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CPA Biographies

Carlos Lopez

Carlos Carlos founded LBB & Associates Ltd., LLP in August 2004 with over 20 years of public accounting experience servicing the publicly held sector. Carlos specializes in audits of small business issuers in a broad range of industries. Prior to founding LBB, Carlos was a Partner with Malone & Bailey, P.C. for four years, Manager of SEC Reporting for Compaq Computer Corporation for one year, Senior Manager with BDO Seidman, LLP for four years, and up to manager for other national accounting firms for the prior ten years.

Carlos is a graduate of University of Texas - Pan American where he earned his Bachelor of Business Administration - Accounting in 1985. Carlos is a Certified Public Accountant licensed in Texas, and is a member in good standing of the AICPA and TSCPA.

Carlos’ public accounting experience includes SEC filings S-1, S-3, S-8, SB-2, 10-Q, 10-QSB, 10-K, 10-KSB, and 20F, as well as other related public filing communications. His clients represent a wide range of industries, including telecommunications, high-tech, manufacturing, distribution, construction, retail and health industries, for which he has provided audit, consulting, acquisition due diligence and reorganization/restructuring services.


Brenda Gillan, CPA

Brenda Brenda has over 30 years of experience, and serves as a senior audit manager. She has a wide variety of audit experience with both public and private companies, and assists clients with IPOs and due diligence. For the past ten years she has specialized in the energy industry with both upstream and midstream companies.

Prior to joining LBB and Associates Ltd, LLP, she began her career with Arthur Young and was a senior audit manager with Hein & Associates, Director of Accounting and Finance for A.D. Vision, an entertainment company and senior manager with a local accounting firm in Houston. Brenda received a Bachelor of Arts degree in biology, as well as a Bachelor of Business Administration in Accounting from the University of Texas at Austin.

Brenda's public accounting experience includes SEC filings S-1, S-3, S-8, 10-Q and, 10-K, as well as other related public filing communications. Her clients in addition to the energy industry represent a wide range of industries, including manufacturing, distribution, construction, professional services, retail, and software development, for which she has provided audit and consulting services.


Chris Stratton

Chris Chris joined LBB & Associates Ltd, LLP as an accountant and valuation specialist in December 2018. He is a financial risk management, operational and technology executive with 28 years’ experience serving energy, agriculture and metals-based organizations during transformational periods.

Chris holds an M.B.A from Rice University, where he studied Finance and developed an understanding of futures and options. He received his bachelor’s degree from Baylor University. Chris holds a series three license from the National Futures Association and is a Certified Public Accountant.

His risk management capabilities include the accounting and valuation of derivative contracts, and he has a keen understanding of commodity risk management practices. His experience includes eight years as a Financial Risk Management Consultant at PricewaterhouseCoopers, five years as the CFO of Citigroup’s Global Commodity Trading Business and five years as the Chief Financial and Risk Officer for Agspring a grain, oilseed and specialty crop handling, processing, and logistics business. He also serves as the Audit and Risk Management Committee Chairman for Vertex Holdings a publicly traded refiner and marketer of high-purity petroleum products.


Stephen Naehr

Stephen Stephen joined LBB & Associates Ltd, LLP as a valuation specialist in January 2019, bringing over 13 years of experience in complex derivatives valuation and risk management. Before joining LBB, Stephen led risk management and business operations as a Partner at Timoneer Energy for three years, and earlier at Velite Capital Management for eight years. Stephen began his career the financial industry at Citigroup Global Commodities, where he was a Quantitative Analyst for three years.

Stephen holds an M.S. and Ph.D. in Physics from Rice University, where he developed quantitative models in the field of space physics. He received his bachelor’s degree from Duke University. Stephen holds a series three license from the National Futures Association.

Stephen’s capabilities include the valuation of complex securities and assets such as options, warrants, convertible debt, contingent considerations, and earnouts. He specializes in derivatives pricing models, financial simulations, and risk management techniques such as Value at Risk and scenario stress testing.



Kenneth Gustafson, CFA

Ken Ken joined LBB & Assocates Ltd, LLP as a valuation specialist in January 2019. He has over 25 years experience in financial risk management, derivatives valuation and portfolio management at financial institutions and commodity merchants. Prior to joining LBB, Ken managed an advisory practice focused on risk management and valuation in commodities, derivatives, structured products and securities. As well, he led Citigroup's commodity structuring unit for the Americas for 7 years managing a team that structures product, portfolio, and asset transactions, and originated structured products in natural gas, oil, power, LNG, renewables, and metals. Previous roles include executive and advisory roles at Shell Trading, Enron, Deutsche Bank, Bankers Trust, and trading and arbitrage with Bear, Stearns in Houston, New York and London. He is also an Advisory Board Member of Eiffel Trading, an online marketplace for equipment and materials in civil construction, marine and oil field.

Ken holds a B.A. in Economics, magna cum laude from the University of Michigan and is a CFA charterholder.

Ken's activities include valuation of various security instruments with complex underlying components, hedge restructuring and advisory on commodities, power, oil, natural gas, LNG, infrastructure, renewables, metals and softs across the upstream, midstream/infrastructure, and downstream space.

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Certified Public Accountants | Houston, Texas
10260 Westheimer Road, Suite 310 * Houston, Texas 77042
Phone 1.800.859.9945

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