Managing Director

Judy Gudiel is a Managing Director in CNM’s Los Angeles office with 12 years of experience. She has assisted multiple clients with their IPO process while at CNM and has technical experience in various areas including, but not limited, to revenue recognition, stock-based compensation, business combinations, and debt modifications. She has prepared various technical accounting memos and has also prepared the spreadsheets, calculations, and underlying journal entries associated with the memos. Additionally, she has assisted clients with their financial reporting process and has experience with SEC reporting, prepared disclosure checklists for auditors on behalf of our clients and has answered various audit questions on an as-needed basis.

Prior to joining CNM over 8 years ago, Judy was a Senior Associate at PricewaterhouseCoopers, where she performed numerous integrated and financial statement audits in various industries including non-profit, higher education, and consumer products for public and private companies, specializing in the utility industry. She evaluated and tested the design and operating effectiveness of clients’ internal control structure to determine compliance with Sarbanes-Oxley, and identified and assessed deficiencies in these controls to determine if they were material weaknesses. Judy has experience training and leading staff in audit, and in reviewing the work of her team to ensure quality for the client.

Education, Certifications and Associations

  • University of California Santa Barbara, Bachelors, Communications and Business Economics, emphasis in Accounting (Magna Cum Laude)
  • Licensed CPA – California

Industry Specialty

  • Technology
  • Manufacturing
  • Consumer Business
  • Health and Life Sciences