Shinault, Baker & Co., Certified Public Accountants, (the firm) is licensed by the California State Board of Accountancy, license number 6085. The firm and its principals are members of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

The firm originates from its managing partners, Larry G. Baker and Michael D. Shinault, each a certified public accountant licensed by the State of California. Mr. Baker and Mr. Shinault combined their practices in September of 1986 after nearly ten years of postgraduate experience obtained independently. Each are 1977 graduates of the business and public administration department of California State University of Bakersfield where they were fellow students and close friends.

Mr. Baker left Bakersfield upon graduation to obtain his certified public accounting experience with the Los Angeles office of the international accounting firm of Price Waterhouse. As a member of the Price Waterhouse auditing department, Mr. Baker planned, supervised and managed audit engagements for large and medium sized companies such as Carter Hawley Hale Stores, Inc., The Parson's Corporation and Kaufman and Broad, Inc.

Mr. Shinault remained in Bakersfield and obtained his certified public accounting experience with local certified public accounting firms. The eight years he spent working with small firms provided Mr. Shinault the expertise and management skills required in running Shinault, Baker & Co. Mr. Shinault is the senior tax partner and has his degree from Golden Gate University.