Daryl Luna, Partner

Daryl recognizes that the numbers tell the story and he can’t wait to read it.

More than an auditor, Daryl’s clients describe him as a good coach who is both accessible and timely. His ability to quickly see the story in the numbers and then strategize methods for growth or unique solutions translates into key financial direction for his clients. Daryl enjoys his interactions with other professionals and pays attention to their varying methods of resolution. He identifies individual client needs and uses his long-developed judgment to discern the best approach for the client and will get the job done.

Areas of Expertise

Daryl Luna has over 23 years of accounting and auditing experience. He has extensive expertise in specialized audits including mergers and acquisitions, due diligence, and audits of employee benefit plans. He has also assisted numerous clients with reporting requirements of the Securities and Exchange Commission, including providing assistance with initial public offerings and reverse mergers.

He services middle-market companies in construction, real estate, manufacturing and distribution and not-for-profit entities.  Over the years, he has developed techniques to not only provide quality audits to our clients, but to enhance the audit experience which leads to our superior service and long-standing relationships with our clients.

Before JLK Rosenberger

Daryl spent 17 years with a regional accounting firm.


  • Certified Public Accountant

Membership & Professional Associations

  • American Institute of Certified Public Accountants (AICPA)
  • California Society of Certified Public Accountants
  • Southern California Contractors Association
  • Employee Benefit Plan Audit Quality Center


  • California State University, Fullerton (B.A.)