Warren Gran Inc, a CPA practice established in 1988 in Encinitas, specializes in tax preparation and financial accounting for law firms and attorneys from its Second Street office near Coast Highway 101. The firm's legal-practice focus covers partner-compensation structuring, IOLTA trust-account reconciliation, and the case-cost accounting that Callahan Little & Sullivan requires for client-matter compliance. Individual tax planning addresses California capital-gains treatment, rental-income reporting, and retirement-distribution sequencing for high-net-worth clients in the Encinitas real estate market. Accurate cash-flow reporting and balance-sheet preparation feed directly into the business-lending evaluations that California Coast Credit Union conducts for Encinitas commercial borrowers. Highest-complexity engagements include multi-partner law-firm K-1 allocation modeling and contingency-fee revenue recognition under ASC 606 accrual standards.