Belden • Hiramoto • Liu & Co., LLP was formed in April, 1982. The professional staff includes certified public accountants with national CPA firm experience whose clients have ranged from large, publicly held companies to smaller, closely held firms.

By necessity, we strive to keep abreast of all federal and state tax laws that affect closely-held corporations, S corporations, and partnerships, with special emphasis on valuations, mergers and acquisitions, buy-sell agreements, ownership transition and retirement planning.

Due to most of our clients' involvement with real estate related activities, we have maintained a high level of expertise in this area. Additionally, we have many service-type businesses as clients and we are constantly studying the personal service corporation and other tax and accounting rules that affect them.

We are Honorary Members of the American Institute of Architects Orange County Chapter (which has been a client since the late 1980's), a member of the Professional Service Management Association (comprised almost entirely of design professionals), the California State Society and the American Institute of Certified Public Accountants. For many years, we have also prepared the tax returns for the California Foundation for Land Surveyors and Engineers and the Los Angeles Chapter of Civil Engineers and Land Surveyors. We have contributed articles to various design firm publications, have been guest speakers at the Orange County and Los Angeles Chapter meetings for design firm organizations, conducted training seminars for architects, and helped organize and publish two "Compensation" surveys of architects for the OCC AIA. Josiah Belden is a past president of PSMA, Orange County Chapter.

The size of the firms we deal with ranges from one person firms to firms with 90 - 110 total staff with national and international offices.

The typical Belden • Hiramoto • Liu & Co., LLP client is a business owner or key executive, actively participates in year-end tax planning strategies and is becoming more interested and involved in financial, estate and asset protection planning.