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   Roger B. Cruser,
  CPA opened an office in Oxnard,
  California in February 1965 in partnership
  with another CPA. Mr. Cruser was personally responsible for developing a firm
  that by 1987 included three other partners. As the senior member of that
  firm, Mr. Cruser provided a broad range of accounting services to a large
  number of clients, in addition to having primary responsibility for firm
  administration. 
         In 1987, as federal
  and state tax laws and regulations increased in complexity, Mr. Cruser
  realized that he was not able to devote as much personalized time to solving
  specific problems for certain long-time clients. It was with this thought in
  mind in 1988 that Cruser
  Accountancy was formed to branch out and provide more
  specialized services to a limited number of clients. 
          In 2002 Cruser
  Accountancy merged its client base into the Oxnard office of small national CPA firm to
  provide a broader scope of services and insure for a smooth continuation
  should something happen to Roger B. Cruser. 
          In the
  fall of 2005 Mr. Cruser moved to Merced,
  CA to pursue non-accounting interests.  The majority of long-time CPA clients
  contacted him shortly thereafter insisting on a return to the old
  personalized services some had enjoyed for thirty plus years and not
  available with a larger firm.  Mr.
  Cruser assumed his long term CPA relationship with four long-time family
  groups and continues to serve them as of June, 2021. 
    
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