* California

Marjorie Bailey has joined Stonefield Josephson Inc., San Francisco, as an officer of the firm. She will focus on manufacturing, technology, apparel and retail, and brings over 20 years of experience.

* Colorado

Brock and Co. CPAs PC announced a number of new hires: In the Littleton office, Emily Talus has joined as a staff accountant and Benjamin Kirwan as a senior accountant; Talus is pursuing her Master's in Tax at the University of Denver, and Kirwan brings four years of public accounting experience. In the Longmont office, Jennifer Millican has joined as a senior accountant; and in the Boulder office, Emily Edwards has joined as a staff accountant. Edwards is currently pursuing a Master's in Accounting with an emphasis on tax.

* Maryland

Linda M. Rubenstein has been admitted as a shareholder of OneSource Professional Services Group, Gaithersburg. She leads the firm's accounting and outsourced chief financial officer practice, and is the firm's financial manager. She has been with the firm since 2001.

* Massachusetts

Timothy Swords has joined Vitale Caturano & Co., Boston, as its first chief financial officer. He brings over 25 years of experience, most recently as a consultant. ... Catherine Valorz and Amy Mead have joined Caras and Shulman PC, Burlington, as a tax accountant in the tax practice and a staff accountant in the accounting and audit practice, respectively. The firm also promoted Jennifer Carabetta and Gretchen Desmond to accounting and audit supervisor. ... Walter & Shuffain PC, Norwood, announced three new hires: David Dexter has joined the firm as a staff accountant, Mark Ravera as a supervisor, and Danielle Smith as a senior accountant. Dexter has just received his MBA from Bryant College; Ravera brings five years of public accounting experience; and Smith previously worked at Grant Thornton.

* Michigan

James L. Bruursema and Keith B. Noonan have been promoted to partner at Kaptein, Dykstra & Co. PC, Grandville. Bruursema has 12 years of experience, and specializes in taxation of estates and trusts; Noonan has 14 years of experience, and specializes in personal financial planning.

* Minnesota

William D. Travis and Joseph Dennis, managing partner and executive partner, respectively, of McGladrey & Pullen, Minneapolis, have been appointed to the Council of the American Institute of CPAs.

* Missouri

William H. Gillon III, Louis M. Tatum and Cathy R. Reed have joined the Natchez office of Smith, Turner & Reeves as shareholders, after the merger of Gillon & Co. with ST&R. ... Ryan J. Clark, a member of Hoffman Clark LLC, St. Louis, has been appointed to the National Budget and Finance Committee of the Construction Financial Management Association. ... Jennifer L. Younce has joined the Audit Department of Schowalter & Jabouri PC, St. Louis.

* New Jersey

Rotenberg Meril Solomon Bertiger & Guttilla PC, Saddle Brook, announced several new hires: Gloria Lee, Steven O. Ellwanger and David Schlossberg have joined the firm as senior accountants, and Vincent C. Bruno has joined the firm as a staff accountant. In addition, shareholder Maria T. Rollins has been elected vice president of finance for the Bergen chapter of the New Jersey Association of Women Business Owners.

* New York

William T. Kriesel, member-in-charge of the Tax Department of Grimaldi & Associates CPAs PLLC, Syracuse, recently was a featured speaker at a two-day Senior Tax Workshop of the First Pioneer Farm Credit Bureau. In addition, Kriesel has become a Certified QuickBooks ProAdvisor. ... KPMG LLP, New York, has admitted 160 new partners for 2004, almost a 40 percent increase over the 115 admitted in 2003. Of the new partners, 128 were in audit and risk advisory services, 23 in tax services and nine in client service support. ... Michael Sabatino has joined Eisner LLP, New York, as a partner in the SEC Practice Group and the Sarbanes-Oxley Section 404 Compliance Group. He recently served as senior vice president of finance and co-chief financial officer of JAKKS Pacific. In addition, Kenneth Weissenberg has joined the firm as partner-in-charge of its real estate practice. He has previously worked with some of the largest privately held real estate organizations in New York. ... Jennifer Newton has joined the Audit Department of the Auburn office of Fagliarone Group CPAs PC, as a staff accountant responsible for auditing and other assurance services. She recently worked as a staff accountant at another local CPA firm. In addition, senior auditor Jason T. Sanford has received his CPA designation from the New York State Division of Professional Licensing. ... Barry Salzberg, managing partner of Deloitte & Touche USA LLP, New York, has been appointed chairman of the board of the YMCA of Greater New York. ... John Elliott, dean of Baruch College's Zicklin School of Business and Irwin and Arlene Ettinger Professor of Accountancy, has received the American

Accounting Association's 2004 Notable Contributions to Accounting Literature Award and the 2004 Wildman Medal Award, for his paper, "Evidence from Auditors About Managers' and Auditors' Earnings-Management Decisions," which appeared in The Accounting Review. He shares the awards with his research partners, Mark W. Nelson of Cornell University and Robin L. Tarpley of George Washington University. ... Phillip E. Goldstein, a partner at Levitan Yegidis & Goldstein LLP, Middletown, has been re-elected as treasurer of the Hudson Valley International Trade Association.

* North Carolina

Three consultants from Business Technology Solutions, Raleigh, have earned the Certified Information Technology Professional designation from the American Institute of CPAs: founder, president and CEO Lissa Eilers Johnson; director of client services Pam Swanstrom; and senior consultant Paralea Boose.

* Ohio

Kim Saylor has joined the accounting staff at Kentner Sellers LLP, Vandalia. She received her Bachelors and Masters degrees in accounting from Wright State University.

* Oregon

Katie Eyre, tax principal at BKR Fordham Goodfellow LLC, Hillsboro, has been appointed by the mayor as planning commissioner for the City of Hillsboro Planning Commission. She is also currently chair of the Hillsboro Chamber of Commerce.

* Pennsylvania

Stephen W. Wouch, managing partner of Wouch, Maloney & Co. LLP, Horsham, has been re-elected as a director of Quigley Corp. In addition, the firm's Robert E. Williams was elected treasurer of the Board of Directors of the Philadelphia Live Arts and Philly Fringe Festivals. ... Stephen W. Christian, a managing director of Kreischer Miller, Horsham, has been elected to a two-year term on the Council of the Pennsylvania Institute of CPAs, while director Timothy C. Hilbert has been elected a trustee of PICPA's Scholarship Fund for a five-year term. ... Albert J. Isacks has been promoted to director of real estate services at Malin Bergquist & Co. LLP, Erie. He joined the firm in 1993.

* South Carolina

Charles C. Thornton Jr., a shareholder at Elliott Davis LLC, Greenville, has been named South Carolina's Distinguished Hospital Trustee of the Year for 2004 by the South Carolina Hospital Association. He has been a member of the AnMed Health governing board since 1995, and was chairman for 2001-2002.

* Washington

Steven C. Schulze has been named the first director of accounting at Clark Nuber, Bellevue. He has been with the firm for six years. The firm also announced a number of other promotions: Andrew Prather, to senior manager; Candi Avery, Kristen Eide, Pete Miller, Troy Rector, Monica Thurgood and Leah Zaccaria, to manager; and Cheryl Browne, Malcolm Edwards, Wentina Hurtado, Eline Nelson, Matt Thorne and Brita Willis, to senior. In addition, Jane Searing, a principal with the firm, has been named to the Exempt Organization Taxation Technical Resources Panel of the American Institute of CPAs, while shareholder Tom Sulewski had been chosen as one of the Puget Sound Business Journal's Top 40 Under 40.

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