Mr. Niiya is managing partner of Delagnes, Mitchell & Linder, LLP. He received his B.S. in Business Administration from the University of California, Berkeley in 1987 and is a California Certified Public Accountant. He started his career in public accounting at Arthur Young & Company (now Ernst & Young) in 1987 and worked there until 1994. He then worked in the tax department of Conner Peripherals, Inc. (now Seagate Technology) from 1994 to 1996 and headed the Otis Spunkmeyer, Inc. tax department from 1996 to 2001. Mr. Niiya joined the firm in 2001. He currently serves on the board of a grant-making foundation. He specializes in tax planning and tax compliance in a variety of areas, including high net worth individuals and family groups, executives of pre and post public companies, small to mid-size businesses, and exempt organizations.