| organization name | city | fait accompli? | online? |
| | Laverne Braxton, CPA | Berkeley |
| | | Law Firm Management Services / Luciann Leraul, Principal | San Francisco |
| website email ad | | Law Office of Favaro Lavezzo Gill Caretti & Heppell | Vallejo |
| website email ad | | Law Office of Pauline F Tokunaga | Pleasanton |
| website email ad | | Law Timothy K CPA | Oakland |
| | | Lawrence A Singer, CPA | Alameda |
| | | Lawrence Accountancy Corp / Jeffrey R Lawrence | San Jose |
| website email ad | | Lawrence J Lococo & Co | Larkspur |
| | | Lawrence M Ross | Hercules |
| email | | Lawrence Shaw, CPA | Vacaville |
| email | | Layman Anita C CPA | San Jose |
| | | Lazar Donald G CPA | Hayward |
| | | LB Advisors / Bruce MacLean, Principal | San Francisco |
| email | | Le Ho & Company LLP / Van H Le | San Francisco |
| email | | Leach Bradley A CPA | Morgan Hill |
| | | LECG Inc / Thomas Randlett | Emeryville |
| website email | | Ledger Plus | Pleasanton |
| | | Ledgers Ltd | Pittsburg |
| | | Ledwith, Houghton & Co / Penny Albom Katz | Redwood City |
| email | | Lee Anne CPA | Los Gatos |
| | | Lee D Neidleman, CPA | San Jose |
| email | | Lee J H Accountancy Corp | Oakland |
| | | Lee Janet CPA | Campbell |
| | | Lee Jong H | Oakland |
| | | Lee Nancy | El Sobrante |
| | | Lee P Cordon CPA / Lee Cordon | Lafayette |
C of C
| website email ad | | Lee W Wilson, CPA | Oakland |
| | | Lee-Conwright & Hartley CPA's / Kimberly Lee-Conwright | Fremont |
C of C
| website email | | Lee-Conwright Kimberly A CPA | Fremont |
| | | Lefkowitz & Company, CPAs / David Lefkowitz, Owner | San Francisco |
| website email | | LeGrande Lawrence C CPA | Oakland |
| | | Lehman & Lehman | Napa |
| | | Lehman Eric CPA | Napa |
| | | Leibowitz Shumaker & Berger LLP / Mark Shumaker, Managing Partner | Walnut Creek |
| website email ad | | Leigh & Associates / James Leigh | San Francisco |
| website email ad | | Leiland S Hurd | San Jose |
| website email ad | | Leimbach Bill CPA | Oakland |
| | | Lemos, P R & Lemos, K B, CPA LLP | Lafayette |
C of C
| email | | Leonard J Stec & Co | Cupertino |
| | | Leonard W Williams, CPA/PC | Sunnyvale |
| website email | | Leslie A Wiener Financial Services | Sausalito |
| email | | Leung Linda CPA | Fremont |
| | | Leung Wong & Yee / Johnny Wong | Fremont |
| email | | Levin Menzies Kelly & Associates | Emeryville |
| | | Levin Saul CPA | Los Altos |
| | | Levy & Company, CPAs / David Levy, Founder | Oakland |
| website email ad | | Levy & Henderson CPAs | Oakland |
| | | Levy Co | Oakland |
| | | Levy David CPA | Oakland |
| | | Levy Robert W CPA | Daly City |
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