OUM has a broad range and depth of experience in providing financial accounting advisory services to private and publicly traded companies in a wide variety of industries in San Diego and San Francisco.

SOX/ICFR documentation assessments and reporting for management

OUM provides Sarbanes-Oxley Section 404 compliance assistance to public companies. Our seasoned professionals, comprised of CPAs, CIAs (Certified Internal Auditors), and CISAs (Certified Information Systems Auditors) can help you perform a thorough risk assessment and design, implement, and test internal controls. Our accounting advisory services can be customized for your current needs and can expand as your processes become more complex and your requirements change. Our experience working with public companies in various industries gives us the ability to provide you practical advice and best practices for your ICFR environment.

Business Combinations

OUM can help you draft auditor-ready memos evaluating transactions under the provisions of ASC 805, Business Combinations. Our professionals can help you assess whether your transaction is a business or an asset acquisition as defined by the literature. We can also help with the purchase price allocation and preparation of auditor-ready workpapers for audit support.

Going Public Readiness

As an independent auditor, we have participated in over 100 public and private offerings in the past 10 years, ranging from $10 million to $250 million each, and totaling nearly $2 billion. We routinely issue comfort letters to major investment banks in New York and Silicon Valley.

Typically, IPOs are tightly timed in order to obtain the best pricing for the company, and therefore require knowledgeable and dedicated professionals to work in a coordinated manner. We have the experienced professionals to help you deliver workpapers and S-1 documents to your auditors.

Our team of professionals can share best practices on IPO-related processes, provide technical accounting and reporting considerations, and help prepare financial statements and footnotes. We can also help you with post-IPO matters including timing and processing of subsequent Form 10-Q requirements, as well as Sarbanes-Oxley 404 considerations.

Lease Accounting

OUM can help you meet the requirements of ASC 842, Leases, required to be adopted by public companies beginning on January 1, 2019, and private companies on January 1, 2020. The updated literature will likely result in most leases being recognized on a company’s balance sheet, income statements maintaining a distinction between what was formerly referred to as “capital” and “operating” leases for lessees; and triggering contracts to fall into the scope of ASC 842, which formerly would not have been in the scope of ASC 840, or vice versa. Our professionals can help you evaluate your contracts, perform an analysis on the impact of the adoption to your financial statements, document the company’s adoption methodology in a memo, and draft the required disclosures on your financial statement footnotes.

Revenue Recognition

OUM provides assistance on the initial transition and continuous compliance with the requirements of ASC Topic 606, Revenue from Contracts with Customers. Our experienced professionals can work with your accounting team to develop and evaluate policies, create auditor-ready memos, design process and calculation models, and draft required disclosures to make the adoption or continued compliance with Topic 606 efficient and effective. Our experience working with public companies can help you with practical implementation plans and best practices that you can seamlessly integrate into your accounting operations.

Technical Research/Memo

OUM has a team of experienced accounting professionals who can assist you in dealing with complex accounting and reporting transactions. Our accounting advisory services can range from reviewing company prepared memos and analyses to evaluating and creating auditor-ready technical accounting memos. Our professionals can help with a wide range of technical accounting and reporting subject matters in a wide array of industries.


Warren Chung
Warren ChungPartner – Tax Services
Clara Fong
Clara FongPartner - Assurance & Advisory
Mustafa Kagalwala
Mustafa KagalwalaIT Advisory Director
Scott Miller
Scott MillerPartner - Assurance & Advisory
Chris Millias
Chris MilliasPartner - Assurance & Advisory
Doug Pallotta
Doug PallottaPartner - Assurance & Advisory
Darwin Pangilinan
Darwin PangilinanPartner - Assurance & Advisory
Brad Weisert
Brad WeisertPartner - Tax Services