Our industry advantage is found in our management team's years of experience and strong expertise in accounting, economics, business administration, taxation, computer science, law, personnel management, finance, and financial planning. They are a hands-on team, committed to professional excellence, collaboration, mentoring, and responsive service.

Robert N. Oto, CPA, CVA, Principal

Before founding OBF&M in 1969, Robert N. Oto was CFO for a Northern California distribution company. Prior to that, he served as CFO and shareholder of a 21-store supermarket chain. He was also Staff Accountant at a leading San Francisco CPA firm. Known for his exceptional business knowledge and leadership approach, Mr. Oto has extensive experience with both public and private sector clients, including retail and real estate. A graduate of San Francisco State, he is a member of the California State Society of CPAs, American Institute of CPAs, and the National Association of Certified Valuation Analysts.



Mary E. Bailey, CPA, CVA, Principal

Mary E. Bailey is Managing Principal at OBF&M. Committed to exceeding the expectations of clients, Ms. Bailey brings to OBF&M engagements more than three decade of experience in business, accounting, auditing, and taxation. Highly regarded for her management advisory expertise in succession planning and general business matters, Ms. Bailey is a graduate of Washington State University. She is a member of the California State Society of CPAs, American Institute of CPAs, Washington State Society of CPAs, Accounting Scholastic Phi Kappa Phi, and National Association of Certified Valuation Analysts.



Ann E. Fukumoto, CPA, CVA, Principal

Ann E. Fukumoto has been a valued professional at OBF&M for over 20 years. She is a highly competent accountant with strong problem-solving expertise. Ms. Fukumoto's special areas of focus include accounting, auditing, business valuation, consulting, and general taxation. Known for her attention to detail and efficient use of resources, Ms. Fukumoto is a UC Davis graduate. She is a member of the California State Society of CPAs, American Institute of CPAs, and the National Association of Certified Valuation Analysts.



Thomas J. Mishima, CPA, Principal

Thomas Mishima's industry experience expands 26 years. Prior to joining the OBF&M team, he was Controller in the private sector for seven years. Exceptionally skilled at helping companies achieve business goals through good business decisions-making processes and information-sharing, Mr. Mishima currently focuses his expertise on assisting small businesses and professionals, and professional groups. He is highly knowledgeable in tax solutions-individuals, partnerships, corporations, fiduciary, and estate. A graduate of UC Berkeley, Mr. Mishima sits on the Board of East Bay Asian Local Development Corporation. He is a member of the California State Society of CPAs and American Institute of CPAs.



Chihiro Akiyama, Principal

Chihiro Akiyama joined OBF&M in June 1991. Deeply involved in our Para-professional Department, Ms. Akiyama is a Certified QuickBooks Pro-advisor. Known for quality work, outstanding responsiveness, and helping clients attain new levels of success, Ms. Akiyama is a 1984 graduate of the University of Chuo in Tokyo, Japan. She also holds an AA degree in Business Administration from the College of Alameda. Strongly focused on continued learning, she continues to take post graduate business and Human Resources classes for ongoing professional development.

Jeffrey Oto, CPA, CVA, Principal

Mr. Oto has a strong background in accounting, auditing and business valuation principles and processes. Jeffrey Oto specializes in employee benefit audits and leads the firm's recruiting efforts at local universities. Prior to joining OBFM he was assisting a CPA firm in Los Angeles, California. He is a USC graduate and member of the California State Society of CPAs, American Institute of CPAs, and the National Association of Certified Valuation Analysts.