Program while serving as a Mentor Coach. She completed the entire ORSC™ series. The ORSC approach shifts the focus of coaching from the individuals to the relationship within a group, team or system. This model creates more sustainable and resilient teams and families.

Jamie Baker | Council Representative to the Board
Jamie is the owner of a Davis-based accounting and consulting practice serving individuals and small businesses. A graduate of Cal Poly San Luis Obispo, she has built a career providing tax, accounting, and business advisory services with a focus on long-term client relationships.

An active CalCPA leader, Jamie has served on the Sacramento Chapter board, as a CalCPA Council Member at Large, and as a member of the Scholarship Committee. She also serves as Treasurer for the Davis Water Polo Club and sits on the board of the Triumph Cancer Foundation, which supports adult cancer survivors.

A dedicated athlete, Jamie has completed two Ironman triathlons and over two dozen half Ironmans. On weekends, she can often be found on the pool deck cheering on her kids or enjoying biking, walking, and family time.

Destiny Flood | Council Representative to the Board
Destiny leads AAFCPAs’ Commercial Division of the Outsourced Accounting & Fractional CFO (OAFC) practice, providing right-sized outsourced accounting and CFO solutions designed to modernize the finance function. She manages a national team of CFOs, controllers, and accountants who deliver tailored support across industries. With over a decade of experience in public accounting, Destiny brings both technical expertise and a strategic lens to her clients, advising on complex transactions, internal controls, M&A, capital raising, and international accounting.

A member of the California Board of Accountancy and active on CalCPA’s Women’s Leadership Planning Committee, Destiny is recognized for her service-driven leadership and commitment to advancing the profession. She also serves as social chair of Provisors’ Sacramento group and has held leadership roles with CASA and Prime Global Women’s Leadership.

Based in the Sacramento area, Destiny enjoys AAFCPAs’ Work from Anywhere model. Outside of work, she bakes sourdough bread, has completed two half marathons, and is a new golf enthusiast.

Glenn Freed | Council Representative to the Board
Dr. Freed has over 30 combined years of work experience in wealth management, tax and accounting research and education, and tax advising. He brings to his firm, Fortress Wealth Management,  a collaborative style to serve the wealth management needs of their clients. Fortress Wealth Management is a Registered investment Advisor with the SEC.  Dr. Freed focuses on the firm’s investment, wealth management, and portfolio management functions.

Prior to joining Fortress Retirement Wealth, Dr. Freed both founded and worked at investment management firms for 19 years. Dr. Freed was Chief Executive Officer and Chief Investment Officer of Vericimetry Advisors LLC, an investment management firm he founded in 2011. Dr. Freed was also Associate Dean of the Leventhal School at USC and a Vice President of Dimensional Fund Advisors LLP. At DFA, Dr. Freed delivered customized quantitative investment solutions to both financial advisors and institutional clients. He has numerous published papers and articles and has spoken at numerous financial advisory conferences and symposia. Dr. Freed received a BS in Accounting from the University of Florida and a PhD from the Graduate School of Business at the University of Southern California. He is a Certified Public Accountant licensed in the State of Florida and holds the AICPA Personal Financial Specialist designation.

At CalCPA,  Glenn is currently the Co-Chair of the Personal Financial Planning State Committee.  He has been an active member of the Committee since 2019.  Glenn strongly promotes the personal financial planning core services that enable California CPAs to provide preeminent personal financial planning services.

Julia Walther | Council Representative to the Board
Julia has worked in public accounting since receiving her Master of Business Taxation from the University of Southern California in 2015. She is active in the Channel Islands Chapter CalCPA and serves on the chair for Financial Literacy and Emerging Professionals. She also serves as the Assistant Treasurer for Santa Barbara Beekeeper’s Association, a local non-profit. Julia’s experience has been focused on S Corporations, partnerships and high net worth individuals. She enjoys beekeeping, pottery and hiking.

Denise LeDuc Froemming | President & CEO
Denise LeDuc Froemming is CalCPA’s President & CEO. She is an innovative, inspirational executive with a demonstrated record that includes exceeding profitability goals, turning around underachieving business units and driving increased revenues and market share. At the center of her leadership, is establishing cultures and environments that foster authenticity, celebrate differences and stimulate honesty among people from different backgrounds and diverse experiences, that encourage excellence and that inspire everyone to be the best they can be. 

Before joining CalCPA, Denise served as CEO of the Institute of Real Estate Management (IREM) leading the transformation of the organization’s headquarters operations by nurturing a culture of curiosity, transparency, inclusivity and a customer-first approach leading to novel opportunities for growth. During Denise’s tenure as the COO & CFO/EVP of the American Health Information Management Association (AHIMA), she drove change through market expansion, developing key coalitions and elevating operational bench strength and capabilities. 

Denise holds the Certified Association Executive (CAE) designation from the American Society of Association Executives. She’s also a Certified Public Accountant (CPA), holds a B.S. degree in business from Marquette University, and an M.B.A. from Northern Illinois University.

Denise’s interests outside of work include hiking, traveling, volunteering, reading and spending time with family and friends. Her favorite quote is - "I've learned that people will forget what you said, people will forget what you did, but people will never forget how you made them feel." Maya Angelou