THEODORE H. MARTENS, Certified Public Accountant has been an owner and managing partner in the public accounting firm of Martens & Munselle, An Accountancy Corporation for over 25 years. In addition, Mr. Martens is a licensed attorney in the state of California and has been admitted to practice in the U.S. Tax Court. In his dual discipline practice he represents a diverse group of clients with an emphasis on companies doing business in all aspects of real estate in Southern California. The companies he represents are involved in the development, sale and resale of new and used  residential and commercial real estate along with financial reporting and tax compliance for Common Interest Real Estate Associations. These representations include compliance, government audits, contracts negotiations, litigation and business planning and consulting.