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


Nathan Matthews is the Founder and Managing Partner of CNM with over 20 years of experience in public accounting. Since founding CNM in 2003, Nathan has built the company from the ground up, making it one of the best places to work for three consecutive years according to the Los Angeles Business Journal. Furthermore, CNM has been ranked #31 in the Los Angeles Business Journal for 100 largest accounting firms in Los Angeles County for 2018.


Prior to CNM, Nathan worked as a Senior Manager in the Audit and Advisory practice at Arthur Andersen LLP and Ernest & Young LLP, where he provided a wide range of advisory services within various industries.


In addition, Nathan is affiliated with the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He holds a Bachelor of Science degree in Accounting and Business from California State University, Northridge and he is a licensed Certified Public Accountant in California.


Beatrice Leong


Beatrice Leong


Beatrice Leong is a Partner in CNM’s Los Angeles office with over 20 years of experience in public accounting. Beatrice leads and oversees the firm’s Compliance Risk and Advisory Service practice. She is responsible for providing leadership, methodology and project management advice to our internal team along with our client’s external team. She manages co-sourced internal audits and internal control assignments for various client along with providing guidance and review on numerous SOX-404 risk assessment, scoping and planning.


In addition to her role at CNM, Beatrice also serves as the Interim Regional Audit Manager for one of the largest agricultural multination corporations in Los Angeles.


Prior to joining CNM, Beatrice served as a Manager in the Audit and Business Advisory practice at PricewaterhouseCoopers’ and specialized in the high-technology, media and manufacturing industries. She was responsible for managing a portfolio of mid-market companies and performing due diligence for various merger and acquisition projects.


Hinesh Patel


Hinesh Patel


Hinesh Patel is a Partner in CNM’s Los Angeles Office with more than 12 years of experience in accounting. He is responsible for leads and oversees the firm’s Accounting Transaction Service practice. He brings a vast knowledge of US GAAP and International Financial Reporting Standards (IFRS) reporting requirements to his role at CNM. Hinesh primarily focuses on technical accounting, IPO readiness, SEC reporting, and mergers and acquisitions.


Prior to joining CNM, Hinesh worked as a Senior Manager at Deloitte with a primary focus in the technology, manufacturing and entertainment industries for both public and private companies. He has assisted companies through the IPO processes and advised on a range of accounting services including technical accounting, financial reporting, and new business processes requirements.


Sanjay Sheth


Sanjay Sheth


Sanjay Sheth is a Partner at CNM’s Los Angeles Office with more than 14 years of experience in public accounting. He has extensive GAAP, SEC reporting, and Internal Audit experience obtained from his roles of 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 joining CNM, Sanjay worked at Ernst and Young as Senior in the Assurance and Advisory Practice, where he planned and executed audits for numerous public and private companies. He performed Sarbanes Oxley Section 404 compliance, including walkthroughs of client’s process documentation, testing of effectiveness of internal controls, and evaluating and reporting summary of aggregated deficiencies. Furthermore, Sanjay executed all phases of the audit process including planning, substantive testing, financial analysis, review and analysis of internal control compliance and presentation of audit findings to management.



Brett Luis


Brett Luis is a Partner in CNM’s Los Angeles office with over 17 years in IT security, compliance and consulting experience. At CNM, Brett leads the delivery of IT assurance and advisory services including IT attestation reporting, IT internal audit, cybersecurity, ERP integration security and controls and IT governance services. Furthermore, Brett assists clients with re-design of their ERP system’s role base access and implement sustainable role governance, user access review and provisioning processes.


Prior to joining CNM, Brett served as the acting IT Audit Lead Specialist 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, including liaising with the PCAOB. His system implementation assistance experience includes assisting various clients with system selection, requirements analysis, testing, project risk management, and process documentation.



Jeremy Wheeler


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.


Robert Conway


Robert Conway

Senior Professional Practice Director

Robert Conway is a Professional Practice Leader in CNM’s Orange County office with over 37 years of experience in public accounting. Bob’s responsibilities at CNM include assuring a high level of technical review and quality control over any technical accounting deliverables.


Prior to joining CNM, Bob began his career at KPMG, where he worked for 26 years, including 17 years as an Audit Partner. While at KPMG, Bob specialized in audits of companies in various industries, including retail, technology, pharmaceutical, automotive, manufacturing and transportation.


Bob retired from KPMG in 2005 to join the Public Company Accounting Oversight Board (PCAOB), where he worked for nine years, including six years as a Regional Associate Director with leadership responsibility for the organization’s Orange County and Los Angeles offices. While at the PCAOB, a significant amount of Bob’s time was devoted to inspections of audits of retail companies.


John Golisch


John Golisch

Senior Technical Director

John Golisch 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 as 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.



Razmig Bolkorjian

Managing Director

Razmig “Raz” Bolkorjian is a Certified Public Accountant and a Managing Director at CNM LLP, an technical advisory firm in Los Angeles, CA. With more than 13 years of experience in public accounting, Raz has established his career specializing in financial institutions and real estate companies. He is responsible for overseeing the financial institution practice at CNM by leading the technical accounting engagement team, as well as analysis and implementation of current new accounting standards, such as ACS 326, ACS 480, ACS 815, ACS 840 and ACS 842. In addition, Raz also leads the community banking advisory engagements, including Dodd-Frank Act stress testing, process and internal control design and testing.


Prior to joining CNM, Raz worked at Cathay Bank as a Senior Vice President and the Deputy Chief Financial Officer, where he interpreted new accounting and regulatory rules. He was responsible for all aspects of FP&A as well as interest rate risk management, capital and liquidity planning, and analyzing returns on potential acquisitions. He collaboratively developed the Dodd-Frank Act stress testing process with bank executives using dynamic balance sheet models and two year income statement projections under various economic scenarios.


Prior to joining Cathay Bank, Raz worked at KMPG as a senior manager for the audit practice. During his time at KPMG, Raz planned, managed, and performed annual financial statements and ICOFR audits of community banks, larger mortgage banking institutions and real estate investment companies. He performed audits of SEC and regulatory filings, including forms 10-K, 10-Q, 11-K, 8-K, S-3, and S-4. He also executed audits of allowance for loan and lease loss models and methodologies, equity transactions, acquisitions, derivatives, debt modifications and more.


Raz earned his degree from Oakland University with a Bachelor of Science in Accounting and Finance.



Xavier Gomez

Managing Director

Xavier is a Managing Director in CNM's Los Angeles office with over 13 years of financial aduit and accounting and transaction services experience. Mr. Gomez is responsible for providing financial audit assistance for both public and private companies including the preparation and compilation of audit schedules, financial statements, and footnote disclosures in preparation of a companies audit or IPO process. In addition, he has extensive knowledge in assisting several clients with the accounting related to certain technical transactions, such as the issuance of debt and equity financing, share-based compensation, and revenue recognition.


Prior to joining CNM, Mr. Gomez worked at Ernst and Young's Audit Assurance practice, working in the technology and consumer product industries. Xavier is a Certified Public Accountant who graduated with a B.S. in Accounting from the University of Southern California.



Thomas Grimberg

Managing Director

Thomas Grimberg is a Managing Director in CNM’s Orange County office with 22 years of experience in internal audit, regulatory compliance, IT security, enterprise risk management, and data analytics. His primary expertise is Sarbanes-Oxley compliance, enterprise risk assessments, and IT security. Thomas is responsible for overseeing the project teams by reviewing and assessing the IT environments, risks and controls pertaining to SOX compliance, internal audit projects, and SSAE 18 compliance for companies that range from newly public high growth entities in rapidly changing environments to the largest entertainment and public companies.


Prior to joining CNM, Thomas served as a Director at Western Digital Corporation, where he oversaw the IT and security functions within the internal audit department as well as the company’s enterprise risk management program. Thomas planned and lead all IT, security, data analytics, and enterprise risk related to audits, assessments, and investigations. He worked closely with the executive team, information technology, the business, and external auditor to complete the audit plan and tasks assigned by the Audit committee and the Chief Audit Executive. Thomas also served as part of the management team for acquisitions and large IT related projects to help guide integration, development, and implementation of systems and services to a compliant state by being the voice of Internal Audit.


Before joining Western Digital, Thomas served as a Senior Consultant within the enterprise risk service department at Deloitte, where he planned, lead, and performed SOX IT assessments as both the internal and external auditor. As an expert in databases, he also served as the Subject Matter Expert for several engagements, assisting with understanding and evaluating the risks related to database management systems as well as operating systems. In addition, Thomas also worked for a small firm as an IT consultant in Scandinavia, where he spent eight years providing help, support, and guidance for IT related projects, developments, and implementations.



Kelly Lindell

Managing Director

Kelly Lindell is a Managing Director in Los Angeles with 19 years of experience in public accounting. Her primary expertise is with technical accounting, including share-based payments, debt and equity transactions, business combinations, revenue recognition, leases and financial reporting, as well as Sarbanes Oxley compliance and internal controls. Kelly has worked in various industries, including technology, manufacturing, consumer products and agriculture.


Prior to joining CNM, Kelly spent over ten years at Ernst & Young, where she was a Senior Manager in the Assurance practice. Kelly planned and managed diverse audit engagement teams for private and publicly traded multi-national companies in various industries and guided management in the preparation of SEC filings. She prepared technical presentations for audit committees and executive management as well as provided recommendations to improve business processes and financial reporting. Kelly counseled and mentored staff and senior team members and provided program leadership for internal training programs.



Adam Mallord

Managing Director

Adam Mallord is a Managing Director in CNM’s Los Angeles office with over 15 years of experience in audit, security, compliance, and reporting. He has acted as the Interim Director of Internal Audit for an entertainment studio public company, where he led the company’s internal control compliance efforts and managed independent audits. Adam has also responsible for multiple SOX testing projects, including finance and IT for several public clients. In addition, he has led several SSAE 16 SOC 1 engagements, including planning, testing and reporting.


Prior to joining CNM, Adam served as Internal Audit Director at Wellpoint, where he led multiple project teams concurrently in analyzing high risk areas of the enterprise and provided value-added recommendations for process improvement. He assisted in performing the annual risk assessment that drives internal audit's annual audit plan consisting of approximately 125 independent discrete internal audits. Furthermore, he improved the partnership between internal audit and compliance teams by establishing communication protocols and mutually agreed upon expectations. Prior to joining Wellpoint, Adam served as Manager at KPMG, where he provided management support, oversight, and review of external audits and internal audits, including audits of application controls, infrastructure, project management, capital approval and allocation, and data analysis.



Greg Nakamura

Managing Director

Greg is a Managing 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.



Dieter Wulff

Managing Director

Dieter Wulff is a Managing Director in CNM’s Orange County Office with over 17 years of experience in accounting. He has a vast knowledge of GAAP and International Financial Reporting Standards (IFRS) and has worked extensively with multinational clients navigating through complex accounting and financial reporting matters. Dieter’s primary responsibility is to assist clients through complex technical accounting matters and IPO readiness.


Prior to joining CNM, Dieter was an Audit Senior Manager at PwC. He has expertise serving clients in a broad spectrum of industries, including industrial products (textiles, automotive, construction and engineering), professional services and customer care. While at PwC, he also served in the capacity of an accounting consultant in PwC’s national technical office and authored thought leadership publications in a variety of US GAAP and IFRS topics.



Marlan Bustos


Marlan Bustos is a Director in CNM’s Los Angeles office with 12 years of experience in external, internal audits and Sarbanes Oxley Act of 2002 (SOX) compliance within various industries. As a trusted advisor, Marlan provides value-added services that help organizations achieve their business objectives by leading project teams and working closely with clients to identify potential risks, internal control gaps and weaknesses within their business, and assist in providing invaluable solutions to remediate risks. Marlan evaluates risks and internal control environments in a variety of assessments such as financial, fraud, and/or enterprise risk assessments. She also performs root cause analyses to further understand business risks and provides process improvement opportunities that are suitable yet sustainable to an organization. Such improvement opportunities include, but not limited to, areas in system implementation and configuration, policy and procedure documentation enhancements, and operational and financial reporting procedures. Additionally, Marlan assists in designing and testing internal controls for effectiveness to ensure that business risks are effectively mitigated.


Prior to joining CNM, Marlan was employed at CohnReznick, LLP as a risk and business advisory senior manager overseeing the firm’s governance, risk, and compliance practice in the western region. As a senior manager, Marlan sustained client relationships, managed project lifecycles with complex business objectives from planning and staffing to execution and final project delivery in the following industries: healthcare, life sciences and biotechnology, and real estate. In addition, Marlan primarily project managed engagements in SOX, internal audit, and enterprise risk management.


Furthermore, Marlan attained her technical knowledge and industry experience while working at KPMG LLP as an advisory manager handling two of their largest healthcare insurance clients in the pacific southwest region of the US. She planned and executed complex internal audit projects focused on revenue reporting, actuarial reserves, procure-to-pay, and cash management. Concurrently, she oversaw SOX engagements averaging a control environment of two hundred fifty to three hundred key controls. Marlan worked closely with senior leaders and their external auditors understanding and identifying ways to cut through their business complexity.



Greg Endresen


Greg Endresen is a Director in CNM’s Orange County office with over 7 years of experience in public accounting. He serves in both the Accounting & Transaction Services and Compliance & Risk Services groups at CNM. His expertise includes technical accounting and financial reporting as well as Sarbanes-Oxley compliance. Greg has worked with companies in various industries, including technology and professional services. He has assisted his clients with first-year implementation and on-going compliance with the provisions of Sarbanes-Oxley. He has also assisted his clients with the adoption of new accounting standards, including ASC 606, as well as with the proper application of existing accounting standards.


Prior to joining CNM, Greg was an audit manager at KPMG. During his career at KPMG, Greg primarily served on the integrated audits of multinational public companies. Greg was highly involved in all aspects of those audits, including planning, risk assessment, substantive testing, internal control testing, financial reporting, completion activities, and coordination with management.



Shelly Gibbons


Shelly Gibbons is a Director in CNM’s Los Angeles office with eleven years of experience in public accounting. Her primary expertise is assisting clients in their initial public offering (“IPO”) process, drafting financial statements and footnote disclosures for S-1 filings, and preparation of technical accounting memos.


Prior to joining CNM, Shelly worked at KPMG as a Senior Manager, where she managed and led audit engagements with multi-functional teams of two to ten members and up to three teams operating concurrently, including oversight of audit strategy, substantive and control testing procedures, documentation, and compliance with GAAP and SEC rules. Shelly provided leadership and communicated with clients to discuss accounting and compliance issues, including the interpretation of GAAP, SEC, Sarbanes-Oxley, and PCAOB rules and regulations. Her primary clients were Maguire Properties, Inc. and Anschutz Entertainment Group.



Courtney Kent


Courtney Kent is a Director in Orange County with 10 years of global experience in internal audit, enterprise risk management and regulatory reviews including Sarbanes Oxley and Anti-Money Laundering compliance.


Prior to joining CNM, Courtney was a Director in KPMG’s Risk Consulting practice working in the US and internationally in Hong Kong and the United Kingdom. She has significant experience leading internal audits, compliance reviews, and large scale regulatory transformation projects.



Tanya McKean


Tanya McKean is a Director in CNM’s Los Angeles office with 13 years of experience in both public and private accounting. She specializes in Internal Audit, SEC Reporting and Technical Accounting. Tanya’s primary expertise is compilation of technical accounting memos for clients in preparation of audits in the following areas: ASC 606 Revenue from Contracts with Customers implementation, ASC 842 Leases implementation, debt modifications, various preferred stock equity and stock-based compensation transactions and warrant accounting.


Prior to joining CNM, she specialized in public audits of companies in the Silicon Valley at KPMG. In the private industry, she managed internal audit departments, as well as directed the SEC reporting and technical accounting departments.



Anish Patel


Anish Patel is a Director in CNM’s Los Angeles office with 11 years of experience in Compliance Risk Services. He has extensive GAAP, SEC reporting, and Internal Audit experience obtained from his roles managing 404a and 404b SOX, Internal Audit, and IPO engagements, as well as performing technical accounting research and drafting policies. He has worked with 3 of the 4 big 4 accounting firms, and several mid-tier firms on multiple engagements.


Prior to joining CNM, Anish worked as a Supervisor at the Disney Studios within the Internal Audit Department, and briefly in Production Accounting. Primary activities focused on Sarbanes Oxley Section 404 compliance, including walkthroughs of management’s process documentation, testing of effectiveness of internal controls, implementation of new entities and evaluating and reporting summary of aggregated deficiencies; additionally, he performed and managed several internal audits around accounts payables, procurement cards, talent audit, Time & Expense, production audits, and other ad-hoc audits. Prior to joining Disney, Anish worked at Deloitte as Senior in the Assurance and Advisory Practice where he planned and executed audits for numerous public and private companies.



Kellie Ratzlaff


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.


Michael Strong


Michael Strong is a Director in CNM’s Los Angeles office with over 10 years of experience in Public Accounting, Private Industry and Consulting. He is responsible for leading teams on a variety of projects to assist clients with technical matters and assessment to determine the appropriate accounting and the associated processes. The projects that Michael works on are business combinations, IFRS and GAAP financial statements, internal use software capitalization, debt, 144 stock offerings, and the application of ASC 606 include assessment of the associated ASC 340-40 addressing costs.


Prior to joining CNM, Michael served as the Senior Manager of Technical Accounting at Cornerstone OnDemand Inc., where he was involved in a variety of areas including business combinations, convertible debt, Investments, quarterly memos, review of financial Statements, review of disclosure checklists and review of a variety of account reconciliations assessing accounting treatment. In addition, Michael was also responsible for overseeing the international reporting team coordinating audits, IFRS financial statements collaborating on international operations.