Three accounting firms are expanding their presence in California and Florida.

Grant Thornton said it has opened an office in San Diego. The accounting firm has been using its Irvine, Calif., office to serve clients in San Diego. The new office in the Del Mar part of San Diego currently has 24 employees, but the firm plans to expand it to 35 employees by the end of the year, and more than 100 by the end of 2009.

Mohler, Nixon & Williams said it has opened a San Francisco office to meet the needs of its technology and life sciences business clients. The firm, based in Palo Alto, has chosen four managers for the SF office. Larry Kammerer is in charge of emerging business services, which works closely with entrepreneurs and venture capitalists. Another partner, Bertha Minnihan, has been appointed to oversee ERISA audit services. Dennis Ondyak is the partner who manages tax services, while Kathy Hunter is the director of business development.

Meanwhile, Morrison, Brown, Argiz & Farra has opened an office in Boca Raton, expanding from its Miami base. The new office grows the firm's presence in Palm Beach County. In conjunction with the move, Marjorie A. Horwin has joined the firm as managing partner covering the Palm Beach County area.

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