ANNOUNCEMENTS.

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In Sacramento, Todd Thompson has been promoted to audit manager within the education practice at Perry-Smith ... In Los Angeles, Tony Berbiglia, Rod Gauer, Neale Redington and Laura Survant were appointed as new audit/assurance partners with Deloitte & Touche ... Frederick U. Leonard has become managing partner with San Jose-based Johanson & Yau Accountancy Corp. ... In Los Angeles, Michael J. Lichner has been appointed vice chairman of BDO Seidman...

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