Michael Agresti is a Partner in LSL’s Tax & Advisory department with a knack for bringing structure to financial chaos. Messes don’t worry Michael—he sees them as puzzles to solve. Whether it’s untangling a complex compensation package, cleaning up multiyear reporting issues, or guiding a client through a business transition, his natural ability to organize and strategize takes over until everything makes sense again.

Since beginning his career in 1998, Michael has worked with entrepreneurs, real estate investors, manufacturers, healthcare professionals, attorneys, and construction companies—each with unique challenges, but all sharing one goal: to minimize tax impact while building long-term financial strength. His clients often have closely held businesses, high-net-worth profiles, or both, which means their needs extend far beyond basic compliance. That’s where Michael thrives.

At LSL, Michael focuses on clients with complex planning needs, helping them navigate everything from retirement strategies and entity structuring to succession planning and tax controversy. He’s represented clients before tax authorities, supported business acquisitions and sales, and consulted on strategic planning initiatives to align financial outcomes with business goals. His clients appreciate his practical advice, his ability to simplify the technical, and his commitment to being available when questions arise—whether they’re personal, business-related, or a little of both.

Off the clock… Michael stays just as active outside the office. He plays in a weekly roller hockey league and enjoys unplugging on road trips with his kids, exploring new places in their camper. A lifelong baseball fan, he’s on a mission to visit every Major League Baseball stadium in the country.

Professional and Civic Involvement:

Firm member, PrimeGlobal
American Institute of Certified Public Accountants (AICPA)
California Society of Certified Public Accountants (CalCPA)
Member, Yorba Linda Chamber of Commerce
Member, ProGrowth
Volunteer Auditor, local elementary PTA

Education:

Masters of Science in Taxation, California State University, Fullerton
B.A. degree in Business Administration with Accounting emphasis, California State University, Fullerton

Maria Arriola is a Principal at LSL with over 35 years of experience delivering assurance and tax services to privately held businesses, nonprofits, and employee benefit plans. Her deep industry knowledge spans real estate, healthcare, and manufacturing and distribution, where she helps clients navigate complex financial reporting, optimize tax strategies, and plan for long-term growth.

Maria leads LSL’s Not-for-Profit and ERISA Pension Plan Audit Department, overseeing audits for labor unions, associations, and 401(k) plans. She’s known for staying ahead of changing regulations and guiding her clients through the evolving landscape of Department of Labor requirements and industry best practices.

In the real estate sector, Maria brings advanced tax planning strategies to the table—including cost segregation, 1031 exchanges, capital financing, and debt restructuring—to help clients improve cash flow and make informed investment decisions.

Maria is also a trusted advisor to manufacturing and distribution companies, offering practical insights into cost management, cash flow analysis, and the operational complexities of the industry. Her hands-on approach and commitment to client success make her a go-to resource for business owners who want more than just compliance—they want a partner who understands their challenges and can help them move forward with clarity.

Off the clock… Maria is all about family. She comes from a big, loud Cuban family and wouldn’t have it any other way. Her favorite role? Grandma. She loves spending time with her grandkids, showering them with attention, treats, and plenty of love!

Professional and Civic Involvement:

Firm member, PrimeGlobal
Member, American Institute of Certified Public Accountants (AICPA)
Member, California Society of Certified Public Accountants (CalCPA)
Member, Western Pension & Benefits Association
Licensed as a Registered Representative and Life Agent

Education:

B.A. degree in Business Administration with an Accounting emphasis, California State University, Fullerton

Jeff Box is a Partner in LSL’s Tax & Advisory department, and he views the CPA profession as far more than crunching numbers. For Jeff, each engagement is a chance to be a trusted advisor—someone who can untangle complexity, calm anxieties, and chart a clear path forward. “Every day brings new challenges,” he says, “and the thrill of making a difference for my clients keeps the work interesting and fulfilling.”

Jeff’s practice spans manufacturing, real estate, construction, and professional services. Whether he’s helping a startup get off the ground, guiding an established business into a new market, orchestrating a seamless succession to the next generation, or structuring a company sale, Jeff thrives on crafting solutions that shape long-term success. Clients appreciate his ability to translate dense tax regulations into actionable strategies that reduce risk and unlock growth.

His passion for accounting ignited in college, where a natural talent for numbers met an emerging fascination with business strategy. Today, that same spark drives him to mentor the next generation of professionals. Jeff empowers his team to adopt a growth mindset—encouraging curiosity, continuous learning, and the pursuit of each person’s unique niche within the firm.

What motivates Jeff day after day is simple: seeing clients achieve their goals. No puzzle is too complex, and no situation too unique. With a calm demeanor and an eye for opportunity, he turns challenges into stepping-stones—and makes sure his clients, and his team, move forward with confidence.

Off the clock… When he’s not at work, Jeff can be found cheering on his kids at their sporting events or enjoying a UCLA football game. In his free time, he enjoys camping and going to the beach with his family. You can also find him savoring a delicious Italian dish!

Professional and Civic Involvement

Firm member, PrimeGlobal
American Institute of Certified Public Accountants (AICPA),
Member, California Society of Certified Public Accountants (CalCPA)
Board Member at Southland Economic Development Corporation

Education

B.S. in Business Administration, Accounting – University of California, Riverside
MBA in Management Information Systems – University of California, Riverside

As a Partner in LSL’s Assurance & Advisory department, Jocelyn Potter works with privately held businesses and nonprofits, helping them navigate audits, strengthen internal controls, and address complex challenges such as succession planning, ownership transitions, and evolving financial reporting requirements.

She understands the importance of confidentiality and flexibility, tailoring audit procedures to each organization’s unique operations and risk profile. Her approach focuses on evaluating financial statements for accuracy and completeness, identifying opportunities for improvement, and recommending practical solutions that support long-term growth and sustainability. Jocelyn also advises on internal control best practices and compliance with industry standards, helping organizations minimize risk while staying aligned with their strategic goals.

Jocelyn is a partner whose leadership is rooted in coaching and inspiring others, fostering a sense of teamwork and shared accomplishment with both clients and colleagues. She chose the accounting profession because it allows her to take a holistic approach to helping clients and their organizations while, in turn, making them feel that they are part of a bigger team accomplishing more together.

In addition to her client work, Jocelyn leads the department’s nonprofit committee and is heavily involved in researching, training, and implementing new accounting standards.

Outside of work, Jocelyn enjoys spending time with her husband and daughter, getting outdoors, and tackling jigsaw puzzles. She’s a fan of live performances—especially comedy shows and musicals. When it comes to downtime, Yellowstone and Jack Ryan top her watchlist, alongside hiking and exploring the outdoors.

Professional and Civic Involvement:

AICPA
CalCPA
Firm Member of PrimeGlobal

Education:

BS in Business Administration in Accounting, California State University, Fullerton

BS in Information Systems and Decision Science, California State University, Fullerton

Wesley Shin is a Manager in LSL’s Tax & Advisory Department, where he provides tax compliance and advisory services to businesses, high net worth individuals, and nonprofit organizations. Known for his ability to troubleshoot and resolve complex issues—whether in accounting, business strategy, or even mechanical repairs—Wesley brings focus, attention to detail, and a problem-solving mindset to every engagement.

A lifelong Southern California resident, Wesley began his career in the tax industry immediately after graduating from UC Irvine. Over the past nine years, he has earned his CPA designation and developed specialized expertise serving real estate investors, construction firms, and manufacturing companies. He delivers practical, up-to-date guidance on tax and regulatory matters, helping clients navigate changing laws and make informed business and financial decisions.

For Wesley, the most rewarding part of his work is seeing clients benefit from his advice. “CPAs are expected to keep up with constantly changing tax regulations, and that challenge makes my job exciting,” he says.

Outside of work, Wesley enjoys hiking the many scenic trails in Orange County and cheering on the Lakers and Dodgers. True to his lifelong love of fixing things, he often jokes that if you bring a broken vacuum to your tax appointment, he might repair it while preparing your return—and he’s not entirely kidding.

Professional and Civic Involvement:

Firm member, PrimeGlobal

Education:

BA in Business Economics from UC Irvine

Kiyomi Shiota has a green thumb. Her knack for growth, however, is with people and businesses.

As a senior assurance manager, Kiyomi oversees audit engagements and completes technical reviews of financial statements. She also assists with staff training and development. Kiyomi is known for being patient and flexible. She is proud to help others become successful, and is a high performer herself.

Kiyomi started her audit career at a Big Four firm and worked in the assurance department for 16 years, including an overseas tour to Japan. She joined ELLS Certified Public Accountants and Business Advisors in 2017 and continued with the firm after it merged with LSL CPAs and Advisors in January 2018. She primarily works with clients in construction, healthcare, distribution and not-for-profit. Clients have access to a wealth of resources and experience through Kiyomi and her colleagues.

Great Clients for Kiyomi… are open to new ideas that will benefit their business.
LSL candidate tip… Talk about your resiliency and ability to embrace change.
Personal… Kiyomi is an animal lover and known by her friends as being reliable. She’s often the first person they call for help.

Professional and Civic Involvement:

Firm member, PrimeGlobal
American Institute of Certified Public Accountants (AICPA),
Member, California Society of Certified Public Accountants (CalCPA)
Member, Supervisory Committee for Altura Credit Union
Volunteer, Red Bucket Equine Rescue

Education:

B.S. in Accounting, California State University, San Bernardino