Partner Group


Larry Baker

Larry Baker, CPA


Larry Baker is a 1977 graduate of California State University, Bakersfield, and holds a Bachelor’s Degree in Business and Public Administration. After graduation, he joined the international accounting firm Price Waterhouse & Co. in Los Angeles, CA, as a member of the company’s auditing department. There, Larry Baker earned his public accounting experience by planning, supervising, and managing audit engagements for both medium and large-sized companies. This experience gave him the expertise and management skills required in managing a firm the size of Shinault Baker & Company.

Daniel Gutierrez

Daniel P. Gutierrez, CPA, MST


Daniel P. Gutierrez joined Shinault Baker & Company in the fall of 2013. His several years of combined accounting, tax and management experience, coupled with his superior performance, quickly ascended him to the level of Partner. Over his 13+ years’ experience in public accounting, he has developed interests and expertise in oil and gas as well as in agricultural accounting. He also specializes in business taxation and general accounting with various business entities.

Daniel P. Gutierrez served in the United States Army from 2003-06. During his service, he completed a tour of duty in Iraq. Mr. Gutierrez was awarded the Army Commendation Medal for his services as an FST team leader with the 217th FI DET under the 18th Airborne Corps during Operation Iraqi Freedom III. Upon completion of his military service, he attended and graduated summa cum laude from California State University, Bakersfield. While attending the university, Mr. Gutierrez received recognition as the Outstanding Student in Accounting for 2008-2009 and has honors affiliations with Beta Gamma Sigma and Alpha Chi. Mr. Gutierrez has completed the graduate program at Golden Gate University and obtained his Masters of Science degree in Taxation.

Mr. Gutierrez is currently a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA). Mr. Gutierrez previously served as a board member, director, and vice president of the Bakersfield Chapter of the California Society of Certified Public Accountants.

Marcela Farfan, CPA


Marcela Farfan graduated from the University of Southern California in 2000 and holds a Bachelor of Science degree in Business Administration. Marcela has worked in public accounting since 2001 and earned her CPA license in 2011. She joined Shinault Baker & Company in 2007.

Marcela specializes in individual and business taxation, including corporations, partnerships, and sole proprietorships. Her experience includes assisting businesses and their owners with income tax planning and compliance in a variety of industries, including healthcare, real estate, oil service, construction, and professional services industries. While enjoying the challenges that public accounting demands, Marcela feels the most rewarding aspect in public accounting is working directly with clients and building business relationships.

Marcela is a member of the American Institute of Certified Public Accountants and a member of the California Society of Certified Public Accountants.

Marcela enjoys traveling with her husband and two boys and some of her favorite places include Costa Rica, Spain, Netherlands, Mexico, Cayman Islands, and Puerto Rico.


Michael Shinault


Michael Shinault was one of our founders. Together, he and Larry Baker laid the groundwork for our firm, which is dedicated to providing clients with the highest quality work, with the utmost integrity and personal service. Michael was a 1977 graduate of California State University, Bakersfield, and held a Bachelors Degree in Business and Public Administration and a Masters of Science Degree in Taxation from Golden Gate University. He was also a licensed broker-dealer and investment advisor in the financial services industry. Michael was well-respected for his expertise as well as for his kindness, patience, and humility.

He is sorely missed by his family, colleagues and friends.

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