Matthew Martin | Chair
Matthew Martin brings over 15 years of professional tax and accounting expertise to the table, with a decade-long focus on the cannabis industry. His experience spans from seed to sale, helping clients navigate complex regulations and tax structures. Matt's career has been marked by challenging the status quo and driving innovation in complex tax environments.

As the Chair of CalCPA, Matt is committed to transforming the accounting profession. His vision centers on creating a deeply connected community that goes beyond CPE, where members not only discuss technical issues and leadership challenges but also connect on a personal level. Matt believes that understanding the human side of the profession—balancing family commitments with compliance deadlines—is crucial for CalCPA's mission. His leadership is guided by the principle of "Think Differently," aiming to modernize the association, address pressing industry issues, and reimagine the CPA career experience. In every initiative, Matt returns to the fundamental question: "Why does CalCPA exist?" This focus drives his efforts to enhance member value and grow a professional community that supports both the technical and personal aspects of members' lives. Matt's goal is clear: to leave the profession better than he found it, fostering an environment where the next generation of CPAs can thrive without sacrificing work-life balance.

Jillian Phan | First Vice Chair
Jillian N. Phan is the current Secretary/Treasurer for CalCPA. Additionally, she has served in many different roles including state vice chair, state council board of director, past president of the Los Angeles Chapter, and nomination committee. She is a partner at Meloni Hribal Tratner LLP in Woodland Hills and directs the firm’s assurance practice. She has over 25 years of experience in auditing, taxation, and accounting. She plans and coordinates corporate acquisitions, mergers, and spinoffs; provides tax planning and compliance for individuals, partnerships, and corporations; and represents clients during audits by governmental agencies. She graduated from Cal State University Northridge with a Bachelor of Science in accounting and holds a California CPA license. She is a member of the AICPA and CalCPA. In 2010, she was honored as the Rising Star of Women in Business; in 2011, she received the Most Trusted Advisor award from the San Fernando Valley Business Journal; and in 2022, she received the L.A. Business Journal Top 100 Accountants award.

Miklos Ringbauer | Secretary / Treasurer
Miklos Ringbauer is 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.

Currently, Miklos serves as Vice Chair for the state level Board of Directors of CalCPA. 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.

Meredith Johnson | Past Chair (Immediate)
Meredith Johnson, CPA, a partner at BPM LLP, was named the new chair of the CalCPA Board of Directors during CalCPA’s Annual Members’ Business Meeting. During her term, Johnson will focus her efforts under the theme “Stronger Together.”

Johnson has more than 20 years of experience working at financial advisory firms and public accounting. As a partner with BPM LLP, she provides tax compliance and consulting to a diverse base of individuals, trusts and business entities. Prior to BPM, she was a senior wealth advisor and practice director with LPL Financial and worked as a financial advisor with Merrill Lynch.

Johnson is also active working with nonprofits in her community, including One Brick and Youth Business Week Foundation–California. Active with CalCPA for more than 10 years, Johnson has served in various leadership roles, including CalCPA Board, CalCPA Council, Women’s Leadership Conference Planning Committee, Members Insurance Benefits Committee, Public Service Award Committee, and president, vice president, treasurer and director on the CalCPA San Francisco Chapter.

Johnson is a graduate of Whitman College (bachelor’s degree in politics and Asian studies) and Golden Gate University (master’s degree in taxation).

Jonathan Bryson | Vice Chair
Jonathan is a Senior Manager on BPM’s Business Enterprise Services Team (BEST). He has multiple years of experience auditing Nonprofit clients of various types and sizes. He now spends his time as an outsourced controller using the support of his team of qualified individuals to replace back off accounting function for his clients. His expertise allows him to ensure clients maintain GAAP compliant accounting records that are audit ready year-round.

Additionally, he has a degree in Information Systems which allows him to understand software and systems and how they can benefit businesses to gain efficiencies and control over their day-to-day operations.

As a Board Member of a local nonprofit, he understands the difficulties and complexities that nonprofits face, not just from an accounting standpoint but from an operational standpoint.

Jonathan Bryson holds an active CPA license in California.

Grace Clark | Vice Chair
A licensed Certified Public Accountant, Grace Clark has served the Inland Empire and Southern California in accounting and tax services for over thirty-five years. Grace received her bachelor’s degree in Business Administration, concentration Accounting from California State University San Bernardino and was employed by Smith Marion & Co for over 11 years.  Currently the owner of Grace S Clark, CPA, A.P.C., she supports her clients providing tax, bookkeeping, and controller services for small to medium sized businesses.

Grace currently serves on many non-profit boards and is a member of the American Institute of Certified Public Accountants (AICPA) and California Society of Certified Public Accountants (CalCPA).

In her free time, Grace enjoys live theatre, traveling and spending time with her family.

Mike Ray | Vice Chair
Mike Ray, CPA, serves as the CFO & Treasurer of CAMICO. Effective January 1, 2025, Mike will serve as the President and CEO of CAMICO. He brings over 30 years of experience in public accounting (PwC) and the insurance industry. Prior to CAMICO, Mike served 17 years as the CFO & Treasurer for California Casualty Management Company.

Mike earned a Bachelor of Arts in Business Economics from the University of California, Santa Barbara. He has more than 10 years of leadership experience with the California Society of CPAs San Francisco Chapter and served for two terms (2018-2020 and 2021-2022) as Vice Chairman at the state level.

Dalton Sweaney | Vice Chair
Dalton Sweaney is a current member of the Board of Directors of CalCPA.  An active member of the Inland Empire Chapter, Dalton has held numerous positions at the Chapter level including Chapter President and Committee Chair.  Dalton is the recipient of the 2016 CalCPA Statewide Emerging Professional of the Year award and graduate of the CalCPA Leadership Institute and AICPA Leadership Academy.  With the AICPA, Dalton is the current Chair of the Emerging Professionals Initiatives Committee.  On a firm level, Dalton is the Managing Partner of GSA, a small public accounting firm in Southern California that focuses primarily on tax and client accounting services.  GSA is a pace setter in firm culture -- challenging the mold of accounting firms and driving the change our profession needs.

Ruben Davila | Education Foundation Chair
Ruben Davila, CPA, CFF, Esq. - professor at USC’s Marshall School of Business and Leventhal School of Accounting. Davila currently serves as Vice Chair of CalCPA’s Education Foundation Board of Trustees and Chair of NASBA Examination Review Board.  He served on multiple regulatory and professional committees including California State Board of Accountancy, AICPA/NASBA Board of Examiners, AICPA/ NASBA International Qualifications Appraisal Board, NASBA’s Nominating, Global Strategies and Education Committees.  He served in university and corporate governance including executive positions with the PAC12 Academic Leadership Coalition and USC’s Academic Senate. Davila is active in DEI having developed multiple events for young professionals and students in partnership with colleges, high schools, and professional organizations. He consulted and served as an expert witness on complex business litigation. Davila co-starred in the 2021 Oscar-nominated short-film, “Please Hold” written by his daughter, Kristen.   Education: BS from LMU, MBA from USC, and JD from Loyola Law.

Adam Blaylock | Appointed Member
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.

Amber Setter | Appointed Member
Amber Setter is a different kind of coach; a blend of grace and warrior spirit that compels her to bring up the un-discussable and un-cover the undiscoverable. Her clients are the best at what they do - yet they still hunger for education. They choose Amber because of her intellect, authenticity and drive to educate them in ways they've never experienced. Amber is a national expert on building coaching cultures within the accounting profession. Her professional experience includes serving as an internal and external coach for high-potentials, facilitating and coaching within leadership development experiences and building an entire learning and development function. Amber works with a select number of clients and organizations through her private practice. Beyond coaching, Amber delivers training and keynote conversations for leadership programs and retreats. Amber holds a Masters of Arts in Leadership Studies from the University of San Diego and a Bachelor of Science in Business Administration, Accounting from San Jose State University. She is a graduate of Accomplishment Coaching - an ICF accredited Coaches Training Program- and also completed their Advanced Leadership Program while serving as a Mentor Coach. She completed the entire ORSC™ series. The ORSC approach shifts the focus of coaching from the individuals to the relationship within a group, team or system. This model creates more sustainable and resilient teams and families.

Glenn Freed | Council Representative to the Board
Dr. Freed has over 30 combined years of work experience in wealth management, tax and accounting research and education, and tax advising. He brings to his firm, Fortress Wealth Management,  a collaborative style to serve the wealth management needs of their clients. Fortress Wealth Management is a Registered investment Advisor with the SEC.  Dr. Freed focuses on the firm’s investment, wealth management, and portfolio management functions.

Prior to joining Fortress Retirement Wealth, Dr. Freed both founded and worked at investment management firms for 19 years. Dr. Freed was Chief Executive Officer and Chief Investment Officer of Vericimetry Advisors LLC, an investment management firm he founded in 2011. Dr. Freed was also Associate Dean of the Leventhal School at USC and a Vice President of Dimensional Fund Advisors LLP. At DFA, Dr. Freed delivered customized quantitative investment solutions to both financial advisors and institutional clients. He has numerous published papers and articles and has spoken at numerous financial advisory conferences and symposia. Dr. Freed received a BS in Accounting from the University of Florida and a PhD from the Graduate School of Business at the University of Southern California. He is a Certified Public Accountant licensed in the State of Florida and holds the AICPA Personal Financial Specialist designation.

At CalCPA,  Glenn is currently the Co-Chair of the Personal Financial Planning State Committee.  He has been an active member of the Committee since 2019.  Glenn strongly promotes the personal financial planning core services that enable California CPAs to provide preeminent personal financial planning services.

Marjorie McPike | Council Representative to the Board
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 she serves as the Vice-President of the Inland Empire Chapter, co-chair of the Estate Planning Committee Inland Empire Chapter, Council Representative to the Board of Directors of CalCPA and member of the MAP Committee.  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.

Charles Osaki | Council Representative to the Board
Charles (“Charlie”) Osaki is a member of the CalCPA Board of Directors, CalCPA Council, CalCPA Commission for Diversity, Equity & Inclusion, and Accounting Education Committee. He is a former Trustee and served as President of the Board of Trustees for the CalCPA Education Foundation. He is the founder of the Pathway to Success program, based in the Los Angeles Chapter.

Charlie serves on the Board of Directors for the Orange County Council, Boy Scouts of America (OCBSA) and is the Vice Chair of Diversity. His prior roles include Treasurer, and Vice Chair of Administration and Fiscal Stewardship.

Charlie’s professional experience includes Deloitte, where he was a Senior Manager in audit and later Director of Recruiting & University Relations, Pacific Southwest Region, and served as a Principal of Human Resources at RBZ (Armanino), and then at Squar Milner (Baker Tilly). Now retired, he teaches as an adjunct accounting faculty member at Cerritos College.

Charlie graduated from UCSB, with a Bachelor of Arts in Business Economics and holds a certificate in Advanced Human Resources Strategy from the UCLA Anderson School of Management. He is a CPA (Active) in California.

Charlie is a recipient of the Los Angeles Journal Top 100 Accountants in Los AngelesAward (2022 & 2023), Los Angeles Chapter Distinguished Service Award, Cerritos College Outstanding Faculty Advisor Award, and OCBSA Silver Beaver Award for distinguished service to youth. Member, CalCPA and AICPA.

Julia Walther | Council Representative to the Board
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.

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