950 Tower Ln, Ste. 110
Foster City, CA 94404
(650) 837-9800


Samuel H. Gluck, CPA

Senior Partner

Sam, a certified CPA since 1982, has extensive experience in tax and accounting work for his base of businesses, individuals, partnerships, corporations, fiduciaries, estates, and non-profit organizations. In addition, he has been involved in initial phases of start-up companies prior to public offerings and also the sale of businesses to larger concerns. He has expertise in real estate partnerships and LLC’s, as well as estate and trust accounting. Sam holds a B.A. in accounting from U.C. Berkeley and a master’s in taxation from Golden Gate University.

Elina Brusilovsky, CPA

Managing Partner

A graduate of National University of Kiev, our managing partner Elina, who has been a CPA for more than a decade, brings years of experience to us, ranging from tax return preparation to tax planning and financial consulting. She has more than 25 years of accounting experience.


Colleen Cheong

Tax Manager

Colleen comes to GGB after spending a number of years in corporate and public accounting. In addition, she has worked at a CPA firm. She is a graduate of San Francisco State University with a bachelor of science degree in accounting and is a certified public accountant. Colleen has expertise in the preparation of individual corporate, multi-state, international, partnership and trust and estate returns and also with real estate and and renewable energy concerns.

Saul Susal


With a long career in banking and finance, Saul is certified as an Enrolled Agent plus is a Chartered Financial Analyst. He holds a bachelor’s degree in statistics from U.C. Berkeley plus a master’s degree in business from Carnegie-Mellon University in Pittsburgh. His banking and finance experience is an asset to his work in the taxation field.

Regina Vendrow

Enrolled Agent

Regina is a graduate of Saint Petersburg University with a bachelor’s degree in accounting. She also holds an EA (Enrolled Agent) certification, a certification of federally authorized tax practitioners. Regina has worked in various Bay Area CPA firms for the past 15 years in both accounting and tax preparation.

Michelle Dudley

Enrolled Agent

Michelle Dudley, who holds a bachelor’s degree from Humboldt State University, brings more than 10 years of bookkeeping and tax preparation experience to GGB. She has worked with various small companies in the Bay Area and received her Enrolled Agent certification in 2019. In addition to her work at our firm, Michelle also works in the restoration of vintage jewelry.

Helena Kantemirova

Tax Preparer

Helen holds a master’s degree from Polytechnic University in Chelyabinsk, Russia and has been preparing tax returns locally for several years. She has taken various tax preparation and accounting courses both in her home country and here in the Bay Area in addition to working in various companies in the accounting and financial fields.


Peggy Gluck

Director of Operations

With a degree in journalism from CSU Northridge and a long career in the newspaper business, Peggy switched to Administration -- first for Sam’s CPA office, coming to the helm of Goldberg, Gluck & Associates, and now to the position with GGB. She brings nearly 25 years of administrative experience to our firm.

Patty Benavides

Administrative Assistant

Patty comes to GGB with extensive experience in a variety of managerial, financial and administrative experiences. She has worked as both an administrative assistant and accounting manager, thus making her background perfect for her work with us at GGB with our high stress environment and ever changing priorities. She holds a degree in business administration from San Francisco State University.