Our Team

Experience the Difference

Executive Team

A big reason CNM maintains successful long-term relationships is our exceptional people – highly skilled professionals who provide specialized services for each CNM client, with valuable insights and profitable solutions. Our team is comprised of experienced consultants from diverse backgrounds, including Big 4 alumni and industry executives such as controllers and CFOs of public and private companies. What’s more, we function as true partners – hands-on and never out of reach –  full-service professional business advisors who work passionately with your success in mind. Get to know us better.

 

Nathan Matthews

Managing Partner

 

Prior to founding CNM LLP in 2003, Nathan was a Senior Manager in Arthur Andersen LLP and Ernst & Young LLP’s Audit and Advisory Services practices. Nathan has over 20 years of public accounting experience in the entertainment, high-technology, manufacturing, distribution and software industries.

 

Nathan’s experience includes providing clients with a variety of services as summarized below:

 

Accounting and Transaction Advisory —Nathan has advised numerous companies through the initial public offering (IPO) process by providing a wide range of advisory services including technical accounting issues, financial reporting, new business processes and systems requirements and necessary corporate governance, risk and internal controls matters. In addition, Nathan has advised companies with the application of technical accounting research in the areas of revenue recognition, business combinations, stock-based compensation and the issuance of convertible debt and preferred stock.

 

Internal Audit—Nathan has successfully managed multiple internal audits for Fortune 500 companies, and has served as VP Internal Audit for a publicly traded company with over $400 million in revenues. Nathan has performed enterprise risk assessments, completed audit plans, managed multiple Internal Audit teams, reviewed the results of testing work performed, and communicated results to Boards of Directors, Internal Audit management, and members of senior management.

 

Compliance with Section 404 of the Sarbanes-Oxley Act (SOX)—Nathan’s recent SOX projects have included first year implementation and on-going compliance with the provisions of Section 404 for multi-national Fortune 500 companies and middle market accelerated filers. These projects have included the on-going performance of management testing, and the optimization of Section 404 compliance under Auditing Standard No. 5.

 

Nathan obtained a Bachelor of Science degree in Business Administration, Accounting from California State University, Northridge. Nathan is a registered CPA in the State of California.

 

Beatrice Leong

 

Beatrice Leong

Partner

Beatrice has been with CNM since its founding, and has been an integral member in managing Sarbanes-Oxley implementation and continued compliance projects for several of the firm’s Fortune 500 clients. Beatrice has also functioned as the Interim Regional Audit Manager for one of our largest public company clients, and managed internal audit projects for many of CNM’s other clients. Prior to joining CNM, Beatrice was a Manager in PricewaterhouseCoopers’ Audit and Business Advisory Services practice and specialized in the High-Technology, Media and Manufacturing industries.

 

Beatrice obtained an Advanced Diploma in Commerce (Financial Accounting) from a college in Malaysia. She is a Certified Internal Auditor and is a Fellow member of the Association of Chartered Certified Accountants, which is a British professional accountancy body.

 

Hinesh Patel

 

Hinesh Patel

Partner

Hinesh is a Partner at CNM LLP. His work focuses on customized financial and SEC reporting, mergers and acquisitions, technical accounting research and implementation services. He has brought more than a decade of experience in accounting and his vast knowledge of GAAP and International Financial Reporting Standards (IFRS) reporting requirements to his role at CNM.

 

Hinesh is a Certified Public Accountant. He received his B.S., Accounting and Business Administration, from the University of Southern California. Hinesh possesses a Deloitte International Financial Reporting Standards Accreditation.

 

Sanjay Sheth

 

Sanjay Sheth

Partner

Sanjay is a Partner at CNM LLP, and has been with the Company since 2006. Sanjay has extensive GAAP, SEC reporting, and Internal Audit experience obtained from his roles project managing IPOs, multi-year restatements, SOX and Internal Audit engagements, as well as performing technical accounting research and writing technical accounting memos. Prior to his experience at CNM, he was a senior at Ernst and Young in the assurance practice, where he planned and executed audits for numerous public and private companies.

 

Sanjay is a Certified Public Accountant (CPA), a Certified Internal Auditor (CIA), and a Certified Information Systems Auditor (CISA). He obtained a B.S., Accounting, from the University of Southern California at the Leventhal School of Accounting.

 

 

Brett Luis

Partner

Brett is a Partner at CNM LLP, and has over 17 years of IT security, compliance, and consulting experience. Prior to joining CNM, he served as the acting IT audit partner on the majority of KPMG San Diego’s public and non-public audit clients, and was responsible for all IT-related aspects of the financial statement, and SOX 404 audit and liaising with the PCAOB.

 

Brett is a Certified Internal Auditor (CIA), Certified Information Security Manager (CISM) and Certified Information Systems Auditor (CISA). He obtained a Bachelor of Commerce within MIS and MA from University of the Witwatersrand.

 

 

Jeremy Wheeler

Partner

Jeremy is a partner at CNM LLP, leads the CNM Orange County office, and possesses 14 years of public accounting experience. He provides technical accounting and internal control consulting services to his clients. Prior to joining CNM in 2015, Jeremy was an audit senior manager at KPMG. During his tenure at KPMG, Jeremy led audit teams through complex areas of accounting and Sarbanes-Oxley compliance. He specialized in audits of public and private companies primarily in the technology and consumer market industries.
Jeremy is a CPA and graduated from Biola University with a B.S. in Business Administration, with emphasis in Accounting.

 

John Golisch

 

John Golisch

Technical Director

John has over 41 years of experience in public accounting. His responsibilities have included audit and accounting Regional Technical Director, engagement partner on public and private companies, reviewing SEC filings, and providing guidance on accounting, auditing, and SEC/PCAOB technical matters. John worked for BDO/USA for approximately 9 years and an audit partner at Arthur Andersen LLP where he worked for more than 30 years.

 

John’s broad based experience includes working with clients in technology, private equity, real estate, hospitality, manufacturing, distribution, retail, and service industries. He has extensive experience in mergers and acquisition transactions, IPO’s and due diligence transactions. As Regional Technical Director at BDO/USA for the Los Angeles office and the Western Region, John provided advice on technical accounting and audit matters, reviewing financial statements and corporate filings with the Securities and Exchange Commission, establishing and monitoring quality control procedures. John was an integral member of BDO’s National Auditing and Accounting Committee, through which the Firm’s internal policies are established. John was also a member of BDO’s National SEC Consulting Group, which is responsible for performing final technical reviews of registration statements and annual reports for clients in a broad range of industries. John also has extensive experience in Sarbanes-Oxley compliance work. While at Andersen, John was part of the firm’s retail and wholesale distribution industry practice and was responsible for the firm’s Southern California practice in this industry group.

 

John has a B.S., Business Administration, from California State University, Northridge and is a member of the CSUN Foundation board. He is affiliated with the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

 

Robert Conway

 

Robert Conway

Technical Director

Robert brings over 35 years of professional service in the public accounting field to his leadership role at CNM. Prior to joining CNM, Bob completed nine years at the Public Company Accounting Oversight Board (PCAOB), including six years as a Regional Associate Director with leadership responsibility for the organization’s Orange County and Los Angeles offices. Prior to the PCAOB, Bob enjoyed a 26-year career with KPMG, including 17 years as Audit Partner. At KPMG, Bob specialized in audits of companies in the technology, pharmaceutical, automotive, manufacturing, retailing, and transportation industries.

 

Robert is a Certified Public Accountant. He possesses a B.S., Industrial Engineering, with Distinction from Stanford University, and a M.B.A. from Dartmouth College and the Amos Tuck School of Business, where he graduated with Distinction as a Tuck Scholar.

 

Adam Mallord

Practice Leader

Adam is a Practice Leader at CNM LLP, and possesses 15 years of audit, security, compliance, and reporting experience. Prior to joining CNM, Adam was a Manager in KPMG's Risk Advisory Services (RAS) practice and an Internal Audit Director at WellPoint. Adam has functioned as the Interim Director of Internal Audit for one of our largest public company entertainment studio clients, and has managed internal audit and SOX projects for many of CNM's other clients. He has also led several SSAE 16 engagements.

 

Adam is an ITIL-certified Certified Internal Auditor (CIA) and Certified Information Systems Auditor (CISA). He obtained a Bachelors of Business Administration from the University of Notre Dame, and graduated Cum Laude.

 

 

Kelly Lindell

Practice Leader

Kelly is a Practice Leader at CNM LLP. Prior to working with CNM, she spent over 10 years with Ernst & Young, as a Senior Manager in the Assurance practice. Kelly has been with CNM for over 6 years. Her strengths are with technical accounting, including stock options and equity transactions, SOX compliance, internal controls, and internal audit.

 

Kelly obtained her BA in Business Economics, with a minor in Accounting, from UCLA. She is an active California CPA, and is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

 

 

Razmig Bolkorjian

Practice Leader

Razmig is a Practice Leader at CNM LLP with over 12 years of experience in public accounting and specifically with financial institutions and real estate companies. Prior to working with CNM, Razmig spent 9 years with KPMG as both Senior Audit Staff and an Audit Senior Manager, managing global teams while auditing SEC and regulatory filings for multiple companies. From there, he worked as the Deputy Chief Financial Officer at Cathay Bank, where he was responsible for developing and implementing Dodd-Frank Act stress testing, interest rate risk management, annual budgeting, allowance for loan and lease loss modeling, interpretation and implementation of new accounting standards, and various other accounting and finance related special projects.

 

Razmig is a registered Certified Public Accountant in the State of California, and graduated with a B.S. in Accounting and Finance from Oakland University.

 

 

Xavier Gomez

Practice Leader

Xavier is a Practice Leader at CNM LLP, and has over 10 years of financial accounting experience, including 4 years at Ernst and Young LLP. At Ernst & Young, Xavier served as an Audit Senior on companies in the media and entertainment, technology, and manufacturing industries. In our ATS practice, his responsibilities include, but are not limited to, preparing technical memorandums summarizing issues, applicable guidance and appropriate conclusions on certain accounting transactions including the issuances of equity and debt instruments for financing purposes, revenue recognition issues, and share-based payment transactions.

 

Xavier attended the Leventhal School of Accounting within the University of Southern California, where he obtained a Bachelor’s degree in Accounting. Xavier is a Certified Public Accountant in the state of California.

 

 

Greg Nakamura

Director

Greg is a Director at CNM LLP, has a diverse background in both public accounting and the private sector. Greg spent nearly 8 years at KPMG within Risk Advisory and Financial Audits, and another 8 years as CFO for a non-profit organization. Greg’s strengths are within project management, risk assessments, documentation and evaluation (narratives, risk control matrices, walkthroughs, and test of controls), control remediation and implementation, COSO 2013 mapping, other process improvement and compliance based internal audits.

 

Greg obtained his Bachelors of Science in Business Administration and Accountancy from California State University, Northridge.

 

 

Kellie Ratzlaff

Director

Kellie is a Director at CNM LLP, and has more than 16 years of public accounting and auditing experience. As a Senior Manager at RSM focusing on Assurance, Kellie actively managed multiple engagements involving business combinations, fair value, loan accounting, financial instruments, investment accounting, and stock options. She spent the last 4 years in the National office of RSM, consulting on technical matters, influencing policies and procedures, and teaching continued education courses, in addition to acting as an internal control specialist.

 

Kellie graduated from California State University, Fullterton with a B.A. in Business Administration, with a concentration in Accounting. Kellie is a Certified Public Accountant.