Gayle Merritt is licensed to practice in the state of California. The requirements for licensure in California ensure that Gayle Merritt maintains the highest standard of knowledge and ethics when operating as an accountant. CPAs may practice as a public accountant, work in private industry, education or government, and are often considered experts in tax preparation. Their overall educational requirements and training in business and knowledge in principles of general law and taxation provide CPAs with the skills to help individuals with both personal and business financial decisions.