The national publication recognized eight of the Firms leaders for their top performance, technical excellence and meaningful contributions to the accounting profession.

LOS ANGELES, CA – GHJ, a national advisory, tax and accounting firm, is proud to announce that eight of its leaders — Tom Barry, Frances Ellington Gutierrez, Arna Erazo, Yulia Murzaeva, Satpal Nagpal, Anant Patel, Maria Pearman and Donella Wilson — have been named to the prestigious Forbes 2026 America’s Best-In-State CPAs list. The second iteration of this recognition highlights top-performing CPAs across the country that demonstrate noticeable excellence in their field, earn the trust of clients and peers, and contribute meaningfully to the accounting profession.

The Forbes list is compiled through a rigorous methodology that evaluates candidates based on peer nominations, professional achievements, industry influence and service to the community. Honorees are selected for their expertise, leadership and impact within their respective specialties.

TOM BARRY

GHJ’s Managing Partner Tom Barry, CPA, was recognized for his longstanding reputation in the industry and commitment to enhancing the Firm’s client services through innovation, trust and value. Under Tom’s leadership at GHJ, the Firm has witnessed expansion in new markets and has consistently ranked on top accounting firm lists in its core regional markets. His efforts have directly advanced the client service model GHJ brings to businesses and nonprofits so that these organizations can move forward with confidence. 

Tom lends his leadership and expertise, backed by more than 30 years in professional services, to boards and executive committees, as well. He is the current chairman of HLB North America and serves on the Executive Committee of HLB International. He is also a key member of the Accounting Advisory Board for Loyola Marymount University, the Villanova Career Advisory Council and other organizations throughout the country. This is the second time Tom has appeared on this prestigious list.

“When I started in my role, the Firm’s people — both internal and clients — were my top priority,” Tom said. “Not a day has gone by where that has changed. Being recognized by Forbes is a tremendous honor; but really, the award belongs to the people I have been privileged to work alongside throughout this journey.”

FRANCES ELLINGTON GUTIERREZ

Frances Ellington Gutierrez, DBA, CPA, GHJ’s State and Local Tax Practice leader, was celebrated for her work in multistate income and franchise tax, indirect tax, and credits and incentives across businesses. Widely respected for her leadership and passion for education, Frances has held a position as an Adjunct Assistant Professor for the University of North Carolina’s Master of Accounting program and previously taught courses for UCLA Extension.

Her involvement in the profession extends beyond technical skill, as Frances is a vocal advocate of women’s empowerment; evident through her involvement in co-founding GHJ’s Women's Empowerment Cohort. Further, she is instrumental in influencing the accounting industry across California, serving as a Director on the Los Angeles Chapter Board of CalCPA, a Finance Committee member of CalCPA and a member of the CalCPA State Council. This is Frances’ second time being recognized by Forbes.

“I am grateful to be named alongside so many of my peers that exude excellence and a drive toward advancing the industry,” Frances stated. “There is no field I would rather be in, and it is humbling to be seen as a trusted voice in an industry I have so much respect for.”

ARNA ERAZO

GHJ’s Client Accounting and Advisory Services (CAAS) Practice Leader, Arna Erazo, CPA, was recognized for her innovative, client-centric guidance that focuses on helping business leaders scale their organizations and discover clarity in their financial operations. In her role, she leads a cross-functional team that collaborates with organizations to deliver outsourced finance and accounting solutions nationwide.

Moreover, Arna is passionate about advancing women’s equality and is the current co-chair of the Women’s Empowerment Cohort at GHJ, where she leads conversations around allyship and gender equity. She was also previously on the Board of Directors for Resonance Center for Women, a nonprofit in Tulsa that supports women who have been incarcerated or were impacted by the criminal justice system. Arna can be found regularly presenting at industry events, sharing insight with peers. Most recently, she has spoken at the Digital CPA conference and the Information Technology Alliance collaborative. Her recognition by Forbes comes shortly after being named to the national publication’s 2025 Top 200 CPAs list.

“I am fortunate to work with an incredible team at GHJ and clients who inspire us to continuously raise the bar,” Arna said. “To know business leaders trust us to provide confidence in their financials that help them grow is reward enough.” 

YULIA MURZAEVA

Leading the Firm’s Northern California Market, Yulia Murzaeva, CPA, partner, was named a Best-In-State CPA for her role in expanding the personalized local support GHJ delivers throughout the Bay Area. 

Beyond her leadership in Northern California, Yulia works exclusively with nonprofit clients to provide industry-specific audit and consulting services. She is a passionate advocate for supporting the nonprofit community, and she serves on the board of Mission Bit, an organization making STEM education accessible to students in the Bay Area. Yulia is also a member of prestigious industry committees, including CalCPA’s Accounting Principles and Assurance Services State Committee and AICPA’s Governmental Audit Quality Center Executive Committee.

“What motivates me is investing in my community and the nonprofits GHJ is fortunate enough to call clients,” Yulia stated. “The work I get to do every day is incredibly meaningful to me, and I am deeply honored to receive recognition for it.”

SATPAL NAGPAL

Satpal Nagpal, CPA, leads GHJ’s Audit and Assurance Practice and was included on Forbes’ list as a result of his contributions to advancing innovations and efficiencies across audit services. Dedicated to providing business leaders and nonprofits with high-quality accounting and audit services, Satpal has pioneered and implemented several advanced technologies within GHJ’s client service model. Satpal is also a member of the Firm’s Executive Committee and plays an integral part in enhancing GHJ’s operations, strategy and legacy planning.

Beyond his technical role, Satpal is passionate about education. He has lectured at the Hebrew Union College and Riordan Volunteer Leadership Development Program and has participated at roundtable conferences for guiding Master of Accounting and Tax students in career planning. This is the second time Satpal has appeared on this list.

“This award belongs to the team and clients we have at GHJ,” Satpal said. “Our people are dedicated to delivering thoughtful, global solutions that far exceed what is expected of them. And our clients, in turn, are collaborative and invested in building long-term relationships with us.”

ANANT PATEL

GHJ’s Advisory Services Practice Leader Anant Patel, CPA, CM&AA, was recognized for his relentless support of the Firm’s clients across diverse advisory service offerings. In his leadership capacity, Anant oversees the Firm’s advisory practices and their global operations. He also works closely with founders, private equity firms, venture capitals and institutional investors throughout the lifecycle of their businesses.

Anant leverages his extensive background as a member on the Board of Directors of Step Up on Second, a nonprofit providing permanent housing and mental health services to individuals facing homelessness across the U.S. Anant is also heavily involved in global industry associations and currently serves as the Global Capabilities Leader of HLB International.

“The leaders that came before me gave me a seat at the table, making this award possible,” Anant stated. “Because of this, I owe it to others to do the same. Recognition is always humbling, but what really matters is the people at our side.”

MARIA PEARMAN

Maria Pearman, CPA, CGMA, leads GHJ’s Food and Beverage Practice and was recognized for her unmatched expertise in the beverage alcohol industry and fractional CFO services. Maria works closely with business leaders across the food and beverage sector to provide specialized internal accounting processes, cash flow forecasting, financial strategy and succession planning.

Outside of her client work, Maria is on the Finance Committee of Brewers Association, the nation’s largest industry organization for craft brewers. She regularly presents at leading conferences across the country as a result of her deep passion for continuous learning and knowledge sharing. Maria was recognized on this list last year as well.

“I have built rewarding and meaningful relationships in this field — across clients, peers and respected industry voices,” Maria said. “Knowing that others value my insight or guidance enough to merit inclusion on this list is a huge honor.”

DONELLA WILSON

Donella Wilson, CPA, GHJ’s Nonprofit Practice leader, was recognized for her strategic insight and commitment to empowering mission-driven organizations. She oversees a team of specialized professionals that advise nonprofit leaders on financial sustainability, operational effectiveness and long-term planning.

Beyond her technical abilities, Donella is on the Board of Directors of Food Forward, a nonprofit organization committed to fighting hunger and food waste. She also spent 13 years on the board of the Downtown Women’s Center, an organization committed to ending homelessness. Donella currently oversees GHJ Foundation, GHJ’s vehicle for purposeful and proactive giving to the community. This is her second year on the Forbes list.

“I am deeply honored to receive this recognition, as it is my privilege to support organizations that are making a meaningful difference in communities, “Donella stated. “I am passionate about helping nonprofits expand their impact and make lasting change in our world.”

Forbes’ list of America’s Best-In-State CPAs represent the country’s top accounting and advisory professionals, with each individual weighed against stringent requirements for qualification. GHJ’s inclusion on this list demonstrates the long-standing relationships its people form with businesses and organizations across the globe and the value the Firm prides itself on providing.

About GHJ

GHJ is a national independent advisory, tax and accounting firm that partners with businesses and nonprofit organizations to deliver clarity and confidence. Since 1953, GHJ has combined deep industry expertise with an entrepreneurial spirit to help leaders achieve their strategic goals.

GHJ is headquartered in Los Angeles and serves clients nationwide, backed by its own dispersed workforce. With nearly 300 professionals and 26 partners, the Firm provides senior-level expertise with deep industry capabilities in food and beverage, media and advertising, entertainment and nonprofit. 

GHJ is a top-ranking firm in the U.S. and member of HLB International. Through this global network, GHJ offers seamless access to resources in over 150 countries while remaining fiercely focused on client success.

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