Val Creus, CPA, is the director-in-charge of our corporate tax services. Prior to joining TWHC, Val was with a Big Four CPA firm for approximately 18 years, serving clients representing diverse industries. He spends much of his time assisting our corporate and financial institution clients with complex tax issues. In addition to working with issues that face nonprofit organizations, and specifically credit unions, Val is responsible for determining the ongoing training curriculum for TWHC's tax department professionals. He is also responsible for the department's quality control function. Val has two Master's degrees from the University of Southern California. He is a member of the AICPA and California Society of CPAs.

Walter Hwang, CPA, is the partner-in-charge of audit and accounting services. Walter spends much of his time researching complex accounting matters. With over 30 years of experience auditing credit unions and providing them with accounting and auditing advice, he has worked with credit unions of all sizes and risk profiles ranging from $5 million to over $2 billion in assets. Prior to Joining TWHC in 1988 as a partner, Walter was with another firm that specialized in credit unions. Additionally, he is in charge of determining the audit staff's ongoing professional development curriculum and is responsible for the audit department's quality control function. Walter graduated from California State University, Northridge with a Bachelor of Science degree. He is a member of the AICPA and California Society of CPAs.

Kian Moshirzadeh, CPA, is the firm's managing partner. Kian has been with TWHC for close to 20 years, and in that time he has audited hundreds of credit unions. Prior to Joining TWHC, Kian worked for a number of regional banks and the FDIC. Kian has worked on various types of engagements, ranging from auditing to consulting. He has also worked with a number of troubled institutions and assisted them in ensuring they meet regulatory requirements in order to continue and improve their operations. Because he is in charge of the firm's retirement plan audits, Kian completes specialized training annually to ensure that our retirement plan audits are in compliance with the latest requirements. Kian is also an expert on key encryption and PIN management issues and was on the vetting committee for the CTGA exam. He oversees the firm's TR-39 reviews. Kian has a Master of Science in Taxation from Golden Gate University and a Bachelor's degree from California State University, Northridge, is a member of the AICPA and is a Certified Bank Auditor.

Terry joined TWHC as a principal-in-charge of the firm's financial internal audit and compliance services. He has over 30 years of experience auditing financial institutions. Many of those years were spent in the commercial banking arena as Chief Auditor. Prior to joining TWHC, Terry managed the internal audit practice of the Los Angeles office of a national firm with a specialty in financial institutions. Terry has successfully performed many internal audits, fraud investigations, and compliance-related audit engagements. A frequent speaker on various compliance topics such as BSA/OFAC/USA PATRIOT Act, Terry performs a significant number of the reviews in this area. Terry is a Certified Fraud Examiner, a Certified Regulatory Compliance Manager, a Certified Financial Services Auditor and a Certified TG-3 Auditor. Terry has a Bachelor's degree from the University of Idaho.

Steve Oliver, CPA, is the director of tax planning and compliance in our tax department. With close to 30 years of experience, Steve merged his Tax and Accounting practice into TWHC in 2009 in order to provide his clients with the benefit of more tax professionals and better service. An expert in small business, individual taxation and estate planning, Steve spends much of his time researching complex issues and assisting our high net worth individual clients with tax planning. Steve has a Bachelor of Science degree from California State University, Northridge and is a member of the AICPA and the California Society of CPAs.

Sam heads our Northern California and Pacific Northwest practice. Prior to joining our firm, he was with a national firm with a specialization in credit unions. Sam started his career with O'Rourke, Sacher & Moulton, where he first became partner and managed its San Francisco office. A highly skilled professional with over 30 years of experience exclusively auditing credit unions, Sam is up to the challenges of even the most complex audit engagements. Sam is well-versed in accounting standards, and regulations that affect credit unions. In addition to his knowledge of the regulatory environment, he has a strong understanding of credit union operations. He has also written articles on various credit union related subjects as well as spoken at a number of credit union educational events. Sam has successfully managed thousands of audits throughout his career, always resulting in comprehensive findings and valuable reports. Sam has a Bachelor's degree from California State University, San Francisco.