Hemming Morse, Inc., (HMI) is one of the nation’s leading and most respected accounting firms. The strategic focus of our practice comprises two areas of expertise: Litigation and Forensic Consulting Services and Financial and Compliance Auditing of Employee Benefit Plans. Based in California with approximately 100 employees working in our San Francisco, Los Angeles, Fresno, and Chico offices, HMI handles complex and high-profile assignments that are local, regional, national and international in their scope. Our clients benefit from HMI’s attentiveness and cost-effectiveness as well as our extensive capabilities, which more than match those of larger firms. Through committed teamwork, HMI delivers the services that our clients need – dependably, on time, and with the highest level of integrity and quality.