Board of Directors Biographies
Bios
Miklos Ringbauer | Chair
Miklos Ringbauer is the 2026–27 Chair of CalCPA and the founder of MiklosCPA, an accounting and tax strategy firm based in Southern California. With a focus on supporting the success of small businesses, Miklos and his firm bring expertise and value to clients through customized accounting solutions. His experience has been built on working in diverse business environments, which has provided him with a unique and distinctive advantage when developing solutions as a business advocate assisting entrepreneurs. The firm’s services are tailored around an in-depth understanding of each client’s business coupled with web services that bring real-time data and analytics communicated in plain language. This allows the clients to fully understand their financial picture and make educated decisions on how to grow their venture.
Miklos has a deep passion for the accounting sector, participating in both professional service and teaching the next generation of accountants. To share his experience and expertise, he teaches federal taxation at Orange Coast College. He also instructs at the California State University Dominguez Hills Incubator Innovation Program for startup companies. By educating both the entrepreneurs of today and the accountants of tomorrow, the goal of contributing to the growth of our communities will be met with forward thinking small businesses that know they have a solid financial footing.
He completed his term as President for the Board of Directors of CalCPA Los Angeles Chapter in 2020 and served as the CalCPA LA State Council Representative from 2017 to 2020. As an active member on the CalCPA LA Chapter Scholarship Committee, he is proud to be part of the team that awards grants for students who demonstrate outstanding achievement in accounting.
Miklos earned his Executive Masters in Business Administration at the University of Southern California and completed his undergraduate degree at the University of California, Irvine.
Erin Roche | First Vice Chair
Erin Roche, CPA, CGMA, a Tax Partner at BPM, LLP, is currently serving as First Vice Chair for CalCPA. In her professional role, Erin focuses on helping closely held business owners and individuals understand and plan for their tax obligations. Erin has previously held roles as Controller for privately held manufacturing and service based companies and enjoys working with business leaders to create systems that support the overall success of their business endeavors.
In her volunteer roles, Erin has served on various community non-profit boards and is an active volunteer at the national level serving as a member of the AICPA Council. Erin has been recognized as an AICPA Outstanding Young Professional (2021) and a CalCPA Woman to Watch – Experienced Professional (2020). She is a member of the CalCPA Leadership Institute class of 2014 and AICPA Leadership Academy class of 2016. Erin earned her B.S. degree in Business Administration/Accounting from Sonoma State University.
Erin Daiber | Secretary/Treasurer
Erin Daiber, CPA, PCC, a member of the State MAP Committee and an instructor for the Education Foundation. Erin previously served as a member of the Board of Trustees, and the VP of the San Diego Chapter.
Erin’s career began in the San Diego office of EY, followed by industry experience as a financial analyst. Her love of CPAs keeps her active in the profession. Erin founded Well Balanced Accountants, LLC, where she works with CPA firms across the US, developing the next generation of CPAs and future leaders. She is a thought leader and a change agent who is passionate about supporting our profession as we grow, evolve and transform.
Erin is a graduate of John Carroll University in Cleveland, Ohio.
Jillian Phan | Past Chair (Immediate)
Jillian Phan, CPA, is a partner at Meloni Hribal Tratner LLP, where she directs the firm’s assurance practice. With more than 25 years of experience in auditing, taxation, and accounting across industries ranging from manufacturing and real estate to entertainment and gaming, Jillian has built her career on collaboration, trust, and long-standing client relationships.
An active CalCPA leader, Jillian is focused on strengthening the pipeline of future CPAs and ensuring CalCPA’s relevance in a rapidly changing environment. She believes the profession must attract and empower the next generation of diverse, tech-savvy professionals who can lead the way in an AI-driven future. Her leadership emphasizes adaptability, responsible innovation, and the importance of developing both technical and soft skills.
Jillian’s journey to accounting reflects her resilience and determination. The daughter of Vietnamese immigrants, she originally set out to pursue medicine but found her calling in accounting—a profession that “just clicked.” Her career has been defined by a commitment to giving back through CalCPA leadership, mentoring students and emerging professionals, and breaking stereotypes about accountants.
Adam Blaylock | Vice Chair
Adam brings over 20 years of professional services experience to his role as the Americas FAAS Technology, Media and Entertainment, and Telecommunications (TMT) Industry and Sector Leader at EY. His client portfolio is diverse, including startups, private equity-backed companies, and multinational public corporations such as Western Digital Corporation, Lyft, Airbnb, and Cisco Systems.
Adam's dedication to the technology sector is evident in his longstanding tenure with EY's esteemed technology practice. In his role, Adam focuses on assisting clients with critical CFO agenda items, offering insights and services to support compliance with financial reporting requirements amid a shifting economic and regulatory environment. His expertise spans a wide range of technical accounting and financial reporting issues, including IPO and SPAC registration processes, SEC comment letter responses, and complex revenue recognition challenges.
Adam is a magna cum laude graduate of Santa Clara University, holding a Bachelor of Science in Commerce with a focus in Accounting and a minor in Mathematics. He is actively involved in the professional community as a Board member of the California Society of Certified Public Accountants (CalCPA) and an Advisory Board member of the United Way of the Bay Area, serving on the Audit Committee. Adam is a licensed CPA in California and a member of both the AICPA and CalCPA.
Marjorie McPike | Vice Chair
Marjorie is a CPA focusing on tax and small business accounting located in Riverside County, California. Born and raised in San Diego, she attended San Diego State University where she received her Bachelor of Science in Business Administration with a concentration in accounting. She received her Master of Science in Taxation from Golden Gate University.
Prior to working in public accounting, Marjorie worked in private industry holding various positions such as Controller, Business Office Manager, Accounts Receivable Manager and Full Charge Bookkeeper. She has a vast knowledge of bookkeeping and accounting skills in various industries including health care, manufacturing, retail, and professional services. Her current areas of focus are Estate and Gift taxation, taxation of individuals and taxation of business entities, with an emphasis on education.
Marjorie currently serves as a Vice Chair on the CalCPA Board of Directors. She is a past president of the Inland Empire Chapter and an active member of CalCPA leadership at the state level. Marjorie also serves as the Corresponding Secretary for the Alliance of Black Women Accountants (a non-profit organization dedicated to the retention, empowerment, support, and mentoring of women of color in the accounting and finance profession.) She is past treasurer of the Estate Planning Council of San Bernardino Counties and Hospice of the Valleys, Murrieta, CA, current board member of Agape Christian Development San Diego.
Julia Walther | Vice Chair
Julia has worked in public accounting since receiving her Master of Business Taxation from the University of Southern California in 2015. She is active in the Channel Islands Chapter CalCPA and serves on the chair for Financial Literacy and Emerging Professionals. She also serves as the Assistant Treasurer for Santa Barbara Beekeeper’s Association, a local non-profit. Julia’s experience has been focused on S Corporations, partnerships and high net worth individuals. She enjoys beekeeping, pottery and hiking.
Hailey Gomillion | Vice Chair
Hailey Gomillion, CPA, is a Partner at GSA, llp, a Southern California public accounting firm specializing in tax, accounting, and advisory services for businesses and individuals. An active leader within CalCPA, Hailey serves on the Board of Directors and chairs the Commission on Belonging. She also is a graduate of the CalCPA Leadership Institute and the AICPA Leadership Academy. At the national level, she serves as an Editorial Advisor for the Journal of Accountancy and is a member of the AICPA Women’s Initiatives Executive Committee. Hailey is passionate about creating a profession where people experience a true sense of belonging, build meaningful connections, and are inspired to make a positive impact in their firms and communities.
Mark Demos | Appointed Member
Mark Demos is an audit partner at Crowe LLP with more than 20 years of public accounting experience focused on the financial services industry. He advises clients ranging from community banks to multi-billion-dollar institutions and has guided organizations through IPOs, SEC registrations, and structured debt offerings. As Office Managing Partner, he leads Crowe’s Southern California audit practice.
Mark holds CPA licenses in California and Hawaii and is a frequent presenter at national AICPA conferences as well as federal regulatory trainings. In addition to his professional work, he serves on the advisory board of Inclusion Matters by Shane’s Inspiration, a nonprofit advancing inclusive play, and was recognized with its Champion for Inclusion Award in 2025. He also supports Wayfinder Family Services, Habitat for Humanity, and the Los Angeles Food Bank.
Originally from Michigan, Mark earned degrees in finance and accounting from Michigan State University. He lives in Los Angeles, where he enjoys running along the coast, hiking, fly fishing, and skiing.
Ricardo Martinez | Appointed Member
Ricardo is an Audi Partner in the Southwest Region Assurance Practice at Forvis Mazars. Starting his career in 1998, Ricardo brings more than 25 years of technology industry audit experience, including more than 10 years with an international accounting firm. Ricardo moved to a national firm in 2010, where he continued to serve public and private technology companies and held leadership roles within the firm’s group and audit practice.
At Forvis Mazars, Ricardo is the Northern California Market Industry Leader, the California & Arizona Technology, Media, and Telecom (TMT) Market Sector Leader and a member of the firm’s National TMT Committee. In June 2025, Ricardo assumed the role of National Industry Leader, Technology, Software & Devices. He is also a member of the firm’s Audit AI Committee as well.
He is a member of the American Institute of CPAs and California Society of CPAs, where he serves as the Vice Chair on the Accounting Principles and Assurance Services Committee. He also serves on the Accounting Advisory Board of both Santa Clara University and Cal Poly San Luis Obispo. Ricardo is a graduate of Santa Clara University, California, with a B.S. degree in accounting.
Scott Donnelly | Director
Scott Donnelly, CPA, a founding partner of PDM CPAs, Scott built a highly respected practice in the Los Angeles South Bay specializing in the real estate industry, estate planning, complex tax compliance, and consultation.
Throughout his career, Scott has been deeply involved in CalCPA, previously serving as the Education Foundation Chair, Los Angeles Chapter President and contributing to statewide committees on estate planning, technology, and communications. Beyond the profession, he is committed to service, supporting organizations such as Harbor Interfaith Services, H.E.L.P., Grand Vision Foundation, Angels Gate Cultural Center, Rotary, and local food banks.
Dividing his time between Palm Springs and Grants Pass, Oregon, Scott enjoys travel, family, and community involvement. His leadership at the Education Foundation reflects a passion for ensuring the CPA profession continues to thrive for future generations.
Taryn Hoffmann-Torres | Director
Taryn is a licensed CPA and a manager in her firm’s Audit & Assurance Services Department. Her practice focus includes financial statement reporting, audit and review services, evaluation of internal controls, business consulting services for privately held companies, and employee benefit plan audits. She works with a wide variety of clients in the manufacturing and distribution, mortgage banking, transportation and maritime, construction, professional service, and nonprofit sectors. Taryn previously served as a Young Emerging Professionals Chair for the Orange County/Long Beach Chapter. She also serves as a member of the finance and audit committees.
Charlotte Wall | Director
Charlotte Wall, CPA, is a shareholder of the firm Spott, Lucey & Wall, Inc. The firm works with foreign corporations investing in or owning U.S. businesses, U.S. businesses investing in or owning foreign businesses, foreign citizens working in the U.S., as well as U.S. citizens and residents working abroad. Currently, over 85 percent of the firm’s clients have international issues. She is in charge of all of the firm’s real estate clients (landlords, developers, brokers, etc). In addition, Wall handles all of the firm’s multi-state consulting and technology companies. Her foreign clients are from about 25 different countries – predominately Germany, England, Australia, Sweden, and Canada.
Wall is a past president of the San Francisco chapter of CalCPA, on the board of the Swedish American Chamber of Commerce, and on the scholarship committee of the Financial Women’s Association (FWA). She graduated from California State University, Hayward (1990) with a bachelor’s degree in business administration with an option in accounting. She completed her master’s degree in taxation (2000) and certificate in international taxation (2003) from Golden Gate University.
Carisa Wisniewski | Director
Carisa is a Partner at Baker Tilly, where she served as Partner-in-Charge of the San Diego office for 10 years, served two terms on the Firm’s Executive Committee, and was the past chair of the Firm’s Technology & Life Sciences practice. Carisa provides external audit services to a variety of companies in the Life Sciences, Technology and Manufacturing industries.
Prior to working at Baker Tilly, she spent 16 years with one of the largest international firms. Carisa believes in using her skills and experiences to give back to the community. She has served on numerous boards throughout her career, including the Red Cross and the San Diego Foundation. She is currently the Audit Committee Chair for Girl Scouts of San Diego, where she has served for 10 years, as well as serving as a board member at Tech San Diego. She is passionate about creating a work environment of true inclusion and belonging and previously served as chair of the CalCPA Commission on Belonging.
Jamie Baker | Council Representative to the Board
Jamie is the owner of a Davis-based accounting and consulting practice serving individuals and small businesses. A graduate of Cal Poly San Luis Obispo, she has built a career providing tax, accounting, and business advisory services with a focus on long-term client relationships.
An active CalCPA leader, Jamie has served on the Sacramento Chapter board, as a CalCPA Council Member at Large, and as a member of the Scholarship Committee. She also serves as Treasurer for the Davis Water Polo Club and sits on the board of the Triumph Cancer Foundation, which supports adult cancer survivors.
A dedicated athlete, Jamie has completed two Ironman triathlons and over two dozen half Ironmans. On weekends, she can often be found on the pool deck cheering on her kids or enjoying biking, walking, and family time.
Destiny Flood | Council Representative to the Board
Destiny leads AAFCPAs’ Commercial Division of the Outsourced Accounting & Fractional CFO (OAFC) practice, providing right-sized outsourced accounting and CFO solutions designed to modernize the finance function. She manages a national team of CFOs, controllers, and accountants who deliver tailored support across industries. With over a decade of experience in public accounting, Destiny brings both technical expertise and a strategic lens to her clients, advising on complex transactions, internal controls, M&A, capital raising, and international accounting.
A member of the California Board of Accountancy and active on CalCPA’s Women’s Leadership Planning Committee, Destiny is recognized for her service-driven leadership and commitment to advancing the profession. She also serves as social chair of Provisors’ Sacramento group and has held leadership roles with CASA and Prime Global Women’s Leadership.
Based in the Sacramento area, Destiny enjoys AAFCPAs’ Work from Anywhere model. Outside of work, she bakes sourdough bread, has completed two half marathons, and is a new golf enthusiast.
Denise LeDuc Froemming | President & CEO
Denise LeDuc Froemming is CalCPA’s President & CEO. She is an innovative, inspirational executive with a demonstrated record that includes exceeding profitability goals, turning around underachieving business units and driving increased revenues and market share. At the center of her leadership, is establishing cultures and environments that foster authenticity, celebrate differences and stimulate honesty among people from different backgrounds and diverse experiences, that encourage excellence and that inspire everyone to be the best they can be.
Before joining CalCPA, Denise served as CEO of the Institute of Real Estate Management (IREM) leading the transformation of the organization’s headquarters operations by nurturing a culture of curiosity, transparency, inclusivity and a customer-first approach leading to novel opportunities for growth. During Denise’s tenure as the COO & CFO/EVP of the American Health Information Management Association (AHIMA), she drove change through market expansion, developing key coalitions and elevating operational bench strength and capabilities.
Denise holds the Certified Association Executive (CAE) designation from the American Society of Association Executives. She’s also a Certified Public Accountant (CPA), holds a B.S. degree in business from Marquette University, and an M.B.A. from Northern Illinois University.
Denise’s interests outside of work include hiking, traveling, volunteering, reading and spending time with family and friends. Her favorite quote is - "I've learned that people will forget what you said, people will forget what you did, but people will never forget how you made them feel." Maya Angelou



