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* ARIZONA
Jeffrey Newcom, Alex Robison and Jennifer Smith have been promoted to senior manager, and Margaret Colwell, Eric Engstrom and Maxwell Kagan to manager, in the Phoenix office of Protiviti Inc.
* CALIFORNIA
Gumbiner, Savett, Finkle, Fingleson & Rose Inc., Santa Monica, has promoted Brent Bost to manager of the Accounting and Auditing Department, Janice Kido to senior tax manager, and Sam Chung and Stanley Huang to senior accountant in the Accounting and Auditing Department. ... Seth Cox has been promoted to associate director; Wes Morgan and Tricia Wilton to senior manager; and Stephen Arietta, Annette Christensen, Rich Franklin and Charissa Shalat to manager, in the Los Angeles office of Protiviti Inc. In the San Francisco office, Tony Samer has been promoted to associate director, and Frank Kong to manager.
* COLORADO
Suzanne Matsumoto and Gayle Wheeler have been promoted to associate director, and Michael Froelich, Sami Ibrahim and Amy Lacomb to manager, in the Denver office of Protiviti Inc. ... Mike Mulhausen has joined Bondi & Co. LLC, Englewood, as Tax Department principal. He brings over 25 years of experience, in part as a partner at Ernst & Young.
* FLORIDA
Katy Thompson has been promoted to director, and Kristin Allen and JoAnne Clark to manager, in the Tampa office of Protlviti Inc. In the Orlando office, Patrick Mitchell was promoted to director.
* GEORGIA
Anthony Chalker has been promoted to director; Johnny Lee to associate director; Tim Goodman to senior manager; and Bobby Arthur to manager, in the Atlanta office of Protiviti Inc.
* ILLINOIS
Thomas R. Scherer has joined Smart and Associates LLP as the partner-in-charge of tax services for the Chicago office. He brings 25 years of experience, most recently as a multistate tax partner with PricewaterhouseCoopers. ... Mark Schaffer has been promoted to managing director; David Brand and Michael Schuchardt to director; Denise Miller and Darcy Morowitz to associate director; Thomas Crowe, William Hardin, Kristen Kelly, Matthew Moore, Elaine Poucher and Douglas Sellers to senior manager; and Michael Brauneis, Laurie Kelly, Andrew Retrum and Michael Richardson to manager, in the Chicago office of Protiviti Inc. ... Brian Imhoff and Corey Bultemeier have joined William F. Gurrie & Co. Ltd., Oak Brook, as staff accountants. Both are recent graduates of...