Sam Theis, Principal at Cornerstone Associates is an attorney and CPA with more than 15 years of tax law and accounting experience, including ten years of tax planning and audit experience at Ernst & Young.  Sam earned a bachelor’s degree in accounting from California State University, Fullerton and earned his Juris Doctorate from the UCLA School of Law.  Sam is licensed as a CPA in Michigan, and is licensed to practice law in both Michigan and California.  In addition to serving on the board for the Livingston County Foundation Sam serves on the boards of Almetals, Inc. and the Brighton Township Zoning Board of Appeals.   He is also a precinct delegate and member of the MICPA.