About

With over 35 years of experience, Aguilera & Associates, located in Silicon Valley, provides forensic accounting, fraud investigation, litigation support services, and royalty audits to law firms, businesses, and universities. We use our expertise and skills to evaluate complex financial arrangements and transactions with an understanding of legal procedures. Our practice focuses on handling complex accounting issues related to Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), and the financial statements of public and private organizations. Our practice also includes evaluating CPAs' actions against the applicable professional standards.

Doug Aguilera, Principal

Doug Aguilera is a Forbes Top 200 CPA in America (October 2025) with 35 years of forensic accounting and litigation support expertise. A graduate of San Jose State University (1990), he began his career as an auditor at Arthur Andersen and has 18 years of “Big Four” forensic accounting experience. 

Professional Credentials:

• Certified Public Accountant (CPA) – California License #64609

• Certified in Financial Forensics (CFF) – AICPA credential for forensic accounting excellence

• Certified Fraud Examiner (CFE) – Association of Certified Fraud Examiners

• Chartered Global Management Accountant (CGMA) – AICPA/CIMA Global Designation

For the past 17 years, Doug has led his national forensic accounting practice in Palo Alto. Doug offers expertise in complex financial investigations and litigation issues. He has knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), CPA standards of care, technology licensing, dispute resolution, discovery, document preservation, electronic data analysis, government contracting, and expert witness testimony. His broad experience includes serving as an accounting referee and a testifying expert in depositions, arbitrations, and trials across various jurisdictions.

Governor Gavin Newsom appointed Doug to the California Board of Accountancy (CBA) in February 2024. Previously, he served as Chair of the Enforcement Advisory Committee. Doug also serves as Treasurer on the Board of Directors of AUTM, utilizing his expertise in university technology transfer and royalty audits. He remains an active member of the AICPA and the California Society of CPAs.