CALIFORNIA

    Michael M. Tonthat has been promoted to partner at Hedman & Associates CPAs, Valencia. ... Haskell & White LLP, Irvine, announced a number of promotions: Corey Higa and Kevin Krogstad have been promoted to senior tax manager; David Hu and Daniel Perushek to audit manager; Katie Aguirre and Jessy Heredia to senior tax accountant; and Kristen Suikonen to senior tax accountant.     ... Chandra Papneja has joined Burr Pilger & Mayer LLP, San Francisco, as a director to head the firm's fraud and forensic accounting practice.         COLORADO

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