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Peer Review Program Directory of Reviewers

The reviewers in this directory are eligible to perform peer reviews and have chosen to be listed. The listing of a reviewer does not constitute an endorsement either by the California Society of CPAs or American Institute of CPAs. The Standards for Performing and Reporting on Peer Reviews sets forth specific qualifications for reviewers. It is the sole responsibility of a firm to decide whether or not the reviewer they engage to perform their review is appropriately qualified.


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Additional Resources :
Practice Codes
Industry Codes

Questions? Contact :
Administrative and Scheduling — (650) 802-2486
Susan Lamb, supervisor
Tara Carolan, peer review scheduler
Martin Mitra, peer review scheduler

Technical
Linda McCrone, director — (650) 802-2340
Al Clavelli, technical reviewer — (650) 802-2342


PRACTICE CODES

1 SEC Rules and Regulations
3 Prospective Financial Information
5 Audits Under Government Auditing Standards (Yellow book) ( Excluding Single Audit Act (A-133) Engagements )
13 Single Audit Act (A-133) Engagements Under Government Audting Standards (Yellow Book)
7 Audits of Federally Insured Depository Institutions (with more than $500 million or greater in total assets)
18 Other Bank Audits
9 Other Audits Under Statements on Auditing Standards
10 Audits of Employee Benefit Plans
11 Attest Services ( Excluding Prospective Financial Information )
14 Audits of Non-SEC Registrants under PCAOB Standards

INDUSTRY CODES

110
115
125
126
135
140
155
165
175
180
185
186
190
200
205
210
216
217
222

Agricultural, Livestock, Forestry & Fishing
Airlines
Banking
FDIC Banking*
Brokers & Dealers in Securities
Brokers & Dealers in Commodities
Common Interest Realty Associations
Construction Contractors
Credit Unions
Extractive Industries — Oil and Gas
Extractive Industries — Mining
Federal Financial Assistance Programs
Finance Companies
Property and Casualty Insurance Companies
Government Contractors
Health Maintenance Organizations
Hospitals
Nursing Homes
HUD Program

230
240
250
260
268
295
300
308
310
320
325
330
335
380
385
390
395
400
405
410
420

Investment Companies and Mutual Funds
Life Insurance Companies
Mortgage Banking
Not-for-Profit Organizations**
Personal Financial Statements
Real Estate Investment Trusts
Reinsurance Companies
Rural Utilities Service Borrowers
Savings and Loan Associations
School Districts
State and Local Government
Telephone Companies
Utilities
Defined Contribution Plans Full Scope
Defined Contribution Plans Ltd. Scope
Defined Benefit Plans Full Scope
Defined Benefit Plans Ltd. Scope
ERISA Health & Welfare Plans
Other ERISA Plans
Other Employee Benefit Plans
Industries Covered Under Single Audit Act A-133

* 126 Federally Insured Depository Institutions having total assets of $500 million or greater at the beginning of its fiscal year
** 260 Including Voluntary Health and Welfare Organizations

California

Adair & Evans
P. O. Box 150
Tulare, CA 93275-0150
(559) 688-0655 Fax: (559) 688-2492
Eric M. White/37386
Bret P. Stuber/1574546
Firm Size: 11 – 19
Reviews: System, Engagement, Report

AICPA Firm #:


10000274
Practice Codes:
3, 5, 10, 11, 13
Industry Codes:
110, 165, 222, 250, 325, 380

Allen & Cook, Inc.
1530 The Alameda, Ste. 200
San Jose, CA 95126-2303
(408) 293 3004 Fax: (408) 293 6243
John Bellitto/1180407
Firm Size: 6 – 10
Reviews: System, Engagement, Report

AICPA Firm #:

10101070
Practice Codes: 5, 9, 10, 13
Industry Codes: 110, 155, 165, 222, 260, 380, 385, 405

Over 16 years experience in practice monitoring programs. Mr. Bellitto is a member of the California AP&AS Committee.

Allen, Haight, Cooney & Monaghan, LLP
2302 Martin, Ste., 475
Irvine, CA 92612
(949) 852-9433 Fax: (949) 852-9620
R. Lee Haight/334660
www.ahcllp.com
Firm Size: 20 - 49
Reviews: System, Engagement, Report

AICPA Firm #:

10083352
Practice Codes: 3, 9, 10, 11
Industry Codes: 135, 165, 190, 210, 216, 230, 250, 260,
268, 380, 385, 400, 405, 410

Barbich , Longcrier, Hooper & King, A. C.
P. O. Box 11171
Bakersfield, CA 93389
(661) 631-1171 Fax: (661) 631-0244
Geoff King/1061601, Gary Jensen/20603
Firm Size: 20 – 49
Reviews: System, Engagement, Report

AICPA Firm #:

10049358
Practice Codes: 3, 5, 9, 10, 11, 13
Industry Codes: 110, 165, 180, 222, 250, 260, 268, 325,
380,385, 390, 395, 400, 405, 410, 420
Geoff King is a past chair of the Peer Review Committee, and past member of the AICPA Peer Review Board. Gary Jensen is a past member of the Peer Review Committee.

Benson & Neff, CPAs, P. C.
One Post Street, Ste. 2150
San Francisco, CA 94104 5225
(415) 705-5615 Fax: (415) 705-5633
Thomas J. Parry/1068936
tom@bensonneff.com
www.bensonneff.com
Firm Size: 6 – 10
Reviews: System, Engagement, Report, Center PRP

AICPA Firm #:

10004680
Practice Codes: 1, 9, 10, 11, 14
Industry Codes: 230, 260, 385, 395
Former member of the Center PRP Peer Review Committee. Current member of the AICPA Peer Review Board and the California Peer Review Committee.

Stephen M. Bishop , CPA
3726 Tibbetts, Ste. C
Riverside, CA 92506
(951) 787-1100 Fax: (951) 787-1144
Stephen M. Bishop/1141414
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

1141414
Practice Codes: 9
Industry Codes: 165, 260
Enngagement practice also includes professional (physicians) and retail trades.

Brakensiek Leavitt Pleger, LLP
5670 Wilshire Blvd., Ste. 1450
Los Angeles, CA 90036
(323) 954-3100 Fax: (323) 857-0048
Corinne Pleger/1166596
corinne@blp-cpas.com
www.blp-cpas.com
Firm Size: 6 – 10
Reviews: System, Engagement, Report

AICPA Firm #:

10106658
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 186, 222, 260, 385, 420
Tips for improvement offered as part of review. We have a varied client base and experience.
Brown , Armstrong, Paulden, McCown, Starbuck
& Keeter, A. C.
4200 Truxtun Avenue, Ste. 300
Bakersfield, CA 93309-0668
(661) 324-4971 Fax: (661) 324-4997
Burton H. Armstrong/20998
Andrew J. Paulden/48493
www.bacpas.com
Firm Size: 50 – 100
Reviews: System, Engagement, Report, Center PRP

AICPA Firm #:

10090180
Practice Codes: 1, 3, 5, 7, 9, 10, 11, 13, 18
Industry Codes: 110, 125, 126, 135, 165, 180, 185, 186, 190, 210, 216, 222, 250, 260, 268, 320, 325, 380, 385, 390, 395, 400, 405, 410, 420
300 reviews completed. Many reviews are repeat visits.

Dean L. Burdsall , An Accountancy Corporation
288 Monarch Terrace
Brentwood, CA 94513-6421
(925) 634-1388 Fax: (925) 516-8423
Dean L. Burdsall/109930
dburd@hotmail.com
Firm Size: 1
Reviews: Engagement, Report

AICPA Firm #:

80109930
Practice Codes: N/A
Former member of the Peer Review Committee and the AICPA PCPS Peer Review Committee.

Caldwell , Becker, Dervin, Petrick & Co., LLP
20750 Ventura Boulevard, Ste. 140
Woodland Hills, CA 91364 2338
(818) 704-1040 Fax: (818) 704-5536
Thomas F. Caldwell Jr./1044852
tarzanatom@mindspring.com
Betty Dervin/1067698
bdervin@mindspring.com
http://cbdpcpas.com
Firm Size: 6 – 10
Reviews: System, Engagement, Report, Center PRP

AICPA Firm #:

10104959
Practice Codes: 3, 9, 10, 11
Industry Codes: 110, 155, 165, 250, 260, 268, 380, 385, 390, 395, 400, 405, 410
Team captains include former Center PRP and Peer Review Committee members. We have performed peer reviews since 1980.

Campbell , Taylor and Company
3741 Douglas Blvd., Ste. 350
Roseville, CA 95661
(916) 929-3680 Fax: (916) 929-7443
Stephen B. Taylor/1047043
staylor@campbelltaylor.com
Firm Size: 11 – 20
Reviews: System, Engagement, Report

AICPA Firm #:

10054870
Practice Codes: 3, 5, 9, 10, 11, 13
Industry Codes: 165, 222, 250, 260, 265, 325
Peer reviews, governmental, non profit, small business, HUD, employee benefit plans.

Chiang Hammon & Company
2007 W. Hedding, Ste. 209
San Jose, CA 95128-1428
(408) 244-2002 Fax: (408) 244-2333
Bret H. Hammon/1120144
Firm Size: 2 - 5
Reviews: System, Engagement, Report

AICPA Firm #:

10107287
Practice Codes: 3, 9, 11, 13
Industry Codes: 110, 120, 155, 165, 222, 260, 320, 325, 340
Governmental, non-profit, A-133 and agricultural. Small Firms.

Constance Coughlan , CPA
525 Lincoln Avenue
Napa, CA 94558
(707) 255-0677 Fax: (707) 255-0687
Constance Coughlan/1506071
constance@mccoughlan.com
http://www.mccoughlan.com
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

3881319
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 110, 155, 165, 186, 205, 222, 250, 260, 268, 325, 380, 385, 420
Educational approach to peer review for local and regional firms. Seventeen years experience as a peer reviewer. Also consultation inspection and monitoring services.

Damore , Hamric & Schneider, Inc.
2856 Arden Way, Ste. 200
Sacramento, CA 95825-1376
(916) 481-2856 Fax: (916) 488-4428
Ronald Alan Ley/1080475
Firm Size: 11 – 19
Reviews: System, Engagement, Report

AICPA Firm #:

10095194
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 165, 222, 260, 268, 325, 380, 385

Paul A. Dictos Accountancy Corp. , CPA
1535 E. Shaw Avenue, Ste. 103
Fresno, CA 93710-8012
(559) 224-7313 Fax: (559) 224-8203
Paul A. Dictos/1301966
pdictos@pauldictos.com
Firm Size: 2 - 5
Reviews: System, Engagement, Report

AICPA Firm #:

10080720
Practice Codes: 4, 5, 9, 11, 13
Industry Codes: 110, 165, 186, 205, 260, 268, 270, 305, 315, 325, 420
Performing reviews since 1991. Specializing in small to medium sized firms.

Feldman & Overeem, CPAs, Inc.
11900 Olympic Blvd, Ste. 670
Los Angeles, CA 90064-1151
(310) 826-9116 Fax: (310) 826-3626
David A. Feldman/1178497
david@feldover.com
Firm Size: 2 - 5
Reviews: Engagement, Report

AICPA Firm #:

10119563
Practice Codes: 11
Industry Codes: 260
Performing peer reviews since 1991. Specializing in engagement and report reviews for small firms.

Ferri & Company
500 N. Brand Blvd., Ste. 930
Glendale, CA 91203
(818) 244-7544 Fax: (818) 244-7616
Fred Theissen/1030914
fredt@ferri-co.com
Firm Size: 2 - 5
Reviews: Engagement, Report

AICPA Firm #:

10111094
Practice Codes: 3, 5, 9, 10, 13
Industry Codes: 165, 260, 268, 380, 385, 420

Gallina , LLP
8001 Folsom Blvd., 2 nd Floor
Sacramento, CA 95826 2621
(916) 383-4020 Fax: (916) 383-3329
Lawrence R. Taylor/1117040
Firm Size: 100 +
Reviews: System, Engagement, Report

AICPA Firm #:

10023482
Practice Codes: 3, 5, 9, 10, 13
Industry Codes: 110, 165, 185, 222, 260, 380, 385, 400, 405, 410, 420

Gerber & Company, Inc.
1880 Century Park East, #200
Los Angeles, CA 90067-1602
(310) 432-4033 Fax: (310) 289-8186
Howard Siegman/1096294
hs@gerberco.com
www.gerberco.com
Firm Size: 6 – 10
Reviews: System, Engagement, Report
AICPA Firm #:
1096294
Practice Codes:
9, 10, 11
Industry Codes:
155, 165, 190, 260, 380, 385
A full service firm oriented toward performing peer reviews of small firms. Over 400 reviews performed.

Paul H. Glass, A.C.
920 Hampshire Road Ste. A29
Westlake Village, CA 91361
(805) 557-1040 Fax: (805) 557-1137
Paul H. Glass/1016275
paulhglass@cpateam.com
Firm Size: 1
Reviews: System, Engagement, Report, Center PRP

AICPA Firm #:

10126069
Practice Codes: 5, 9, 10, 13
Industry Codes: 175, 222, 260, 380, 385
Paul maintains offices in both California and Arizona. He has performed many reviews of small, medium and large firms in a variety of states.

Goehner Accountancy Corporation
251 So. Lake Avenue, Ste. 190
Pasadena, CA 91101
(626) 449-6321 Fax: (626) 449-7091
Doug Blensly/71660
Delbert M. Goehner/304106
Firm Size: 6 – 10
Reviews: System, Engagement, Report
AICPA Firm #:
10097314
Practice Codes:
5, 9, 10, 13
Industry Codes:
165, 222, 245, 260, 268, 270, 385, 420

Grant Bennett Associates
1333 N. California Blvd., Ste. 345
Walnut Creek, CA 94596-4587
(925) 932-6856 Fax (925) 933-5484
Ed Griswold/325160
David Wilson/930095
ed@gbacpa.com
Firm Size: 11- 19
Reviews: System, Engagement, Report

AICPA Firm #:

10026658
Practice Codes: 3, 5, 9, 10, 11
Industry Codes: 110, 135, 165, 186, 190, 260, 268, 300, 325, 380, 385, 390, 395, 400, 420
Immersed in practice monitoring since 1981. Served on national and state peer review committees. Ask for references.

GYL Decauwer
8577 Haven Avenue, Ste. 306
Rancho Cucamonga, CA 91730
(909) 948-9990 Fax: (909) 948-9633
John Lerias/1095996
john@gyldecauwer.com
Firm Size: 11 – 19
Reviews: System, Engagement, Report

AICPA Firm #:

10143437
Practice Codes: 3, 9, 10, 11, 13
Industry Codes: 110, 135, 155, 165, 186, 260, 268, 325, 380, 385, 400
Extensive experience in quality control issues of firms that have undergone mergers and acquisitions. Our approach is practical, effective and friendly to your peer review process.

Heidenreich & Heidenreich, CPAs
15545 Bear Valley Road, Ste. B
Hesperia, CA 92345
(480) 704-6301 Fax: (480) 785-4619
Suzanne Heidenreich/1115716
suzannehcpa@cox.net
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10117486
Practice Codes: 3, 5, 9, 10, 11, 13
Industry Codes: 155, 165, 222, 250, 260, 268, 325, 380, 385, 420
Performed over 1,000 peer reviews. Main focus is directed towards small firms.

Perry M. Henderson , CPA
222 East Olive Avenue, Ste. 5C
Redlands, CA 92373
(909) 792 4268 Fax: (909) 792 5659
Perry M. Henderson/1081079
perry@pmhendersoncpa.com
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

10107304
Practice Codes: 5, 9, 13
Industry Codes: 260, 420
Performed over 300 reviews for small firms. Specializing in non-profit and small business. Past member of the Peer Review Committee.

Hurley & Company
15600 Devonshire St, Ste 206
Granada Hills, CA 91344-7241
(818) 895-1943 Fax: (818) 891-8050
Michael B. Hurley/1191764
hcocpa@aol.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10103259
Practice Codes: 1, 5, 9, 10, 13, 14
Industry Codes: 135, 165, 216, 260, 380, 385
Performed over 300 reviews. Current member of the Peer Review Committee.

Jeffery , Corrigan & Shaw, LLP
716 Corporate Center Drive
Pomona, CA 91768
(626) 449 5789 Fax: (626) 449 5644
Nancy J. Corrigan/1095602
ncorrigan@jcs-cpa.com
Firm Size: 6 – 10
Reviews: System, Engagement, Report

AICPA Firm #:

10099598
Practice Codes: 9, 10, 13
Industry Codes: 165, 260, 268, 380, 385
Our client base is varied and our services are diversified. Peer reviews are performed on a constructive and informative basis, including for- and non-profit entities.

RH Johnston Accountancy, Inc.
21031 Ventura Blvd, Ste 210
Woodland Hills, CA 91364
(818) 346-9800 Fax: (818) 346-0609
Robert H. Johnston/1030850
bjohnston@johnstoncpa.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10126116
Practice Codes: 9, 10
Industry Codes: 250, 260, 385
Our goal is to provide sensible, cost-effective and informative reviews.

Kemper CPA Group LLC
3031 W. March Lane, Ste. 133S
Stockton, CA 95219
(209) 473-2001 Fax: (209) 473-1761
Lammert Van Laar III/1114891
lvanlaar@kcpag.com
Firm Size: 5 - 20
Reviews: System, Engagement, Report

AICPA Firm #:

10037052
Practice Codes: 3, 5, 9, 10, 11, 13
Industry Codes: 110, 165, 190, 260, 268, 325, 385, 420
Kemper CPA Group is a regional accounting firm with multiple offices, with 5 to 20 professionals per office. Our expertise is the local, full-service accounting office.

Kennedy & Kennedy
1700 North E Street, Ste. 201
San Bernardino, CA 92405
(909) 886 5048 Fax: (909) 882 3852
James N. Kennedy/1035877
Firm Size: 6 – 10
Reviews: System, Engagement, Report
AICPA Firm #:
10102960
Practice Codes:
3, 5, 9,10, 11, 13
Industry Codes:
155, 165, 186, 222, 250, 260, 268, 380, 385

Lucas, Horsfall, Murphy & Pindroh, LLP
100 E. Corson Street, Ste. 200
Pasadena, CA 91103-3841
(626) 744-5100 Fax: (626) 744-5110
Curt Natham/1525000
Firm Size: 20 – 49
Reviews: System, Engagement, Report

AICPA Firm #:

10097416
Practice Codes: 3, 5, 9, 10
Industry Codes: 165, 265
Performing peer reviews since 1995. We provide peer review and annual inspection assist services also.

Daniel Matter & Company
1302 E. Thousand Oaks Blvd.
Thousand Oaks, CA 91362
(805) 495-8205 Fax: (805) 495-7735
Daniel R. Matter/549350
Firm Size: 6 – 10
Reviews: System, Engagement, Report

AICPA Firm #:

10101313
Practice Codes: 1, 3, 5, 9, 10, 11
Industry Codes: 165, 205, 222, 260, 268, 325, 380, 385, 390, 395, 400, 405, 410, 420
Member of the California Board of Accountancy Administrative Committee.

Mayer Hoffman McCann, P. C.
84 S. 1 st St., 3 rd Fl
San Jose, CA 95113-2330
(408) 794-3554 Fax: (408) 295-3818
James L. Babcock/28537
jbabcock@cbiz.com
www.mhm-pc.com
Firm Size: 11 – 19
Reviews: System, Engagement, Report

AICPA Firm #:

10080410
Practice Codes: 5, 9, 10, 13, 14
Industry Codes: 135, 165, 250, 260, 268, 295, 300, 380, 385, 390, 395, 400, 405, 410, 420
Jim Babcock is a member of the CALCPA Accounting Principles and Auditing Standards Committee.

McCurry & White, LLP
3031 W. March Ln
The Fountains-Ste. 205 West
Stockton, CA 95219-6500
(209) 957-0369 Fax: (209) 957-0356
John H. White/10181
mwllp2001@aol.com
Firm Size: 11 - 19
Reviews: System, Engagement, Report

AICPA Firm #:

10149327
Practice Codes: 5, 9, 13
Industry Codes: 222, 268, 325, 420

Mark R. McDonell
511 Humboldt Street
Santa Rosa, CA 95404
(707) 526 9621 Fax: (707) 526-5510
Mark R. McDonell/1184946
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

10115226
Practice Codes: 3, 5, 9, 11, 13
Industry Codes: 110, 155, 165, 260, 268, 420
Extensive auditing and accounting experience at the national and local firm levels.

Mead , Allsup & Rezende
1475 S. State College, Ste. 106
Anaheim, CA 92806 5701
(714) 563-2727 Fax: (714) 563-1363
Jeffrey E. Mead/1094739
jeff@meadcpas.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10081457
Practice Codes: 3, 5, 9, 11, 13
Industry Codes: 155, 165, 186, 260, 268, 420
CART reviewer for the Peer Review Program and current member of the Peer Review Committee. Have performed peer reviews for 15 years.

Lawrence R. Mitchell & Company
880 Apollo Street, Ste. 140
El Segundo, CA 90245
(310) 563-1010 Fax: (310) 563-1011
Lawrence R. Mitchell/1554144
larry@lrmcocpas.com
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

10139588
Practice Codes: 9, 10
Industry Codes: 210, 216, 260, 380, 385
Experienced in system reviews, and specializing in pension plan and non-profit audits.

Newman Associates
222 D Street, Ste. 9B
Davis, CA  95616
(530) 757-7402    Fax: (530) 757-7403
Andrew Newman/1678463
Firm Size:  2 - 5
Reviews:  System, Engagement, Report 		 

AICPA Firm #:


 10151312
Practice Codes:
  10, 13
Industry Codes:
  205, 380, 385, 420

Noe and Company
154 Santa Clara Avenue
Oakland, CA 94610
(510) 888-1599 Fax: (510) 654-4891
Sijoon Noe/1530684
Firm Size: 1
Reviews: System, Engagement, Report
AICPA Firm #:
10153669
Practice Codes:
5, 9, 13
Industry Codes:
205, 222, 260, 420

Richard J. Phillips, CPA
2019 Westwind Drive, Ste. B
Bakersfield, CA 93301-3015
(661) 633-9844 Fax: (661) 633-9493
Richard J. Phillips/1068988
Firm Size: 2-5
Reviews: System, Engagement, Report

AICPA Firm #:

10124556
Practice Codes: 3, 5, 9, 13
Industry Codes: 110, 165, 260, 268, 320
Prior experience - 15 years with local firm with over 30 professionals, 8 years as aduit partner. Current member of the Peer Reivew Committee.

Powell & Spafford, LLP
P. O. Box 8847
Redlands, CA 92375
(909) 885-7721 Fax: (909) 885-7541
Jessie C. Powell/1133899
Patrick D. Spafford/1643022
jessie@powellspafford.com
pat@powellspafford.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10146941
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 110, 165, 186, 210, 222, 260, 268, 320, 325, 385, 395, 420
Experienced in system reviews. Specializing in single, governmental and non-profit audits.

Edward A. Rose Jr ., CPA, APC
1550 6 th Avenue
San Diego, CA 92101
(619) 232-7979 Fax: (760) 432-6133
Edward A. Rose/1119822
edrose.attycpa@cox.net
Firm Size: 1 – 2
Reviews: System, Engagement, Report

AICPA Firm #:

10147012
Practice Codes: 5, 9, 11, 13
Industry Codes: 155, 165, 222, 250, 260, 268, 325, 420

Sanders, Palm and Associates, Inc.
3377 Coach Lane, Ste. G
Cameron Park, CA 95682 8440
(530) 677 0219 Fax: (530) 677 8798
David A. Palm/1107206
dpalmcpa@yahoo.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10083592
Practice Codes: 11
Industry Codes: 110, 155, 165, 260, 268
Performing reviews for small to medium sized firms since 1991. We understand the local full service accounting firms.

Roy R. Seiler , CPA
201 C North Tehama
Willows, CA 95988
(530) 934 8841 Fax: (530) 934 8849
Roy R. Seiler/1107774
rseiler@sbcglobal.net
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

1107774
Practice Codes: 3, 4, 5, 9, 13
Industry Codes: 110, 165, 260, 268, 270, 325
Agricultural accounting and governmental audits, including A-133. Over 350 peer reviews performed.

Thomas F. Seymour & Co., CPA
P. O. Box 661838
Arcadia, CA 91066 - 1838
(626) 855-9588 Fax: (626) 855-9587
Thomas F. Seymour/1010305
tomseymourcpa@aol.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10126591
Practice Codes: 3, 5, 10, 13
Industry Codes: 155, 165, 222, 260, 268

David E. Stokes, CPA, A Professional Corp.
1400 Jensen Avenue
Sanger, CA 93657
(559) 875-5528 Fax: (559) 875-3357
David Eugene Stokes/1174490
Firm Size: 1
Reviews: System, Engagement, Report
AICPA Firm #:
10144333
Practice Codes:
5, 9, 13
Industry Codes:
110, 120, 165, 222, 225, 245, 270, 280, 305

Teaman , Ramirez & Smith, Inc.
4201 Brockton Avenue, Ste. 100
Riverside, CA 92501-3431
(951) 274-9500 Fax: (951) 274-7828
Richard A. Teaman/8744
David M. Ramirez/1615753
rteaman@trscpas.com
dramirez@trscpas.com
www.trscpas.com
Firm Size: 11 – 19
Reviews: System, Engagement, Report

AICPA Firm #:

10091330
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 110, 165, 186, 260, 268, 325, 385, 395, 420
Extensive experience with governmental entities and non-profit organizations.

David E. Vaughn, CPA
2495 W. March Lane, Ste. 75
Stockton, CA 92507-8207
(209) 957-8806 Fax: (209) 957-9589
David E. Vaughn/1199376
david@vaughnaccounting.com
Firm Size: 2-5
Reviews: System, Engagement, Report

AICPA Firm #:

10130447
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 155, 186, 222, 260, 325, 380, 390, 420
Reviewer for the Peer Review Program. Small to medium sized firms. Competitive rates. Call for an estimate

Vilmure, Peeler & Boucher, LLP
13305 E. Penn St., Ste. 200
Whittier, CA 90602-1728
(562) 945-1611 Fax: (562) 693-4636
Michael D. Mangold/47791
mikemangold@vpbcpas.com
Firm Size: 11 – 19
Reviews: System, Engagement and Report

AICPA Firm #:

10090071
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 165, 186, 190, 222, 260, 268, 380, 385, 390, 395, 420

Experienced reviewers since 1991. Offer an efficient and educational peer review.

Vocker Kristofferson and Co., CPAs
1700 S. El Camino Real, Ste. 506
San Mateo, CA 94402 3047
(650) 574 5000 Fax: (650) 574 2334
Marianne Kristofferson/26364
mariannevkco@sbcglobal.net
Firm Size: 6 – 10
Reviews: System, Engagement, Report
AICPA Firm #:
10113973
Practice Codes:
9, 10, 13
Industry Codes:
135, 155, 165, 222, 230, 250, 260, 380, 385, 405, 420

John Waddell & Co.
3416 American River Drive, Ste. A
Sacramento, CA 95864
(916) 488 2460 Fax: (916) 488 2466
Debbie McCardle Ask/58575
debbie@jwaddell.com
Firm Size: 6 – 10
Reviews: System, Engagement, Report

AICPA Firm #:

10073410
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 140, 260, 380, 385, 400, 420
Debbie McCardle Ask is an experienced reviewer who is currently serving her fourth term on the Peer Review Committee.

Robert Garrett West & Co., CPA
664-A Freeman Lane #220
Grass Valley, CA 95949-9630
(866) 838 8400 Fax: (530) 272-7048
Robert G. West/1092622
rwestcpa@sbcglobal.net
Firm Size: 2 – 5
Reviews: System

AICPA Firm #:

1092622
Practice Codes: 9
Industry Codes: 155, 260,
Accountant’s malpractice defense and California Board of Accountancy enforcement consultation.

Mark F. Wille , APAC
1451 Quail Street, No. 107
Newport Beach, CA 92660
(949) 852 1040 Fax: (949) 852-1045
Mark F. Wille/1082539
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

1082539
Practice Codes: 3, 5, 9, 11, 13
Industry Codes: 135, 165, 190, 222, 250, 260, 265, 420
Member of the California Society of CPAs Accounting Principles and Auditing Standards Committee for over a decade. Mark really understands the needs of small and mid sized CPA firms.

T. James Williams & Company, A. C.
7080 N. Whitney, #103
Fresno, CA 93720-0154
(559) 322-9100 Fax: (559) 322-1098
T. James Williams/1054136
jimw@tjwco.com
www.tjwco.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report
AICPA Firm #:
10114066
Practice Codes:
3, 5, 9, 11, 13
Industry Codes:
110, 165, 222, 260, 420

Wu, Liang & Huang, CPAs, LLP
10050 Garvey Avenue, Ste. 205
El Monte, CA 91733-2093
(626) 579-1275 Fax: (626) 579-1276
Jerry Huang/1578052
jerry@wlhcpas.com
Jany Li Cheng/3674418
janycheng@wlhcpas.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10099891
Practice Codes: 9, 11
Industry Codes: 190

Alaska

Robert M. Thaggard , CPA
14801 Depriest Ave.
Palmer, AK 99645
(907) 841-0279 Fax: (907) 745-1701
Robert M. Thaggard/1061171
robert@rmtcpa.com
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

10108523
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 110, 155, 165, 260, 385
Alaska firm qualified to perform peer reviews for sole proprietorships and small to medium size partnerships. Performed peer reviews since 1988. Visit website at www.rmtcpa.com

Arizona

Ball & McGraw, P. C.
351 W. Hatcher
Phoenix, AZ 85021-2453
(602) 942-3435 Fax: (602) 942-8555
Douglas Lee Ball/1036659
ballmcgraw@att.net
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

1036659
Practice Codes: 5, 9, 10, 11, 13
Industry Codes: 155, 165, 186, 260, 268, 320, 385, 420
Peer reviews for the small practitioner. Please visit us at www.ball-mcgraw.com .

Bitner & Collings, PLLC
2930 N. Swan Road, Ste. 209
Tucson, AZ 85712-1273
(520) 321-1334 Fax: (520) 325-1121
Gerald Ray Bitner/67792
bitner@cpatucson.com
Paul A. Collings/2545810
paul@cpatucson.com
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

67792
Practice Codes: 3, 5, 9, 10, 13
Industrial Codes: 155, 165, 260, 380, 385

Eve Devolites & Company, CPA
P. O. Box 10005
Glendale, AZ 85318
(623) 516-9700 Fax: (602) 516-8692
Eve Devolites/1564427
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10145317
Practice Codes: 5, 9, 11, 13
Industrial Codes: 260

P aul H. Glass, A.C.
22067 N. O’Sullivan Drive
Maricopa, AZ 85239-2288
(520) 568-2120 Fax: (520) 316-6663
Paul H. Glass/1016275
paulhglass@cpateam.com
Firm Size: 1
Reviews: System, Engagement, Report, Center PRP

AICPA Firm #:

10126069
Practice Codes: 5, 9, 10, 13
Industry Codes: 175, 222, 260, 380, 385
Paul maintains offices in both California and Arizona. He has performed many reviews of small, medium and large firms in a variety of states.

Heidenreich & Heidenreich, CPAs
12020 S. Warner-Elliott Loop, Ste. 121
Phoenix, AZ 85044-2700
(480) 704-6301 Fax: (480) 785-4619
Suzanne Heidenreich/1115716
suzannehcpa@cox.net
Firm Size: 2 – 5
Reviews: System, Engagement, Report

AICPA Firm #:

10117486
Practice Codes: 3, 5, 9, 10, 11, 13
Industry Codes: 155, 165, 222, 260, 268, 325, 335, 380, 385, 420
Performed over 1,000 peer reviews. Main focus is directed toward small firms.

Heinfeld , Meech & Co., P. C.
10120 N. Oracle Road
Tucson, AZ 85704
(520) 742-2611 Fax: (520) 742-2718
Corey Arvizu/1674896
carvizu@heinfeldmeech.com
Jennifer Shields/1617765
Jennifer@heinfeldmeech.com
Firm Size: 50 – 100
Reviews: System, Engagement and Report

AICPA Firm #:

10101495
Practice Codes: 5, 9, 13
Industry Codes: 186, 260, 320, 325, 410, 420
Specializes in governmental and not-for-profit organizations including single audits. Member of the Governmental Audit Quality Center.

Liem & Company, P.C.
4455 E. Camelback Rd., Ste. E290
Phoenix, AZ 85018
(602) 667-6040 Fax: (602) 667-6039
Henry A. Liem/1005708
hliem@liemcpa.com
Firm Size: 2 – 5
Reviews: System, Engagement and Report

AICPA Firm #:

10139674
Practice Codes: 9, 10, 11
Industry Codes: 165, 205, 250, 260, 268, 320, 380, 385, 390, 395
Over 30 years accounting and auditing experience. Many repeat visits. Will do reviews outside Phoenix area, including out of state.

Gary J. Wood , P. C.
P. O. Box 12556
Tempe, AZ 85284
(480) 820-5057 Fax: (602) 234-6551
Gary J. Wood/1076111
cpa@garyjwoodpc.com
www.garyjwoodpc.com
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

1076111
Practice Codes: 5, 9
Industry Codes: 155, 260
Peer reviews for the individual practitioner and the smaller firm since 1991. Call for quote.

Colorado

Marcia J. Hein , CPA
807 Marble Drive
Fort Collins, CO 80526
(970) 282-8229 Fax: (970) 282-8229
Marcia J. Hein/1141590
Marcia@mjh-cpa.com
Firm Size: 1
Reviews: System, Engagement, Report

AICPA Firm #:

10155807
Practice Codes: 9, 10
Industry Codes: 110, 165, 260, 385
Performing reviews since 1986, specializing in small to medium sized firms. Former chair of the Peer Review Committee and former member of the Center PRP Peer Review Committee.

Alpha Listing by Reviewer's Name and Firm

A
Burton H. Armstrong
Brown, Armstrong, Paulden, McCown, et al

Corey Arvizu
Heinfeld, Meech & Co., P. C., AZ

B
James L. Babcock
Mayer Hoffman McCann, P. C.

Douglas Lee Ball
Ball & McGraw, P. C., AZ

John Bellitto
Allen & Cook, Inc.

Stephen M. Bishop
Stephen M. Bishop, CPA

Gerald Ray Bitner
Bitner & Collings, PLLC, CPA, AZ

Doug Blensly
Goehner Accountancy Corp

Dean Burdsall
Dean Burdsall, An Accountancy Corp.

C
Thomas F. Caldwell Jr.
Caldwell, Becker, Dervin, Petrick & Co.

Jany Cheng
Wu Liang & Huang, CPAs

Paul A. Collings
Bitner & Collings, PLLC, AZ

Nancy J. Corrigan
Jeffery, Corrigan & Shaw, LLP

Constance Coughlan
Constance Coughlan, CPA

D
Betty Dervin
Caldwell, Becker, Dervin, Petrick & Co.

Eve Devolites
Eve Devolites, CPA, AZ

Paul A. Dictos
Paul A. Dictos Accountancy Corporation

E F
David A. Feldman
Feldman & Overeem, CPAs, Inc.

G

Ed Griswold
Grant Bennett Associates

H

R. Lee Haight
Allen, Haight, Cooney & Monaghan, LLP
Bret H. Hammon
Chiang Hammon & Company

Suzanne Heidenreich
Heidenreich & Heidenreich, AZ & CA

Marcia Hein
Marcia Hein, CPA, CO

Perry M. Henderson
Perry M. Henderson, CPA

Jerry Huang
Wu Liang & Huang, CPAs

Michael B. Hurley
Hurley & Company

I J
Gary Jensen
Barbich, Longcrier, Hooper & King, A. C .

Robert H. Johnston
RH Johnston Accountancy, Inc .

K
James Kennedy
Kennedy & Kennedy
Geoff King
Barbich, Longcrier, Hooper & King, A.C.

Marianne Kristofferson
Vocker Kristofferson and Co

L
John Lerias
GYL Decauwer

Ronald Alan Ley
Damore, Hamric & Schneider, Inc.

Henry L. Liem
Henry L. Liem, P.C., AZ


Michael D. Mangold
Vilmure, Peeler & Boucher, LLP

Daniel Matter
Daniel Matter & Company

Debbie McCardle Ask
John Waddell & Co.

Mark R. McDonell
Mark R. McDonell

Jeffrey E. Mead
Mead, Allsup & Rezende

Lawrence R. Mitchell
Lawrence R. Mitchell & Company

N
Curt Natham
Lucas, Horsfall, Murphy & Pindroh, LLP

Andrew Newman
Newman Associates

Sijoon Noe
Noe and Company

O P
David A. Palm
Verne Sanders and Associates, Inc.

Thomas J. Parry
Benson & Neff, CPAs, P. C.

Andrew J. Paulden
Brown, Armstrong, Paulden, McCown, et al

Richard J. Phillips
Richard J. Phillips, CPA

Corinne Pleger
Brakensiek Leavitt Pleger, LLP

Jessie C. Powell
Powell & Spafford, LLP

Q R
David M. Ramirez
Teaman, Ramirez & Smith, Inc.

Edward A. Rose
Edward A. Rose Jr., CPA

S
Roy R. Seiler
Roy R. Seiler, CPA

Thomas F. Seymour
Thomas F. Seymour & Co.

Jennifer Shields
Heinfeld, Meech & Co., P. C., AZ

Howard Siegman
Howard M. Siegman, CPA

Patrick D. Spafford
Powell & Spafford, LLP

David Eugene Stokes
David E. Stokes, CPA

Bret P. Stuber
Adair & Evans

T
Lawrence R. Taylor
S. J. Gallina & Co., LLP

Stephen B. Taylor
Campbell, Benn & Taylor, An A. C.

Richard Alan Teaman
Teaman, Ramirez & Smith, Inc.

Robert M. Thaggard
Robert M. Thaggard, CPA, AK

Fred Theissen
Ferri & Company

U V
Lammert Van Laar III
Kemper CPA Group LLC
David E. Vaughn
David E. Vaughn, CPA .

W
Robert G. West
Robert Garrett West and Co., CPA

Eric M. White
Adair & Evans

John H. White
McCurry & White, LLP

Mark F. Wille
Mark F. Wille, CPA

T. James Williams
T. James Williams & Company, A. C.
Gary J. Wood
Gary J. Wood, P. C., AZ

X Y Z