Randy Werner is a loss prevention executive with CAMICO (www.camico.com). She responds to CAMICO loss prevention hotline inquiries and speaks to CPA groups on various topics. Werner has Big Four public accounting experience in federal and state tax as well as regional accounting firm experience. She has practiced as a sole practitioner in estate planning since 1984. Werner has been a member of the California State Bar since 1983 and is a member of the Taxation section and a member of the Taxation Section's Procedure and Litigation Committee. She earned a Bachelor of Science in Commerce, majoring in finance with an emphasis in marketing, from the Santa Clara University School of Business. She also earned a Juris Doctor from the Santa Clara University School of Law in 1983, a Master of Laws in Taxation from Golden Gate University, and a Master of Science in Accounting from San Jose State University.