Kenneth R. Ames, CPA
Tax Advisory Partner

Education:
San Diego State University, Bachelor of Science, Accounting 1978
CPA Designation: 1980

Experience:
Ken has been in public accounting for 35 years, over 10 of which been with White Nelson Diehl Evans LLP. He serves as a tax advisory partner with WNDE’s Carlsbad and Escondido offices.

Professional Affiliations:
Ken is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA).

Area of Expertise:
His area of expertise is tax consulting, compliance and litigation support services for entities of all types. He has also presented seminars and authored various articles on retirement plans, tax planning and marital dissolutions.

Community Involvement:
Ken supports the Boys & Girls Club of Carlsbad and the Fellowship of Christian Athletes. He is also a member of the 82nd Airborne Division Association, a group of current and former paratroopers of the division.

Personal:
Ken is married to wife Cathy; the couple has two adult children. He enjoys water sports such as boating and kayaking.

Email: kames@wndecpa.com

Gary R. Belz, CPA
Tax and Advisory Services Partner

Education:
San Diego State University, Bachelor of Science, Accounting 1975
CPA Designation: 1979

Experience:
Gary has been in public accounting for over 35 years and has worked his entire career at White Nelson Diehl Evans LLP. He is a former Managing Partner of the firm.

Professional Affiliations:
Gary is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA). He is also a past president of the South Orange County Chapter of the National Association of Accountants.

Area of Expertise:
Gary has a diverse background which includes partnership and corporate taxation, individual tax compliance and planning, non-profit, trust and estate planning. His clients are typically involved in manufacturing, distributing, professional services and real estate.

Community Involvement:
Gary is active at St. John Neumann Catholic Church in Irvine, is a board member for Mercy House Living Centers, which provides transitional living for homeless persons, and of the Irvine Children’s Fund. He is an audit committee member of the Roman Catholic Diocese of Orange.

Personal:
Gary lives in Irvine with wife Karen. The couple has three children. He enjoys participating in his children’s activities, traveling, skiing, golf and softball.

Email: gbelz@wndecpa.com

Robert J. Callanan, CPA
Tax Advisory and Audit Services Partner

Education:
B.A. degree in Business Administration and B.S. degree in Accounting from Aquinas College in Grand Rapids, Michigan
CPA Designation: 1993

Experience:
Bob has worked in the accounting field for almost 25 years, over 20 of which have been with White Nelson Diehl Evans LLP.

Professional Affiliations:
Bob’s professional affiliations include membership in the American Institute of Certified Public Accountants (AICPA), the California Society of Certified Public Accountants (CalCPA) and the California Governmental Accounting and Auditing Committee.

Area of Expertise:
Bob’s expertise is in governmental and non-profit accounting and auditing.

Community Involvement:
Bob is a leader for the Boy Scouts.

Personal:
He is married to wife Brenda, with whom he has three children. He enjoys watching sports, playing golf and softball and traveling.

Email: rcallanan@wndecpa.com

Gregory N. Coleman, CPA
Audit and Assurance Partner

Education:
University of Miami, FL – Bachelor of Business Administration, Accounting, 1993
CPA Designation: 1999

Experience:
Greg has 20 years of public accounting experience, all of which have been with White Nelson Diehl Evans LLP. His responsibilities primarily include the oversight of attestation services for large, middle market companies located throughout Southern California.

Professional Affiliations:
Greg is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA). Greg also serves as a director of the Orange County/Long Beach Chapter of CalCPA. Professional networking affiliations include Provisors and Athletes Touch.

Area of Expertise:
Greg specializes in the areas of manufacturing and distribution, employee benefit plans, construction contracting, professional services and retail.

Personal:
Greg lives in Brea. He is married to wife Robin, and has two sons.

Email: gcoleman@wndecpa.com

Steven R. Combs, CPA
Tax and Advisory Services Partner

Education:
California State University, Fullerton – Bachelor of Arts, Accounting, 1999
California State University, Fullerton – Master of Science, Taxation, 2006
CPA Designation: 2002

Experience:
Steven has 13 years of public accounting experience, all of which have been with White Nelson Diehl Evans. His responsibilities primarily include providing tax compliance, planning and consulting services for private middle-market businesses and individuals.

Professional Affiliations:
Steven is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA).

Community Involvement:
Steven coaches youth sports for Fountain Valley Pony Baseball.

Area of Expertise:
Steven has a diverse background with extensive experience in corporate taxation including consolidated and multi-state taxation. Other areas include mergers and acquisitions, tax planning, tax examinations and appeals, financial accounting for income taxes, due diligence, transaction structuring, and individual compliance and planning. His clients span a variety of industries including manufacturers, retailers, medical and personal services businesses, and technology companies. Steven serves large, middle-market companies located in Orange County and throughout Southern California.

Personal:
Steven lives in Fountain Valley with his wife Lynlee and their three sons. His interests include spending time with family, playing softball and attending sporting events.

Brian D. Donnelly, CPA
Tax and Advisory Services Partner

Education:
California State University, Fullerton, Bachelor of Arts-Accounting 1983

Golden Gate University, Master of Science in Taxation 1992
CPA Designation: 1986

Experience:
Brian has been in public accounting forover 30 years, all of which has been with White Nelson Diehl Evans LLP.

Professional Affiliations:
Brian is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA). He serves on the Estate Planning Committee and Technologies Committee of CalCPA. Brian is a member of the Orange County Estate Planning Council. He is also a member of the Board of Directors of Centennial Bank.

Area of Expertise:
His expertise is in tax compliance, tax planning for closely held domestic companies, mergers and acquisitions. He is actively involved in assisting clients with estate and trust planning as well.

Community Involvement:
He is active with Catholic charities.

Personal:
Brian lives in Yorba Linda. He is married and has three children. His hobbies include traveling and restoring classic cars with his son.

Email: bdonnelly@wndecpa.com

David P. Doran, CPA
Audit and Assurance Partner & Managing Partner

Education:
California State University, Fullerton – Bachelor of Arts, with a major in Business/Accounting, 1975
CPA Designation: 1979

Experience:
Dave has over 35 years of public accounting experience, all with White Nelson Diehl Evans LLP. Dave is a member of WNDE’s Executive Committee and is the firm’s Managing Partner.

Professional Affiliations:
Dave is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA), where he has served on numerous boards and committees. Dave is also a member of the Government Audit Quality Center of the AICPA.

Area of Expertise:
Dave has extensive experience serving privately held, entrepreneurial and family owned businesses. He has expertise in manufacturing, distribution, financial services, business and professional services and healthcare. Dave also directs WNDE’s nonprofit practice and has worked with numerous nonprofit service organizations and foundations.

Community Involvement:
Dave serves on the Executive Committee and the Board of Directors of the Irvine Chamber of Commerce. He is an active alumnus at California State University, Fullerton and serves as a member of the Board of Governors. He has been recognized as both a “Distinguished Business Leader” (2009) and an “Outstanding Alumnus” (2010) by the university and was a recipient of the CSUF “Legends and Legacy” award in in 2010. Dave is active in community and religious organizations.

Personal:
Dave is married to wife Roxzane. The couple lives in Newport Beach. Dave enjoys fishing, classic cars and spending time with his family including his three adult children and five grandchildren.

Email: ddoran@wndecpa.com

David B. Forman, CPA
Tax Advisory and Audit Services Partner

Education:
University of California, San Diego – Bachelor of Arts, 1987
University of California, San Diego Extension – Professional Certificate in Accounting, 1993
CPA Designation: 1996

Experience:
David has 19 years of public accounting experience, all of which have been with White Nelson Diehl Evans LLP.

Professional Affiliations:
David is a member of the California Society of Certified Public Accountants (CalCPA).

Community Involvement:
David serves on the board of directors for his synagogue in Vista, California.

Area of Expertise:
David specializes in individual and corporate taxation as well as governmental and non-profit accounting and auditing. He also helps clients with information technology and design of small business accounting systems.

Personal:
David lives in Oceanside, with his wife Janene and their two children. His interests include spending time with family, traveling, playing guitar and enjoying a pint with friends at one of the many Northern San Diego County craft breweries.

Lynne M. Houri, CPA
Audit and Assurance Partner & Operations Partner

Education:
California State University at Fullerton, Bachelor of Arts Degree, Accounting 1988
CPA Designation: 1990

Experience:
Lynne has nearly 25 years of public accounting experience, all with White Nelson Diehl Evans LLP. She is the Partner of Operations for WNDE and is a member of its executive committee.

Professional Affiliations:
Lynne is a member of the American Institute of Certified Public Accountants (AICPA), the California Society of Certified Public Accountants (CalCPA) and National Association of Women Business Owners (NAWBO).

Area of Expertise:
Lynne's expertise is in manufacturing and distribution with a specialization in employee benefit plans and pension audits.

Personal:
Lynne is married to husband Nabil; the couple lives in Irvine and has two children. When not at work, Lynne spends much of her personal time to caring for her family. She also loves travel, sports and reading.

Email: lhouri@wndecpa.com

Candace M. Huie, CPA
Tax and Advisory Services Partner

Education:
California State University, Fullerton, Bachelor of Arts in Accounting 1991
California State University, Fullerton, Master of Science in Taxation 2003
CPA Designation: 1993

Experience:
Candace has over 20 years of public accounting experience, all with White Nelson Diehl Evans LLP.

Professional Affiliations:
Candace is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA).

Area of Expertise:
Candace’s area of expertise is in tax planning and compliance, with a focus on real estate partnerships, small businesses and non-profits. She serves large, middle-market companies located in Orange County and the Inland Empire.

Community Involvement:
Candace is active as a professor and in a leadership role at Irvine Valley College (IVC). She is an IVC Professor of Taxation, member of the IVC Foundation Board of Governors, IVC Foundation Vice President, IVC Foundation Executive Committee and IVC Finance Committee Chair.

Personal:
Candace lives in Corona with husband Raymond, with whom she has two children. She likes to travel, and is actively involved in her sons’ sports activities, including basketball and football. She serves on the Board of Directors for the Santiago Football Boosters and is a PTA treasurer.

Email: chuie@wndecpa.com

David M. Krickl, CPA
Tax and Advisory Services Partner

Education:
Loyola Marymount University - Bachelor of Science, Accounting 1982
CPA Designation: 1987

Experience:
Dave has over 30 years of experience in public accounting. He began is accounting career at Ernst & Whinney (Ernst & Young). He left as tax manager to enter the local accounting firm environment to concentrate on client relationships within the tax advisory business. He joined White Nelson Diehl Evans LLP as a partner in 2002 by merging his practice with the firm. Prior to 2002, Dave was the Partner in Charge of Income Tax at Corbin & Wertz, LLP, a large local accounting firm which subsequently dissolved.

Professional Affiliations:
Dave is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA).

Area of Expertise:
Dave is an Income Tax Generalist with broad experience in various industries and entity types; involving a multitude of transactional issues. He has extensive experience in mergers and acquisitions, business formation and restructurings and real estate development and transactions (including exchanges and involuntary conversions). Since joining WNDE, he has had the privilege of working on some of the county’s largest business and real estate transactions.

Personal:
Dave has two adult children. When he’s not working, he enjoys staying fit, cooking and dining, watching Angels baseball, music, travel, hiking and camping. He lives in Laguna Niguel.

Email: dkrickl@wndecpa.com

Thomas M. Kretschmar, CPA
Audit and Assurance Partner

Education:
San Jose State University, Bachelor of Science Degree, Accounting 1979
Certificate of Education Achievement in Business Valuations, AICPA
Certified Valuation Analyst, NACVA.
CPA Designation: 1982

Experience:
Thomas has over 30 years of relevant accounting experience, of which five years were spent as a Chief Financial Officer in private industry and more than 25 with White Nelson Diehl Evans LLP. He has a diverse background which includes audit and attestation, business valuations and other management advisory services.

Professional Affiliations:
Thomas is a member of the American Institute of Certified Public Accountants (AICPA), California Society of Certified Public Accountants (CalCPA), and the Institute of Business Appraisers (IBA).

Area of Expertise:
His client expertise is principally in manufacturing and distribution where he has provided relevant accounting services and management advisory services.

Community Involvement:
Thomas is involved in his church and volunteers for various charities.

Personal:
Thomas lives in Yorba Linda. He enjoys fishing, hunting, camping and other outdoor activities. He also likes sports and travel. He is married to wife Nancy, and has three children.

Email: tkretschmar@wndecpa.com

Michael R. Ludin, CPA
Tax Advisory and Audit Services Partner

Education:
California State University, Fullerton, Bachelor’s degree in Business with an emphasis in Accounting 1975
CPA Designation: 1980

Experience:
Mike has worked in the accounting field since 1975. He joined Diehl Evans LLP in 1978. He served as Managing Partner until its merger with White Nelson Diehl Evans LLP in 2011.

Professional Affiliations:
Mike’s professional affiliations include membership in the American Institute of Certified Public Accountants (AICPA), California Society of Certified Public Accountants (CalCPA) and the California Society of Municipal Finance Officers (CSMFO).

Area of Expertise:
Mike’s expertise is in taxation of individuals and businesses, especially those in the real estate industry. He also is experienced in audits, especially for government entities and non-profit organizations.

Personal:
Mike is married to wife Mary; the couple has three adult children. His oldest son, Joe, works for WNDE as an auditor. Mike enjoys watching Dodgers baseball, and likes to visit national parks.

Email: mludin@wndecpa.com

Daphnie Munoz, CPA
Tax Advisory and Audit Services Partner

Education:
De La Salle University, Manila, Bachelor of Science in Accounting 1995
CPA Designation: 2001

Experience:
Daphnie joined White Nelson Diehl Evans LLP in 1998. She became the firm’s 19th partner in 2011.

Professional Affiliations:
Daphnie’s professional affiliations include membership in the American Institute of Certified Public Accountants (AICPA) and California Society of Certified Public Accountants (CalCPA).

Area of Expertise:
Daphnie is a key figure in the firm’s government audit practice.

Personal:
Daphnie lives with husband Joe in Fullerton. They have two sons.

Email: dmunoz@wndecpa.com

Nitin P. Patel, CPA
Tax Advisory and Audit Services Partner

Education:
University of California, Irvine, Bachelor of Arts, Economics
CPA Designation: 1988

Experience:
Nitin has worked for 30 years in the accounting field, having spent all of that time with White Nelson Diehl Evans LLP.

Professional Affiliations:
Nitin is a member of the American Institute of Certified Public Accountants (AICPA), the California Society of Municipal Finance Officers (CSMFO), the Government Finance Officers Association (GFOA) and the California Society of Certified Public Accountants (CalCPA) State Governmental Accounting and Auditing Committee.

Area of Expertise:
Nitin specializes in audit assurance and consulting for governmental agencies, including cities and special districts, and tax services for individuals.

Personal:
Nitin is married with three children. The family enjoys playing soccer and basketball.

Email: npatel@wndecpa.com

Harvey J. Schroeder, CPA
Tax Advisory and Audit Services Partner

Education:
San Diego State University, Bachelor of Science, Accounting 1978
CPA Designation: 1981

Experience:
Harvey has worked in the accounting field nearly 35 years, almost 30 of which have been with White Nelson Diehl Evans LLP. He is a member of WNDE’s executive committee and is managing partner of the firm’s San Diego office.

Professional Affiliations:
Harvey’s professional affiliations include membership in the American Institute of Certified Public Accountants (AICPA), the California Society of Certified Public Accountants (CalCPA) and the California Society of Municipal Finance Officers (CSMFO).

Area of Expertise:
Harvey’s expertise is in providing tax compliance and planning, audit and wealth management consulting to individuals, small businesses and governmental agencies.

Community Involvement:
His favorite charities include the Boys & Girls Clubs and other organizations which help youth.

Personal:
Harvey lives in Carlsbad and has two adult children. When he’s not working, he enjoys golf, fishing and travel.

Email: hschroeder@wndecpa.com

Craig W. Spraker, CPA
Tax Advisory and Audit Services Partner

Education:
California State University, Fullerton, B.A. degree in Business Administration with a concentration in Accounting
CPA Designation: 1986. He is also a licensed CPA in Arizona and Nevada.

Experience:
Craig has been in public accounting for nearly 30 years. All of those years have been with White Nelson Diehl Evans LLP.

Professional Affiliations:
His professional affiliations include membership in the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA).

Area of Expertise:
His expertise is taxation, including flow-through entities (partnerships, LLCs, and S-corporations), trusts, and estates. He is experienced in real estate, construction and professional service industries.

Personal:
He is married to his wife Janet and has two children. He lives in Dove Canyon.

Email: cspraker@wndecpa.com

Sean P. Thorstenson, CPA
Tax and Advisory Services Partner

Education:
Chapman University – Bachelor of Science, Accounting, 1995
California State University, Fullerton – Master of Science, Taxation, 2006
CPA Designation: 2000

Experience:
Sean has 17 years of public accounting experience, 15 years of which have been with White Nelson Diehl Evans.

Professional Affiliations:
Sean is a member of the American Institute of Certified Public Accountants (AICPA) and the Texas Society of Certified Public Accountants (TSCPA).

Community Involvement:
Sean served on the Board of Directors and was Audit/FinanceChair for the Recovery Resource Council, a Texas non-profit organization.

Area of Expertise:
Sean’s diverse background includes extensive experience in corporate and partnership taxation, individual compliance and planning for high net-worth taxpayers, including estate and trust planning, oil and gas investments, payroll, sales and property tax compliance. He works with all privately-held businesses mainly in the manufacturing, distribution, retail, professional services and/or real estate industries.

Personal:
Sean and his wife Andrea have three children. They live in San Clemente. Sean enjoys spending time with his family, taking road trips, playing golf and going to the beach.

Paul A. Treinen, CPA
Tax and Advisory Services Partner
Director of Taxation and Advisory Group

Education:
California State University, Fullerton – Bachelor of Arts, with a major in Business Administration and a concentration in Accounting, 1989
Certificate of Education Achievement in Business Valuations, AICPA
CPA Designation: 1992

Experience:
Paul has nearly 25 years of experience, 23 of which have been with White Nelson Diehl Evans LLP. He is a member of WNDE’s executive committee and is the director of the Firm’s Tax and Advisory department.

Professional Affiliations:
Paul is a member of the American Institute of Certified Public Accountants (AICPA) tax group and valuation advisory group. He is also a member of the California Society of Certified Public Accountants (CalCPA).

Area of Expertise:
Paul is an income tax generalist with broad experience in various industries and entity types; involving a multitude of transactional issues. His clients are primarily focused in Real Estate, Manufacturing, Distribution, Financial Services, and Senior Care. He has extensive experience in mergers and acquisitions and business formations.Paul serves large, middle-market companies located in Orange County, San Diego County, and the Inland Empire.

Community Involvement:
Paul serves on the audit committee of the Southern California College of Health Sciences and is on the advisory council of the Orange County Alzheimer’s Association.

Personal:
Paul lives in Irvine with wife Kristin, with whom he has three boys. His interests include spending time with his family and physical fitness.

Email: ptreinen@wndecpa.com

David N. Vediner, CPA
Audit and Assurance Partner

Education:
California State University, Fullerton – Bachelor of Arts, with a major in Business Administration, 1978
CPA Designation: 1981

Experience:
Dave has nearly 35 years of public accounting experience, all with White Nelson Diehl Evans LLP. Dave is a member of the executive committee.

Professional Affiliations:
Dave is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA).

Area of Expertise:
Dave has experience in mergers and acquisitions, strategic planning, organization management, and many other advisory services. His industry experience includes manufacturing, distribution, medical services, construction, professional services and real estate.

Community Involvement:
He is involved in charitable and community organizations, as well as ministries in his church.

Personal:
Dave is married to wife Maureen, with whom he lives in Fullerton. They have three children. His interests include golf, exercise and reading.

Email: dvediner@wndecpa.com

Brian P. Wilterink, CPA
Audit and Assurance Partner
Director of Audit and Assurance Group

Education:
California State University, Fullerton – Bachelor of Arts 1981
CPA Designation: 1985

Experience:
Brian has over 30 years of public accounting experience, all of which with White Nelson Diehl Evans LLP. He has been a Partner at WNDE since 1992. He is the director of the company’s audit and assurance group and is a member of the WNDE executive committee. Brian’s responsibilities include the oversight of attestation services for large, middle-market companies located in Orange County and the Greater Los Angeles area.

Professional Affiliations:
Brian is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA).

Area of Expertise:
Brian specializes in the areas of manufacturing and distribution, employee benefit plans, real estate, construction, nonprofit organizations and financial services.

Community Involvement:
Brian is a member of a church-based group that visits Mexico on construction, education and aid trips. He also helps oversee the firm’s community outreach programs.

Personal:
Brian is an avid cyclist and enjoys riding motorcycles.

Email: bwilterink@wndecpa.com