Advisory Committee Members

Ms. Johnson was appointed to the EAC in 2018. She is a forensic accountant and expert witness with over 25 years of accounting experience. She specializes in family law, business valuations and cash flow analysis, civil and criminal litigation support, estate and trust accounting analysis, fraud investigations, economic damages, and merger and acquisition due diligence. She serves as an expert witness and provides litigation support services for law firms for dispute resolutions and other accounting & economic issues.

Ms. Johnson has held the position of President and CEO, and is also an adjunct university professor. She teaches fraud, forensic accounting, auditing, upper division accounting, and ethics to both graduate and undergraduate students. She also teaches certified professional education courses to other CPAs for topics that include family law, business valuations, Moore Marsden calculations, and asset tracing.

Ms. Ziegler Benjamin was appointed to the EAC in 2021. She is a Managing Director and Office Director at Berkeley Research Group, Los Angeles Century City. Her experience spans three decades, encompassing a diverse range of litigation matters, including probate and estate disputes, shareholder and partnership disputes, post-acquisition claims, business interruption, accounting professional standards, royalty disputes, and fraud investigations.

Ms. Ziegler Benjamin is a court-appointed accounting neutral, trustee, and executor. She holds certifications in Financial Forensics (CFF) and Fraud Examination (CFE). She is former chair of the California Society of CPAs, and continues on its Government Relations and PPE Special Task Force. She is a delegate for the American Institute of CPAs Council, and Treasurer and board member of the LA Center for Law and Justice.

Mr. De Lyser was appointed to the EAC in 2023. He assists clients in a large variety of industries, specializing in financial reporting and assurance services, including financial and compliance audits, reviews, compilations, and other attestation engagements. Mr. De Lyser also provides tax planning and compliance services to business and individual clients. He received a Bachelor of Science degree with an emphasis in accounting, graduating with honors from California Baptist University in Riverside, California.

Mr. Gittelson was appointed to the EAC in 2021. He is an expert in quality control and risk management, specializing in compliance, ethics, regulations and governance. His varied experience has provided valuable perspectives to management and boards to assist in oversight of their fiduciary responsibilities. Mr. Gittelson cultivates a sense of partnership and strengthening teamwork. He helps set the vision, focus, and strategies to produce the best possible business results, while maintaining an acceptable level of risk and compliance with company controls and procedures, industry practices, and external regulations.

During more than 39 years in professional practice, his experience has included accounting and auditing in the real estate, manufacturing, and public utility industries.

Mr. Gittelson meets the requirements of an “audit committee financial expert” as defined under the SEC Regulations and the NYSE and NASDAQ listing rules.

Mr. Kral was appointed to the EAC in 2019. He is the Partner-in-Charge of the Firm's Audit Practice in San Francisco and Sacramento, and is the Firm's Commercial Practice Leader in California. He has 30 years of experience providing audit and advisory services to both public and privately held start-up, middle market, and Fortune 500 companies. Mr. Kral has served as a partner on more than 20 public companies. Prior to joining Crowe, Mr. Kral was a Partner with a “Big Four” firm for 25 years where he was a leader in the consumer business audit practice industry.

Ms. Ross was appointed to the PROC in 2021. She is a Tax Partner in the Financial Services Group. With over 20 years of experience, she has extensive expertise in accounting and tax issues related to hedge funds, market makers, and pass-through entities and their owners. Ms. Ross is also an instructor at Golden Gate University in San Francisco.

Mr. Ruehl was appointed to the Enforcement Advisory Committee in 2024. He has been a partner in a local CPA firm, a regional firm, a national firm, and a sole proprietor within the CPA profession providing attest, assurance, and accounting expertise. Mr. Ruehl’s professional credentials and interests include International Financial Reporting Standards, International Investing and Emerging Markets, and Private Capital Markets. He has led his firms’ Peer Reviews, provided continuing education, knowledge, and mentoring for new staff and firm leaders.

Mr. Ruehl has expertise with not-for-profit entities and ERISA plans in both traditional and alternative investments, and he believes in lifelong learning. He previously served on the CBA’s Qualifications Committee from 2009 to 2017, including as Chair and Vice Chair.

Mr. Russell was appointed to the EAC in 2021. He has experience with both large and small clients. Having started his career working for a governmental entity, Mr. Russell understands the needs of both governmental and non-profit clients. He began his corporate experience just as corporate America began implementing Sarbanes Oxley. Mr. Russell has worked for the past several years in a mid-size CPA firm, where his duties include the design and implementation of internal controls, creation, and review of audit reports, as well efficiently leading audit engagements. His audit responsibilities include significant experience with non-profit single audits and other not-for-profit and governmental engagements, as well as serving clients in industries such as utilities, special districts, banking, mortgage, and consumer lending.

Mr. Tegtmeyer was appointed to the EAC in 2019.

Mr. Towne was appointed to the EAC in 2024. He is the principal of Towne advisory Services, leading the Business Valuation Department. He specializes in Exit Planning, Business Valuation, and Mergers & Acquisitions support. In addition to being a CPA, Mr. Towne has earned the Accredited in Business Valuations and Certified in Financial Forensics credentials.
Mr. Towne is active in the California Society of CPAs. He was the President of the Silicon Valley chapter, and currently, serves in leadership positions for the Business Valuation Section and the Forensic Services Section.

Mr. Williams was appointed to the QC in 2017. He possesses extensive experience designing and implementing an internal control framework for business units and entity-wide management of financial, operational, and compliance audit assignments. Mr. Williams’ skills include effectively networking, collaborating, negotiating, and maintaining positive relationships with management, business associates, senior level executives, government officials, and legal counsel.