Fraud and Financial Investigations

Officers

Chair: Tim Sherman
Vice Chair: Michael Garibaldi
Treasurer: Rachel Hennessy
Secretary: Naddav Paran

Fraud and Financial Investigations Roster

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

Name Address Phone
Michelle Abeson ABVS
3848 W Carson St Ste 212
Torrance, CA 90503-6718		 (310) 707-8858
William Ackerman Freeman & Mills Inc
350 S Figueroa St Ste 900
Los Angeles, CA 90071-1305		 (213) 576-1808
Maryan Ackley Frank, Rimerman + Co. LLP
1801 Page Mill Rd
Palo Alto, CA 94304-1216		 (650) 854-7709
William Adams William A. Adams, Jr., CPA Accountancy Corporation
3435 Wilshire Blvd Ste 1000
Los Angeles, CA 90010-1911		 (213) 388-6448
Adam Adams Stockton, CA 95210-5693 (209) 639-1068
Douglas Aguilera Palo Alto, CA 94301-2132 (408) 655-9900
Stephanie Aguirre PricewaterhouseCoopers LLP
601 S Figueroa St
Los Angeles, CA 90017-5704		 (702) 239-2497
Dorian Aiello Aiello Goodrich & Teuscher, A. A. C
205 N Mount Shasta Blvd Ste 300
Mount Shasta, CA 96067-2902		 (530) 926-3881
Kenny Ali Rancho Cucamonga, CA 91730-8099 (909) 561-7909
Kimberly Alvarado CBIZ
5060 California Ave Ste 800
Bakersfield, CA 93309-0731		 (661) 616-3734
Karina Armendariz Buena Park, CA 90620-4219 (714) 371-6835
Travis Armstrong Hemming Morse LLP
101 Montgomery St Ste 1400
San Francisco, CA 94104-4128		 (415) 836-4035
Yvonne Bao Playa Del Rey, CA 90293-8147 (310) 210-6084
Richard Barnes Barnes Consulting
3600 American River Dr Ste 149
Sacramento, CA 95864-5921		 (916) 481-1500 x100
John Barrett EisnerAmper LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950		 (916) 563-7790
Jennifer Beaudoin PricewaterhouseCoopers LLP
601 S Figueroa St
Los Angeles, CA 90017-5704		 (617) 435-9342
Susan Bleecker Susan P. Bleecker CPA
180 S Lake Ave Ste 410
Pasadena, CA 91101-4767		 (626) 449-9151
Matthew Bodziak Los Alamitos, CA 90720-4035 (562) 343-3154
Louis Bohorquez Grant Thornton LLP
515 S Flower St 7th Fl
Los Angeles, CA 90071-1728		 (213) 688-1719
Kelley Bollinger Bollinger, Glenn, Guattery, Gunn & McAravy, LLP
111 Santa Rosa Ave Ste 400
Santa Rosa, CA 95404-4946		 (707) 526-2624 x225
Steven Boyles Hemming Morse LLP
1340 Treat Blvd Ste 209
Walnut Creek, CA 94597-2101		 (415) 836-4000
Lisa Bracken LTSP, Inc.
4685 Macarthur Ct Ste 300
Newport Beach, CA 92660-8847		 (949) 787-7324
Patrick Brassill San Jose, CA 95125-4604 (408) 723-1602
Peter Brown PricewaterhouseCoopers LLP
601 S Figueroa St
Los Angeles, CA 90017-5704		 (213) 356-6240
Tim Bryan Crowe Horwath LLP
400 Capitol Mall Ste 1400
Sacramento, CA 95814-4498		 (916) 492-5153
Jeremy Calabro Dawson CPA Firm
1600 S Main St Ste 385
Walnut Creek, CA 94596-5340		 (925) 933-5577
David Callaghan Hemming Morse LLP
725 S Figueroa St Ste 2950
Los Angeles, CA 90017-5524		 (213) 713-4864
James Cashion Cashion Go & Company LLP
100 E Corson St Ste 200
Pasadena, CA 91103		 (818) 507-6926
Elisbeth Castaneda Rancho Cucamonga, CA 91730-5000 (909) 942-9445
Donna Close EDR Valuations, Inc
777 So Hwy 101 Suite 201
Solana Beach , CA 92075-2624		 (858) 792-6800
Julia Cobb Grant Thornton LLP
515 S Flower St 7th Fl
Los Angeles, CA 90071-1728		 (530) 680-8630
Thomas Collins Thomas D Collins
3600 American River Dr Ste 147
Sacramento, CA 95864		 (916) 756-5622
David Connelly Freeman & Mills Inc
350 S Figueroa St Ste 900
Los Angeles, CA 90071-1305		 (213) 620-9535
Kristina Conti Aalfs Evans & Company, LLP
104 D St
Eureka, CA 95501-0470		 (707) 444-8242
Ernest Cooper Vicenti Lloyd & Stutzman LLP
915 Wilshire Blvd Ste 2250
Los Angeles, CA 90017		 (714) 619-9330
Eric Cross Menifee, CA 92584-9463 (951) 239-6401
A Christine Davis OnPoint Analytics, Inc.
2000 Powell St Ste 860
Emeryville, CA 94608-1810		 (510) 463-0130
Conrad Davis Crowe Horwath LLP
400 Capitol Mall Ste 1400
Sacramento, CA 95814-4498		 (916) 492-5150
Leslie Dawson Dawson CPA Firm
1600 S Main St Ste 385
Walnut Creek, CA 94596-5340		 (925) 933-5577
Charles DeLacey DeLacey Riebel Family Law Group, LLP
505 Montgomery St Fl 7Th
San Francisco, CA 94111-6529		 (415) 528-7000
Patrick DeLangis EisnerAmper LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950		 (916) 563-7790
Jasmine Diep Alhambra, CA 91801-2259 (626) 283-7723
Peter Dinauer Oak Park, CA 91377-1117 (818) 807-8874
Bereniss Dowson Alta Loma, CA 91701-5508 (909) 936-9899
Ronald Durkin Durkin Forensic
49950 Jefferson St Ste 130 # 360
Indio, CA 92201-8810		 (310) 480-9998
B. Ebersbacher CBIZ
5060 California Ave Ste 800
Bakersfield, CA 93309-0731		 (661) 325-7500
Haley Eckhart Freeman & Mills Inc
350 S Figueroa St Ste 900
Los Angeles, CA 90071-1305		 (213) 576-1819
Wilton Edwards Secretary of State
PO BOX 944230
Sacramento, CA 94244-2300		 (707) 319-7083
Paul Ellis Culver City, CA 90232-3422 (310) 213-9667
Jeffrey Engel CBIZ
10474 Santa Monica Blvd Ste 200
Los Angeles, CA 90025-6930		 (310) 944-1983
Craig Enos Enos Forensics
1024 Iron Point Rd
Folsom, CA 95630-8013		 (916) 357-6750
William Essig William Essig, CPA
3070 California St Apt 304
San Francisco, CA 94115-2472		 (415) 645-3493
Lori Everett Dawson CPA Firm
1600 S Main St Ste 385
Walnut Creek, CA 94596-5340		 (925) 933-5577
Sidra Fareed Heberger & Co, Inc
5090 N Fruit Ave Ste 102
Fresno, CA 93711-3064		 (559) 227-9772
Hossein Faridzadeh Redondo Beach, CA 90277-3158 (310) 796-6852
Ramona Farrell EisnerAmper LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950		 (916) 563-7790
Douglas Farrow KPMG LLP
550 S Hope St Ste 1500
Los Angeles, CA 90071-2629		 (213) 972-4000
Andrew Folsom CBIZ
5060 California Ave Ste 800
Bakersfield, CA 93309-0731		 (661) 616-3744
Kerry Francis Deloitte & Touche USA LLP
555 Mission St
San Francisco, CA 94105-0920		 (415) 783-4274
Arturo Franco Fontana, CA 92335-4856 (909) 275-0625
Dennis Frankeberger Frankeberger Vausher & Co
14071 Peyton Dr Unit 807
Chino Hills, CA 91709-7137		 (909) 591-3684 x215
Steven Franklin CBIZ
10474 Santa Monica Blvd Ste 200
Los Angeles, CA 90025-6930		 (310) 268-2002
Jolene Fraser EisnerAmper LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950		 (916) 563-7790
Steven Gabrielson Haynie & Company
4910 Campus Dr
Newport Beach, CA 92660-2119		 (949) 724-1880
Regina Galindo Fontana, Ca 92336 (909) 717-8137
Maree Gannaway Maree T Gannaway, CPA
1300 Clay St Ste 600
Oakland, CA 94612-1427		 (415) 397-1556
Steven Garelick West Hills, CA 91304-3342 (818) 601-4707
Michael Garibaldi FTI Consulting Inc
1 Front St Ste 1600
San Francisco, CA 94111-5353		 (415) 283-4200
Tabitha Gaustad KPMG LLP
3975 Freedom Circle Dr
Santa Clara, CA 95054		 (408) 365-7655
Thomas Gilbert Gilbert Associates, Inc., CPAs and Advisors
2880 Gateway Oaks Dr Ste 100
Sacramento, CA 95833-4329		 (916) 646-6464 x102
Lorenzo Gomez Oxnard, CA 93033-4541 (805) 816-1896
Richard Gordon Lindquist LLP
5000 Executive Pkwy Ste 400
San Ramon, CA 94583-4210		 (925) 277-9100
Alexis Goswiller BDO USA LLP
1888 Century Park E 4th Fl
Los Angeles, CA 90067-1708		 (949) 338-3132
Barbara Gottlieb Laffer & Gottlieb
9454 Wilshire Blvd Ste 920
Beverly Hills, CA 90212-2911		 (310) 274-7600
David Gottlieb Calabasas, CA 91302-1657 (818) 438-2100
Ronald Greene Gumbiner Savett Inc CPAs & Business Advisors
1723 Cloverfield Blvd
Santa Monica, CA 90404-4007		 (310) 460-1164
Martin Guardado Paz Fontana, CA 92337-0920 (909) 560-7390
Michael Guerrero San Jose, CA 95120-5713 (408) 398-8145
Laurinda Guo Rowland Heights, CA 91748-3005 (626) 231-1249
Lesley Hand Lafayette, CA 94549-2256 (415) 717-2783
Coral Hansen CBIZ
300 Esplanade Dr Ste 250
Oxnard, CA 93036-0271		 (805) 988-3222
Stuart Harden Hemming Morse LLP
7541 N Remington Ave Ste 103
Fresno, CA 93711-5861		 (559) 440-0575
Terry Hargrave Hargrave & Hargrave CPAs
12121 Wilshire Blvd Ste 700
Los Angeles, CA 90025-1168		 (310) 576-1090
John Heberger Heberger & Co, Inc
5090 N Fruit Ave Ste 102
Fresno, CA 93711-3064		 (559) 227-9772
Rachel Hennessy Hemming Morse LLP
725 S Figueroa St Ste 2950
Los Angeles, CA 90017-5524		 (323) 516-9135
Jennifer Hill Belmont, CA 94002-1346 (510) 303-3476
Jaime Holmes SingerLewak LLP
2050 Main St Fl 7
Irvine, CA 92614-8255		 (949) 261-8600
Andrew Hornichter CBIZ
10474 Santa Monica Blvd Ste 200
Los Angeles, CA 90025-6930		 (310) 268-2724
Katherine Hunt CBIZ
10474 Santa Monica Blvd Ste 200
Los Angeles, CA 90025-6930		 (310) 268-2000
James Hunt Palos Verdes Peninsula, CA 90274-3945 (310) 634-4868
Koria January CPA Forensics Plus
363 W 6th St
San Bernardino, CA 92401-1128		 (909) 889-8819
Kathryn Johnson CPA Forensics Plus
363 W 6th St
San Bernardino, CA 92401-1128		 (909) 889-8819
Lisa Jolicoeur Jolicoeur & Associates
3929 24th Street
San Francisco, CA 94114		 (415) 321-4933
Tawanda Kadzirange Rancho Cucamonga, CA 91701-4440 (925) 529-0654
Melissa Kasarjian Kasarjian and Company CPA's
1540 Marsh St Ste 220
San Luis Obispo, CA 93401-2983		 (805) 545-8121
Karen Kaseno Kaseno CPA Firm APC
12707 High Bluff Dr Ste 200
San Diego, CA 92130-2037		 (760) 753-7515
Gregory Kaseno Accounting Offices of Gregory A. Kaseno, APC
888 Prospect St Ste 200
La Jolla, CA 92037-4261		 (858) 361-3222
James Kelly James L Kelly CPA/ABV
17671 Irvine Blvd Ste 106
Tustin, CA 92780-3128		 (714) 669-8200
David Ko KPMG LLP
550 S Hope St Ste 1500
Los Angeles, CA 90071-2629		 (626) 316-9298
Michael Krycler Krycler Ervin Taubman & Kaminsky, AAC
15303 Ventura Blvd Ste 1040
Sherman Oaks, CA 91403-5805		 (818) 995-1040
John Lacey CSULB
1250 N Bellflower Blvd
Long Beach, CA 90840-0004		 (562) 985-4576
Martin Laffer Laffer & Gottlieb
9454 Wilshire Blvd Ste 920
Beverly Hills, CA 90212-2911		 (310) 274-7600
Elizabeth Lam KPMG LLP
550 S Hope St Ste 1500
Los Angeles, CA 90071-2629		 (213) 955-8322
Robert Laversin American Business Appraisers
3800 Blackhawk Rd Ste 140
Danville, CA 94506-4650		 (925) 964-0370 x2
Marie-Noelle Le Pennec-Cash Petaluma, CA 94954-3828 (415) 316-1022
David Lederman Law Offices of David M Lederman
3432 Hillcrest Ave Ste 100
Antioch, CA 94531-6302		 (925) 522-8889
Diana Lesgart Diana G Lesgart CPA
22024 Lassen St Ste 106
Chatsworth, CA 91311-8331		 (818) 886-7140
Henry Levy The Henry Levy Group
5940 College Ave Ste F
Oakland, CA 94618-1385		 (510) 652-1000 x305
Danting Li South Pasadena, CA 91030-6303 (626) 689-5788
Max Liphart Los Angeles, CA 90064-1584 (310) 625-4251
Robert Logan Robert Logan CPA
9309 Benzon Dr
Pleasanton, CA 94588-4767		 (925) 737-0430
Brian Lopez Grant Thornton LLP
515 S Flower St 7th Fl
Los Angeles, CA 90071-1728		 (213) 688-1705
Miroslava Lopez Diamond Bar, Ca 91765 (909) 355-2039
Cynthia Lujan Rancho Cucamonga, Ca 91730 (909) 573-6937
Barbara Luna White Zuckerman Warsavsky Luna Hunt, LLP
15490 Ventura Blvd Ste 300
Sherman Oaks, CA 91403-3016		 (818) 981-4226
Heather Lyons EisnerAmper LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950		 (916) 563-7790 x128
Xiaoxia Ma El Monte, CA 91732 (626) 454-9976
Robert MacBurney Robert MacBurney
PO BOX 3357
Covina, CA 91722-5357		 (626) 859-3444
Ruslan Magidov Magidov CPA Firm
7270 Hillside Ave Ste 101
Los Angeles, CA 90046-2363		 (323) 447-0814
Jeffrey Mallan Mallan & Associates, Inc.
1400 N Dutton Ave Ste 21
Santa Rosa, CA 95401-4643		 (707) 889-1464
Victor Marker Gursey | Schneider LLP
1888 Century Park E Ste 900
Los Angeles, CA 90067-1735		 (310) 691-1804
Andrew Mintzer Hemming Morse LLP
725 S Figueroa St Ste 2950
Los Angeles, CA 90017-5524		 (213) 228-8184
William Morgan White Nelson Diehl Evans LLP
2875 Michelle Ste 300
Irvine, CA 92606-1020		 (714) 978-1300 x211
William Mowrey CMM, LLP
5700 Canoga Ave Ste 300
Woodland Hills, CA 91367-6572		 (818) 986-5070
John Moyle EisnerAmper LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950		 (916) 563-7790
Phuong Nguyen Grant Thornton LLP
515 S Flower St 7th Fl
Los Angeles, CA 90071-1728		 (213) 688-1709
Christine Norman KPMG LLP
55 2Nd St Ste 1400
San Francisco, CA 94105-4534		 (415) 963-7399
Megan O'Neill Brinig Taylor Zimmer, Inc.
401 B St Ste 2150
San Diego, CA 92101-4201		 (619) 687-2608
Kim Onisko Onisko & Scholz LLP
5000 E Spring St Ste 200
Long Beach, CA 90815-5215		 (562) 420-3100
Eileen Pastenieks Pastenieks Bucheli & Falasco LLP
1301 L St Ste 1
Modesto, CA 95354-0936		 (209) 529-5515
Lori Payne Payne Financial Forensics
4100 Guardian St Ste 250
Simi Valley, CA 93063		 (805) 210-7700
Dennis Pearson Dennis Pearson, CPA
1901 Camino Vida Roble Ste 208
Carlsbad, CA 92008-6561		 (760) 431-8300
Robert Peck Robert W Peck An Acctcy Corp
1442 Irvine Blvd Ste 201
Tustin, CA 92780-3846		 (714) 832-4420
Theodore Phelps PCG Consultants
PO Box 220789
Newhall, CA 91322		 (208) 806-0760
Clifford Pike Clifford Pike CPA
12 Westridge
Newport Beach, CA 92660-9007		 (949) 433-6354
Charlene Podlipna Freeman & Mills Inc
350 S Figueroa St Ste 900
Los Angeles, CA 90071-1305		 (213) 620-9535 x834
Jeffery Porter Jeff Porter CPA
16885 W Bernardo Dr Ste 260
San Diego, CA 92127-1666		 (858) 485-5587
Paul Quinn Ryan, Christie, Quinn & Horn
575 E Locust Ave Ste 102
Fresno, CA 93720-2928		 (559) 438-8700
Matthew Raab Los Angeles, CA 90035-3124 (310) 927-4158
Daniel Ray Hemming Morse LLP
1340 Treat Blvd Ste 209
Walnut Creek, CA 94597-2101		 (415) 836-4046
Shane Read Hargrave & Hargrave CPAs
12121 Wilshire Blvd Ste 700
Los Angeles, CA 90025-1168		 (310) 576-1090
Greg Regan Hemming Morse LLP
155 Bovet Rd Ste 600
San Mateo, CA 94402-3143		 (415) 836-4034
Abraham Reichman Frankel and Reichman LLP
6420 Wilshire Blvd Ste 860
Los Angeles, CA 90048-5549		 (323) 549-2160
John Reith Reith Company
924 S Oakland Ave # 200
Pasadena, CA 91106-3727		 (626) 440-1820
Charlotte Reith Reith Company
924 S Oakland Ave # 200
Pasadena, CA 91106-3727		 (626) 440-1820
Anne Renna Anne Virginia Renna, CPA
1154 Centinela Ave
Santa Monica, CA 90403-2342		 (310) 829-0378
Jingjing Repman PricewaterhouseCoopers LLP
601 S Figueroa St
Los Angeles, CA 90017-5704		 (213) 356-6000
Brian Repucci Hemming Morse LLP
7541 N Remington Ave Ste 103
Fresno, CA 93711-5861		 (559) 440-0579
Fred Rey Seiler LLP
3 Lagoon Dr Ste 400
Redwood City, CA 94065-5157		 (650) 365-4646
Jeffrey Rhodes KPMG LLP
55 2Nd St Ste 1400
San Francisco, CA 94105-4534		 (415) 963-7050
James Richardson James P Richardson CPA Inc, AC
325 11th St
Richmond, CA 94801		 (510) 559-0347
Paul Ritchie Deloitte & Touche USA LLP
555 Mission St
San Francisco, CA 94105-0920		 (415) 783-6474
Wilfred Jay Rivera Corona, CA 92881 (714) 343-7267
David Roberts Thousand Oaks, CA 91360-1157 (805) 377-5660
Chatchai Rodnuson Corona, CA 92880-3211 (909) 438-8010
Jodie Rolih Hemming Morse LLP
7541 N Remington Ave Ste 103
Fresno, CA 93711-5861		 (559) 392-2441
Joseph Rosenbaum Rosenbaum & Co.
12 Quail Crossing
Moraga, CA 94556		 (415) 307-9543
Bruce Ross Bruce L Ross & Company
609 Deep Valley Dr Ste 390
Rolling Hills Estate, CA 90274-3691		 (310) 544-8881
Kenneth Rugeti Rugeti & Associates PC
29122 Rancho Viejo Rd Ste 114
San Juan Capistrano, CA 92675-1020		 (949) 485-4054
Peter Salomon Salomon Forensics, LLP
2200 Pacific Coast Hwy Ste 320
Hermosa Beach, CA 90254-2757		 (213) 505-7518
Jeremy Salvador Miod and Company LLP
27200 Tourney Road, Ste 290
Valencia, CA 91355		 (818) 898-9911
Archibald Sam Archibald M Sam & Co CPAs
500 Sansome St Ste 502
San Francisco, CA 94111-3221		 (415) 533-8773
Sarah Sartore Hermosa Beach, CA 90254-4440 (310) 720-4336
John Sboto KSG Forensic & Investigative Services Inc
811 Wilshire Blvd Ste 1650
Los Angeles, CA 90017-2666		 (213) 489-9080
Lynda Schauer Zivetz, Schwartz & Saltsman, CPAs
11900 W Olympic Blvd Ste 650
Los Angeles, CA 90064-1046		 (310) 826-1040
Lester Schwartz Zivetz, Schwartz & Saltsman, CPAs
11900 W Olympic Blvd Ste 650
Los Angeles, CA 90064-1046		 (310) 943-8576
Maryellen Sebold BDO USA LLP
1888 Century Park E 4th Fl
Los Angeles, CA 90067-1708		 (310) 203-1268
Vincent Shannon Vincent J Shannon
199 1st St Ste 350
Los Altos, CA 94022-2768		 (650) 941-6492
David Shomaker Haynie & Company
4910 Campus Dr
Newport Beach, CA 92660-2119		 (949) 724-1880
Sarah Shotwell Fontana, Ca 92336 (562) 456-7458
Hugh Sills Hugh E Sills CPA
6080 Center Dr 6th Fl
Los Angeles, CA 90045		 (310) 338-0888
Barbara Simonich Barbara R Simonich CPA
10 Harris Ct Ste B3
Monterey, CA 93940-5739		 (831) 375-7779
Jacqueline Smart SingerLewak LLP
2050 Main St Fl 7
Irvine, CA 92614-8255		 (949) 261-8600
Monica Solis Huntington Park, Ca 90255 (323) 494-5602
Michael Spindler GlassRatner Advisory & Capital Group LLC
1925 Century Park E Ste 810
Los Angeles, CA 90067-2709		 (213) 399-9032
Kurt Stake Grobstein Teeple LLP
6300 Canoga Ave Ste 1500W
Woodland Hills, CA 91367-2555		 (818) 532-1020
Annette Stalker Stalker Forensics
4120 Douglas Blvd Ste 306-117
Granite Bay, CA 95746-5936		 (916) 710-8333
Jeff Stegner Stegner & Associates CPAs P.C.
2855 Mitchell Dr Ste 119
Walnut Creek, CA 94598-1627		 (925) 203-5011
Keith Stoneking Stoneking, CPA & Mediation Services
PO Box 1151
Sausalito, CA 94966-1151		 (415) 332-3064
Henry Stotsenberg Stotsenberg Consulting
40836 Calle Bandido
Murrieta, CA 92562-8700		 (951) 461-2042
Chia-Yueh Suen Berkeley Research Group, LLC
2049 Century Park East, Suite 2525
Los Angeles, CA 90067-3225		 (310) 499-4834
Brian Sullivan Sullivan & Company CPA Inc
177 Bovet Rd Fl Sixth
San Mateo, CA 94402-3116		 (650) 548-1120
Maureen Sullivan Santa Monica, CA 90403-4698 (310) 313-7514
Sima Tavares KPMG LLP
55 2Nd St Ste 1400
San Francisco, CA 94105-4534		 (510) 910-6256
Joshua Teeple Grobstein Teeple LLP
6300 Canoga Ave Ste 1500W
Woodland Hills, CA 91367-2555		 (949) 381-5656
Shant Tegeleci KPMG LLP
550 S Hope St Ste 1500
Los Angeles, CA 90071-2629		 (213) 972-4000
Suzanne Thompson TM Financial Forensics LLC
2 Embarcadero Center Suite 2510
San Francisco, CA 94111		 (415) 692-6364
Susan Thompson Hemming Morse LLP
7541 N Remington Ave Ste 103
Fresno, CA 93711-5861		 (559) 440-0575
John Tira RSM
44 Montgomery St Ste 3900
San Francisco, CA 94104-4812		 (415) 848-5313
Jared Tonks CBIZ
5060 California Ave Ste 800
Bakersfield, CA 93309-0731		 (661) 325-7500
Roberto Toscano Maywood, CA 90270-3416 (323) 369-2003
Avram Tucker TM Financial Forensics LLC
2 Embarcadero Center Suite 2510
San Francisco, CA 94111		 (415) 692-6355
Melissa Turriaga Ranching Cucamonga, Ca 91701 (909) 257-5186
Ranjeeta Ty Fontana, Ca 92337 (626) 463-3627
Michael Ueltzen EisnerAmper LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950		 (916) 563-7790
Joseph Valentine EisnerAmper LLP
3600 American River Dr Ste 150
Sacramento, CA 95864-5950		 (916) 563-7790
Felipe Villagrana Los Angeles, CA 90018-4521 (323) 283-1822
Reagan Wade Reagan S. Wade, CPA
148 Metairie Place
San Ramon, CA 94583		 (925) 828-0434
David Wall Vicenti Lloyd & Stutzman LLP
915 Wilshire Blvd Ste 2250
Los Angeles, CA 90017		 (213) 550-5422
Elaine White C2G International, LLC
27412 Aliso Creek Rd
Aliso Viejo, CA 92656-5337		 (949) 387-9400
Duncan Will CAMICO Mutual Insurance Company
1800 Gateway Dr Ste 300
San Mateo, CA 94404-4072		 (650) 743-3606
Eugenia Wu KPMG LLP
550 S Hope St Ste 1500
Los Angeles, CA 90071-2629		 (213) 533-3067
Keaton Young Crowe Horwath LLP
400 Capitol Mall Ste 1400
Sacramento, CA 95814-4498		 (559) 917-9877
Sacha Zadmehran Hemming Morse LLP
101 Montgomery St Ste 1400
San Francisco, CA 94104-4128		 (415) 836-4073
Stephen Zamucen Zamucen & Curren
17848 Sky Park Cir Ste C
Irvine, CA 92614-6135		 (949) 955-2522
Jennifer Ziegler Berkeley Research Group, LLC
2049 Century Park East, Suite 2525
Los Angeles, CA 90067-3225		 (310) 499-4853