Summer 2017

17501 East 17th Street, Suite 100, Tustin, CA 92780


Office: (714) 505-9000


Since 1968, HMWC CPAs & Business Advisors has specialized in serving the financial and tax needs of privately-held businesses and their owners throughout Southern California.  The depth and breadth of our experience - which includes such ancillary services as business consulting, business valuation, employee benefits and human resources services, estate planning and technology consulting - makes us a valuable member of our clients' management team.

At HMWC, we are more than accountants, we are trusted business advisors.

For more information, please contact our professionals:


Jeff is a partner at HMWC specializing in a variety of tax, accounting and consulting services for real estate and construction industries.


Nicolas is a senior manager at HMWC and an expert advisor to the construction and real estate industries.

Firm News - HMWC selected to list of Top 300 CPA firms in U.S.

HMWC CPAs & Business Advisors (“HMWC”) in Tustin has once again been selected by “INSIDE Public Accounting” as one of the nation’s 300 largest CPA firms, as well as to the lists of the IPA 300 Fastest-Growing Organic Growth Firms” and IPA 300 “Fastest-Growing All Growth Firms.”

HMWC specializes in serving the financial and tax needs of privately-held businesses and their owners throughout Southern California.  INSIDE Public Accounting is the leading public accounting publication of record.  The “IPA 300” is the only ranking of its kind in the profession.

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Turn metal into money - How contractors can profit from idle equipment

Construction equipment that’s sitting idle in the yard is costing money to store, maintain and insure. Contractors may be able to turn that metal into money by either selling it outright or renting it to other construction companies. As this article explains, today’s “sharing economy” makes doing so easier than ever. A sidebar looks at three ways to maintain the value of an asset.

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What does the future hold for your cash flow?

They say you can’t predict the future. But knowing what the future holds for a construction company’s cash flow is, in many ways, the key to its success. This article describes how to create a cash flow forecast by evaluating incoming cash flows, creating billing schedules and putting the data to work.

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Reconsidering the concept of lean construction

Efforts to apply the principles and techniques of lean management to construction have been ongoing for some time now. Advancing technology, along with greater sophistication among construction industry leaders, is making now a good time to reconsider the concept. This article explores some of the principles and practices of lean construction.

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Construction Success Story — Contractor mulls commercial crime insurance

This issue’s “Construction Success Story” features a contractor who’s worried about fraud in his local building market. To help manage the risk, he’s considering the idea of buying commercial crime insurance. His CPA lays out some factors to consider before investing in such a policy and, together, they come to a decision.

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This publication is distributed with the understanding that the author, publisher and distributor are not rendering legal, accounting or other professional advice or opinions on specific facts or matters, and accordingly assume no liability whatsoever in connection with its use. ©2017 • CONja17