Lazarus, Goldbarg & Associates LLP has operated from Fifth Avenue in downtown San Diego's Bankers Hill district since 1997, providing financial-statement audits, business valuations, and estate and trust tax planning. Real-property valuation for estate and gift-tax returns produces tax-basis schedules that feed directly into transaction documentation prepared by commercial brokerages such as Auker Group Real Estate. In January 2023, the practice merged with Duffy Kruspodin, the twelfth-largest CPA firm in California, expanding technical resources while retaining its Bankers Hill client-advisory team. Pre- and post-merger engagement scopes include GAAP financial-statement compilations, SSARS-framework reviews, and multi-year tax-planning projections for closely held businesses and high-net-worth individuals. Multi-entity audit engagements produce bound financial-statement packages for bank-lending and investor-due-diligence purposes, with high-volume report production handled by Neyenesch Printers for institutional distribution. Highest-value engagements involve IRC Section 754 step-up basis elections for partnership interests, ASC 820 fair-value hierarchy classifications, and minority-interest lack-of-control adjustments for estate-tax return filing under IRS Form 706.