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 Benjaimin 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.

Ms. Donnelly received her CPA license in 2016 and is a graduate of the Santa Clara University Advanced Accounting Proficiency Program. Ms. Donnelly holds a Multiple Subject Teaching Credential In the State of California. Ms. Donnelly works with a variety of clients, with her primary focus in taxes and accounting. In her spare time, she can often be found water skiing on the delta.

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. Raissian was appointed to the EAC in 2018. She has a proven track record in a number of industries, including not-for-profit organizations, government agencies, service organizations, and manufacturing companies. Ms. Raissian is passionate about her profession and about what the profession can offer the community. Her experience in both private and public accounting gives her a unique perspective that allows her to understand the needs of her clients while maintaining the quality standards of the profession. She has extensive experience working in auditing and consulting with non-profit leaders, city officials, and business executives, which allows her to provide innovative solutions and leadership.

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.

Mr. Moline was appointed to the QC in 2023.

Mr. Baginski was appointed to the QC in 2017. He is a finance and accounting professional with over 20 years of broad experience in various aspects of accounting, auditing, and financial reporting. He is experienced in complex financial and accounting matters such as SEC reporting and compliance, due diligence reviews, and other special projects.

Mr. Chao was appointed to the QC in 2022.

Mr. Gonzales was appointed to the QC in 2023. He is a proud graduate of California State University, Fresno where he graduated with a Bachelor of Science degree in Business Administration with an option in Accountancy. Mr. Gonzales is an Audit Supervisor for Price Paige and Company of Clovis, California. As a supervisor within the audit department, he is responsible for the audits of numerous governmental entities in California, including cities, counties, and special-purpose districts, as well as both for-profit and not-for-profit entities. He had previously worked as a Staff Auditor with the company before his promotion. Before joining Price Paige and Company, he worked for a statewide not-for-profit organization, gaining valuable experience in the organization’s accounting and finance department.

He continues to pursue is knowledge accounting as a member of the American Institute of CPAs, Government Finance Officers Association, and the California Society of CPAs. In addition, Mr. Gonzales has taught courses to fellow CPAs and accounting professionals on various topics such as governmental accounting, 2018 Yellow Book, and Uniform Guidance.

Ms. Honzik is a proud graduate of Gonzaga University. She specializes in performing financial statement audits of financial institutions including credit unions, community banks, and community development financial institutions, with asset sizes ranging from less than $100 million to nearly $10 billion. Her expertise also includes overseeing the testing of internal controls over financial reporting, evaluation of the allowance for loan losses calculation, and commercial loan file reviews. Ms. Honzik also is a board member of the Golden Gate chapter of the Risk Management Association.

Mr. Jones was appointed to the QC in 2020. Mr. Jones is a graduate of Sacramento State University. His experience includes auditing the State's Annual Financial Report, implementing Government Accounting Standards Board (GASB) 54 and the Clarified Auditing Standards. He is an experienced Chief Financial Officer with a proven record of success in state and local government. He possesses experience in fund-based and government-wide accounting and reporting including all year-end accruals, cash reconciliations, and the implementation of GASBs 68 and 75.

Ms. Hanzhao was appointed to the QC in 2017. She specializes in strategic vision, business perspective, and has an inspirational leadership style. She possesses governmental auditing and accounting knowledge and experience.

Mr. Smith was appointed to the QC in 2023. He is a CPA with over 35 years of experience in the public accounting profession, retiring from BDO, an international accounting and auditing firm, in 2022. From 1992 to 2022, he held progressively more responsible roles within the BDO organization concluding with Global Head of Accounting and Auditing. During his time at BDO, in addition to serving as an engagement partner and engagement quality reviewer on audit engagements of both publicly held and privately owned entities in a variety of industries, Mr. Smith held various technical positions focused on audit quality, audit methodology, and accounting matters. He held seats on various professional and industry boards, committees, and groups focused on the audit profession, including serving as a member of the AICPA’s Auditing Standards Board. He was a frequent lecturer and presenter on technical accounting and auditing topics. Mr. Smith earned a Bachelor of Science degree in Accounting from Montana State University and an MBA from the University of San Francisco.