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Hay & Associates, An Accountancy Corporation

Meet Our Team

Contact Us (818) 444-2864

Hay & Associates, An Accountancy Corporation is a full-service Certified Public Accounting firm licensed in CA. All our CPA's hold valid CA State CPA Certificates.

Meet Our Staff:

Meet Our Team Hay & Associates, An Accountancy Corporation, Accounting

Andrew S. Hay



Andrew started his career in 2001 as a technology consultant. After changing career paths, he began his accounting practice in 2004 after graduating from DeVry University with a bachelor's degree in Accounting. In 2005, Andrew joined the Internal Revenue Service, spending 8 years auditing Large Nonprofit and For Profit businesses. Andrew joined Perry Hay LLP in January 2013, and spent 5 years as their tax partner. In June of 2017, he left Perry Hay LLP to start his own business and now heads Hay & Associates, An Accountancy Corporation. 

Andrew helps new and existing businesses navigate the complex Tax, Accounting, and Auditing rules to succeed in their industry.

  • Graduated from DeVry University with a bachelor’s degree in Accounting in 2004.
  • Graduated from Keller Graduate School with a Masters in Public Administration Non Profit Management in 2007.
  • IRS Enrolled Agent since 2004 and a licensed CPA since 2007.
  • Member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Meet Our Team Hay & Associates, An Accountancy Corporation, Accounting

David C. Papotta 


David gives our clients a sense of reassurance. His industry experience is extensive and his knowledge across a broad range of specialties is deep. He is able to consult with our clients on a variety of issues and with over 20 years of partner-level involvement, David knows how to provide solutions. He handles the financial, tax and business preparation, and planning needs for clients in the following industries: agriculture, aviation – private jets, construction, distributing, entertainment – post-production and casting, government contracting, health clubs, homeowners associations, insurance – medical groups, investment advisers, manufacturing, non-profit, pension plans (401(k), profit sharing and ESOP), professional services (doctors, lawyers, engineers and architects), real estate, rock & gravel and software.

Clients seek out David’s expertise in forensic accounting as well including fraud investigations and due diligence services for mergers and acquisitions. He has also become a Peer Reviewer on behalf of the American Institute of Certified Public Accountants (AICPA), helping other CPAs meet their professional oversight requirements.

Our clients benefit from David’s counsel and strength when it comes to helping them make fiscally conservative decisions. The results benefit all parties involved today and in the future.  He is a firm believer in good client relations and excels at client service.

His CPA license was obtained from the State of California and recently, from Idaho. David is a member of, and received his Financial Forensics Certification from, the AICPA. He also belongs to the California Society of CPAs and in the past has served as a Qualifications Committee Member of the California Board of Accountancy and as a Board Member for the Los Angeles Chapter of the California Society. He earned a Bachelor of Science Degree in Accounting from California State University at Northridge.

Off-the-job, David can be found spending time with his young son who appreciates his dad coaching his baseball team. His beautiful wife, Amy and him enjoy playing basketball, water sports and golf along with wining & dining.

Emilio Amparan

Meet Our Team Hay & Associates, An Accountancy Corporation, Accounting


Emilio has experienced a diverse career path, starting in public accounting with HUD audits and compliance, switching to private accounting and as the accounting senior and financial analyst dealt with financials and a successful majority acquisition, and finally finding his way back home to public accounting focusing on tax, pro-forma, and full service accounting.

Enjoying the tax side of accounting, from individuals to corporations. Emilio understands that the tax consulting and legal framework requires special attention and can be the most value adding function to a client.

With five years of experience, having graduated from Cal-Poly Pomona in 2015 and earning his CPA in 2019, to continue to add value to clients Emilio will be pursing his masters in tax from Cal-State Northridge this coming fall.

Emilio enjoys reading anything Steinbeck and anything NBA.

Marlin Kotichas

CPA/Senior Associate

Marlin has over 5 years of public and private accounting experience and earned her Bachelors of Science from California State University Northridge. She became a license CPA in 2017 and rejoined Hay & Associates in summer of 2019.  She resides in Boise ID and is excited to be a resource to clients and the firm.

Zach Hanson


Zach recently graduated from Boise State University with a Bachelor of Science in Accountancy. He plans to start studying study for his CPA and hopes to be done with all four sections by the beginning on 2021. Zach started with Hay and Associates in January of 2020.

Anatolii (Tony) Turaevn


Tony graduated from Woodbury University with a Bachelor in Accounting in 2018. Throughout his career in accounting Tony oversaw A/P and A/R functions in various industries like Law, Retail, Manufacturing and Real Estate. Tony also worked in a CPA firm and performed audits for non-for-profit companies. He is studying for his CPA and is anticipates to complete it in a year.

During his free time, Tony enjoys swimming and camping.

Daria Ivantsova


Daria joined our team in September 2020, after over 3 years in the private industry sector. She began her accounting career at a real estate’s company where she learned the operations and accounting intricacies of a property management business. Daria graduated from California State University, Northridge with a Master’s degree in Accountancy and has a goal of becoming a licensed CPA. She has already passed 3 sections of the CPA exam and is planning to pass the last section by the end of 2020.

In her spare time outside of work and studies she loves going to the beach, hiking, cross stitching, and painting.