Actual Intelligence is built on relationships. For more than 94 years, we've helped clients navigate important financial decisions through a combination of technical expertise, thoughtful planning, and genuine human connection. By working collaboratively and investing in our people, we're able to deliver trusted advice that stands the test of time.
The best partnerships start with genuine connection. We take the time to understand the people behind the numbers, bringing curiosity, warmth, and a sense of humor to every interaction so clients and colleagues feel heard, valued, and understood.
We believe the best ideas come from listening. By valuing diverse perspectives and treating everyone with professionalism and respect, we create stronger teams, make better decisions, and deliver better outcomes for our clients.
We face every challenge with honesty and humility, prioritizing practical solutions over ego. By being transparent, approachable, and grounded in real-world experience, we build the trust that leads to meaningful, long-lasting relationships.
We recognize that every client, colleague, and situation is unique. By leading with empathy, we build stronger relationships, foster a supportive culture, and create an environment where people can do their best work.
We are the firm of choice for high-net-worth individuals, families, and businesses seeking trusted advisors who combine deep expertise with genuine human connection.
Grounded in what we call Actual Intelligence—the combination of technical knowledge, real-world experience, continuous learning, and emotional intelligence—we help our clients navigate complexity, plan confidently, and achieve long-term success. Whether we're solving a challenge or celebrating a milestone, we believe the strongest partnerships are built together.
In 1932, Al Calegari was working for a regional accounting firm that needed to reduce its payroll. To make ends meet, the company suggested that Al and a fellow CPA share one salary. Since Al and his wife had two children and the other man had a larger family, Al suggested they give his colleague the full-time position and said he would find other work.
When a former client of Al‘s heard this news, he suggested a trade: Al’s accounting services for office space in downtown San Francisco. Other former clients also wanted to retain Al's services and soon his business was thriving. Al founded his new firm with three guiding principles which he followed until his retirement in 1979.
1. Be your client’s best advocate.
2. Set the standard for quality service.
3. Deliver that service ahead of time.
In 1942, Al volunteered to serve his country in World War II as an auditor for the U.S. Army. When he returned three years later at the end of the war, he found all of his clients ready to resume their relationships with him. In 1965, Al’s son Greg joined his father and the two began to bring in other top professionals like George Morris, who joined the firm as a partner in 1970.
Today, C+M is one of the largest local CPA firms in the greater San Francisco area, employing more than 50 professionals. More than 90% of our team are CPAs, bringing deep expertise and practical experience to every client engagement. More than 94 years after our founding, we remain committed to delivering thoughtful guidance, trusted relationships, and exceptional service.
Our current visual identity was created by longtime client and acclaimed San Francisco designer Kit Hinrichs (Studio Hinrichs), whose work reflects the same balance of tradition, expertise, and forward thinking that defines C+M today.
