Alex Miller is Vice President of Hemming Morse, Inc., and Audit Director for the Employee Benefit Plans Group in the firm’s San Francisco office. In this role, he specializes in single- and multi-employer plans. His broad range of employee benefit experience encompasses more than 200 employee benefit plans in the construction, retail, food and drug, hotel and restaurant and trucking industries as well as in government agencies and unions. Alex has served on the American Institute of Certified Public Accountants' special task force to re-examine SOP-92-6 and on the AICPA Audit Committee for Employee Benefit Plans. This committee is responsible for monitoring and updating the Employee Benefit Audit Guide used by all auditors of employee benefit plans. Alex has also served as an expert witness in U.S. District Court. He is a Certified Public Accountant and a graduate of California State University, Chico, where he earned a B.S. degree in Business Administration, with an emphasis in Accounting. 

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