Rodney J. Bettencourt
CPA, CVA
Partner-in-Charge
Merced, California
Cynthia L. Carnes
CPA
Partner
Sue Cipponeri
Modesto, California
Sandra L. Durham
Christine L. Franklin
Stockton, California
Mark P. Haney
David E. Lake
John H. Lust
CPA, PFS
Of Counsel
Joseph M. Mendes
CPA, CFP®
Robert L. Mendes
CPA/ABV, CVA
Tracy, California
Lammert Van Laar III
CPA/ABV/CFF, CVA