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Michael W. Duran, CPA, APC
MICHAEL W. DURAN, CPA, APC is a state-registered investment adviser in Fullerton, CA. The firm has one employee and one investment adviser. It is based in...
Overview
MICHAEL W. DURAN, CPA, APC is a state-registered investment adviser in Fullerton, CA. The firm has one employee and one investment adviser. It is based in Fullerton, CA.
General information
Location
Region
North America
Country
United States
Principals
Michael W. Duran
Principal
Frequently asked questions
Can this firm be sold or take outside investment?
No. Under the California Accountancy Act, all owners of an APC must hold active CPA licenses. Private-equity firms and other non-CPA investors are barred from acquiring ownership, making the practice structurally unsellable to financial sponsors. Its only exit path is a sale to or merger with another CPA-owned firm.
How does the firm's peer review requirement affect transparency?
If the APC performs attest work — audits, reviews, or compilations — the California Board of Accountancy mandates periodic peer review by an independent CPA firm. This means an outside accountant inspects Duran's workpapers and internal quality controls, creating a limited but real layer of external oversight that is absent from unregulated family offices.
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