11405 West Bernardo Court, Ste B, San Diego, CA 92127

Our Team

BlueArrow CPAs is a team of professionally trained tribal accounting & auditing experts. Meet our leadership

Mr. Duane BiIledeaux, CPA


Mr. Duane is the President of the BlueArrow CPAs. He is an expert in Native American tribal accounting & auditing and has served tribal organizations for over two decades, as a proficient auditor & tax expert. He is a registered member of the Blackfeet Tribe in Browning, Montana.

Besides being an auditing expert, he has also written more than 150 reports for Native Americans and organizations.


1985 Mount San Antonio College AA Degree

1993 Cal State San Bernardino BS Degree


Certified Public Accountant from California State (CPA)

Certified Public Accountant from Arizona State (CPA)

Mr. Sanwar Harshwal, CPA


Mr. Sanwar Harshwal leads the auditing and accounting. With over three decades of experience in the field and vast technical knowledge, he is a leading expert on the emerging accounting challenges for the Native American tribal government.

In the past few years, Mr. Harshwal has provided over 400 hours of training to professionals worldwide on GAAP, GAS, OMB Uniform Guidance, SAAS, COSO, COBIT, internal audits, fraud prevention and examination, and Tribal governance issues.

Along with significant field experience in audits, strategic assessments of the accounting function, and internal control structures, he has extensive experience evaluating complex accounting and finance issues.


B.S. Business Accounting

Bachelor of Law

Certificates and Affiliations

Certified Public Accountant - State of California (CPA)

Certified Public Accountant – State of New Mexico (CPA)

Chartered Accountant – The Institute of Chartered Accountants of India

Certified Information System Auditor (CISA)

Certified Fraud Examiner (CFE)

Certified Internal Auditor (CIA)

ORACLE Financial Consultant (Oracle Business Suite)

Chartered Global Management Assurance (CRMA)

Certified Construction Auditor (CCA)

Member of California CPA Society of Certified Internal Auditors

Member of Institute of Certified Internal Auditors

Member of National Association of Construction Auditors

Members of NM CPA Society

Mr. Adi Harshwal


Mr. Adi Harshwal is one of the strong pillars of the organization. He is an accounting and financial professional with decadal industry experience. He is an expert in conducting, supervising, and completing audits for Native American organizations. He is proficient in handling accounting and finance functions.


B.S. Economics

Industries Served

Tribal Government

Not-for-Profit Organizations

Grant Schools

Housing Authorities

Counties and Cities

Mr. Albert Hwu, CPA

Chief Accounting Manager

Mr. Albert has years of experience in providing accounting services to clients across a wide range of entities. He has vast expertise with several audits and accounting engagements of tribes and tribal entities, not-for-profit organizations, and housing authorities. He is constantly updated with the latest developments in auditing and accounting procurements and helps organizations deliver up-to-date and accurate deliverables to clients.


Bachelor of Science in Accounting


Certified Public Accountant (CPA) - State of Washington

Mrs. Garima Pathak

Consulting Manager

Mrs. Garima has significant expertise working with Native American tribes and tribal governments. She has a considerable experience in tax compliance structuring and tax planning. She has been engaged in audits of numerous entities like tribal entities, housing authorities, not-for-profit entities, and educational institutes. Garima is passionate about serving her not-for-profit clients and the industry with her compliance services, including Form 990 fillings. Apart from her technical knowledge, Garima is proficient in using CaseWare, CaseView, CaseWare IDEA Software, and other automated tools.


Master of Business Administration in Accounting

Bachelor in Commerce


Chartered Accountant, Institute of Chartered Accountants of India

Mrs. Marriem Tall

Audit Manager

Mrs. Marriem has vast expertise in providing accounting, tax, and consulting services to diverse clients. She is focused on turning her clients’ accounting resources into a competitive advantage, driving profitability through improved data accuracy and availability. She has abundant experience and industry knowledge to handle audits and accounts for tribes and tribal organizations, tribal housing authorities, and educational organizations.


Bachelor of Science in Accounting