Tina Karatan

Kristine Caratan, M.N.A.

Retired Lecturer Faculty
Retired Faculty



CONSULTANT -- January 2011-Present

I retired from public accounting after nearly 37 years to pursue a full time career in the NFP arena. I decided to research and complete careful due diligence for this next phase of my professional life. In the interim, I have been consulted for various NFPs throughout California.

Projects have included:

  • Board retreat facilitation
  • In-service training to grant making staff on understanding financial statements
  • Revenue recognition issues
  • Net asset review, with special attention to endowment restrictions
  • Preparation for audit, including complete redraft of financial statements
  • Analysis of complex financing arrangements
  • Internal audit of subordinate organizations

MOSS ADAMS LLP -- San Francisco, California

Audit Partner -- Northern California NFP Practice Leader -- 2001-2010

Audit Senior -- 1977-1978

As practice leader for Northern California, I created a practice for the firm that did not exist prior to my rejoining in 2001. This required developing the brand name for the firm in the not-for-profit community, identifying and training staff in NFP accounting and auditing, and building a coalition within the entire firm. Provided high quality audit and consulting services to a large variety of NFP clients. I have also presented on a variety of topics (accounting and auditing) to a wide variety of organizations. A sampling of my client projects and presentations include:

  • In depth analysis of the impact of FAS 157 and FSP117-1 on financial statement reporting; presented several times to various groups on both topics
  • Operational reviews during the Risk Assessment implementation period
  • Cash flow modeling
  • Comparison of investments held to investment policies
  • Communications between finance and development departments
  • Assistance in formulating audit and finance committee charters
  • Review of IT structures (accounting focused)
  • Worked with clients with investment portfolios ranging in size from $250k to $1.7 billion; provided advice on more effective monitoring procedures of investment managers
  • Provided assistance on interpreting actuarial reports for defined benefit plans for purposes of financial statement disclosures in accordance with FAS 158
  • Multiple presentations on communications with those charged with governance
  • Presentation on implementation of ASC 70 (FIN 48)
  • Revenue recognition policies and procedures
  • Assistance with re-engineering functional expense categorization
  • Effectively coordinated tax and audit teams on multiple engagements running simultaneously

The firm employed me in the late 1970s as an audit senior. My decision to return to the firm was based entirely on the opportunity to build a practice devoted to not for profits located in the greater Bay Area.

BERTORELLI & COMPANY -- San Francisco, California

Audit Partner -- Director of Quality Control 1991-2000

During my tenure at Bertorelli & Company, as well as being the sole audit partner, I was responsible for developing the firm.


  • M.N.A (2014), University of San Francisco
  • B.S. in Accounting (1974), Santa Clara University

Honors and Awards: 

  • Woman CPA of the Year, American Women's Society of CPAs. (September 2010).