We are an accounting firm that recognizes the importance of maintaining a close, personal relationship with our clients. We take pride in the years our professionals have worked together - Jim Jorgensen, Tim Byers, Mae Fong and Shirley Golden have been together, some for over 28 years - and the six professionals, including Rochelle Rosenbalm and Susan Moosoolian, have a total of 138 years of providing professional accounting and tax services to our Fresno area clients. Our administrative assistant, Jennifer Budre, has joined the firm. We are pleased that so many of our clients have been with us for many years, including many who have moved to other states ... and countries. We consider ourselves as experienced and knowledgeable accountants with a contemporary state-of-the-art outlook on providing professional services.

James R. Jorgensen, C.P.A.
Jim has been in the public accounting profession in Fresno since 1961, after graduating from Fresno State University and serving in the U.S. Air Force. He served as president of the Fresno chapters of the California CPA Society and of the National Association of Accountants. Jim is also certified to conduct audits and practice in the state of Nevada. Community activities include past president of Greater Fresno Optimists, Fresno Storyland and SAE Alumni Assn, past director of Boys & Girls Clubs of Fresno County and of Safe Patrol, past board member of Armor of Light, Inc., and elder-at-large in New Harvest Church.

Timothy Byers, C.P.A., M.B.A.
Tim became a partner in the firm at the beginning of 2006 and provides clients with tax, accounting and consulting services. Specifically, he emphasizes his focus on small to medium size businesses by often providing part-time controllership assistance to our clients. Tim has spent twenty years in accounting and business management rolls in various industries, including agricultural and construction. Prior to joining the firm in 2004, he was the controller for a major dairy feed manufacturing company. Responsibilities with the firm now include oversight of accounting services, including audits, reviews and compilation of financial statements. Tim counsels many of his business and individual clients in tax matters. A graduate of California State University, Fresno earning an MBA degree in Finance, Tim is a member of the California Society and American Institute of CPA's. Tim and wife Millicent have four children and, in his free time, Tim enjoys golfing, boating and home improvement projects.

Shirley M. Golden, C.P.A.
Shirley joined the firm in 1979 and manages the tax department and the estate and trust responsibilities. A Fresno State graduate, she has been a director of the Fresno chapters of the YWCA, of the National Association of Accountants and of the League of Women's Voters of Fresno. Among her professional achievements, Shirley has completed the California CPA Education Foundation's Estate Planning Certificate Program and is currently serving on the Board of Directors of the Fresno Estate Planning Council.

Mae W. Fong, E.A.
Mae is an enrolled agent, handling corporate and partnership tax matters, who also manages the bookkeeping department. She also conducts audit and review of financial statement engagements. Mae joined the firm in 1980 after graduating from Fresno State University. Mae does volunteer interpreting and is an accomplished gardener and water color painting enthusiast.

1141 West Shaw - Suite 102 • Fresno, California • 93711-3713
Phone: (559) 225-0874 • Fax: (559) 225-3427