* Arizona

Jeffrey Newcom, Alex Robison and Jennifer Smith have been promoted to senior manager, and Margaret Colwell, Eric Engstrom and Maxwell Kagan to manager, in the Phoenix office of Protiviti Inc.

* California

Gumbiner, Savett, Finkle, Fingleson & Rose Inc., Santa Monica, has promoted Brent Bost to manager of the Accounting and Auditing Department, Janice Kido to senior tax manager, and Sam Chung and Stanley Huang to senior accountant in the Accounting and Auditing Department. ... Seth Cox has been promoted to associate director; Wes Morgan and Tricia Wilton to senior manager; and Stephen Arietta, Annette Christensen, Rich Franklin and Charissa Shalat to manager, in the Los Angeles office of Protiviti Inc. In the San Francisco office, Tony Samer has been promoted to associate director, and Frank Kong to manager.

* Colorado

Suzanne Matsumoto and Gayle Wheeler have been promoted to associate director, and Michael Froelich, Sami Ibrahim and Amy Lacomb to manager, in the Denver office of Protiviti Inc. ... Mike Mulhausen has joined Bondi & Co. LLC, Englewood, as Tax Department principal. He brings over 25 years of experience, in part as a partner at Ernst & Young.

* Florida

Katy Thompson has been promoted to director, and Kristin Allen and JoAnne Clark to manager, in the Tampa office of Protiviti Inc. In the Orlando office, Patrick Mitchell was promoted to director.

* Georgia

Anthony Chalker has been promoted to director; Johnny Lee to associate director; Tim Goodman to senior manager; and Bobby Arthur to manager, in the Atlanta office of Protiviti Inc.

* Illinois

Thomas R. Scherer has joined Smart and Associates LLP as the partner-in-charge of tax services for the Chicago office. He brings 25 years of experience, most recently as a multistate tax partner with PricewaterhouseCoopers. ... Mark Schaffer has been promoted to managing director; David Brand and Michael Schuchardt to director; Denise Miller and Darcy Morowitz to associate director; Thomas Crowe, William Hardin, Kristen Kelly, Matthew Moore, Elaine Poucher and Douglas Sellers to senior manager; and Michael Brauneis, Laurie Kelly, Andrew Retrum and Michael Richardson to manager, in the Chicago office of Protiviti Inc. ... Brian Imhoff and Corey Bultemeier have joined William F. Gurrie & Co. Ltd., Oak Brook, as staff accountants. Both are recent graduates of Indiana University.

* Kansas

Ernest F. Baugh Jr. has joined Mayer Hoffman McCann PC, Leawood, as a shareholder and national director of professional standards. He has 30 years' worth of experience in public accounting and SEC reporting. ... Thomas Andreesen has been promoted to managing director in the Overlank Park office of Protiviti Inc.

* Maryland

Beth Anna Varson has been promoted to senior manager, and Matthew Petito to manager, in the Columbia office of Protiviti Inc. ... Abrams, Foster, Nole & Williams PA, Baltimore, announced four new hires: Frank Bonanno has joined the firm as a senior auditor, and Sasha Bailey, Steve Monzillo and Allan Muniu have joined as staff auditors. Bonanno was previously with Stout Causey Consulting and Arthur Andersen; Bailey was with Ernst & Young and AmEx TBS; Monzillo worked in the hospitality industry at, among other places, Marriott and Hilton Hotels; and Muniu previously worked at Aon Risk Services and Oxford Capital Management.

* Massachusetts

Jennifer Carabetta and Gretchen Desmond have been promoted to accounting and audit supervisor at Caras and Shulman PC, Burlington. ... Christopher Waters has been promoted to manager in the Boston office of Protiviti Inc. ... James Barrett, a partner at Meyers Brothers Kalicka PC, Holyoke, Longmeadow and Greenfield, has been awarded the Personal Financial Specialist designation by the AICPA. ... Marc Lamothe, Gregory O'Gorman and Kelly Neill have joined Vitale Caturano & Co., Boston, as a manager in the tax practice, a general practice manager, and a senior tax associate, respectively. Previously, Lamothe was a senior tax manager at Deloitte & Touche; O'Gorman was a manager at Romito, Tomasetti & Associates; and Neill was a senior tax consultant at Deloitte.

* Minnesota

Stephenie Bartoletti has been promoted to manager in the Minnetonka office of Protiviti Inc. ... Joseph Mazza, a managing director in the Pasadena, Calif., office of RSM McGladrey, Minneapolis, has been named the firm's 2004 Managing Director of the Year. He joined the firm in 1997, and leads general services practice teams in four California areas.

* Missouri

Steven Harris, an accountant with Rubin, Brown, Gornstein & Co. LLP, St. Louis, was named one of the top 30 professionals under 30 by the St. Louis Business Journal.

* New Jersey

Helene Imp, Robert J. Klausner, Gregory H. Nalbandian and Spencer Tucker have been named principals in Schonbraun Safris McCann Bekritsky & Co. LLC, Roseland. ... Stephanie McGrory, Jessica Nowak and Michael Kulick have been promoted from staff level I to staff level II accountant, and Tracey Beinhauer from paraprofessional to staff level I accountant, at WithumSmith+Brown, Princeton.

* New York

Ronald Frimmer, Jeffrey Mestel and Steven West have become principals of Friedman LLP, New York. Frimmer works with manufacturing, real estate and wholesale/distribution clients; Mestel works with real estate, construction, hospitality, manufacturing and wholesale/distribution clients; and West works in the firm's Real Estate Group. ... James Armetta and Frederick Magliozzi have been promoted to managing director; Richard Maue and Laurie Mulford to director; Klery Fox, Leslie Goldman and Laura Toubin to senior manager; and Barbi Goldstein, Jem Gong and Adolfo Gonzalez to manager, in the New York office of Protiviti Inc.

* Ohio

Brian Zawada has been promoted to director; Douglas Papp to associate director; and Lisa Evans, Timothy Flanagan, Kevin Frey and Tia Vasquez to manager, in the Cleveland office of Protiviti Inc. In the Cincinnati office, Daniel Fagin has been promoted to managing director, and Eric Williams to senior manager. ... Linda Johnson has joined Valuation Analysts LLC, Columbus. She brings over 15 years of experience, most recently as an associate partner and business valuation manager for Whalen & Co.

* Oregon

Lucerne Currie has been promoted to senior manager in the Portland office of Protiviti Inc.

* Pennsylvania

Brad Tornberg has joined Margolis & Co. PC, Bala Cynwyd, as director of its consulting division, Margolis Consulting Services. Prior to joining the firm, he was vice president and technology practice director for a large regional CPA firm. ... Scott Laliberte has been promoted to director; Gretchen Gray and Matthew Savidge to associate director; and Christine Saxon to senior manager, in the Philadelphia office of Protiviti Inc. ... Asher & Co. Ltd., Philadelphia, has promoted Robin D. Fritz to manager, Matthew D. Hurley to manager, and Jennifer L. Silvan to supervising senior, in the Tax Department; and Kimberly T. Masson to supervising senior, and Justine M. Palogruto to senior, in the Accounting and Auditing Department. ... The Risk Management Association, Philadelphia, has elected Richard L. Harbaugh, president of Equitable Federal Savings Bank, as its chair, and W. Kendall Chalk, senior executive vice president and chief credit officer of BB&T Corp., as vice chair. ... Brian K. Adams has joined Briggs, Bunting & Dougherty LLP, Philadelphia, as a senior manager in the Tax Department. He was previously a senior tax consultant at First Data Corp. ... Terri R. Sherman has joined the Health Care Group of LarsonAllen, Philadelphia, as a director. She brings more than 15 years of experience, most recently as founder and principal of her own consulting services firm.

* South Carolina

Elliott Davis LLC announced a number of promotions: In the Greenville headquarters, Lee Haynes and John Otten have been promoted to senior manager; Tracy Wactor to manager; and Erin Markel, Kyle McKinney and Justina Scalise to seniors. In the Anderson office, Brian Johnson was promoted to senior manager, and in the Augusta, Ga., office, Elizabeth Woodward was promoted to senior.

* Tennessee

Jennifer Maudlin has joined Lattimore Black Morgan & Cain PC, Brentwood, as marketing coordinator. She joins the firm from Tennessee Anytime, where she was a Web interface developer. In addition, director of marketing Leisa Gill was named 2004 Accounting Marketer of the Year by CPA Marketing Report.

* Texas

Keith Johnson has been promoted to associate director; Erin Calk, Samuel Dimson, Heidi Hackney, Chris Holm, Todd McCavit and Richard Williams to senior manager; and Shannon Davis, Lilibeth Del Rosario, Beau Fidler, Matthew Jackson, Zeena Merchant and Tanya Trout to manager, in the Dallas office of Protiviti Inc.

* Utah

Jason Roberts has been promoted to senior manager, and Lucas Powell to manager, in the Salt Lake City office of Protiviti Inc.

* Washington

Grant Baumgartner has been promoted to managing director; Brian Blank and Graham Urey to senior manager; and Dwane Liuska and Jay Shleifer to manager, in the Seattle office of Protiviti Inc.

* Wisconsin

John Maddente has been promoted to senior manager, and Christine Marx to manager, in the Milwaukee office of Protiviti Inc. ... Total Administrative Services Corp., Madison, has restructured its staff in response to recent growth: Maurice D. Ash has become the company's first chief financial officer; Angela Owens has become the firm's director of human resources/compliance; Jill Kloss has moved into the compliance department to work on the technical nature of TASC's services and audit support; Juliet Taylor has joined the compliance department as a compliance assistant; and Chris Shepro has been promoted to marketing, promotions and event coordinator. ... Richard A. Scott has joined Kerber, Rose & Associates in the Appleton office. Prior to joining the firm, he was partner-in-charge of Virchow Krause's state and local tax practice.

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