Certified Public Accounting Firm | Miller Kaplan

It’s more than just numbers.
It’s your BUSINESS.

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It’s more than just numbers.
It’s your FAMILY.

How we help

It’s more than just numbers.
It’s your DREAM.

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It’s more than just numbers.
It’s your LIFE.

How we help

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News & Insights

May 26, 2026 Knowledge Center

When outstanding invoices indicate underlying operational issues

Late customer payments don’t just create temporary cash shortages. Over time, inconsistent collections can disrupt budgeting, increase borrowing needs and make it harder to plan for growth. In response to cash flow challenges, many businesses focus heavily on increasing revenue while overlooking how efficiently they convert receivables into cash. But even a strong top line […]

May 20, 2026 Knowledge Center

Restructuring? Put a business valuation professional on your team

Filing for bankruptcy doesn’t necessarily mean you close shop. Many distressed businesses decide to reorganize instead. This option provides a path for continued operations. Here’s how a business valuation professional can provide insight during this process — and help your business thrive going forward. Recent trends Continued economic uncertainty has caused many businesses to struggle […]

May 14, 2026 In the News

Michael Kaplan named among LA500 2026 | LABJ

Congratulations to Michael Kaplan on being honored by the Los Angeles Business Journal and celebrated as one of the most influential leaders in Los Angeles.

Industries We Serve

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Employee
Benefit Plans

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Meet our EXPERTS

THE TEAM

Ed Avaness 818.769.2010

Ed Avaness PARTNER / CPA With 30 years of experience in his field, Ed handles several of Miller Kaplan’s largest employee benefit plans and labor organizations. View full profile

818.769.2010

Alex Chernyak 818.769.2010

Alex Chernyak PARTNER / CPA Alex has nearly 20 years of experience in public accounting and specializes in working with Employee Benefit Plans and Labor Organizations. View full profile

818.769.2010

Kami Cohen 818.769.2010

Kami Cohen PARTNER / CPA Kami is an employee benefit plan and labor organization specialist, with 20 years of experience. View full profile

818.769.2010

QIVA DINURI 208.788.1183

QIVA DINURI PARTNER / TAX ATTORNEY / J.D. / LL.M. TAXATION Qiva assists clients with navigating tax law and fulfilling their tax compliance requirements. View full profile

208.788.1183

MARK FLANAGAN 415.956.3600

MARK FLANAGAN PARTNER / CPA / CFP® Mark expertly serves employee benefit plans, labor organizations, and nonprofits. He also provides strategic advisory services for ... View full profile

415.956.3600

Kelly Fox 818.769.2010

Kelly Fox PARTNER / CPA Kelly has nearly 25 years of experience, specializing in financial statement audits for employee benefits plans and nonprofits. View full profile

818.769.2010

STEVEN GIN 818.769.2010

STEVEN GIN PARTNER / CISA Steven is a seasoned risk advisory expert with a decade of experience in SOX compliance, internal audits, and IT controls. View full profile

818.769.2010

Jeff Goss 818.769.2010

Jeff Goss PARTNER / CPA For nearly 30 years, Jeff has specialized in audits and compliance reporting for employee benefit plans, labor organizations, and nonprofits. View full profile

818.769.2010

DANIEL IMM 818.769.2010

DANIEL IMM PARTNER / CPA Dan has been with our firm for more than 15 years. He specializes in financial statement audits for employee benefit plans and ... View full profile

818.769.2010

MARIJANE KANTZABEDIAN 818.769.2010

MARIJANE KANTZABEDIAN PARTNER / CPA Marijane is a true hybrid auditor who can transition seamlessly between nonprofits, employee benefit plans, LMCCs, and commercial clients. View full profile

818.769.2010

Michael Kaplan 818.769.2010

Michael Kaplan MANAGING PARTNER / CPA Michael works closely with his clients, providing straight-forward advice on how best to meet and exceed their goals. View full profile

818.769.2010

Puzant Kazanjian 818.769.2010

Puzant Kazanjian PARTNER / CPA Puzant specializes in audits, reviews, and compilations for employee benefit plans, labor organizations, and nonprofit organizations. View full profile

818.769.2010

IGAL KHOSHLESAN 818.769.2010

IGAL KHOSHLESAN PARTNER / CPA Igal has 15+ years of experience with payroll audits and financial statement audits and reviews. View full profile

818.769.2010

Catalina Kirby 206.596.3930

Catalina Kirby PARTNER / CPA Catalina, the partner in charge of the Seattle office, specializes in the nonprofit and employee benefit plan industries. View full profile

206.596.3930

Lucas LaChance 972.349.0389

Lucas LaChance Partner / CPA / CIA Lucas is an accomplished financial specialist with keen expertise supporting nonprofit and a construction client base, with a focus on ... View full profile

972.349.0389

DAVID LAM 818.769.2010

DAVID LAM PARTNER / CISSP / CPP David provides his clients with information security management support while helping them achieve optimal usage of their technologies. View full profile

818.769.2010

Vincent Leoni 818.769.2010

Vincent Leoni PARTNER / CPA Vincent specializes in Licensing & Royalties for entertainment and media clients. View full profile

818.769.2010

NICKY LIPSET 415.956.3600

NICKY LIPSET PARTNER / CPA / M.S. TAXATION Nicky specializes in partnership returns, trusts, estates, and individual taxation. View full profile

415.956.3600

KELLY POLLARD 415.956.3600

KELLY POLLARD PARTNER / CPA Kelly leads Miller Kaplan’s nonprofit practice, leveraging over a decade of experience to provide expert insight to these organizations. View full profile

415.956.3600

Michael Quackenbush 415.402.5610

Michael Quackenbush PARTNER / CPA Michael provides licensing and contract compliance assurance services for the technology and consumer products industries. View full profile

415.402.5610

Andrew Rosen 818.769.2010

Andrew Rosen PARTNER / CPA Andrew helped shape Miller Kaplan’s nationally recognized Media program – offering audit & assurance and benchmarking analysis, and more. View full profile

818.769.2010

Justine Ruffalo 818.769.2010

Justine Ruffalo PARTNER / CPA / MAcc Justine has almost 20 years of experience and has been repeatedly recognized for her business management expertise. View full profile

818.769.2010

Nicholas Sanchez 415.956.3600

Nicholas Sanchez PARTNER / TAX ATTORNEY / J.D. / LL.M. Taxation Nicholas has nearly 15 years of experience in tax law – with an emphasis in the tax implications of settlements and judgments. View full profile

415.956.3600

Steve Scadden 818.769.2010

Steve Scadden Partner Scadden has 30+ years of experience specializing in finance and accounting management, leading efforts in broadcast, digital, and print ... View full profile

818.769.2010

LIEL SHEMTOV 818.769.2010

LIEL SHEMTOV PARTNER / CPA Liel boasts a decade of financial statement audit experience, primarily serving employee benefit plans, labor organizations, and nonprofits. View full profile

818.769.2010

GUSTAVO VALLE 818.769.2010

GUSTAVO VALLE PARTNER / CPA / MBA Gustavo brings 15+ years of experience to his employee benefit plan and labor organization clients. View full profile

818.769.2010

MACGREGOR WAITE 415.956.3600

MACGREGOR WAITE PARTNER / CPA Mac has 10 years of public accounting experience, almost exclusively in the employee benefit plan and labor organizations industries. View full profile

415.956.3600

JUN WANG 818.769.2010

JUN WANG PARTNER / CPA / M.S. TAXATION Jun has 12 years of tax & accounting experience and is an expert in navigating the complicated tax situations clients may encounter. View full profile

818.769.2010

JESSE WARD 415.956.3600

JESSE WARD PARTNER / CPA Jesse provides expert audit services to Labor Organizations, Employee Benefit Plans, and Apprenticeship Programs. View full profile

415.956.3600

ANDREA WILLIAMS 415.956.3600

ANDREA WILLIAMS PARTNER / CFE Andrea brings 20+ years of experience counseling ERISA/Taft-Hartley clients within employer compliance for the construction industry.  View full profile

415.956.3600

About Miller Kaplan

We listen, then we advise. That’s what has made us one of the top certified public accounting firms in the United States.

Our team of trusted advisors is committed to providing professional expertise and common-sense guidance as we deliver accounting, audit, business management, tax, and consulting services.

We want to help you stay compliant, grow, and prepare for the future.