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Founded in 1972 by Sam Gallina, the Sacramento-based firm has grown to over 300 team members with ten offices throughout the Western United States in California, Nevada, Utah, and Washington.

Year after year, GALLINA strives to open doors to success for clients, colleagues and staff. The goal is to maintain a high-quality practice that will continue to grow to serve the needs of existing clients as well as those of the future. GALLINA’s expertise and commitment to clients, and their trust, are underscored by clients themselves who continue to rely on GALLINA.



  • Sam Gallina starts a new public accounting firm with involvement from Ed Traille.
  • Firm focuses on construction, real estate and related entities with other markets in mind for growth opportunities.


  • Ed Traille takes GALLINA regional, opening its first Bay Area office in Oakland, California.
  • Firm moves Sacramento, California office from American River Drive to 8001 Folsom Boulevard.


  • S.J. Gallina & Co. becomes a Limited Liability Partnership changing name to S.J. Gallina & Co., LLP.

2000s & Now

  • GALLINA merges with Dunnigan & Company, Bartig, Basler, & Ray, CPA’s, Burnett + Company LLP, Zanoni & Co., and Merrill Carlson expanding service areas and geographical presence.
  • S.J. Gallina & Co. officially changes name to GALLINA LLP in 2006.
  • Firm moves Sacramento, California office from 8001 Folsom Boulevard to 2870 Gold Tailings Court in neighboring city, Rancho Cordova.
  • Recognized locally and regionally for awards as an exemplary employer.
  • Ed Traille presented with “Service and Supply Award” by heavy engineering association, The Beavers, marking the second CPA to ever receive this distinguished award. The only other CPA recipient is John Callan, Partner at GALLINA LLP.
  • GALLINA acquires Tueffers, Guckian & Gamon, PLLC (TG&G), and Mellon Johnson Reardon, LLP of Ontario, CA (MJR).   
  • National recognition as Top 100 Firm by Accounting Today published earlier in 2014.
  • GALLINA welcomes new firm, Leverich Group, expanding geographical presence to Utah.