who are the tax team? Tax Team is supported by McCullagh & Liu Accountants Limited. Our focus is small business, self employed, non profit organizations and rental investors McCullagh and Liu Accountants Limited These are the people who will be handling your tax affairs personally: James McCullagh (Director) Bachelor of Business Studies (Accountancy) Massey UniversityWas a CA for 25 years before retiring from CAANZ24 Years in public practice9 Years at Inland Revenue6 Years at the Co-operative Bank Leo Liu (CPA) Bachelor of Business (Accounting) AUTDiploma in Business (Management) University CanterburyQualified CPA Accountant7 Years commercial accounting experience working at a multi billion dollar organization2 Years undertaking major roles in SMEs2 Years in public practice Janine McCullagh (CA) ACA MITChartered Accountant15 Years public practice12 Years at Inland Revenue2 Years at ANZ