Our Team

Kendall Merkley

Audit Partner-In-Charge

Kendall Merkley is Partner-In-Charge of KMJ’s Audit Department.  Kendall joined KMJ in 1999 after spending over 14 years with Arthur Andersen.  Kendall graduated in 1986 with a Bachelor’s of Science Degree and a Master’s Degree Accounting (Summa Cum Laude) from Brigham Young University in Provo, Utah.  Kendall is a licensed CPA, member of the AICPA, member of CalCPA, and was the winner of the Elijah Watt Sells Award for Excellence in the CPA Exam Test Results in 1986.

Kendall has over 30 years of experience in public accounting.  He has a wide range of experience dealing with SEC 1933 and 1934 Act filings, including IPOs, reverse mergers, SEC comment letters, and periodic SEC reporting requirements.  His current focus areas include not-for-profit organizations (including single-audits), employee benefit plans, non-public enterprises across many industries, hedge funds, complex debt and equity transactions, and complex stock-based compensation issues.  Kendall’s clients operate in the following industries; healthcare, not-for-profit,  benefit plans, manufacturing and distribution, publishing and advertising, technology, and hedge funds.

Kendall leads several trainings for our professionals at KMJ, including professional ethics and independence, 401(k) audits, not-for-profit and A-133 audits, and technical accounting updates.  Kendall is KMJ’s head of quality control and risk management.  He is also KMJ’s Chief Financial Officer, and Director of KMJ’s technical accounting practice.

Kendall and his wife have five children and two grandchildren.  Kendall volunteers his time with the Boy Scouts of America, community events in Glendora, California, and as a member of the LDS church. Kendall lived in Korea for two years and speaks, reads and writes  Korean.  Kendall enjoys hiking and a wide variety of other outdoor activities.

Mike Faddoul

Managing Partner

Mike Faddoul is the Managing Partner of KMJ and Partner-In-Charge of KMJ’s SEC Practice.  Mike joined KMJ in ­­­­2003 after spending over 13 years with Deloitte & Touche in Costa Mesa, California.  Mike graduated in ­1990 with a Bachelor’s of Arts Degree in Business Administration with a concentration in Accounting from California State University, Fullerton.  Mike is a licensed CPA, member of the AICPA, and a member of CalCPA. 

Mike has over 25 years of experience in a wide variety of industries, including manufacturing, wholesale distribution, real estate, life sciences, technology and services. Mike's clients have included publicly traded and privately held companies, ranging in size from start-ups to multinational corporations with revenues in excess of $500 million annually. Mike has broad experience with SEC 1933 and 1934 Act filings, including initial public offerings, secondary offerings and periodic reporting requirements. His business consulting experience includes acquisition consulting, transaction due diligence and Sarbanes-Oxley Section 404 compliance.  Mike’s clients operate in the following industries; pharmaceutical, manufacturing, distribution, life sciences, software, real estate, and non-profit organizations.

Mike is also President of the Yorba Linda High School Baseball Boosters Club and is a Board Member for Seneca Family of Agencies (O.C. Advisory Board), a not-for-profit organization in Orange County, California.  Mike and his wife have two children.

Jim Nagengast

Tax Partner-In-Charge

Jim Nagengast is Partner-In-Charge of KMJ’s Tax Department.  Jim joined KMJ in 2004 after spending over 10 years with international accounting firms, including 8 years with Deloitte & Touche in Costa Mesa and Los Angeles.  Jim graduated with a Bachelor’s of Arts Degree in Accounting from California State University, Fullerton in 1994.  Jim also received his Master’s Degree in Taxation from Golden Gate University.  Jim is a licensed CPA, member of the AICPA, and a member of CalCPA.

Jim has extensive experience in corporate, partnership and individual tax planning and compliance, including mergers and acquisition structuring for both buyers and sellers issues, due diligence and compliance issues related to such transactions. Jim also spent three years in the international tax group focusing on both inbound and outbound structuring of cross-border direct investments or acquisitions. Jim has served public and privately held companies in a wide range of industries, including manufacturing, construction, distribution, real estate, high-tech and services. Jim's consulting experience also includes work with companies in managing their effective tax rate and providing outsourcing services for the preparation of all facets of a company's income tax provisions.  As Partner-In-Charge of KMJ’s tax practice, Jim is responsible for the overall execution and delivery of services extended to clients in this area.

Jim and his wife have 3 children, who are involved with various sports.  Jim volunteers his time coaching youth sports in Anaheim Hills, California.

Scott Rose

Audit Partner

Scott Rose is a Partner with KMJ’s Audit Department.  Scott joined the firm in 2000 after graduating with a Bachelor’s of Science Degree in Accounting from the David Eccles School of Business at the University of Utah in Salt Lake City.  Scott is a licensed CPA, member of the AICPA, and a member of CalCPA. 

Scott has a wide range of experience dealing with SEC 1933 and 1934 Act filings, including IPOs, reverse mergers, registration statements and offerings, SEC comment letters, SOX attestation services, and periodic SEC reporting requirements.  Scott’s clients have included publicly traded and privately held companies, ranging in size from start-ups to mid-size corporations.  His focus areas include complex debt and equity transactions, such as derivatives, convertible instruments, and stock-based compensation.  He also has expertise in real estate, revenue recognition issues, healthcare service billings and international business combination transactions.  Finally, Scott services KMJ’s broker-dealer clients, as well as 401(k) defined contribution plans.  Scott’s clients operate in the following industries; pharmaceutical and life sciences, biotechnology, healthcare, medical device, distribution, real estate, and technology. 

With Scott’s audit experience, he also leads several training sessions for our professionals at KMJ.  He has had sessions in fraud and audit planning, professional ethics and independence, audits of broker-dealers, PCAOB auditing standards, internal controls, 401(k) audits, not-for-profit and A-133 audits, and technical accounting updates.  Scott also heads up KMJ’s recruiting efforts with a few of the local universities in Orange County.

Scott and his wife have 3 children, who are involved with various sports.  Scott volunteers his time coaching, working as a Board Member for the PTA in Yorba Linda, California, and also as a Board Member for AYSO’s Area Q in Southern California. Scott is a member of the LDS church and volunteers his time with various church programs, including, but not limited to, boy scouts, youth groups, leadership trainings, and emergency preparedness activities.   Scott lived in Bahia, Brazil for two years and speaks fluent Portuguese. Scott is an Eagle Scout with the Boy Scouts of America and loves to play golf.

 

Tom Shoemaker

Audit Partner

Tom Shoemaker is a Partner with KMJ’s Audit Department.  Tom joined the firm in 1999 after graduating with a Bachelor’s of Arts Degree in Accounting from University of California, Los Angeles.  Tom also received a Master’s in Business Administration from the Marshall School of Business at the University of Southern California in 2005.  Tom is a licensed CPA, member of the AICPA, and a member of CalCPA. 

Tom has a wide range of experience dealing with SEC 1933 and 1934 Act filings, including IPOs, reverse mergers, registration statements and offerings, SEC comment letters, SOX attestation services, and periodic SEC reporting requirements.  Tom’s clients have included publicly traded and privately held companies, ranging in size from start-ups to mid-size corporations.  His focus areas include complex debt and equity transactions, such as derivatives, convertible instruments, and stock-based compensation.  Tom’s clients operate in the following industries; manufacturing and distribution, technology, life sciences, construction, services and software development. 

With Tom’s audit experience, he also leads several training sessions for our professionals at KMJ.  He regularly teaches sessions in fraud and audit planning, PCAOB auditing standards, internal controls, and stock-based compensation.  Tom also participates in KMJ’s recruiting efforts with a few of the local universities in Orange County.

Tom volunteers his time as Treasurer and Member of the Board of Directors for Vital Link of Orange County (a non-profit organization that provides hands-on, career exploration for high school students).  Tom and his wife have two children.

 

Ernie Yamane

Tax Senior Manager

Ernie is a Senior Manager with KMJ’s Tax Department.  Ernie joined the firm in 2013 after 12 years with BDO in Costa Mesa, California.  Ernie graduated with a Bachelor’s of Science Degree in Accounting from California State Polytechnic University, Pomona in 1997.  Ernie is a licensed CPA, member of the AICPA, and a member of CalCPA. 

Ernie’s tax experience includes high net-worth individuals, not-for-profit organizations, closely held corporations, and partnerships.  He also has significant experience in consolidated multi-state corporations.  Ernie has a broad, diversified background and has successfully represented clients in IRS and FTB audits at both the initial and appeals level. Ernie provides tax planning and compliance services to both public and private business clients in technology, manufacturing, distribution, real estate, construction, healthcare and service industries, as well as individuals.

Ernie is involved with KMJ’s recruiting efforts, staff training programs, and staff development.  Outside of the office, Ernie enjoys cars and home improvement projects.

 

Emilee Qualls

Audit Manager

Emilee Qualls is a Manager with KMJ’s Audit Department.  Emilee joined the firm in 2008 after graduating with a Bachelor’s of Science Degree in Business Administration with an emphasis in Accounting from California State Polytechnic University, Pomona.  Emilee is a licensed CPA, member of the AICPA, and a member of CalCPA. 

Emilee has a wide range of experience dealing with SEC 1933 and 1934 Act filings, including IPOs, reverse mergers, SEC comment letters, SOX attestation services, and periodic SEC reporting requirements.  Her focus areas include complex debt and equity transactions, such as derivatives, convertible instruments, and stock-based compensation.  Emilee also services clients with Single Audit requirements (not-for-profit clients), as well as 401(k) defined contribution plans.  Emilee’s clients operate in the following industries; software, technology, pharmaceutical, biotechnology, manufacturing and distribution, healthcare, and not-for-profit. 

With Emilee’s audit experience, she also leads training for our professionals at KMJ.  She has taught sessions in SOX engagements, PCAOB auditing standards, and not-for-profit and A-133 audits.

Emilee is an avid traveler and has visited all of the Disney Parks throughout the world.

 

David Kandel

Tax Manager

David Kandel is a Manager with KMJ’s Tax Department.  David joined the firm in 2010 after working with Moss Adams in Pasadena, California.  David graduated with a Bachelor’s of Science Degree in Accounting from Loyola Marymount University in 2008.  David is a member of CalCPA. 

David's tax experience includes high net-worth individuals, not-for-profit organizations, closely held corporations, and partnerships.  He also has significant experience in consolidated multi-state corporations.  David provides tax planning and compliance services to both public and private business clients in technology, pharmaceutical, broker-dealers, manufacturing, distribution, healthcare and service industries, as well as individuals. His focus includes complex book-to-tax adjustments for stock-based compensation transactions and income tax provisions.

David is involved with KMJ’s recruiting efforts, staff training programs, and staff development.  He is also a Committee Member for the Mentoring Program of the CalCPA, Los Angeles Chapter.

 

Neda Emerson

Audit Manager

Neda Emerson is a Manager with KMJ’s Audit Department. Neda has approximately five years of experience in public accounting and joined the firm after graduating with a Bachelor’s of Arts in Business Administration degree with an emphasis in Accounting from California State University, Fullerton. 

Neda has worked with a variety of clients since starting her public accounting career at KMJ, including clients in the following industries: manufacturing, distribution, pharmaceuticals, software, technology, service and healthcare, and non-for-profit.  Neda also has experience dealing with the SEC 1933 and 1934 Act filings, including secondary offerings, reverse mergers, comfort letters, and periodic SEC reporting requirements. Neda also has experience with clients with Single Audit requirements (not-for-profit clients), as well as 401(k) defined contribution plans.

Neda is involved with KMJ’s recruiting efforts, staff training programs, and staff development. She has taught training sessions in SOX engagements, not-for-profit and single audits, and audits of broker-dealers.