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About Us


O. Ray Sheets Accountancy Corporation has been in business since 1968.  Our clientele comes from a broad spectrum of industries:  agriculture, trucking, manufacturing, construction, food service, public agencies, and nonprofit organizations.  Our clients' geography is also as diverse as their industries.  We have clients not only in Los Banos and the surrounding area but also in several other states and from around the world--as far away as Denmark.

Our firm was founded on the principle of commitment to providing personal service and producing the highest of quality work possible.



 President - Tel: 559-449-0888 / Fax: 559-449-0808

O. Ray Sheets was born in Wewoka, Oklahoma and moved to California at age 3.  He has been a CPA since February 1, 1964.  He is an alumnus of Deloitte & Touche, the prestigious "big four" of international accounting firms.

He established his accounting practice in Los Banos over forty-five years ago.  He has prepared, reviewed and supervised the preparation of income tax returns as well as income tax planning for:  individuals, partnerships, corporations, estates, trusts, and non-profit organizations.  He has considerable experience in the preparation of estate tax returns, estate planning and in complex real estate transactions planning.

Ray's hobbies include golf, weight training and reading.

My Mission:  I am creative and optimistic.  I am driven, focused, committed, competent, and dedicated to the profession and client.  I rigorously stay up on all changes in the tax code.  My #1 hobby is my career.  I love complex tax problems.  Every day is fun and a new adventure in problem solving.



Vice President - 209-826-3503

Audra, born and raised in Los Banos, California, graduated from California State University, Stanislaus with a BS in Business Administration, accounting concentration in 2001. She joined O. Ray Sheets Accountancy in 2005 and received her license as a Certified Public Accountant the same year. Her emphasis is in small business accounting and financial statement preparation. In addition, she prepares individual, partnership, corporate and IC-DICS tax returns. Audra is also active in the community and serves as treasurer for several local non-profit organizations. In 2015, Audra became a shareholder of the firm and currently serves as vice president.



 General Manager  - 209-826-3503

John is not your typical accountant.  He discovered both his knack and love for the accounting profession as an owner-operator long-haul truck driver.  His previous career positions include the service and home security industries.  His experience lends itself to a true and first hand understanding and knowledge of small businesses.  After making a mid-life career change decision, he received his accounting degree from the University of Central Oklahoma.  After taking, and passing on the first attempt, the CPA exam, he moved to California and was immediately hired by a small firm in Woodland.  Soon after, he was recruited by a larger regional firm in Citrus Heights, California where he increased his knowledge and niche for working with and consulting small to mid-sized businesses, including acting CFO of various companies.  He holds a CPA license and a CIP license (Certified Information Technology Professional) from the American Institute of Certified Public Accountants.  He is the firms' resident excel specialist and has created many custom excel spreadsheets for clients.  Along with Ray, John also specializes in the accounting IC-DISCS.


LYNN FERRO MILLS, CPA - - 209-826-3503

Lynn graduated from California State University, Stanislaus, with a BS in Business Administration on December 16, 1991.  She joined the firm on January 1, 1995.  She was licensed by the California State Board of Accountancy as a CPA on November 27, 1999.  Lynn is a member of the American Institute of CPA's and the California Society of CPA's.


JANET LINTON RATH, CPA - - 805-238-2505

Janet was licensed as a CPA by the State of California in 1978.  She earned a BA in geography from California State University, Chico in 1974 and an MS in Business Administration/Accounting from California State University, Sacramento, in 1979.

She joined the firm in 1987.

Janet enjoys working with her clients, especially in the areas of business management, tax return planning, and financial statement preparation.  She values each person as an individual and her philosophy is to treat each as she would a member of her family.


JEAN L. SYDOW, CPA - - 916-435-0278

Jean graduated from California State University, Northridge (known as Valley State College at time of graduation), in 1964, with a Bachelor of Science degree in Business Administration, emphasis in Accounting.  She has been licensed as a CPA in California since 1966.  She has been a continuous member of the California Society of Certified Public Accountants since 1966.  She earned an Estate Planning Certificate from the California Society of CPA's in 2000.  Jean joined the firm in 1978.  Jean's work includes estates, trusts, individuals, partnerships, and corporations.


JIM VALENTINE, -209-826-3503

Jim, born and raised in Los Banos, served in the U.S. Navy from 1966-1970, making 3 deployments to Vietnam aboard the aircraft carrier U.S.S. Ticonderoga.  He received his license as a Certified Public Accountant in 1980.  After many years being self-employed, he sold his practice and joined O. Ray Sheets Accountancy in January 2013.


ARNOLD GRIMES, Systems Analyst - - 209-826-3503

Arnold Grimes was born in Akron, Ohio and studied at the University of Texas at El Paso before serving seven years in the Army in the MIS Department managing mainframe computer systems at Fort Hunter Liggett in a new weapons testing post.  He also worked a Tiburon Systems in San Jose, California in the MIS Department managing personal and mini computers.

At O. Ray Sheets, Arnold is responsible for firm computer operations, trouble shooting and data security during tax and non-tax season so everyone can perform tasks with minimal interruption due to system problems. 

Arnold has become an important and valuable resource to our clients by designing, maintaining, and improving their IT needs.


YMELDA (Mel) AGUINADA  - - 209-826-3503

Mel, originally from the Bay Area,  began her career in accounting right after high school bringing 13 years of valuable experience to our firm in 1997.  She is knowledgeable in bookkeeping, QuickBooks accounting programs, payroll, preparing tax returns, and enjoys working in Excel.


MARISOL FREITAS, Office Manger - - 209-826-3503

Marisol has been with our firm since 2000.  She is well experienced in all secretarial duties and is knowledgeable in multiple billing programs.  Recently promoted to Office Manager, the general Manager has often referred to her as the rock and life blood of the firm making sure all procedures are followed.   She is always happy to greet our clients and make them feel comfortable when they are at our office.


CLARA M. SHEETS, Personal Administrative Assistant -  559-449-0888

Clara was born in Fowler, California and joined our firm in 2006 as  Personal Administrative Assistant to the President.


DEANNA RATLIFF - - 209-826-3503

Deanna was born in West Covina, California and has over 18 years' experience as a bookkeeper.  She attended Ashford University and received a Bachelor’s degree in Accounting and Business Administration.  Her knowledge in the profession has allowed her to become extremely proficient in QuickBooks, payroll, and Microsoft Office database programs and tax preparation.  Her career positions include Insurance Administration, CPA firms, as well as being self-employed for 10 years.  She continues to add to her level of experience by working closely with our CPA's in projects involving more complex issues.  She is a valued part of our bookkeeping and tax preparation staff handling various in house firm projects.


JILL YOUNG - - 209-826-3503


Jill was born and raised in Los Banos with the exception of attending High school in Canada. After many years of experience with bookkeeping she decided to further her education with a BS in accounting in 2013, from the University of Phoenix.


MARIA GOLISANO - - 209-826-3503

Maria is a native of Hanford, CA. Prior to her employment with ORSAC, Maria worked as an administrative Assistant in various industries including but not limited to legal firms and operating a contract agency of medical providers in the Bay Area. These positions provided her the opportunity to work directly with clients, customers and various organizations of diverse industries. Maria enjoys interacting with the public and providing the best customer service possible. She believes in the words spoken by Ghandi, “The best way to find yourself is to lose yourself in the service of others.”

SAM IQBAL, CPA 209-826-3503

Muhammed Sam Iqbal joined our firm in 2019. He was born in Jhang, Pakistan and moved to Madera, California at age 16. He graduated from California State University Fresno in 2009 with a BSc in Business Administration with an emphasis in Accounting. After graduation, he worked as an accountant for a non-profit in Fresno and passed his CPA exams. Sam worked as a Sales & Use Tax Auditor for California Department of Tax and Fee Administration, formerly the Board of Equalization for over seven years in Oakland, Fresno and Bakersfield. He conducted sales and use tax audits of restaurants, gas stations, retail, farming, and manufacturing businesses. His experience, knowledge, and expertise as a former tax auditor would allow for enhanced advocacy and representation of our clients. Sam takes pride in client representation for audits, helping clients in solving complex tax issues, responding to IRS notices, and income tax preparation. Sam is always aiming to deliver optimal client solutions and striving to obtain exceptional results.








Our Mission

Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs through research and sound analysis. O. Ray Sheets Accountancy Corporation is dedicated to meeting these goals with high standards of excellence and professionalism. We have been a staple of the area's business community for years, and pride ourselves on the level of esteem we have earned.

Our dedication to hard work has earned the respect of the business and financial community in and around the area. We believe this to be a direct derivative of our talent and responsiveness to our client base. Whether you are a current or prospective client, rest assured that individuals and businesses who choose O. Ray Sheets Accountancy Corporation receive competent and timely advice.