CMM, LLP | Partners

CMM, LLP Certified Public Accountants and Consultants to Counsel and Management

Business Management Litigation Tax


Jill K. Bombino, CPA Partner Jill K. Bombino is a Certified Public Accountant licensed in the state of California and a partner in the accounting firm of CMM, LLP which specializes in forensic accounting, litigation consulting and business valuation services. Ms. Bombino has been involved in hundreds of legal matters and performed litigation accounting services in family law and civil matters. Her assignments have included business valuations, the determination of gross cash flow available for spousal and child support, analysis of marital lifestyle, analysis of reimbursement claims, tracing and allocation of funds, characterization of assets, allocation of interests in real property and pension plans and analysis of contracts and royalties in the film, television and recording industries. Ms. Bombino has testified before the Superior Court of the State of California and has been appointed by the Court as an expert pursuant to Evidence Code Section 730. Ms. Bombino began her career as a staff accountant specializing in real estate development and property management with Nanas, Stern, Biers, Neinstein and Company LLP. Ms. Bombino joined CMM, LLP in September 1998 and was appointed manager of the litigation department in July 2002. Ms. Bombino is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. She has attended numerous continuing education courses and seminars sponsored by the California Society of Certified Public Accountants, the American Institute of Certified Public Accountants, the American Society of Appraisers and the Los Angeles County and the Beverly Hills Bar Associations. Ms. Bombino received her Bachelor of Arts degree in Psychology with an emphasis in Business Administration from the University of California at Los Angeles in 1991. Ms. Bombino became licensed as a Certified Public Accountant in California in 1998.
Roland H. Hamilton, CPA/ABV, CVA Partner Roland H. Hamilton is a Certified Public Accountant licensed in the state of California and a partner in the accounting firm of CMM, LLP which specializes in forensic accounting, litigation consulting and business valuation services. Mr. Hamilton has been involved in hundreds of legal matters and performed litigation accounting services in family law and civil matters. His assignments have included business valuations, the determination of gross cash flow available for spousal and child support, analysis of marital lifestyle, analysis of reimbursement claims, tracing and allocation of funds and characterization of assets. He has testified as an expert witness in the Family Law Courts in Contra Costa and Los Angeles counties. Mr. Hamilton received his Bachelor of Science degree in Management with an emphasis in Accounting from Trenton State College in 1988. Mr. Hamilton became licensed as a Certified Public Accountant in Arizona in 1996 and California in 2005. He earned the Certified Valuation Analyst credential from the National Association of Valuation Analysts in 2001 and the Accredited in Business Valuation credential from the AICPA in 2012. Mr. Hamilton began his career in Phoenix, Arizona as a staff accountant specializing in financial accounting and income tax services for individuals, business entities and trusts. In 1998 he joined the firm of Abramson, Pendergast & Company in Bellevue, Washington where he prepared numerous business valuations relating to marital dissolutions. Mr. Hamilton relocated to California in 2002 and joined the firm of Taylor and Lieberman, AAC, later becoming a shareholder in that firm. In June 2011 Mr. Hamilton joined CMM, LLP as a litigation manager. Mr. Hamilton is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He has attended numerous continuing education courses and seminars sponsored by the California Society of Certified Public Accountants, the American Institute of Certified Public Accountants, the National Association of Valuation Analysts and the Beverly Hills Bar Association.
Michael T. Miskei, CPA Founding Partner Michael Miskei is a Certified Public Accountant and founding partner of the CPA firm of CMM, LLP. Mr. Miskei has been involved in hundreds of legal matters and performed litigation accounting services covering a wide range of issues including family law proceedings and civil and commercial matters. In conjunction with his work in those areas, he has participated in innumerable settlement negotiations and testified, primarily in Los Angeles Superior Court, more than one hundred times. In addition, he has qualified as an expert in civil and family law matters in Los Angeles County, Orange County, Marin County and Santa Barbara County, as well as the states of Colorado, New York, New Mexico, Hawaii, Nevada and Washington. He has prepared and participated in the preparation of hundreds of reports including appraisals of businesses and professional practices. Mr. Miskei has also performed calculations of damages associated with breach of contract, wrongful termination, defamation of character and determined the value of partnership and corporate interest resulting from their dissolutions. Over the last twenty years, Mr. Miskei has devoted substantial time specializing in the valuation of intellectual and intangible assets as well as entertainment industry related issues including business and professional practice valuations, and the appraisal and analysis of film libraries, song catalogs, and record labels. He also consults in a wide range of other entertainment industry issues including music royalty and film participation accounting and merchandising audits. In addition to business appraisals and damage calculations, he has provided services in various other litigation issues including allocation of interest in pension plans and real property, analysis of reimbursement claims, and assisting counsel in determining the character of assets through application of case law and tracing of sources of funds. Mr. Miskei is a contributing author to various publications covering the valuation of businesses and the determination of professional, executive and celebrity goodwill. He has lectured and participated on panels on these and other litigation related topics in continuing education forums sponsored by the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the American Academy of Matrimonial Lawyers and numerous local and state bar associations. Mr. Miskei graduated from the University of Texas, Austin with a Bachelor of Science Degree. After graduation he was employed in private industry as a business manager and subsequently joined Edgar Holton Accountancy Corp. as a staff accountant specializing in litigation accounting and family law matters. In 1981, Mr. Miskei joined Gursey, Schneider & Co. as a staff accountant, became the manager of the Litigation Services Department in June 1987 and in January 1991 became a partner.

William Scott Mowrey, Jr., CPA Founding Partner William Scott Mowrey, Jr. is a Certified Public Accountant, licensed in the state of California, and a founding partner of the firm of CMM, LLP, which specializes in forensic accounting, litigation consulting and business valuation services. He has testified as an expert witness on financial, economic, accounting and business valuation issues for more than eighteen years in U.S. District Court, Superior Court, Bankruptcy Court, arbitrations and depositions. Mr. Mowrey has performed analyses in a broad range of litigation matters, including breach of contract, intellectual property infringement, antitrust, unfair competition, fraud, securities litigation, corporate and partnership dissolutions, marital dissolutions, construction claims, real estate litigation, professional malpractice, personal injury, product liability, wrongful termination, wrongful death and business interruption. He has also performed analyses related to loan workouts, and bankruptcy and reorganization. Mr. Mowrey has performed valuations of controlling and minority interests in closely-held businesses and professional practices for purposes including mergers and acquisitions, estate and gift taxation, corporate and partnership dissolutions, marital dissolution, dissenting shareholder actions, damage calculations, bankruptcy reorganization and liquidation. He has also performed valuations of preferred stock and stock options. Prior to forming CMM, LLP, Mr. Mowrey was a partner with White, Zuckerman, Warsavsky & Luna specializing in forensic accounting, litigation consulting and business valuation. Previously, he was a Manager with Coopers & Lybrand and a senior consultant with Kenneth Leventhal & Company and Pannell Kerr Forster. He also has six years experience in commercial banking as a loan officer and financial analyst and two years experience in investment banking in the analysis and valuation of businesses for merger and acquisition purposes. Mr. Mowrey has a Bachelor of Arts degree with a major in Economics from Claremont McKenna College and a Master of Business Administration degree with concentrations in Finance and Accounting from the University of Chicago Graduate School of Business. Mr. Mowrey is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the American Society of Appraisers and the Association of Certified Fraud Examiners.
Robert L. Schreiber, CPA/JD Managing Partner Robert Schreiber is a Certified Public Accountant licensed in the state of California, an inactive member of the State Bar of California, and a partner in the accounting firm of CMM, LLP, which specializes in forensic accounting, litigation consulting and business valuation services. Mr. Schreiber has specialized in the forensic accounting aspects of litigation and business valuation matters since September 1988. Mr. Schreiber has been involved in hundreds of legal matters and performed litigation accounting services covering a wide range of family law issues and civil matters. He has provided services that include determining gross cash flow available for support, business valuations, allocating interests in pension plans, tracing of sources and allocation of funds, assisting counsel in determining the character of assets through application of case law, analyzing reimbursement claims and calculating living expenses. He has testified as an expert witness in the Family Law Courts in Los Angeles County. Mr. Schreiber received his Bachelor of Science degree in Business Administration with an Option in Accounting from California State University Northridge in January 1982 and was licensed as a Certified Public Accountant in June 1984. He later went on to receive his Juris Doctorate from Loyola Law School in June 1989 and was admitted to the State Bar of California in December of that same year. He worked as a certified public accountant for over five years prior to his appointment as Controller for the Western Bagel Baking Corp. He joined the accounting firm of Gursey, Schneider & Co. in September, 1988 as a staff accountant in the Litigation Services Department. In June, 1997 he was promoted to Manager of the Litigation Services Department. In December 1997 he joined the firm of CMM, LLP, where he is currently a partner in the firm. Mr. Schreiber is affiliated with the American Institute of Certified Public Accountants (AICPA), California Society of CPA’s, the State Bar of California, the Los Angeles County Bar Association and the Beverly Hills Bar Association. He has participated on panel discussion groups sponsored by the Southern California Chapter of the American Society of Matrimonial Lawyers and the Beverly Hills Bar Association. Additionally, Mr. Schreiber has made presentations to various attorney study groups in the Los Angeles area.

Stephen B. Cohen (1958 - 2006) Founding Partner Stephen B. Cohen was one of the founding partners of the accounting and litigation services firm of Cohen, Miskei & Mowrey LLP. Mr. Cohen served as an expert witness in family law and business litigation matters and as the joint expert on numerous mediation and arbitration cases. Mr. Cohen analyzed the financial, accounting, valuation, and tax aspects of business litigation, personal injury, and marital dissolution issues including professional malpractice, fraud, accounting actions, insurers in contract, business valuation, child and spousal support, tracing, and reimbursement. He has testified on numerous occasions before the Superior Court of the state of California. Prior to forming Cohen, Miskei & Mowrey LLP, Mr. Cohen was a senior partner in the accounting firm of White, Zuckerman, Warsavsky & Luna and a member of that firm for nine years. Prior thereto, he was a litigation specialist for Gursey, Schneider & Co. and was responsible for analysis of financial, valuation, and tax aspects of marital dissolution matters. Mr. Cohen was controller for ARA Services-Magazine and Book Division, and Vice-President and 50% shareholder of Westway Development Corporation, a real estate development corporation. Previously, Mr. Cohen was a senior auditor for a national accounting firm, Pannel Kerr Forester. Mr. Cohen was a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants as well as a candidate member in the American Society of Appraisers. Mr. Cohen obtained his Bachelor of Science degree from California State University, Northridge.