O. Ray Sheets Accountancy Corporation is a certified public accounting firm, offering a wide range of services to individuals and business clients. Based in Los Banos, Calif., the firm provides assists its clients in areas concerning employee benefit plans, accounting, bankruptcies, asset protection, audit, reviews, compilations, forensic accounting, tax planning/preparation, payrolls and business valuations, to name a few. In addition, the company offers services pertaining to mergers/acquisitions, business succession planning, fraud prevention/detection, retirement planning, debt/financing, investment review, sales tax, estate tax and financial forecasts/projections.