CALIFORNIA

Aspen Cloud Hall, Patrick Downs, Jennifer Iwata and Tracey Smith-Reed have been promoted to managers at Gilbert Associates Inc. Elissa Salter has been promoted to marketing director. … Irvine-based Haskell & White LLP has promoted nine staff members. Angela Behrens, Ryan Woodhouse and Matthias Weber were promoted to principals in the firm's tax department. Ian Martini was promoted to senior manager in the audit and business advisory services department. Ryan Maes was promoted to senior associate in the firm's audit and business advisory services department. Kari Walton and Glebb Popove were promoted to in-charge associates in the firm's audit and business advisory services department. Patrick Frake and Peter Pecer moved up to in-charge associates in the tax department. … Tim Devoto has been promoted to partner at Gallina LLP in Roseville. Devoto initially joined the firm in 2010. … Eric Jones has been promoted to office managing partner at CohnReznick's Sacramento office. Beth Mullen, who previously held this role will focus leading the firm's affordable housing industry practice. Mark Hooley has moved up to office managing partner in the firm's San Diego office. Hooley succeeds Wade McKnight, who is retiring after six years at the firm. Garrett Ushiyama is the newest partner at CohnReznick's Los Angeles office.

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