Scott Donnelly | 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.

Taryn Hoffmann-Torres | First Vice Chair

Taryn is a licensed CPA and a manager in her firm’s Audit & Assurance Services Department. Her practice focus includes financial statement reporting, audit and review services, evaluation of internal controls, business consulting services for privately held companies, and employee benefit plan audits. She works with a wide variety of clients in the manufacturing and distribution, mortgage banking, transportation and maritime, construction, professional service, and nonprofit sectors.  Taryn previously served as a Young Emerging Professionals Chair for the Orange County/Long Beach Chapter. She also serves as a member of the finance and audit committees.

Charlotte Wall | Treasurer

Charlotte Wall, CPA, is a shareholder of the firm Spott, Lucey & Wall, Inc. The firm works with foreign corporations investing in or owning U.S. businesses, U.S. businesses investing in or owning foreign businesses, foreign citizens working in the U.S., as well as U.S. citizens and residents working abroad. Currently, over 85 percent of the firm’s clients have international issues. She is in charge of all of the firm’s real estate clients (landlords, developers, brokers, etc). In addition, Wall handles all of the firm’s multi-state consulting and technology companies. Her foreign clients are from about 25 different countries – predominately Germany, England, Australia, Sweden, and Canada.

Wall is a past president of the San Francisco chapter of CalCPA, on the board of the Swedish American Chamber of Commerce, and on the scholarship committee of the Financial Women’s Association (FWA). She graduated from California State University, Hayward (1990) with a bachelor’s degree in business administration with an option in accounting. She completed her master’s degree in taxation (2000) and certificate in international taxation (2003) from Golden Gate University.

Ruben Davila | Immediate Past Chair

Ruben Davila, CPA, CFF, Esq. is a professor at USC’s Marshall School of Business and Leventhal School of Accounting. Davila currently serves as Immediate Past Chair of CalCPA’s Education Foundation Board of Trustees and Chair of the NASBA Examination Review Board. He served on multiple regulatory and professional committees, including the California State Board of Accountancy, AICPA/NASBA Board of Examiners, AICPA/ NASBA International Qualifications Appraisal Board, NASBA’s Nominating, Global Strategies and Education Committees. He served in university and corporate governance, including executive positions with the PAC12 Academic Leadership Coalition and USC’s Academic Senate.

Davila is active in DE&I, having developed multiple events for young professionals and students in partnership with colleges, high schools, and professional organizations. He consulted and served as an expert witness on complex business litigation. Davila co-starred in the 2021 Oscar-nominated short film, “Please Hold,” written by his daughter, Kristen.   Education: BS from LMU, MBA from USC, and JD from Loyola Law.

Denise LeDuc Froemming | CEO

Denise LeDuc Froemming, CPA, CAE, MBA, 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 to encourage excellence and 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.

Trustees & Appointed Members

Alexander Barillas | Trustee

Alex Barillas is an experienced audit and risk management manager, primarily focused on strategic risk management program design, execution, and compliance, helping multinational organizations identify, prioritize, and manage their significant risks. A native of Mexico, Alex pursued his education at Cal State Fullerton with a concentration in Finance while pursuing CPA licensure in the State of California. His passion for helping the next generation of accountants drove him to actively participate in CalCPA and, through his employer’s initiatives, to drive, attract, and keep talented individuals in the profession. His key hobbies include golf, coin collection, and travel.

Tamarra Brown | Trustee
Tamarra L. Brown, CPA, CGMA, MBA, is Director of Administrative Services for Alameda County’s Public Health Department, where she oversees finance, accounting, single audit, and administrative operations. Known for innovative leadership, she has streamlined procurement and policy processes to increase efficiency and revenue and previously led facilities transformation at the County’s Social Services Agency.

Tamarra is an active leader in the profession, serving on AICPA & CIMA’s Government Performance and Accountability Committee, Women’s Global Leadership Summit planning committee, CalCPA Council, and CalCPA’s Commission on Belonging and Financial Literacy. She is also engaged with the Alliance of Black Women Accountants and Financial Women of San Francisco.

A graduate of USC’s Marshall School of Business (MBA) and the University of Missouri-Columbia (BJ), Tamarra is passionate about education and financial literacy.

Jannies Burlingame | Trustee

Jannies is the CFO of Lexica, the world’s first semantic AI technology for businesses. As a senior executive for this fast-growing startup, she plays a vital role in the company’s key initiatives, charting the roadmap for Lexica to become a world-class public company. Working as a strategic partner to the CEO, Jannies leveraged her 20+ years of experience to spearhead fundraising, investment/financial growth strategies, corporate governance, and risk management.

Awarded “CFO of the Year” by the San Diego Business Journal, Jannies has steered over a dozen initial public offerings (IPOs) for domestic and international Fortune 500 companies across a variety of industries. Prior to Lexica, she served as CFO for Aptera Motors, quadrupling its valuation, building a strong finance team, and raising $120M+ USD. Jannies began her career at PricewaterhouseCoopers and eventually worked as a senior executive for companies in the technology, banking and telecommunications industries. 

As a doctoral candidate for Durham University (UK) and Lyon Business School (Paris), Jannies’ dissertation topic is “The Legitimacy of Empathy in Negotiations.” This topic combines two of her favorite subject areas: behavioral science (emotional intelligence) and negotiations (Game Theory). She plans to publish a book on negotiation strategies.

Erin Daiber | Trustee

Erin Daiber, CPA, PCC, is a current member of the Board of Trustees, a member of the State MAP Committee and an instructor for the Education Foundation. Erin previously served as the VP of the San Diego Chapter. 

Erin’s career began in the San Diego office of EY, followed by industry experience as a financial analyst. Her love of CPAs keeps her active in the profession. Erin founded Well Balanced Accountants, LLC, where she works with CPA firms across the US, developing the next generation of CPAs and future leaders. She is a thought leader and a change agent who is passionate about supporting our profession as we grow, evolve and transform.  

Erin is a graduate of John Carroll University in Cleveland, Ohio.

Jillian Phan | Trustee
Jillian Phan, CPA, is a partner at Meloni Hribal Tratner LLP, where she leads the firm’s assurance practice. With more than 25 years of experience in auditing, taxation, and accounting, she serves clients across diverse industries including manufacturing, real estate, and entertainment.

An active CalCPA leader for more than a decade, Jillian is a past president of the Los Angeles Chapter and a former member of the state board. She has been recognized with the Rising Star of Women in Business award, the Most Trusted Advisor award, and was named to the L.A. Business Journal Top 100 Accountants. As Chair, she is focused on strengthening the CPA pipeline, embracing innovation, and supporting members through the profession’s evolving landscape.

Megan Thompson | Trustee

Megan Thompson is a CPA, Certified Valuation Analyst and is certified in Financial Forensics by the AICPA. She is a current member of the Santa Clara County Bar Association, the California Society of Certified Public Accountants, the National Association of Certified Valuators and Analysts and the American Institute of Certified Public Accountants. She was awarded Young Emerging Professional of the Year by CalCPA in 2012, Forty Under Forty by the NACVA in 2014 and Standing Ovation Award by the Fair Value Section of the AICPA in 2017. She is Past Chair of the CalCPA Forensic Services Business Valuation Section and co-chair of the CalCPA Forensic Services Committee for the San Jose/Silicon Valley Chapter. She is the Past President of the CalCPA San Jose/Silicon Valley Chapter 2017-2018 is a member of the CalCPA Forensic Services Steering Committee and CalCPA Education Foundation Board of Trustees.

Ana Valdivia | Trustee
Ana R. Valdivia, CPA, is the Founder and Principal of Intellichoice Solutions, a boutique advisory firm serving small to mid-sized businesses, nonprofits, and government entities. With more than 20 years of experience in accounting, reporting, and compliance, she guides clients through system implementations, governance improvements, and complex financial challenges.

A Loyola Marymount University graduate (MBA and BS Accounting), Ana is a Trustee of the CalCPA Education Foundation and serves on its Nonprofit and Financial Literacy Committees. She has also taught accounting as an adjunct professor for over 14 years in the Los Angeles Community College District. Dedicated to community impact, she co-founded Dream Experiences, a nonprofit providing opportunities for underserved youth.

A Los Angeles native and fluent Spanish speaker, Ana enjoys visiting botanical gardens, exploring coffee shops, and traveling.

Leah Yoneda | Trustee
Leah Yoneda is the Founder of Golden Ginkgo Group and a seasoned marketing executive with over 20 years of experience in professional and financial services. A former full time Chief Marketing Officer (CMO) at Seiler LLP and currently a fractional CMO for hire, Leah helps firms and individual leaders design “growth engines” through strategy, marketing, and business development. She combines her expertise in brand building, client experience, and leadership development with her passion for empowering professionals to grow thriving practices. A trained professional leadership coach, Leah brings both strategic insight and a human-centered approach to every stage, guiding teams and individuals to sustainable success.

Heather Esposito | Appointed Member

Heather Esposito is a Director of Learning, Development, and Colleague Engagement at BPM, working remotely. She has twenty-five years of experience in the industry and leads the Learning and Development program for BPM. Heather has worked as a coach with a variety of leaders, seeking to provide transformative change and accelerating their leadership effectiveness. Her approach centers around deep self- exploration to gain insights and self-awareness for leaders, moving them forward in their growth and development.

For the last six years, Heather has focused much of her work around the neuroscience of quality conversations, growth mindset, psychological safety, and building a culture of coaching. She backs this up with over 2500 hours of coaching experience with the International Coaching Federation (ICF).

Heather holds several degrees, including a Bachelor’s degree in Accounting, a Bachelor’s degree in Business Administration, a Masters in Special Education, and a Masters in Human Resource and Leadership Development.

Carisa Wisniewski | Trustee

Carisa is a Partner at Baker Tilly, where she served as Partner-in-Charge of the San Diego office for 10 years, served two terms on the Firm’s Executive Committee, and was the past chair of the Firm’s Technology & Life Sciences practice. Carisa provides external audit services to a variety of companies in the Life Sciences, Technology and Manufacturing industries.

Prior to working at Baker Tilly, she spent 16 years with one of the largest international firms. Carisa believes in using her skills and experiences to give back to the community. She has served on numerous boards throughout her career, including the Red Cross and the San Diego Foundation. She is currently the Audit Committee Chair for Girl Scouts of San Diego, where she has served for 10 years, as well as serving as a board member at Tech San Diego. She is passionate about creating a work environment of true inclusion and belonging and considers it an honor to be chair of the CalCPA Commission on Belonging.