* CALIFORNIAStonefield Josephson has relocated its headquarters to Los Angeles, at 2049 Century Park East. ... Armanino McKenna LLP has opened a new tax practice in Silicon Valley to focus on high-tech companies. David Sordello will serve as partner-in-charge of the new office. ... Mayer Hoffman McCann PC has formed the Conrad Government Services Division as a result of the acquisition of Orange County firm Conrad and Associates, which specializes in audits of municipalities and government agencies.

* DELAWARE

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