| organization name | city | fait accompli? | online? |
| | DeLugach & DeLugach CPA's Inc | Oakland |
| | | DeLugach Sanford F CPA | Oakland |
| | | DeMarta Robert P CPA | Fremont |
| | | Dempster & Dietler LLP CPAs / Thomas Dietler, Partner | Walnut Creek |
| website email ad | | Denby & Co | Los Altos |
| | | Dennis E McLean Accountancy Corp | San Leandro |
| | | Dennis E Shirley CPA | San Jose |
| | | Dennis L Lorette & Associates | Pinole |
| | | Dennis L Lorette & Associates | Port Costa |
| | | Dennis N Middleton, CPA | Oakland |
| website email ad | | Dennis S Kaneshiro LLP | Oakland |
| | | DeSilva & Co | Oakland |
| | | DeSilva Robert J CPA | Oakland |
| | | Desmond Simpson CPA | Fairfield |
| email ad | | Devoto David W CPA | Petaluma |
| | | Deweese & Burd | Novato |
| | | Dexter Doug CPA | Mountain View |
| | | Diana M Wilson CPA | Danville |
| email ad | | Diana P Sanderson & Associates CPAs / Diana Sanderson, CPA | Walnut Creek |
| email ad | | Diane Drake CPA | Los Gatos |
| website email ad | | DiCirtasso Toni | Danville |
| | | Dickson & Associates, CPA / Marc Dickson | San Francisco |
| email ad | | Dieterle Colleen M CPA | Foster City |
| | | Dillard & Co | Oakland |
| | | Dillard Lonnie | Oakland |
| | | Dillon & Co | Oakland |
| | | Dillon & Gin | Oakland |
| | | Dillon Daniel J CPA | Tiburon |
| | | Dillon J R CPA | Pleasanton |
| | | Dillwood Burkel & Sully LLP / Gary Burkel, Partner | Santa Rosa |
| website email ad | | Dina Joy CPA | Cupertino |
| | | DiSibio Anthony CPA | Menlo Park |
| | | Dixon Barry L CPA | Foster City |
| | | DJB Co | Belmont |
| | | Doble Debra CPA | Pleasanton |
| | | Dodd Timothy CPA | Novato |
| | | Donald G Lazar, CPA / Mr Donald G Lazar | Hayward |
C of C
| email | | Donald P Jorgensen Accounting | Fremont |
| | | Donald Ria CPA | Napa |
| | | Donelda Bernard, CPA | Oakland |
| website email ad | | Donna Cohen CPA | San Rafael |
| website email ad | | Donna Hankins & Associates | Oakland |
| | | Donna L Berggren CPA / Donna Berggren | Pleasant Hill |
C of C
| email | | Donnelly William J CPA | Sunnyvale |
| | | Doreen C Yates, CPA | Walnut Creek |
| email ad | | Doris Murray, CPA | Oakland |
| | | Dorjath Dale J | San Jose |
| | | Dorothy H Kather, CPA | Los Altos |
| website email ad | | Dorothy J Mader Inc | Los Altos |
| | | Dorough Accountancy Corp | Castro Valley |
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