Running a small firm can mean wearing every hat — practitioner, manager, marketer and IT department. The Small Firm Group is where California's small firms trade what actually works: pricing, staffing, technology, and growing a practice without losing your weekends.

You built your firm to do things your way. This is the community that helps you do it better — with peers who face the same decisions you do, not theory from firms ten times your size.

Small firms are the backbone of the profession — and the ones stretched thinnest. Connecting with peers gives you a sounding board for decisions you'd otherwise make alone: what to charge, who to hire, which tech to trust, and when to say no to a client

Denise Bethel

Senior Director of Business Development & Partnerships, CalCPA

Denise Bethel leads strategic growth, industry partnerships, and member engagement programs at CalCPA. She is the architect of CalCPA's Small Firm Practice Area and a driving force behind its CFO and CAS Advisory communities — collaborative spaces where practitioners, finance executives, and industry partners exchange ideas and find new paths to growth. Drawing on deep experience in business development and relationship building, Denise creates spaces where ideas become action and members leave with the relationships, insights, and strategies they need.

David Kells

Strategic Practice Management Leader, Whitman Advisory

David Kells advises CPAs and CPA firms on succession planning, drawing on more than 35 years in financial and professional services. After 17 years leading operations and system integrations at international banks, he served as Chief Operating Officer at a top U.S. accounting firm, where he helped drive growth from $90M to $400M and supported 40 M&A transactions. David holds a bachelor's degree in business administration and finance from Muhlenberg College and completed executive education in leadership at Columbia University.

Derrol Moorhead

Business Development & Membership, COCPA

Derrol Moorhead works to create a world-class experience for every COCPA member and partner — every single day. He oversees the COCPA's business development and membership programs, partnering with members and colleagues on initiatives that deepen engagement and advance the Society's mission, including the Independent Accountants Alliance, the COCPA Coaching Collaborative, and the Preferred Partner program. A second-generation Coloradan and grandfather of three (soon to be four), Derrol spends his time off golfing, traveling, cooking, and meeting members for coffee.

Diana F. Lotus

Partner, Miller Giangrande LLP

Diana F. Lotus has spent more than 20 years advising entrepreneurs, small business owners, multi-generational families, and high-net-worth individuals on strategic tax planning, business advisory, and trust and estate planning. Known for her practical approach and technical depth, she helps clients navigate complex financial decisions and preserve and grow their wealth. A dedicated mentor to rising professionals, Diana serves on committees with both the AICPA and CalCPA, and as Treasurer of the DhammaCakraTra Buddhist Community Center.

Disha Patel

Founder, ClearPath Accountancy

Disha Patel is the founder of ClearPath Accountancy, a Silicon Valley firm helping small to mid-sized businesses, startups, and individuals navigate accounting, tax, and financial strategy with clarity and confidence. With more than 15 years of experience across the U.S. and India — spanning tech startups, biotech, manufacturing, and private equity-backed companies — she launched her own firm in 2025, bringing a global perspective to audit, tax planning, and CFO advisory. Disha is a licensed CPA in California and a Chartered Accountant in India.

Echo Zhong, CPA

Founder, Zhong & Sanchez

Echo Zhong is the founder of Zhong & Sanchez, a technology-driven accounting and tax firm modernizing the client experience through AI and automation. Before founding the firm, she led financial operations as Head of Finance at a fast-growing hardware startup, then helped build automated accounting tools as a product manager at an OpenAI-backed AI bookkeeping company. With a career spanning public accounting, startup finance, and AI product development, Echo now leads AI adoption and technology integration across accounting firms and finance teams.

Jill Secard

Jill Secard brings broad leadership experience across private industry and the public sector, including healthcare, federal and state government, technology, consulting, and humanitarian aid NGOs, with deep expertise in membership organizations and global development agencies. She holds an International MBA from the University of San Diego and is certified in change management and project management. Off the clock, Jill plays pickleball, hikes with her dog, and travels whenever she can — this year on a raffle-won trip for two to Argentina.

Karl Strube

Founder, Solo Tax Prep & Planning Firm

Karl Strube runs a solo tax prep and planning firm focused on individuals with equity compensation — RSUs, ISOs, and ESPPs. He's passionate about delivering great client service while keeping the boundaries that let him run his practice, rather than letting it run him: he doesn't publish a phone number, and every client meeting is scheduled. Karl lives in Fresno with his wife Heidi and their three young children, and keeps a tradition of going hiking every April 14th.

Laurence Whittam

Practice Leader, Whitman Global Strategy

Laurence Whittam is a leading advisor to the accounting industry on outsourcing strategy. Over more than a decade, he has guided 500+ CPA and accounting firms across the U.S. in designing and managing high-performing offshore teams for tax, accounting, and audit — from readiness assessment and provider matchmaking through SLAs, governance, and leader coaching. A CPA Practice Advisor Top 20 Under 40 Influencer, Laurence is co-author of the AICPA Outsourcing Toolkit, a national speaker, and host of the Business Beyond Borders podcast.

Marjorie Natale

Senior Director of Growth and Engagement, Florida Institute of CPAs (FICPA)

Marjorie Natale builds partnership ecosystems that connect organizations, industry leaders, and professionals through education, thought leadership, and shared business goals. At the FICPA, she leads initiatives that strengthen industry relationships, expand partner engagement, and develop innovative sponsorship and alliance strategies. Passionate about reimagining traditional partnership models, Marjorie creates opportunities that go beyond sponsorship to foster year-round collaboration — pairing a strategic mindset with practical execution to deliver lasting value for the organization and the professionals it serves.

Matt Wilson, CPA

Partner, Wilson Ivanova Certified Public Accountants, Inc., APAC

Matt Wilson has served privately held companies since 1995, with deep experience providing accounting, tax, and consulting services to manufacturing and construction clients from his San Bernardino firm. He helps businesses strengthen financial operations through accounting software selection, internal controls, and employee training, and advises owners on growth, tax strategy, and succession planning. A frequent speaker at AICPA ENGAGE and the AICPA Construction and Real Estate Conference, Matt is a past president of CalCPA's Inland Empire Chapter and teaches auditing and financial reporting at Cal State San Bernardino.

Miklos Ringbauer, CPA

Founder, MiklosCPA Inc.

Miklos Ringbauer is the founder of MiklosCPA Inc., a Southern California accounting and tax strategy firm serving businesses and enterprise leaders from offices in Los Angeles and Orange County. His firm pairs customized accounting solutions with real-time data and analytics delivered in plain language, so decision-makers fully understand their financial picture. Miklos serves as 2026–27 Chair of the CalCPA State Board of Directors and as an AICPA Governing Council member representing California, teaches federal taxation at Orange Coast College, and holds an Executive MBA from USC.

Raffi G. Kurkjian, CPA

Founder, RGK Accountancy, P.C.

Raffi G. Kurkjian has more than a decade of experience serving labor unions, nonprofits, and small businesses, specializing in labor union accounting, financial and ERISA audits, and small-business management — combining top-100-firm expertise with personalized service. Named one of LA's Top 100 Accountants by the Los Angeles Business Journal in 2024 and 2025, Raffi is a past president of the CalCPA Los Angeles Chapter and former chair of its Scholarship Committee. Guided by his late father's mantra — "Raise and Rise" — he champions the next generation of accountants.

Wesley Hartman

Founder, Automata Practice Development

Wesley Hartman is the founder of Automata Practice Development, a managed automation service provider building custom automations that eliminate accountants' pain points. Before launching Automata, he spent 15 years as Director of Technology at a 40-user public accounting firm, where he honed his strengths: weaving technology into existing firm processes and analyzing data patterns to streamline how information moves through systems. Wesley holds a bachelor's degree in computer engineering from Cal State Northridge, and hosts a Halloween haunted house for his community every year.