RJI CPAs specializes in providing expertise and insights that help public, private and nonprofit organizations achieve their business goals.
Our deep industry knowledge enables us to understand what is happening in your industry and the challenges and opportunities available. We have a reputation for exceeding our client’s expectations, which is why we have long-standing client relationships built on understanding and trust.
When you need deep financial expertise, extensive industry knowledge and global capabilities, choose RJI CPAs.
Manuel J. Ramirez
Chairman of the Board/Partner in Charge, International TaxCPA, MST, FABFA mramirez@rjicpas.com949-852-1600, ext. 402
Manuel Ramirez is Chairman of the Board of RJI CPAs. He was formerly associated with Price Waterhouse before joining RJI in 1990. He served as President and CEO from 1993 until 2013, before being named Chairman.
Manuel was appointed by Governor Arnold Schwarzenegger as a member of the California Board of Accountancy in 2007. In January, 2010, Manuel Ramirez was elected President of the California Board of Accountancy.
In 2026, Manuel was appointed to the Public Company Accounting Oversight Board’s (PCAOB) newly formed Inspections Modernization Council, a group of outside stakeholders providing perspectives to help the PCAOB modernize its inspection program and strengthen audit quality for public companies. He was selected from a pool of more than 100 applicants across the financial reporting ecosystem.
About
Manuel began his career in public accounting in 1981 in Orange County, California. He has experience in auditing and consulting with financial agencies, governmental institutions, healthcare providers, publicly traded companies, real estate developers, non-profit organizations, and privately held enterprises. In addition to his extensive financial, accounting and auditing experience, he has specialized experience in taxation and business consulting.
Manuel began his career in public accounting in 1981 in Orange County, California. He has experience in auditing and consulting with financial agencies, governmental institutions, healthcare providers, publicly traded companies, real estate developers, non-profit organizations, and privately held enterprises. In addition to his extensive financial, accounting and auditing experience, he has specialized experience in taxation and business consulting.
Education and Professional Licenses
Masters of Science in Tax Law, Golden Gate University
Bachelor of Arts – Accounting, California State University, Fullerton
Certified Public Accountant – California
Professional Affiliations
Forbes 2026 America’s Best in State CPAs
Forbes 2025 America’s Best in State CPAs
Forbes 2024 America’s Top 200 CPAs
DFK International
President USA Executive Committee
California Board of Accountancy
Appointed Board Member by Governor Schwarzenegger 2007, Vice President 2009, President 2010
Appointed Chairman Committee of Professional Conduct 2008
American Board of Forensic Accountants
Awarded Fellow 2006, Awarded Diplomat 1999
Hispanic 100 PAC
Co-founder & First Chairman of the Board, Board Member
CEO/Partner in Charge, TaxCPA, MSTfjimenez@rjicpas.com949-852-1600, ext. 419
Fernando Jimenez serves as Chief Executive Officer of RJI International and was appointed to that position in 2014. He is responsible for project administration, firm administration, practice development, financial management, technical reviews, and strategic planning and has managed the firm with the highest level of integrity in meeting client expectations. The firm has received extensive notoriety for its quality services and responsiveness in national magazines local newspapers and business journals.
Fernando has specific experience in corporate re-organizations, buy/sell transactions, entity formation and liquidation, representation before the IRS and state regulatory agencies, ownership transition and succession planning, strategic and operations planning, transactional analysis, and private wealth services. Fernando has experience in several industries, including real estate, manufacturing/distribution, restaurant/retail, professional services and industrial products. His experience also includes complex consolidated corporate transactions.
About
Fernando is bilingual and serves as the tax engagement partner on many corporations with operations in Mexico and Latin America. He has significant experience managing clients with multiple locations and clients with international reach.
Education and Professional Licenses
Masters of Science in Taxation, Golden Gate University
Bachelor of Arts – Accounting, California State University, Fullerton
Certified Public Accountant – California
Professional Affiliations
Member, American Institute of Certified Public Accountants (AICPA)
Member, California Society of Certified Public Accountants (CSCPA)
Audit Committee Chairman – Orange Catholic Foundation
Executive Board Member – Orange Catholic Foundation
National Board Member, DFK International
Member, Hispanic 100 PAC
Former Audit Committee Chairman – American Red Cross of Orange County
Former Executive Board Member – American Red Cross of Orange County
Member, Hispanic Chamber of Commerce of Orange County (HCOC)
Partner in Charge, Audit ServicesCPAgmaclean@rjicpas.com949-852-1600, ext. 431
Gordon is a partner at RJI International. He specializes in audits of publicly traded and privately held businesses in the manufacturing, technology, medical device, real estate, distribution and professional services industries. Gordon has been in the public accounting business for over 36 years and spent 20 years at KPMG LLP’s Orange County office, including seven years as an Audit Partner. In addition, he spent five years as an Audit Partner for a large regional CPA firm in Irvine, CA.
About
Gordon’s vast experience includes interaction with corporate BOD’s and Audit Committees. He has been involved in numerous SEC public offerings and filings, including initial public offerings, secondary offerings, spin-off transactions, public debt offerings, and private placements. He has navigated various clients through business acquisitions and divestitures. He has performed due diligence for both buy-side and sell-side transactions. Gordon’s background includes performing audit services to companies ranging from start-up (i.e., pre-revenue) to international, multi-billion dollar corporations. Gordon’s international experience includes managing world-wide engagements involving coordination, administration, working with international engagement teams and visiting foreign locations. His public company experience includes filings on Form 10, S-1, S-8, 10-K, 10-Q and Form ADV. He has also provided consultation on internal controls (SOX 404) and U.S. GAAP compliance.
Education and Professional Licenses
Bachelor of Arts – Accounting, California State University, Fullerton
Certified Public Accountant – California
Professional Affiliations
Member, American Institute of Certified Public Accountants (AICPA)
Member, California Society of Certified Public Accountants (CSCPA)
Advisory Board Member, California State University, Fullerton – Executive Council
Board Member, Finance and Audit Committee Member - Jessie Rees Foundation/NEGU
Member and Volunteer, Saddleback Church
Former Board Chairman, United Cerebral Palsy of Orange County, including member of the Finance Committee and Executive Director Search Committee
Max Lewandowski has over 13 years of comprehensive audit experience serving a variety of clients including private equity-backed companies, publicly held multi-national corporations and family-owned businesses. His expertise spans industries including life sciences, manufacturing, distribution, pharmaceuticals, chemicals, construction, renewable energy, healthcare, hospitality, technology, professional services and not-for-profits. He has helped clients with complex areas such as revenue recognition, restructuring, corporate bankruptcies, business combinations, divestures, fair value measurements, complex debt and equity instruments, share-based compensation, variable interest entities, employee benefit plan audits, income taxes, SEC reporting (1933 and 1934 act filings) and lease accounting.
About
Prior to joining RJI CPAs, Max served as an Audit Director at BDO USA, LLP, focusing on middle market companies. His experience also includes working with Fortune 500 companies while at a Big 4 firm. In addition, Max has served as a Director of Financial Reporting and Technical Accounting, where he guided a private equity portfolio company through SOX implementation and an initial public offering.
Education and Professional Licenses
Bachelor of Accountancy – University of Missouri-Columbia
Master of Accountancy – University of Missouri-Columbia, Trulaske College of Business
Certified Public Accountant – California
Professional Affiliations
Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants
Membership Committee, Association for Corporate Growth (ACG) San Diego
Membership Committee, Financial Executives International (FEI)
Brent spent the early years of his accounting career with Deloitte, Haskins, & Sells (now Deloitte) before moving on to a large local accounting firm where he eventually became the managing partner. When that firm split up in 2014, Brent established his own practice, which recently merged with RJI CPAs.
He has extensive experience in income and estate tax planning and compliance and has served clients in many different industries with particular emphasis in real estate, construction contractors, franchisees, private equity funds, and technology.
Education and Professional Licenses
Bachelor of Business Administration, Accounting – University of Southern California
Master of Business Administration, Finance – California State University, Fullerton
Certified Public Accountant – California
Professional Affiliations
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
Daniel began his career in public accounting in Los Angeles, California, and obtained his CPA license in 1983. He moved to Orange County, California in 1988 and continued his career, including five years as a partner in a Newport Beach, California CPA firm and nine years in a Newport Beach law firm specializing in complex business transactions and estate and trust taxation and planning. Since joining RJI, Daniel has been responsible for clients in large and mid-market C corporations, S Corporations, Partnerships, LLCs, and individuals, both domestic and international, public and private.
Education and Professional Licenses
Masters of Science in Tax Law, Golden Gate University
Bachelor of Arts – Accounting, California State University, Northridge
Certified Public Accountant – California
Professional Affiliations
Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants
Member, Orange Coast Estate Planning Council
Board Member, Rotary and Kiwanis organizations in Los Angeles and Orange County
Jonathan Varner brings more than 25 years of public accounting experience to RJI CPAs, specializing in tax compliance and consulting for partnership entities focused on real estate. He has held senior tax leadership roles at KPMG, Deloitte Tax, BDO, RSM, and Wright Ford Young & Co., most recently serving as a partnership tax specialist at BDO USA supporting the Orange County, Los Angeles, and San Diego offices.
Jonathan has deep technical experience with pass-through entity tax issues, including partner allocations under IRC Section 704(b), built-in gain calculations under Section 704(c), basis adjustments under Sections 734(b) and 743(b), cost capitalization under Sections 263A and 263(a), and disguised sales. His clients have included solar energy providers, private equity funds, real estate owners and operators, homebuilders, land developers, affordable housing syndicators, and REITs.
He also has experience with foreign investment tax filings (Forms 8865, 8858, 5471, and 926, and PFIC statements), FIRPTA withholding, and REIT compliance, including quarterly testing and E&P calculations. Jonathan has delivered year-end tax projections and K-1 packages to investors, analyzed multistate partnership structures to minimize entity-level taxes, and advised on IRC Section 1031 exchanges.
In addition to his technical practice, Jonathan has advised investment funds on internal processes, policies, and portfolio benchmarking.
Education and Professional Licenses
Master of Science, Taxation, Golden Gate University
Bachelor of Arts, Business Administration (Accounting), California State University, Fullerton
Chris Lee brings more than 10 years of public accounting experience to RJI CPAs, providing audit and accounting services to public and private companies across consumer markets, food and beverage, aerospace, technology, life sciences and financial services. He has led audit engagements for clients with assets ranging from $11 million to $39 billion.
Chris has extensive experience planning and executing audits under both U.S. GAAS and PCAOB standards as well as supporting financial reporting under U.S. GAAP and IFRS frameworks and regularly presents to Boards of Directors and Audit Committees on audit planning, risk assessment and results. His background includes internal control identification and evaluation, process documentation, and the implementation of best practices.
He also has significant experience researching and documenting complex accounting matters, including revenue recognition, business combinations, equity and debt transactions, lease accounting under ASC 842, share-based compensation, consolidations and financial reporting disclosures under both U.S. GAAP and IFRS. His work includes coordinating the review of financial statements and MD&A for Forms 10-K, 10-Q, and S-1 filings.
In addition, Chris brings transactional experience supporting reverse mergers, IPO filings for life sciences companies, and exempt offerings under Rule 144A. Prior to joining RJI CPAs, he worked at KPMG in San Diego, where he managed multiple concurrent audit engagements and mentored audit professionals.
Education and Professional Licenses
Master of Accounting, Washington State University
Certified Public Accountant – California
Professional Affiliations
Member, American Institute of Certified Public Accountants (AICPA)
Member, California Society of Certified Public Accountants (CalCPA)
Bob has a combined 35 years of fixed asset, construction, estimating, and drafting and design experience. He has over 25 years’ experience in the cost segregation and tangible asset valuation fields, and over 10 years in the construction industry. Bob provides client services in the areas of fixed assets, cost segregation, repairs, abandonment, machinery & equipment valuation, and construction.
He is experienced in a variety of industries, including construction, banking, retail/franchises, restaurant, health care, manufacturing, distribution, technology, hospitality, and real estate. He has provided taxpayer benefit for capital assets on all property types for new construction, acquisitions, renovations and improvements, multiple locations, and purchase price allocations. Bob has successfully assisted taxpayers with revenue exams, Compliance Audit Process (CAP) audit teams, and IRS appeals related to cost segregation and capitalization.
Education and Professional Licenses
California State Polytechnic University- Ponoma, C.A.Sc. Engineering Technology
Accredited Senior Appraiser, Machinery & Technical Specialties - Cost Surveys, American Society of Appraisers (ASA)
Professional Affiliations
Member, Association of General Contractors (AGC)
Member, American Association of Cost Engineers (AACE)
Member, American Society of Heating, Refrigerating and Air-Conditioning Engineers, Inc. (ASHRAE)
Instructor at Cal State Polytechnic University in Pomona, California in Managerial Accounting
National MS Society (MS150) Participant and Fundraiser
American Diabetes Association (Tour de Cure) Participant and Fundraiser
Mr. Gamez is a Credits & Incentives Specialist in charge of pursuing, assessing and implementing federal and States R&D tax credits. He partners with clients to identify and claim R&D tax credits, mitigate risk areas, and defend credits upon audit from Federal and State taxing authorities
He services a variety of businesses in the manufacturing, aerospace, software, high tech, medical, construction, and food & beverage industries.
John brings over 45 years of experience to RJI CPAs, where he advises individual clients on a wide range of matters such as personal residency planning, state tax audit defense, taxation of real estate operations, wealth transfer and fiduciary income taxation, and succession planning. He supports the firm’s business clients in matters such as deal structuring and the financial and tax aspects of business acquisitions and dispositions.
About
John began as a tax auditor with the California Franchise Tax Board, where he focused on residency determinations, unitary taxation of businesses, and income taxation of estates, trusts, and their beneficiaries.
He left the FTB to become a senior tax manager at Arthur Andersen, where he headed the Orange County State & Local Tax (SALT) practice. He served a variety of midsized to large private and public companies, specializing in income, sales, and property taxation of businesses with multi-jurisdictional contacts. He also consulted on personal tax residency matters and handled tax audit defense.
After that, he spent the next 30 years in private industry, eventually heading tax departments at several mid- to large-cap Orange County-based public companies. His work in private industry had a particular emphasis on transactional structuring, financial accounting for income taxes, and tax and financial reporting aspects of corporate mergers and acquisitions and of stock-based compensation.
Education and Professional Licenses
Certified Public Accountant – California
Master of Science - Business Taxation, Golden Gate University
Master of Arts – Accounting, California State University, Northridge
Bachelor of Arts - Business Administration, U.S. International University (California campus)
Investor Relations Certificate, University of California, Irvine
Director, Business ValuationsCPAjmisuraca@rjicpas.com949-852-1600
Mr. Misuraca provides services related to the valuation of business entities and intangible assets. He does his work for Mergers and Acquisitions, the Purchase and Sale of stock, Estate and Gift Tax purposes, Employee Stock Ownership Plans (ESOP), Financial Reporting (Business Combinations, Goodwill, Intangible Assets, Intellectual Property and Impairment Analysis (ASC 350, 805, & 820), Fairness Opinions and Litigation Support.
Mr. Misuraca is a member of the California Society of Certified Public Accountants and served as the Chair of the State Business Valuation section from 2010 to 2012. He is also a member of the National Association of Certified Valuation Analysts (NACVA).
Mr. Misuraca has a Bachelor of Science from California State University, Long Beach in Business Administration with an Accounting Option. He also has Certificates in Forensic Accounting: Investigative Accounting, Fraud Examination and Litigation Support; and Expert Witness: Litigation Support and Testimony from California State University, Fullerton.
Mr. Misuraca has a wealth of financial and business-related experience. He is a member of the California Society of Certified Public Accountants and is the current Chair of its State Business Valuation section for the 2010-2012 term. Mr. Misuraca is also a member of the National Association of Certified Valuation Analysts (NACVA)
Education and Professional Licenses
California State University – Long Beach, B.S., Business Administration – Accounting
Diana Zambrano is a tax professional with broad expertise in tax compliance and consulting across a range of industries, including manufacturing and distribution, real estate, retail, and professional service corporations. Fluent in English and Spanish, she brings a culturally informed perspective and clear communication to a diverse client base.
Diana works extensively with middle-market pass-through entities, C and S corporations, exempt organizations, and high-net-worth individuals. Her work centers on strategic tax planning and ongoing advisory support, helping clients manage their tax obligations efficiently while remaining in full compliance with applicable requirements.
Education and Professional Licenses
Masters of Science in Tax Law, Golden Gate University
Bachelors of Arts – Accounting, California State University, Fullerton
Erik provides tax consulting and compliance services to a diverse client portfolio, including manufacturing and distribution, real estate, and professional corporations. His experience includes preparing multi-state and high net worth individual income tax returns.
Education and Professional Licenses
Bachelor of Science, Business Administration Accounting – California State University Long Beach
Professional Affiliations
Member, AICPA - American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants
Alex has over 10 years of experience in tax laws and regulations, tax preparation and planning. He has extensive expertise working with closely held businesses and their owners.
Prior to joining RJI CPAs, he worked with several national and local accounting firms.
Education and Professional Licenses
Certified Public Accountant
Master of Business Taxation, University of Southern California, Los Angeles
Bachelor of Arts in Business Administration Accounting, California State University, Fullerton
Professional Affiliations
Member, American Institute of Certified Public Accountants
James brings almost 10 years of experience working with individuals and businesses to RJI CPAs. His areas of expertise include technical accounting, financial reporting, audit services, internal controls and corporate accounting. James has extensive experience in the consumer goods, manufacturing, technology, asset management and energy industries. Prior to joining RJI CPAs, James worked for companies including KPMG, Capital Group and Ducommun.
Education and Professional Licenses
Bachelor of Arts in Business Administration, Concentration in Accounting, Cum Laude, California State University Fullerton
Certified Public Accountant - California
Professional Affiliations
Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants
Ryan brings nearly a decade of public accounting and advisory experience to RJI CPAs, specializing in federal, state, and local tax compliance and planning for closely held businesses and high-net-worth individuals. He serves as a trusted advisor to clients across a range of industries, including real estate, professional services, partnerships, corporations, fiduciaries, and individuals.
Ryan has extensive experience managing client portfolios, leading tax preparation and review engagements, and researching complex tax issues to identify strategies that minimize tax liabilities and improve financial outcomes. He has also worked closely with clients on outsourced accounting solutions, including bookkeeping, account reconciliations, financial reporting, and analysis.
Prior to joining RJI CPAs, Ryan held progressively senior roles in both public accounting and industry. He previously served as a Tax Manager at Windes, and as a Senior Accountant/Project Analyst for a large industrial real estate investor and developer. Earlier in his career, Ryan worked in tax and advisory roles at Genske, Mulder and Co., LLP, and in audit and advisory services at the University of California, Riverside.
Education and Professional Licenses
Bachelor of Science in Business Administration (Accounting), Summa Cum Laude, University of California, Riverside
Certified Public Accountant – California
Professional Affiliations
Member, American Institute of Certified Public Accountants (AICPA)
Member, California Society of Certified Public Accountants (CalCPA)
Pedro provides tax consulting and compliance services to a diverse client portfolio of clients, including manufacturing and distribution, real estate, and professional corporations. He has experience preparing individual, partnership, corporate, and S-corporate income tax returns.
Education and Professional Licenses
Bachelors of Arts – Accounting, California State University, Fullerton
With more than 15 years of experience in tax, audit, and advisory services, Garry strengthens our commitment to delivering forward-thinking solutions. His expertise spans estate, trust, corporate, nonprofit, and individual tax planning, along with audits, compliance, and consulting. Having managed complex client portfolios and represented clients before the IRS, Garry combines technical excellence with practical insight.
Education and Professional Licenses
Bachelor of Science, Accounting - Azusa Pacific University
Not-For-Profit Certificate - AICPA
Certified Public Accountant – California
Professional Affiliations
Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants
Janet works with high-net-worth individuals and closely-held businesses across a variety of industries. She has experience preparing individual, partnership, corporate, S-corporate, and nonprofit income tax returns. Janet regularly consults with high-net-worth individuals for tax planning and savings and responds to IRS and State Tax authority audits and notices. In addition, she conducts training for staff and interns.
Education and Professional Licenses
Bachelor of Science in Business Administration, Accounting – California State University Long Beach
Professional Affiliations
American Institute of Certified Public Accountants, Member
California Society of Certified Public Accountants, Member
Diane Fadriquela is an audit supervisor at RJI International CPAs. Diane has over 10 years of experience in the accounting industry and is skilled in providing professional audit, assurance, and accounting services for public and private companies. Her experience also includes specializing in audit and accounting services for the not-for-profit industry, as well as performing ERISA audits and accounting services for employee benefit plans, such as 401(k) plans and funded welfare plans.
Education and Professional Licenses
Bachelor of Science in Business Administration, Accounting – California State University, San Bernardino
Professional Affiliations
Member, American Institute of Certified Public Accountants (AICPA)
Member, California Society of Certified Public Accountants (CalCPA)
Jailene brings strong technical expertise and a commitment to delivering strategic tax solutions. She works closely with high-net-worth individuals and businesses across a variety of industries, helping clients navigate complex tax matters.
In this role, Jailene conducts research on complex tax issues and stays current with evolving tax laws and regulatory developments to ensure clients receive accurate, timely guidance. She has experience preparing and reviewing individual, partnership, corporate, S corporation, and nonprofit income tax returns, as well as working with a range of foreign reporting forms.
Jailene joined RJI CPAs in 2021 and has progressed through the ranks from Intern to Tax Supervisor. Known for her detail-oriented approach, Jailene partners with clients to identify opportunities, mitigate risk, and support long-term financial success.
Education and Professional Licenses
Bachelor of Science in Business Administration, California State University Long Beach
Lexie Granger has a strong background in both public and private accounting. She brings a thoughtful, client-focused approach to each engagement and is passionate about guiding clients through an efficient, well-organized audit process while achieving high-quality results.
In her role, Lexie is responsible for planning and overseeing audit engagements, assigning and supervising staff auditors, reviewing work for accuracy and compliance, and performing effective risk and internal control assessments. She works closely with managers and partners to ensure audits are executed smoothly and on schedule. Lexie is also deeply committed to mentoring and developing staff, helping team members grow and succeed in their audit careers.
Lexie joined RJI CPAs in 2019 and has progressed through the firm from Audit Staff to Audit Senior and now Audit Supervisor. Prior to RJI, she gained experience as an Accounting Specialist and Tax Associate, building a well-rounded foundation across multiple areas of accounting.
Education and Professional Licenses
Bachelor of Arts in Accounting, Azusa Pacific University
Member, Accounting Honors Society
Professional Affiliations
Member, American Institute of Certified Public Accountants
Samuel Brust brings over six years of public accounting experience and a strong command of assurance services across a broad range of industries, including healthcare and biotechnology, manufacturing and distribution, retail services, food and beverage, SaaS, and professional and financial services.
In his role, Sam leads audit engagements for both public and non-public companies, with particular expertise in audits of internal controls for SEC registrants subject to SOX 404 compliance, financial statement audits involving complex accounting matters under U.S. GAAP and IFRS frameworks, and registration statement filings, including IPOs and reverse mergers. He is committed to delivering assurance services that meet the specific needs of each client while maintaining technical rigor throughout the engagement process.
Before joining RJI CPAs, Sam began his career at a local CPA firm, where he spent two years specializing in tax compliance and consulting services for C corporations and pass-through entities. He later joined CBIZ, Inc., where he transitioned into assurance services and developed the technical foundation he brings to his work today.
Education and Professional Licenses
Bachelor of Science, Business Administration, Accountancy at California State University, Fullerton
Professional Affiliations
Member, American Institute of Certified Public Accountants
Business Accounting Solutionsjcarr@rjicpas.com949-852-1600, ext. 426
Julia Carr has over twenty years of comprehensive experience as a bookkeeper. She has worked for various middle-market companies in Orange County and Los Angeles. Her experience includes accounts payable, accounts receivable, cash management, month-end reconciliations, balance sheet and income statement preparation and sales and property tax reporting.
Education and Professional Licenses
Associate of Science in Accounting– Irvine Valley College
