From the Fresno Business Journal 10/2/2025: It’s a time of transition for the Central Valley’s largest accounting companies following a merger that has created the sixth-largest CPA firm in the U.S.

In April, accounting, consulting and wealth management firm Moss Adams and advisory, tax and assurance firm Baker Tilly announced plans to combine. The merger closed in June, strengthening the firms’ industry specialization, expanding geographic reach and enhancing capabilities across advisory, tax and assurance services, according to a news release.

The combined company will operate under the Baker Tilly name, positioning the firm to help middle-market businesses navigate an increasingly complex environment. Such businesses typically generate annual revenues of $10 million to $1 billion.

Moss Adams entered the Fresno market in 2016 when it combined with accounting firm Morse Wittwer Sampson LLP. That same year, it absorbed professionals from a local Deloitte office. In 2018, Moss Adams acquired Fresno-based Baker Peterson & Franklin.

Moss Adams was ranked No. 1 on The Business Journal’s list of Accounting Firms for 2024, with 34 local CPAs as of November 2023.

Jeff Ferro, CEO of London-based Baker Tilly, will continue leading the combined firm until his retirement. Eric Miles, currently CEO of Seattle-based Moss Adams, has been named CEO-elect and will assume the Baker Tilly role on Jan. 1, 2026. Ferro will remain a director.

“Moss Adams is a great strategic fit with Baker Tilly. We’ve long respected the firm, its people and its industry-focused approach,” Ferro said. “By bringing together our strengths, we are expanding our ability to serve middle-market businesses with greater expertise, resources and insights.”

Chris Morse (83-F), principal at Baker Tilly and longtime head of the Fresno branch, said there have been no significant personnel or structural changes. The team continues to grow to serve new and existing clients.

Morse said the most common question from clients is whether their service providers will change. He emphasized that clients would continue to be served by the same teams as before the merger.

Moss Adams will co-brand with Baker Tilly over the next year, with a gradual transition to the Baker Tilly name. “We will be able to bring a broader range of professional services and industry experts to Fresno and the surrounding market. We will be heavily investing in technology and our people on the most recent advances and tools,” Morse said.

Past Active Chapter Scholarship Chairman Carson Fusi (24-F) helped coordinate the banquet which was held at The Old Spaghetti Factory on September 22, 2025.  The banquet was dual-purpose serving as Preference Night and the Scholarship Banquet.  Attendees included thirty-four undergraduate brothers, 11 of the 13 pledges and 5 alumni including House Corporation president John Ballinger (65-S), Endowment President Mike Patton (63-S), Chapter Advisor Gio Primavera (17-F), House Corporation co-treasurer Julian Ramos (09-S) and Warden of Epsilon Eta’s Monuments and Memorials Commission Steve Smith (80-F).  During the presentation, the Active Chapter brothers receiving scholarships were given Certificates of Academic Excellence, and each will receive $4,000 for the 2025/2026 school year for a total of $40,000.  The average CGPA for the seventeen recipients is 3.28.

Newsflash: On June  17, 2025, Brother T.A. Heckel (82-F) was named a Seven Lights Alumni by  the Annual Awards Selection Committee of Sigma Chi International. T.A. is Epsilon Eta’s 7th Seven Lights Alumni.

T.A. has been a gung-ho Sigma Chi since he was initiated in the fall 1982 semester at Fresno State. As an undergraduate he served as ProConsul and lived in the Chapter House for most of his college years. Plus his older sister and wife were both Sweethearts of Sigma Chi at Fresno State which makes his propensity to get involved even more understandable.

When he graduated in 1987, he joined our alumni chapter and immediately began to contribute by conducting interviews of pledges during initiation doing so for four years. In the 1990s he joined our alumni chapter board and helped to create fun brotherhood building-dinners centered around his passion for wine which he did for five years. 

T.A. began his involvement with the Fresno Sigma Chi Endowment Fund in 2011 helping to create one of the largest endowments in the Greek system, $3,000,000 with $120,000 in annual scholarships to our active chapter brothers. He continues as board member after 14 years of service.

He is the “Father of the Fresno Sigma Chi Wine Tasting” that started in 2015 and which has raised $172,154 for our endowment through 2025. All expenses for the event are paid for by committee members allowing us to accurately claim we have zero overhead costs and that 100% of the revenue goes directly into our endowment. T.A. has always paid for all of the wine at the event which is 80% of the cost of the wine tasting. And to add frosting to the cake, T.A. has donated $25,000 to our local endowment.

On April 26, 2025 the Fresno Sigma Chi Alumni Chapter broke records for both registrations and fundraising. 99 brothers and guests registered for the event. Rain was forecasted that day, so the day before the committee met to develop Plan B. We moved the entrance and silent auction into garages, and made other arrangements to keep people dry. At 2:30 PM the rain stopped, the event opened at 3:00 PM and the weather was beautiful until hours after the closing at 6:00 PM. We cheated the Grim Reaper.

This year accompanying six undergraduate brothers was sweetheart Katelyn Malavé. Halfway through the tasting we sang the Sweetheart Song to Katelyn and past sweethearts Brooke Bell (1999-2000) and Michelle Heckel (1982-1983).

Silent Auction Donors: The following brothers supported the fundraising side of the event by providing silent auction items: Larry Calvino, Sergio Ilic, Jim Norquist, Warren Williams, Greg Baxter, Sergio Ilic, Brad Fischer, Dusty Lacefield, Bill Smittcamp, T.A. Heckel, Mike Patton, Rich Barsanti, Steve Coleman, Tom Licouris, George Matoian, Mike Gallo, Kenny Jelacich, Rob Bell, Mark Pasculli and John Ballinger.

Some items donated were from brothers who provided their own products: Mark Pasculli his Idaho wines, Mike Gallo and Kenny Jelacich gold-medal-winning aged cheddar cheese and gold-medal-winning olive oil, a gift basket that included George Matoian’s raisins and nuts and Brooke Bell’s Bouquet Of Sigma Chi Cookies by Sugarbell Cookies. These were all very special items that sold like hotcakes.

Silent Auction Buyers: The following brothers purchased the silent auction items which represented the major portion of the funds raised: Tom Beggs, John Garcia, Sergio Ilic, John Ballinger, Mike Patton, Matt Stevens, Jim Norquist, Mike Elliot, Tom Downing, Steve Pavich, Bill Matesso, Ted Tukloff, Dan Mueller, Dennis Schmal, Warren Williams, Larry Calvino, Rob Bell, Rich Barsanti, Elwood Enns, Kevin Wren, Rod Gavroian, Richard Egan, Steve Coleman, T.A. Heckel, Brad Fischer and Tom Licouris.

Last year the items sold for 70% of their retail value. This year they sold for 80% setting a record and indicating that our brothers were in the mood to support our endowment and our scholarship program.

$47,895 was raised for the Fresno Sigma Chi Endowment with two auction items to be sold at the August 21 Alumni Dinner Meeting. The money will increase our scholarships for our undergraduates by $2,000 per year, forever. The Wine Tasting Committee thanks everyone who supported this effort by attending, supplying auction items and purchasing the items. All overhead costs for the wine tasting are paid for by the committee members allowing 100% of the revenue to go directly to the Endowment.

Sergio Ilic, and Becky, and Michelle and T.A. Heckel created the Lobster Fest that netted $10,000 at the silent auction. A special thanks to House Corporation President, John Ballinger, and wife Susan for hosting the event for four years in a row.

It’s great to be a Sig!

Despite unusually cool and windy weather and the threat of rain, the 8th Annual Wine Tasting went off without a hitch. With 99 registrations, brother T.A. Heckel (82-F) wasagain pouring his personal wines quickly and efficiently in order to keep up with thecrowd.

Many brothers and guest took advantage of the photographer to have photos taken with some of their bothers and guests.