Gary A. Porter, CPA

Gary Porter has been practicing as a CPA since 1971. He started
his career with Touche Ross & Co., and in 1976 joined a local CPA firm in Ventura. He became a partner with that firm in 1978 and was in charge of all audit operations for the firm. In 1980, Mr. Porter left to found Porter & Company. The firm has evolved through several iterations to its present structure.

Educational Background

• CPA, practicing in California since 1971
• B.S. in Business Administration from California State Polytechnic University
• Numerous specialized seminars on tax, accounting, auditing and litigation services
• Coauthor of AICPA course "Providing Services to Common Interest
  Realty Associations"

Professional Memberships and Activities

• American Institute of CPA's
• California Society of CPA's $ President Channel Counties Chapter 1989-90
• Chairman, various technical committees
• Past Member of 5 State technical committees
• Past Member of State Board of Directors
• Community Associations Institute $ National Trustee and officer 1993-98
• National President 1998-99
• CACM (California Association of Community Managers)

Seminars, Publications and Other Technical Matters

• Frequent speaker at seminars on audit, accounting, and tax matters
• Author of more than 200 technical articles. Published or quoted in Wall Street Journal, The Practical Accountant, Kiplinger's Personal Finance, Common Ground, the Ledger Quarterly, Condo Management, and several major newspapers.
• Co-author of 5 technical books for CPA's on auditing, accounting, reserve, and tax subjects, including:
• PPC's Guide to Homeowners Associations and other Common Interest Realty Associations
• PPC's Homeowners Association Tax Library
• Coauthor and Instructor of Accounting, Auditing, and Tax Course for the American Institute of CPA's
• Former reviewer in AICPA Peer Review Program

Professional Background on Litigation Related Matters

• Approximately 100 litigation engagements performed, including a variety of types of organizations
• Expert testimony in approximately a 50 cases in Ventura Superior Court
• Damages, Lost Profits and Loss of Earnings Computations, Tax matters
• Embezzlement Investigations and Evaluations of Accounting Controls
• Professional Background on Homeowners Association Related Matters
• Have performed or supervised thousands of audit engagements since 1971
• Expert testimony on cases in Ventura, Los Angeles, and San Diego County Superior Courts
• Consultant to CPA and law firms nationwide on HOA industry technical issues