Our Team

Sheri Billings, CPA, CVA

Sheri has been with the firm since 1991.

  • Principal
  • Practice Area
    • Tax service
    • Accounting
    • Business Valuation
    • Litigation Support

  • Location: Santa Cruz Area

  • Expertise
    • Divorce Assistance
    • Moore Marsden Calculations
    • Asset Tracing

  • Professional Affiliations
    • California Society of Certified Public Accountants
    • National Association of Certified Valuation Analysts
    • International Academy of Collaborative Professionals

  • Civic Affiliations
    • Santa Cruz County SPCA
    • ABC Committee CalCPA

  • Education: University of the Pacific

  • Ask Sheri About: The trip to Africa

Diane advises individuals and companies in the areas of tax, business, and estate planning.

  • Practice Area
    • Tax services
    • Accounting

  • Location: Silicon Valley

  • Expertise
    • Estate planning
    • Stock Option planning
    • Charitable planning
    • Trust and Estate planning
    • Business Consulting

  • Professional Affiliations
    • California Society of Certified Public Accountants
    • Citizens for Better Education - Treasurer
    • Silicon Valley Better Business Bureau - Board Member

  • Civic Affiliations
    • American Cancer Society
      • Co-Volunteer Chair California Division Relay for Life
      • Building Volunteer Capacity Team Member
      • Past California Division Relay for Life Lead Training Volunteer
      • Cancer Action Network Legislative Ambassador

  • Education: San Jose State University, Bachelor of Science: Business with Accounting concentration

  • Ask Diane about: Her favorite lunch spot


Cate Miller, CPA, EA, MBA

Originally from Russia, Cate came to the US in 1991 as a foreign exchange student.  Cate is also a part-time lecturer at California State University, Monterey Bay, currently teaching Advanced Accounting.

  • Practice Area
    • Tax services
    • Accounting

  • Location
    • Santa Cruz Area
    • Silicon Valley

  • Expertise
    • Investment and Taxation
    • Real Estate and Taxation
    • Stock Option planning
    • Charitable planning
    • Trust and Estate Taxation

  • Professional Affiliations
    • California Society of Certified Public Accountants
    • National Association of Enrolled Agents
    • Series 7, 63 and 24 Security Licenses (currently inactive)

  • Civic Affiliations
    • Santa Cruz Ballet Theatre
    • American Cancer Society's Relay for Life

  • Education
    • Santa Clara University, Master of Business Administration
    • California State University, Monterey Bay, Bachelor of Science: Management and International Entrepreneurship

Gary McBride, J.D., LL.M. (Taxation), CPA

  • Expertise
    • Federal tax procedure
    • Mergers and acquisitions
    • Individual income tax planning
    • Partnership tax, estate and gift tax and international tax
    • Continually writes for and lectures to tax professionals

  • Education
    • Georgetown University - LL.M. (Taxation)
    • Hastings College of Law - J.D.
    • University of California, Berkeley, Bachelor of Science: Business with accounting and finance concentration