* California

Tom O'Rourke has joined Haskell & White LLP, Irvine, as a partner in the Tax Department. He spent the last six years at Ernst & Young, where he specialized in the real estate, construction and hospitality industries. ... BDO Seidman LLP has admitted two new partners: Carol-Ann Simon, in the San Jose office, and Doug Hart, in the San Francisco office. Simon will be national partner-in-charge of expatriate tax; she previously worked at Ernst & Young. Hart previously worked at KPMG, where he led the consumer industries practice. ... Kevin D. Holmes has been promoted to partner at Good Swartz Brown & Berns LLP, Los Angeles. He co-founded the firm's Sarbanes-Oxley consulting practice. ... Andrew J. Armanino has been promoted to managing partner at Armanino McKenna LLP, San Ramon, succeeding Joseph Moore, who will continue with the firm in a senior consulting position as he transitions to retirement. In addition, Paul O'Grady was promoted to partner in the Audit Department, and Ralph Haskew joined the firm as a manager in the tax practice.

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