Mike Gutierrez, CPA
Partner

Mike has more than 28 years of audit experience.  Mike has specialized in performing real estate agreed-upon procedures engagements for local, national and international land owner/developers and institutional investors, including two of the largest public pension funds in the US. During 2007-2010, Mike was the engagement partner on over 45 compliance audits for an international land owner/developer on a multi-billion dollar casino development in Las Vegas, NV.  Scope included agreed-upon procedures engagements on contractors, subcontractors and architects regarding cost savings, billing rates and burden, overhead pools, insurance, equipment rates, contract terms and change orders. Mike’s real estate experience includes compliance audits of advisory agreements, general partnership agreements, limited partnership agreements, property management agreements, profit participation agreements, incentive fee data input verifications, percentage rent and ground lease agreements.   Asset types reviewed include:  hotel casino, retail, office, multifamily, residential, industrial, mixed-use, and hospitality. Mike is a Certified Public Accountant, licensed in the state of California and Texas.  He received his bachelor’s degree in accounting from the California State Polytechnic University of Pomona.

Joseph Chally, CPA, CFE
Partner

Joe has more than 18 years of experience performing real estate agreed-upon procedures engagements for local, national and international land owner/developers and institutional investors, including two of the largest public pension funds in the US.

During 2007-2010, Joe performed over 45 compliance audits for an international land owner/developer on a multi-billion dollar casino development in Las Vegas, NV.  Scope included agreed-upon procedures engagements on contractors, subcontractors and architects regarding cost savings, billing rates and burden, overhead pools, insurance, equipment rates, contract terms and change orders.

Joe’s real estate experience also includes compliance audits of joint venture and advisory agreements, property management agreements, profit participation agreements, incentive fee data input verifications, percentage rent and ground lease agreements.  Asset types reviewed include: hotel casino, retail, office, multifamily, residential, industrial, mixed-use, and hospitality.

Joe is a Certified Public Accountant, licensed in the state of California.  Joe is a Certified Fraud Examiner, licensed by the Association of Certified Fraud Examiners.  He received his bachelor’s degree in accounting and finance from The Master’s College in Santa Clarita, CA.