714-505-9000 cpas@hmwccpa.com

Business Assurance

Reassurance for you and those who rely on you.

Accurate financial information is crucial to effective decision making. Our assurance services are aimed at enhancing the consistency and credibility of financial information that is utilized by investors, lenders and management. HMWC offers more than just an audit, review, or compilation – we seek to provide valuable recommendations for improving accounting control systems and profitability.

Business Assurance Services

  • Audits
  • Reviews
  • Compilations

Other Assurance Services

  • Agreed upon procedures (specially designed consulting engagements)
  • Interim financial information
  • Proforma financial information
  • Evaluation and recommendations for internal control processes
  • Not-for-profits
  • Employee benefit plans (401(k) audits)
  • Franchisors/ Franchisees
  • Retail food groups
  • Commercial and industrial cleaning supplies
  • Employee stock ownership plan (ESOP)


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Practice Leaders

Glenn Carniello, CPA, CCIFP

Glenn Carniello, CPA, CCIFP

Jodi Ristrom, CPA

Jodi Ristrom, CPA

Rachel Rico, CPA, CCIFP

Rachel Rico, CPA, CCIFP

Marlene Tortorici, CPA, CCIFP

Marlene Tortorici, CPA, CCIFP


17501 East 17th Street, Suite 100

Tustin, CA 92780




(714) 505-9000







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Office hours

8:30a - 5:30p PST

Monday - Friday