Cynthia "C.J." Saunders Wayne Kangas

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Cynthia "C.J." Saunders and Wayne Kangas

have been promoted by Rand &

Associates, a certified public

accounting and business advisory

firm in Reno.

Saunders was promoted to

director of operations. She has

been with Rand & Associates

for two years and has worked

in administrative and tax positions

for 20 years.

Kangas was promoted to

tax manager.He has been with

the firm for five years and has

30 years experience in

accounting and tax operations

in Nevada and Oregon.