• Deepa Bhat, CPAManaging Principal

    biography

    Deepa Bhat, CPA, CFE, ACA, is ASL’s Managing Principal. In the ASL Assurance Group, she serves privately held clients in the technology, international and construction industries. Her technology experience includes software-as-a-service, hardware, semiconductor and medical device companies. She helps clients navigate complex and unique accounting issues encountered in their domestic as well as international operations. Deepa has conducted several group audits for her clients with a strong focus on accounting and tax rules in India. She has extensive experience advising a host of construction companies including painting, commercial, residential, and paving contractors. Deepa leads the Employee Benefit Plan practice and the Construction Group at ASL and most recently served as the in-charge Principal of the ASL Assurance Group.

    Deepa has worked in public accounting in India with a focus in corporate tax. She is an Associate Member of the Institute of Chartered Accountants of India.

    Deepa has a Master of Commerce in Accounting and a Bachelor of Commerce in Accounting and Tax from the University of Mumbai, India, and holds a Master of Arts in Economics from Rutgers University. She is a Certified Fraud Examiner (CFE) and a Certified Construction Industry Technician (CIT). Deepa speaks English, Hindi, Kannada, Marathi, and
    Gujarati.

    Outside the office, Deepa enjoys the outdoors; hiking, road trips and camping. While at home, she loves to cook spicy vegetarian food or unwind with a movie or two with her husband who shares her passion for cinema.

    Read Deepa’s thought leadership.

  • Franceen Borrillo, CPAPrincipal, Tax & Advisory

    biography

    Franceen Borrillo, CPA, leads the ASL Real Estate Group and specializes in partnership taxation. She has extensive experience dealing with complex partnership issues including: entity formations and structuring; acquisitions and sale transactions; special allocations; ownership changes; and basis and at-risk computations. Her experience in real estate embodies a strong emphasis in tax accounting and planning for both commercial and residential real estate for joint ventures, syndications, development, construction, and property management.

    Franceen is regularly involved in strategic planning and consulting on business and personal tax planning for her clients. She develops both practical and tax-saving strategies for owners of partnerships, limited liability companies, and closely held corporations. Franceen works with numerous closely held businesses to assist them with meeting business and family goals.

    Franceen’s background includes over 20 years of public accounting as well as working in industry for real estate, venture capital, and technology companies.

    Franceen holds a Bachelor of Science degree, Political Science, from Santa Clara University and a Bachelor of Science degree, Business Administration (Accounting concentration), from San Jose State University.

    Read Franceen’s thought leadership.

  • Helena Bouron, CPAPrincipal, Assurance & Advisory

    biography

    Helena Bouron, CPA, is an Assurance Principal and leads the ASL Nonprofit Group. She serves privately held businesses and organizations throughout the Bay Area. Her practice encompasses work with nonprofit organizations including compliance audits in accordance with OMB Uniform Grant Guidance. In addition, Helena focuses on technology and manufacturing and distribution clients. Her diverse expertise also incorporates employee benefit plans including audits for complex 403b Plans and ESOPs. Helena’s experience also includes consulting services to privately held clients and nonprofit organizations on accounting policies, internal controls, revenue recognition, mergers and acquisitions, and share-based compensation. Her background includes over 15 years in public accounting and working with businesses and organizations domestically and internationally. Helena speaks English, French, and Czech.

    Helena co-chairs the CalCPA San Jose Chapter Nonprofit Committee and holds the AICPA Not-for-Profit Certification II. Helena is a licensed CPA and holds a Master’s degree in Accountancy from Golden Gate University.

    In her spare time, Helena likes to travel, explore new places and cultures and enjoy fine culinary experiences.

    Read Helena’s thought leadership.

  • Jyothi Chillara, CPAPrincipal, Tax & Advisory

    biography

    Jyothi Chillara, CPA, MST has 20+ years of experience providing tax planning, compliance, and consulting services to inbound and outbound business entities and high net worth individuals. Her area of emphasis is federal, state and international taxation of business entities (corporations and pass-through entities) and their owners. Working in private industry has given her insight into clients’ needs, and has enabled her to combine her corporate experience and technical expertise to focus on client service in public accounting. Over the years she has developed expertise serving the following industries:

    – Technology sector
    – Manufacturing sector
    – Services sector

    She has completed the IBFD NA Advanced Professional Certificate in International Taxation and earned a certificate from UCLA in International Taxation. She is one of ASL’s tech blog writers.

    Jyothi has a Bachelor’s degree, Commerce in Accounting, from Osmania University, India. She also holds a Master’s degree, Taxation, from San Jose State University.

    Read Jyothi’s thought leadership.

  • Joshua Cross, CPAPrincipal, Assurance & Advisory

    biography

    Josh Cross, CPA, is the in-charge Principal of the ASL Assurance Group. He has over fifteen years of public accounting and audit experience serving privately held companies and nonprofit organizations, including those subject to audit requirements in accordance with OMB’s Uniform Guidance. Privately held companies consist of engineering consulting firms, renewable energy companies, construction contractors, and manufacturing and distribution companies. Josh is also a member of ASL’s Nonprofit, Renewable Energy and Construction Groups.

    Josh also works on review and compilation engagements and assists with business consulting for closely-held businesses.

    Josh holds a Bachelor of Science degree, Accountancy, from Northern Illinois University and a Master’s degree, Information Systems, from Northern Illinois University. He is a licensed CPA in both California and Illinois.

    In his free time, Josh enjoys playing golf, basketball and spending time with his family.

    Read Josh’s thought leadership.

  • Sheba Dalaney, CPAPrincipal, Tax & Advisory

    biography

    Sheba Dalaney, CPA, MST, is a Tax Principal and member of ASL’s Technology, International, and Nonprofit Groups. She has over 30 years of experience in both the tax and accounting areas. Sheba advises closely held businesses and their owners and nonprofit organizations regarding accounting practices and taxes.

    Sheba is known as a problem solver, she has extensive experience in accounting software packages, payroll tax, sales tax, and tax exempt organizations. She works with clients in varying industries such as high-tech, real estate, manufacturing trades, biotech, service businesses, international companies, and nonprofits. Having started her career with a sole petitioner allowed Sheba to gain skills quickly in both accounting and tax and she has continued to work in both of those areas which is unusual in today’s departmental accounting firms. In addition, Sheba serves the needs of high-income/high-net-worth individuals, estate executors and trustees, and closely held businesses.

    Sheba enjoys mentoring and training staff at all levels in both technical skills and soft skills.

    Sheba holds a Master of Science in Taxation from San Jose State University and a Bachelor of Science degree in Accounting from Cal State Hayward.

    Outside the office, Sheba enjoys attending concerts, gardening, and volunteering in the community.

  • Amy Dempsey, CPAPrincipal, Tax and Advisory

    biography

    Amy Dempsey, CPA, MSAT, is a Tax Principal with over twenty-five years of experience with a demonstrated history of working in the accounting industry. She is skilled in entity planning, tax and financial accounting, business and individual income taxation, and consulting for closely held businesses and their owners in various industries such as construction, professional services, hospitality, real estate, and manufacturing and distribution.

    Amy’s career began in the assurance practice of a Big 4 firm in San Francisco and a transfer opportunity led her back to her hometown of Boise, Idaho to work on a Fortune 100 client. Shortly thereafter, she joined a boutique tax practice, where she grew and managed a client base of complex individual income tax returns, businesses and their owners. Subsequently, Amy brought her clients and team to a national Top 10 firm, where she was a principal for over five years.

    Amy holds a Master of Accountancy degree with a Taxation emphasis from Boise State University and a Bachelor of Science degree in Accounting from the University of San Francisco.

    Outside the office, Amy enjoys golfing, traveling, reading, and spending time with her husband Bill, son Colin and daughter Lauren.

  • Jacen Dickman, CPAPrincipal, Tax & Advisory

    biography

    Jacen Dickman, CPA, is a Tax Principal, assisting his clients with their individual and business taxation services. He has over 22 years of public accounting and over 6 years of industry accounting experience. Jacen specializes in working with high-net-worth individuals and closely-held businesses.  In addition to individual and business tax services, Jacen assists his clients with IRS audit representation, monthly accounting and a variety of tax and accounting consulting services.

    Jacen’s accounting career started at a small public accounting firm in San Jose before moving into the private sector at a structural engineering firm where among his many accounting duties, he implemented a new accounting system and developed an in-house job costing system from a programmable database program. After several years, Jacen moved back into public accounting specializing in tax for businesses and high-net-worth individuals.

    A graduate of University of California at Berkeley, Jacen holds a Bachelor’s degree in Economics.

    While not working, you can find Jacen taking pictures of nature, fly fishing in Montana, oil painting, building speakers or out on the golf course.

  • Jeff Faust, CVAPrincipal, Valuation Services

    biography

    Jeff Faust, CVA, is the Principal of Valuation Services at ASL. He has over 25 years of experience in the valuation of privately held companies for various purposes including stock option grants (IRC § 409A), Employee Stock Ownership Plans (ESOPs), estate/gift, fundraising, mergers/acquisitions, and more. He has provided valuation expertise to owners/shareholders, trustees, management teams, investors, and start-ups of all sizes and stages of development and in a wide variety of industries including high-tech (Software, Hardware, SaaS, Mobile, Telecom, Social Media, Cloud, AI, Big Data, etc.), manufacturing, construction, engineering, retail, bio-tech, pharma, agriculture and many more. Clients range from long-established companies and highly entrepreneurial ventures to families and individuals. He has also lectured around the world on business valuation theory.

    Jeff holds a Bachelor of Arts degree (BA) in Economics from the University of California Los Angeles (UCLA) and a Certified Valuation Analyst credential (CVA) from the National Association of Certified Valuators and Analysts (NACVA).

    Outside the office, Jeff is a musician and plays the bass, enjoys fly fishing, hiking and the outdoors.

    Read Jeff’s thought leadership.

  • Rachel Gillespie, CPAPrincipal, Tax & Advisory

    biography

    Rachel Gillespie, CPA, is the in-charge Principal of the ASL Tax Group and a member of the ASL Real Estate Group. She has over 20 years of experience providing tax planning and compliance services. Specializing in taxation, Rachel’s industry focus is primarily commercial and residential real estate. She has significant experience in analysis of partnership agreements for tax compliance and legal issues. She specializes in assisting both entrepreneurs and real estate professionals with complex real estate transactions. She is also knowledgeable about tax-deferred exchanges. Rachel has worked closely with many of the top real estate developers in the Silicon Valley.

    Rachel’s experience and expertise extends well beyond her primary industry focus, and encompasses partnership, individual, corporate, and trust income tax consulting and compliance in many different industries. This diversity gives her an insightful perspective from which to advise clients in the areas of taxation and long-range business planning.

    In addition to her technical expertise and outstanding client service, Rachel enjoys the challenge of tax planning and likes to research complex tax problems. She also enjoys the continual educational challenges of the ever-changing tax and accounting profession.

    Rachel holds a Bachelor of Science degree, Business Administration, from the California State University Chico. She has also completed coursework in the Master’s in Taxation program at Golden Gate University.

    Read Rachel’s thought leadership.

  • Anu Joshi, CPAPrincipal, Tax & Advisory

    biography

    Anu Joshi, CPA, MST, is a Tax Principal in the Family Wealth & Individual Tax Planning Group at ASL. She has over fifteen years of public accounting experience and provides tax compliance and tax planning services for a wide variety of clients. Strong attention to detail coupled with technical knowledge and the skill to identify and resolve tax issues help Anu with her practice focus, which includes high-net-worth individuals and estates and trusts. In addition, Anu Chairs the Estates and Trusts Committee of the Silicon Valley San Jose Chapter of the CalCPA.

    Prior to joining ASL, Anu worked in a variety of industries including manufacturing, financial services, and public accounting in India where she provided extensive tax, accounting, and assurance services.

    Anu holds a Master of Science in Taxation from San Jose State University. Additionally, she has a Bachelor of Commerce in Accounting from the University of Mumbai, India, and was formerly a Chartered Accountant from the Institute of Chartered Accountants of India.

    In her free time, Anu enjoys spending time with her children, hiking the beautiful Bay Area trails, and origami.

    Read Anu’s thought leadership.

  • Bill Melton, CPAPrincipal, Tax & Advisory

    biography

    Bill Melton, CPA, is a member of the Tax Group and works extensively with high-net worth individuals in the areas of income, estate and gift tax planning, and compliance. He is a trusted advisor to individuals, families, trustees, and executors, frequently addressing client needs in connection with individual and fiduciary income taxation, split-interest trust planning, private foundations, succession planning, retirement planning, real estate, and planned giving.

    Bill understands the nuances of taxation. Scrutinizing his client’s current tax needs, he presents each strategy clearly, thoroughly explaining each option and its ramifications so that his client can make the most appropriate decisions.

    He holds a Bachelor of Arts degree, Psychology, from San Jose State University and a Master of Science degree, Accountancy, from San Jose State University.

  • Mike Morales, CPAPrincipal, Tax & Advisory

    biography

    Mike Morales, CPA, MST, is a Tax Principal with over seventeen years of public accounting experience working with C and S corporations, partnerships, trusts, and high-net-worth individuals. Mike works with many Bay Area closely held businesses, such as professional services, real estate, construction, and more, along with their owners. He delivers efficient strategies to his clients to minimize their tax burden so they can concentrate on other aspects of their business. When Mike is not helping businesses with their taxes he is working with Silicon Valley executives and their stock option taxation as well as other wealth streams. Mike has experience managing client engagements, tax compliance, and providing income tax planning advisory services.

    Mike holds a Master of Science in Taxation and Bachelor of Science degree, Accounting, from San Jose State University.

    Outside the office, Mike enjoys traveling, working out, and family events with his wife and two boys.

  • Angel Nevis, CPAPrincipal, Tax & Advisory

    biography

    Angel Nevis, CPA, MST, is a Tax Principal in the Family Wealth & Individual Tax Planning Group at ASL. She has 18 years of public accounting experience, focused in tax preparation and planning for high-net-worth individuals and their families.

    Angel has extensive knowledge of estate, trust, and gift taxation. She enjoys working with executors, trustees, and their attorneys to navigate complex tax scenarios and meet their compliance needs. She takes pride in helping her clients achieve their wealth transfer goals, and in presenting ideas clearly and concisely. Angel has also developed significant expertise in split-interest trusts and charitable giving.

    Angel began her career in the high-net-worth individuals group at a Big 4 accounting firm. Prior to joining ASL in 2018, she worked at a boutique CPA firm in Palo Alto.

    Angel holds a Bachelor’s Degree, with honors, in Economics with an emphasis in Finance and Accounting from Cal Poly, San Luis Obispo, and a Master’s Degree in Taxation from San Jose State University. In 2012, she was recognized as the Most Outstanding Graduating MST student.

    Outside the office, Angel loves to read, travel and spend time with her husband and daughter.

    Read Angel’s thought leadership.

  • Collin Plehiers, CPAPrincipal, Tax & Advisory

    biography

    Collin Plehiers, CPA, is a Tax Principal in ASL’s High-Net-Worth Group and has developed a broad range of tax knowledge working in the dynamic Silicon Valley throughout his career. He dedicates his skills to a diverse clientele, including high-tech executives, entrepreneurs, and high-net-worth individuals. His areas of expertise include both pre- and post-liquidity planning, optimizing tax strategies related to Qualified Small Business Stock, and equity compensation. Most of his clients have significant wealth in equities and real estate which requires an understanding of the complexities of trusts, estates, and gift planning, closely held business structures, and multi-generational wealth planning strategies.

    In essence, Collin is more than just a tax professional; he is a dedicated advocate and advisor for his clients, committed to navigating the complexities of taxation and empowering them to make informed decisions that positively impact their wealth and financial well-being.

    Collin holds a Bachelor’s degree in Business Administration with a concentration in Business Management from San Jose State University and received a Certificate of Advanced Accounting Proficiency from Santa Clara University.

    Outside the office, Collin enjoys spending time outdoors in the Sierra Nevada foothills, getting out on the water during the summer, traveling internationally, and following the stock market and economic news with an ever expanding passion for investing in the stock market, private equities, and real estate.

  • Charlie Shureen, CPAPrincipal, Tax & Advisory

    biography

    Charlie Shureen, CPA, MST, is a Tax Principal in the Corporate Group at ASL. Charlie has extensive experience strategically planning with businesses and business owners to reduce their tax burden and operate tax-efficiently. Charlie works with small and closely held businesses, venture-backed companies, and middle market enterprises in a wide variety of industries. He helps clients with the tax aspects of business formation and expansion, mergers & acquisitions, international and multi-state operations, financial accounting for income taxes, equity-based compensation, tax compliance, and ever-changing tax laws.

    Charlie holds a Master’s degree in Business Taxation from Golden Gate University and a Bachelor’s degree from UCLA.

    Outside the office, Charlie enjoys hiking, playing tennis, reading, and spending time with his wife and daughter.

    Read Charlie’s thought leadership.

  • Rob Trammell, CPAPrincipal, Tax & Advisory

    biography

    Rob Trammell, CPA, is a Principal and member of our Construction and International groups. He has over 25 years of experience helping companies, as well as their owners and executives, meet business and financial goals. He provides counsel on enhancing business practices and tax positions throughout the company’s various stages. His practice features work with a variety of middle-market companies. He has also developed significant experience in the international, technology, construction, and manufacturing & distribution industries.

    Rob’s clients appreciate his personal approach, and his ability to explain complex and highly technical tax and accounting information in plain English.

    Prior to joining ASL, Rob worked with Bay Area accounting firms focused on serving the needs of privately held enterprises.

    Rob has a Bachelor of Arts degree, Business Economics, from the University of California Santa Barbara and a Master of Science degree, Taxation, from Golden Gate University.

    In his free time, Rob enjoys triathlons, reading, and spending time with his family.

    Read Rob’s thought leadership.

  • Carol Wagner, CPAPrincipal, Assurance & Advisory

    biography

    Carol Wagner, CPA, is an Assurance Principal with over 25 years of audit and accounting experience and has held financial positions in various industries, including technology, real estate, and nonprofits. Most recently, Carol served as ASL’s Managing Principal from 2020-2023. She progressed ASL into a hybrid-friendly firm, made significant improvements to the firm’s software and technology; and provided employees with meaningful work and career development.

    In the ASL Assurance & Accounting Group, Carol functions as an engagement partner or a technical review partner. The clients she services include privately held companies in various industries including software, manufacturing, and construction companies with domestic and international operations. The financial reporting needs of her clients are complex and unique, requiring extensive knowledge of both individual industry practices as well as complex and ever-changing accounting pronouncements.

    Her background also includes work with the Big Four and other accounting firms focused on closely held businesses.

    Carol earned a Bachelor of Science degree in Accounting from Lubbock Christian University.

    Outside of the office, Carol enjoys outdoor activities and spending time with her family.

    Read Carol’s thought leadership.

  • Amy Whitcomb Price, CPAPrincipal, Tax & Advisory

    biography

    Amy Whitcomb Price, CPA, MST, is a Tax Principal in ASL’s Real Estate Group, assisting her clients with their individual and business taxation needs, including compliance, planning, and consulting services. She has over 17 years of public accounting experience. Amy has extensive experience working with partnership entities in the following industries: real estate, private equity, and venture capital. In addition, she has experience dealing with complex partnership issues which include structuring, acquisition and sale transactions, special allocations, ownership changes, and basis computations.

    Amy is involved in strategic planning and consulting on business and personal tax planning for her clients. She develops both practical and tax-saving strategies for owners of partnerships, limited liability companies, and S-Corporations. Amy works with numerous closely held businesses to assist them with achieving business and family goals.

    Through the years, Amy has worked for two Big 4 accounting firms, as well as national and regional accounting firms, which finally lead her to ASL. Amy lives in San Diego with her fellow CPA husband and young daughter.

    Amy holds a Bachelor’s degree in Business, with an emphasis in Accounting, from Cal Poly San Luis Obispo. She also received her Master’s in Taxation Degree from Golden Gate University.

    Read Amy’s thought leadership.

  • Carmen Barrett, CPASenior Manager, Tax & Advisory

    biography

    Carmen Barrett, CPA, MST, is a Senior Tax Manager in the ASL Tax Group. She has over 23 years of public accounting experience with a practice focus on real estate partnerships and high-net-worth individuals (owners and executives) providing tax-planning solutions and compliance services. Additionally, she is knowledgeable in trust, estate, and gift planning. Her experience includes partnership mergers, allocation issues due to 704(c) built-in-gain and partnership minimum gain, basis and capital reconstruction for residential and commercial real estate entities, and closely-held family structures.

    Carmen advises individuals and business entities on a wide range of issues (simple to complex) through various consulting and special projects. She is also experienced in REITs, manufacturing, and professional services. She is passionate about teaching and mentoring staff at all levels to hone their technical and interpersonal skills.

    Carmen has a Bachelor of Arts degree, Accounting, from Fort Lewis College in Durango, Colorado and a Master of Science in Taxation from San Jose State University.

    In her free time, you can find Carmen stand-up paddle boarding, doing yoga, or traveling and spending time with her family and friends.

  • Gaby Canel, CPAManager, Assurance & Advisory

    biography

    Gaby Canel, CPA, is an Assurance Manager who began her career in public accounting in 2016. She has extensive experience working with audit and review clients, including a variety of privately held companies and 401(k) plans. Her experience with privately held companies includes construction companies, manufacturing companies, and tech start-ups.

    Gaby has a Master of Accounting degree in Financial Reporting & Auditing and a Bachelor of Business Administration degree in Accounting from Kennesaw State University. She is fluent in Spanish.

    Outside of the office, Gaby is a ceramic artist and enjoys cooking, traveling, and spending time with family & friends.

  • Ivette Carrasco, CPAManager, Tax & Advisory

    biography

    Ivette Carrasco, CPA, is a Tax Manager in ASL’s Real Estate Group. Ivette has over five years of public accounting experience in tax compliance, concentrating in partnerships taxation. She has gained extensive experience on a number of partnership transactions including, partnership allocations, like-kind exchanges, purchase and sale of real estate, basis computations, and basis step-up calculations. Due to Ivette’s extensive experience, she has also assisted with IRS and California FTB audits.

    Ivette graduated from San Francisco State University with a Bachelor of Science degree in Business Administration (Accounting concentration).

    In her free time, Ivette enjoys traveling, hiking, and spending time with family and friends.

    Read Ivette’s thought leadership.

  • Nathan CurtisChief Operating Officer

    biography

    Nathan Curtis, CPA (inactive), is the Chief Operating Officer at ASL.  He has over 20 years of experience in public accounting, recruiting, consulting, and operations.  Nathan has helped private companies in the Bay Area build-out their accounting, finance, and internal operations capabilities, preparing for manageable and focused growth.

    Nathan has a Bachelor of Arts and a Master of Accountancy degree, both from The George Washington University in Washington, D.C.

    In his free time, Nathan enjoys spending time indoors, watching sports, and rescuing trapped beer.

  • Hyrum Davis, CPAManager, Assurance & Advisory

    biography

    Hyrum Davis, CPA, is an Assurance Manager with over six years of public accounting and audit experience serving public and privately held companies, as well as governmental entities and nonprofit organizations. He has worked with a variety of retirement plans and nonprofit clients including organizations specializing in education. He also has assurance and advisory experience in various industries including manufacturing companies with international transactions, distribution companies, and construction companies.

    Hyrum has a Master of Science degree in Accounting and Bachelor of Science degrees in Accounting, Finance, and Economics from Utah State University, Utah.

    When not performing assurance services, he is spending time with his five kids doing activities such as board games, hiking, kayaking, archery, camping, and sports events.

  • Bill Dempsey, CPADirector, Tax & Advisory

    biography

    Bill Dempsey, CPA, is a Tax Director in the ASL Tax Group. He has over 25 years of experience, which includes both public accounting and industry, where he worked for a Fortune 500 financial services company and as a controller of a high-tech startup. He is skilled in entity planning, tax and financial accounting, business and individual income taxation, and consulting for closely-held businesses and their owners in various industries such as real estate, health care, construction, and manufacturing and distribution.  His focus is on mitigating tax liabilities through thoughtful tax planning, understanding and navigating tax law changes and representing for his clients before the IRS and state tax commissions.

    Prior to joining ASL, Bill and his wife, Amy, merged their boutique tax practice with a Top 10 public accounting firm.

    Bill received his Bachelor of Science degree, Business Administration (Finance concentration), from the University of San Francisco.

    Outside the office, Bill enjoys golfing, traveling, cooking, and spending time with his wife, Amy, son, Colin, and daughter, Lauren.

  • Rana GhafariHR Manager

    biography

    Rana Ghafari is a Human Resources Manager at ASL. She has over 7 years of HR experience and is responsible for driving the Firm’s HR programs, which includes managing the University Program. Throughout her career, Rana has played a pivotal role in many workplace transformations and feels strongly about creating a positive workplace ultimately improving employee engagement, retention, and productivity.

    Prior to joining ASL, Rana worked as a Talent Acquisition Manager overseeing a team of recruiting coordinators at Indeed.com. She started her career at a CPA firm, SingerLewak, and continued into tech where she implemented, streamlined, and automated many different HR initiatives.

    Rana has a Bachelor’s degree in Human Resource Management from San Jose State University.

    Outside the office, Rana enjoys trying new restaurants/cuisines, playing volleyball or soccer on the weekends, hosting her family and friends, and enjoying her time by the beach.

  • Greg Gockel, CPAManager, Tax and Advisory

    biography

    Greg Gockel, CPA, is a Tax Manager in ASL’s Real Estate Group. He has over nine years of experience in public accounting specializing in partnership and high-net-worth individual taxation. He also has extensive experience with providing tax compliance, planning, and advisory services for individuals with business entities that include partnerships, S-corporations, and trusts in their operating structures.

    Prior to joining ASL, Greg spent six years at a local CPA firm in the San Diego area and then made his way to a Big Four public accounting firm in their Private Client group, where he also specialized in partnership and high-net-worth individual areas of taxation.

    Greg holds a Bachelor’s degree in Business Administration with an emphasis in Accounting from California State University San Marcos.

    In his free time, Greg enjoys spending time with his wife and two boys, where they often camp in the desert, Colorado River, and at the beach. He also enjoys working on home improvement projects.

  • Debra Horn, CPASenior Manager, Tax & Advisory

    biography

    Debra Horn, CPA, is a Senior Tax Manager serving closely-held business groups and high net worth individuals. She is highly experienced at providing tax compliance and business consulting services for clients with multiple entities; including s corporations, partnerships, c corporations, individuals and trusts. Her passion is helping clients understand their business functions, identify opportunities for improvement, and plan for business succession. Clients appreciate her empathetic listening and clear, solution-focused communication, especially when navigating challenges such as economic constraints, divorce, and illness or loss of a family member.

    Prior to joining ASL, Debra worked at a top 12 public accounting firm as a tax manager in their commercial services and private client services groups. She regularly presented on accounting compliance and held monthly office hours for start-up and small business owners at the business incubator sponsored by her alma mater, Missouri State University and the Missouri Small Business Development Center.

    Debra holds a Bachelor of Science degree in Accounting magna cum laude in the Honors College from Missouri State University and is a licensed CPA in both Missouri and California. Prior to achieving her degree in accounting, she served in the United States Air Force Reserve and was honorably discharged as a staff sergeant.

  • Michael Janicki, CPAManager, Tax & Advisory

    biography

    Michael Janicki, CPA, is a Tax Manager with over eight years of experience. He primarily provides tax compliance and tax planning services to privately held businesses and their owners in a variety of industries. Michael extensively works with clients with multiple entities including C-corporations, S-Corporations, and partnerships. He strives to provide excellent customer service to the clients he serves.

    Prior to joining ASL, Michael worked for a large public accounting firm in Wisconsin specializing in a wide variety of clients from consolidated C-corporations to multi-tier partnerships.

    Michael holds a Bachelor’s degree in Accounting from the University of Wisconsin-Whitewater.

    In his free time, Michael enjoys attending social and sporting events with his family & friends, traveling & hiking, reading & movies, and relaxing at home with his wife & two cats.

  • Christy Kempski, CPAController

    biography

    Christy Kempski, CPA, is the Controller at ASL. She has over 20 years of audit and accounting experience, and has held various financial positions in the technology industry as well as positions in public accounting firms.

    Christy has served a diverse group of clients including emerging businesses, software professional services, real estate, and construction. In the ASL Assurance & Accounting Group, Christy functioned as a staff and reviewer. Her duties included bookkeeping, Prepared Financial Statements, Compilations, audit preparation support for clients, accounting support for entity tax returns, and compliance filings such as Payroll and Personal Property Tax.

    Christy is a member of ASL’s Emerging Business Group and has spoken at their seminars and presented a webinar dedicated to year-end accounting and compliance readiness.

    Her background also includes audit experience with the Big Four and other accounting firms focused on closely held business.

    Christy earned a Bachelor of Science Degree in Business Administration with a concentration in Accounting from California Polytechnic State University in San Luis Obispo, CA

     

  • Sandy Kouchoukos, CPAManager, Tax and Advisory

    biography

    Sandy Kouchoukos, CPA, is a seasoned Tax Manager with a specialization in partnership taxation. She brings to the table extensive experience in public accounting providing tax compliance, planning, and consulting services for middle-market clients. Sandy’s industry expertise spans across real estate and construction, manufacturing and distribution, privately held businesses, and high-net-worth individuals.

    Her areas of focus encompass a wide range of tax returns including C corporations, S corporations, partnership, trust, and individual tax returns. Sandy is known for her meticulous attention to detail, problem-solving skills, and commitment to staying abreast of the latest changes in tax law. She excels in all aspects of client management and is committed to delivering exemplary client service.

    Sandy holds a Bachelor of Business Administration degree, with a concentration in Accounting, from the University of Illinois. Her strong academic background, coupled with her practical experience, makes her a valuable asset in the field of taxation.

     

  • Abe Livchitz, CPASenior Manager, Tax & Advisory

    biography

    Abraham Livchitz, CPA, is a Senior Tax Manager in the ASL Emerging Business and Real Estate Groups. Abe has over 35 years of public accounting and tax service experience working with privately held companies and their owners. Abe has served clients operating in the agricultural, construction, medical, technology, and real estate sectors.

    During his career, Abe has provided tax compliance and planning services for business entities and their owners. Abe educates his clients on complex tax topics so they have a better understanding of how tax laws can impact their business and personal activities. He has also assisted clients with the installation and use of QuickBooks accounting software. Abe is a frequent contributor to ASL’s quarterly newsletter and tax alerts/updates.

    Abe received his Bachelor of Science degree, Business Administration (Accounting concentration), from San Jose State University and a Master’s degree, Business Administration, from Santa Clara University.

    While not thinking of tax saving ideas for his clients, Abe enjoys relaxing in his garden.

    Read Abraham’s thought leadership.

  • Nikky Ly, CPAManager, Tax & Advisory

    biography

    Nikky Ly, CPA, is a Tax Manager and a member of the ASL Real Estate Group. Nikky has extensive experience in tax compliance and planning for clients with a real estate focus including 1031 exchange, sale of real estate, transfer of partnership interest, etc. She is passionate about consulting clients and helping them navigate the potential tax effects of real estate transactions before the transaction occurs to optimize the best result.

    Prior to joining ASL, Nikky worked for another public accounting firm in the Bay Area, serving clients in the real estate and high-tech industries.

    Nikky graduated Summa Cum Laude from California State University, East Bay with a Bachelor of Science in Business Administration (concentration in Accounting and Finance). Nikky is currently pursuing her Master’s Degree in Taxation from San Jose State University.

    In her free time, Nikky enjoys reading personal finance books and spending time with her family.

    Read Nikky’s thought leadership.

     

     

  • Chris Madrid, CPADirector, Tax & Advisory

    biography

    Chris Madrid, CPA, is a Tax Director in ASL’s Family Wealth & Individual Tax Planning Group. She has over 20 years of experience, which includes both public accounting and private industry.

    In addition to serving the needs of high-income/high-net worth individuals, by providing tax planning and income tax preparation, Chris has developed significant expertise in estate, gift and trust taxation. She is an expert in the preparation of estate tax returns, and enjoys working with executors and trustees in the area of trust and estate taxation, planning, and estate administration. Her time as the controller of a family owned business has given her insight into the needs of the owners and their closely held businesses, particularly as it applies to estate and gift planning.

    Prior to their merger with ASL, Chris worked as a manager at Boitano, Sargent & Lilly, LLP.

    Chris has a Bachelor of Science degree, Commerce (Accounting concentration), from Santa Clara University.

    Read Chris’ thought leadership.

  • Matt Michels, CPAManager, Tax & Advisory

    biography

    Matt Michels, CPA, MST, is a Tax Manager with over seven years of experience. Matt primarily provides tax compliance and tax planning services to privately held businesses and their owners in a variety of industries including technology. Matt extensively works with clients with multiple entities including C-corporations, S-Corporations, and partnerships. Matt strives to build long term relationships with the clients he serves.

    Prior to joining ASL, Matt worked for a mid-size public accounting firm in their corporate group.

    Matt holds a Master’s degree in Taxation and a Bachelor’s degree in Accounting from San Jose State University.

    Outside the office, Matt enjoys traveling with his wife, spending time with family & friends, barbecuing, and watching a good movie.

  • Colleen McInerney, CPASenior Manager, Tax & Advisory

    biography

    Colleen McInerney, CPA, is a Senior Tax Manager with over twenty years of experience providing tax compliance, planning and consulting services to high-net worth individuals, and working with closely held businesses and their owners in various industries such as manufacturing, real estate, professional services, and investment partnerships. She is also knowledgeable in estate and trusts.

    Prior to joining ASL, Colleen worked for local CPA firms in San Francisco and on the Peninsula.

    Colleen holds a Bachelor of Science degree, Business Administration (Economics/Finance concentration) from Notre Dame de Namur University (formerly College of Notre Dame) in Belmont, California.

  • Kyle Moore, CPAManager, Tax and Advisory

    biography

    Kyle Moore, CPA, is a Tax Manager in ASL’s Real Estate Group. He has over six years of experience providing tax and consulting services for partnerships, closely-held S corporations, and individuals. He began his public accounting career working on audits and tax returns for low-income housing projects and property management companies.

    Prior to joining ASL, Kyle worked for a small accounting firm in Omaha, Nebraska.

    Kyle holds a Bachelor of Science degree in Business Administration (accounting concentration) and a Master of Accounting degree from the University of Nebraska Omaha.

    Outside the office, Kyle is an avid golfer and follower of Nebraska Huskers athletics and enjoys traveling, playing pickleball and spending time outside with his wife and two dogs.

  • Patrick Ngai, CPADirector, Assurance & Advisory

    biography

    Patrick Ngai, CPA, is an Assurance Director with eighteen years of public accounting and audit experience serving nonprofit organizations, including those subject to audit requirements in accordance with OMB’s Uniform Guidance. He also has extensive expertise working with a wide variety of privately held companies and retirement plans. In addition, Patrick is a member of the ASL Renewable Energy Group which specializes in voluntary (Green-e) and mandatory renewable energy programs.

    Patrick has a Master of Science degree, Taxation, from Golden State University and a Bachelor of Science degree, Math & Applied Science (Management and Accounting concentration) from the University of California, Los Angeles.

    Read Patrick’s thought leadership.

  • Rose O'Connor, CPADirector, Accounting Solutions for Business

    biography

    Rose O’Connor, CPA, is the Director of Accounting Solutions for Business at ASL. She has over 20 years of experience in accounting operations, financial reporting, forecasting and budgeting. Rose has worked with small to medium sized companies that are for profit and not for profit. Her industry experience includes technology, healthcare, construction, wholesale and retail, property management, non-profit organizations and campaign finance.

    Rose enjoys working with leadership teams to ensure that their strategic vision aligns with financial budget and projections.

    Rose is a graduate of the University of Washington, Seattle, with a Bachelor of Arts in Business Administration, concentration in Accounting.

  • Jillian Pace, CPASenior Manager, Tax & Advisory

    biography

    Jillian Pace, CPA, MST, is a Senior Tax Manager in ASL’s Real Estate Group. She has over nine years of experience in public accounting specializing in partnership taxation. She has extensive experience consulting her clients on a number of partnership tax matters including evaluating the tax and legal aspects of partnership agreements, determining partnership allocations, maintaining 704(b) and tax capital accounts, dealing with acquisitions and sale transactions, basis computations, etc. Jillian also has experience providing corporate tax compliance services to S and C corporations as well as experience assisting clients with their individual and state and local tax compliance needs.

    Prior to joining ASL, Jillian worked for a top 6 public accounting firm, serving public and private clients in a variety of industries including financial services, private equity, real estate, and hospitality.

    Jillian holds both a Bachelor of Science degree, Business Administration (Accounting concentration) and a Master of Science degree, Taxation, from The University of Miami. Go Canes!

    In her free time, Jillian enjoys traveling, dancing, playing and listening to music, hiking, and anything on the water.

    Read Jillian’s thought leadership.

  • Irina Plevako, CFA, CVAManager of Valuation Services

    biography

    Irina Plevako, CFA, CVA, is the Manager of Valuation Services at ASL. She oversees valuation assignments of privately held businesses for financial reporting, gift and estate, tax planning, Employee Stock Ownership Plans (ESOPs), business planning, and corporate reorganizations. She brings a diverse industry background and strong experience in valuation, financial analysis, and project execution to ASL.

    Over the course of her career, Irina has performed hundreds of equity and asset valuations for private and public companies both in the US and internationally. She has expertise in valuing stock of early stage start-ups as well as pre-IPO and acquisition-ready entities. Her specialty includes allocation of equity value to securities in complex capital structures and valuation of securities issued for employee compensation for 409A purposes. Irina also performs purchase price allocation projects and goodwill impairment analysis.

    Irina holds the Chartered Financial Analyst (CFA) and the Certified Valuation Analyst (CVA) designations. She earned her Master’s degree, International Affairs (Economics and Finance concentration), from Yale University and Bachelor’s degree, International Economics, from Vladivostok University of Economics in Russia.

    Outside the office, Irina loves spending time with family and friends, reading, traveling, and exploring Bay Area hiking trails.

  • Nick Price, CPAManager, Tax & Advisory

    biography

    Nick Price, CPA, is a Tax Manager in ASL’s Real Estate Group. He has over seven years of experience in public accounting specializing in partnership and high-net-worth individual taxation. He has extensive experience with providing tax compliance and consulting services for clients with multiple entities, including partnerships, s corporations, individuals and trusts.

    Prior to joining ASL, Nick worked for a Big Four public accounting firm in their Private Client group.

    Nick holds a Bachelor’s degree in Business Administration with an emphasis in accounting from California State University San Marcos.

    In his free time, Nick enjoys spending time with his wife and daughter, cooking a meal for his family, and spending time with his family watching their hometown San Diego Padres.

    Read Nick’s thought leadership.

  • Samantha Ramirez, CPAManager, Tax & Advisory

    biography

    Samantha Ramirez, CPA, is a Tax Manager in ASL’s Real Estate Group and Nonprofit Group. Sam has over eleven years of public accounting experience serving the tax compliance needs of individuals, partnerships, nonprofits, trusts and estates.

    With a commitment to client service, Sam prides herself on making clients’ needs her priority and finding ways to optimize their business goals, while navigating the complex tax laws. She has the ability to relay complicated tax jargon in an easily understood manner, which is appreciated by her clients. And due to Sam’s many years of experience with nonprofits, she enjoys acting as a resource for tax-exempt organizations, big and small.

    Sam holds a Master of Science Taxation from San Jose State University and a Bachelor of Arts degree, Business Economics (Accounting concentration) from the University of California, Santa Barbara.

    Read Samantha’s thought leadership.

  • Karen Ritchie, CPADirector of Tax Operations

    biography

    Karen Ritchie, CPA, MST, has been in the public accounting industry over 15 years and assists with the management of our tax department. Karen’s focus is on serving our clients better by ensuring our team of tax professionals have the tools, training, and resources necessary to provide the highest quality service. She has developed in-house software, designed new processes, and updated firm procedures to promote efficiency and improve our employee’s work-life balance. She works closely with our vendors, administrative staff, and IT personnel. Her passion is to help ensure everyone at the firm has the best experience possible working at ASL.

    Karen holds a Master of Science, Taxation from San Jose State University. Additionally, she has a Bachelor of Science in Business Administration: Accounting from San Jose State University.

    Karen lives in Scotts Valley and spends her free time with her husband and daughter. On the weekends you can find them at the Farmer’s Market, Girl Scout events, renovating some portion of the house, or taking a family bike ride.

  • Nick Sabbatini, CPAManager, Assurance & Advisory

    biography

    Nick Sabbatini, CPA, is an Assurance Manager with over a decade of experience. He works with a variety of privately-held and nonprofit entities in the Bay Area, encompassing start-up technologies, established international businesses, and organizations providing financial and humanitarian services to domestic and foreign individuals. This experience has provided Nick with expertise in some unique accounting areas involving internally developed technologies and application solutions, as well as revenue recognition for transactions that involve multiple performance obligations. In addition to annual assurance services, and as someone who truly believes in client service, Nick provides recommendations and acts as an advisor on accounting policies and internal controls, new accounting issues, and their potential impact on operations.

    Prior to joining ASL, Nick worked with a Big Four accounting firm in the Bay Area. Nick holds a Bachelor of Science degree, Business Administration (Accounting), from San Jose State University, where he graduated with honors.

    Read Nick’s thought leadership.

  • Emilie Thell, CPAManager, Assurance & Advisory

    biography

    Emilie Thell, CPA, is an Assurance Manager who began her career in public accounting in 2013. She has extensive experience working with audit and review clients, serving privately held companies, 401(k) plans, governmental entities, and nonprofit organizations, including compliance audits in accordance with OMB Uniform Guidance. She has worked with a wide variety of nonprofit clients, including organizations specializing in community services, health and human services, and education. Her experience with privately held companies includes construction companies, tech start-ups, and consulting firms.

    Emilie has a Bachelor of Science degree in Accounting from St. Catherine University in St. Paul, Minnesota.

    When not busy crunching numbers, she enjoys time at home with two rambunctious beagles and annual canoe camping trips down the St. Croix River.

    Read Emilie’s thought leadership.

  • Dawn Watson, CPASenior Manager, Tax & Advisory

    biography

    Dawn Watson, CPA, is a Senior Tax Manager in ASL’s Family Wealth & Individual Tax Planning Group. She specializes in wealth transition advisory services, estate tax planning and compliance, and tax planning and compliance for high-net-worth individuals and their family offices. She has been a licensed, practicing CPA in California for 19 years.

    Dawn has significant experience consulting on U.S. tax compliance and reporting matters, including partnerships, estates, trusts, and individuals. Her focus is on wealth and asset management for high-net-worth individuals and their closely held businesses.

    Dawn holds a Bachelor of Science degree in Business Administration with a focus in Accountancy from San Diego State University.

    Outside of the office, Dawn enjoys traveling, beach days with her sons Adam and James, spending time with her dogs Winston and Sweet Pea and enjoys art and live music. She is also a Certified Authentic Pilates Instructor and enjoys teaching and practicing Pilates in her home studio in San Diego.