Lawyers and Accountants– An Interdisciplinary Dialogue: Issues and Understandings
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When lawyers and accountants are involved in overlapping engagements and the legal and accounting issues become intertwined, misunderstandings about the roles and responsibilities of each professional can arise – ultimately leading to serious liability issues.
Join our panelists from both the legal and accounting worlds for a full day program focusing on such issues as the role of the accounting expert and consultant, mixed accounting and legal issues (e.g., Going Concern Qualification and Contingent Liabilities), Corporate Governance, audit committees and auditor independence, accounting standards of the SEC and FASB that are germane to both professions when they are working together or servicing the same client, professional malpractice and professional liability insurance.
Walter Primoff, CPA/PFS
Walt is an advisor to CPA firms interested in offering financial planning services, and to financial service companies and their representatives seeking to work with CPAs. At Altfest Personal Wealth Management, an independent fee-only investment advisor and financial planning firm, he coordinated with clients’ advisor teams, their CPAs and attorneys to help clients achieve planning goals and minimize investment taxation. He also coordinated the firm’s network of other external advisors involved in the financial planning process. Walt is an expert in nonprofit organization governance and the advanced use of charitable and other financial planning techniques, to help donors achieve financial and non-financial life goals through innovative philanthropy.
Walt “grew up” inside his family’s CPA firm, where he advised middle income through ultra high net worth individual clients, their businesses in a range of industries and professions, and not-for-profit organizations. He subsequently served as Deputy Executive Director of the NY State Society of CPAs, where he supported 30,000 members in all facets of practice. He worked extensively on related public policy issues with both New York and Federal government regulators and legislators. He led, at Governor Cuomo’s request, a major private-public sector project to certify the tax neutrality of New York’s LLC/LLP law. This led to the passage of similar laws in several other states.
Walt is a frequent speaker and writer. He received the Tax Advisor magazine’s “Article of the Year” award and has been quoted in both major print and broadcast media. He co-authored the Accountants Resource CPA Guide to Opportunity – Structure and Regulation of a CPA Financial Planning Practice, integrating CPA practice with the regulation of CPAs, investment advisers, broker-dealer registered representatives and insurance professionals. He also co-authored an April 2012 Journal of Accountancy article on the fee-only services that CPAs can provide to help assure that clients are working with qualified investment, insurance and other advisors. His article, Fiduciary Financial Management in Nonprofit Organizations, appeared in the November 2012 issue of The CPA Journal.
Walt resides in Cos Cob, CT with his wife Margaret. He serves on the boards of New York City’s Washington Square Music Festival and Carmel Academy. He is the Treasurer of UJA–Greenwich and has chaired or served on a number of related finance, investment and audit committees. He is managing trustee of the Margaret Neubart Foundation.
Ted M. Felix, CPA/CFF, MBA
Ted M. Felix is a partner in the New York and South Florida offices of Schulman Lobel Wolfson Zand Abruzzo Katzen & Blackman, LLP (Schulman Lobel) where he practices in the litigation support area. Prior to joining Schulman Lobel he was managing partner in Lazar Levine & Felix LLP that merged into a large regional Mid Atlantic accounting firm. He was also a principal in Morrison Brown Argiz & Farrar. He has been and is presently engaged by attorneys and others as an expert in numerous forensic accounting and litigation support engagements. Prior to joining Lazar Levine & Felix LLP he held positions with several CPA firms. He also held the position of Director of the Quality Control Review Division of the American Institute of Certified Public Accountants.
Mr. Felix completed a two-year term as a trustee of the New Jersey Society of Certified Public Accountants charged with overseeing Quality Control, Quality Review, Professional Ethics and other Technical activities, and a one-year term as a Vice President of the Society. He has served as a member of the Quality Enhancement Committee of the New Jersey State Board of Accountancy, the Peer Review Committee of the Private Companies Practice Section and the SEC Practice Section Nominations Committee of the American Institute of CPAs Division for CPA Firms. He has served as a member of the Board of Directors of the International Group of Accounting Firms and chaired its Continuing Professional Education Committee. Ted has held various positions in professional societies in the past. Ted was the co-author of the well known Warren Gorham & Lamont, Research Institute of America, seven volume looseleaf and web service, SEC Compliance – Financial Reporting and Forms. He has written and lectured on the subject of Quality Control and Peer Review of CPA firms and has chaired a number of peer review teams for the AICPA and the International Group of Accounting Firms. He has authored articles for The Practical Accountant, CPA Journal, The Practicing CPA, The Micro Manager, Business, and The PCPS Reporter. He has appeared on the CPA Report video in the Litigation Support section.
Mr. Felix was a member of the Board of Governors of the United Jewish Centers of MetroWest, where he has chaired the Budget and Finance Committee. He has been designated as being ranked in the top 20% of the Gerson Lehrman Group Councils, and is enrolled in the Gerson Lehrman Group Scholars program. He was recently appointed to the Valley National Bank’s Professionals Group Advisory Council. Ted has served as a member of the Board of Governors of the Jewish Federation of MetroWest New Jersey. He has served as a member of many other community group not-for-profit organizations. He has also served as a member of the Board of Directors of Venture Match of New Jersey. He is currently a member of the Board of Governors of B’nai B’rith International and the chair of its audit committee. He is also a member of the board of directors of the Grandview Palace Yacht Club, where he overseas financial activities.
Ted is a Certified Public Accountant in New York, Florida, and New Jersey and received his Bachelor of Science and Master of Business Administration degrees from Long Island University, New York. He has also been an adjunct professor of accounting at Rutgers University, New Brunswick, New Jersey and Ocean County College, Toms River, New Jersey. He is a member of The American College of Forensic Examiners, and is a Diplomate of the American Board of Forensic Accounting. He also has had a biography in Who’s Who in America, Who’s Who in the East and Who’s Who in Finance and Industry.
Susan L. Harper, Esq.
Susan L. Harper, Esq. is the New York/New Jersey Director of the Bates Group LLC. Ms. Harper is an experienced litigation attorney who has represented major broker dealers, insurance companies, clearing firms and their employees throughout the United States on a variety of matters before FINRA, SEC and state and federal courts in connection with customer, industry, and employment disputes, as well as compliance and regulatory matters. She has successfully defended, mediated and settled claims involving wrongful termination/discrimination, suitability, speculative products, hedge funds, over concentration, fraud, churning, misappropriation, negligence, fiduciary duty, failure to supervise and Form U4/U5 related matters.
She is experienced in advising clients and devising strategic approaches and strategies to securities arbitration and litigation matters; interviewing and prepping witnesses; analyzing potential arbitration panels; coaching and making recommendations to clients; drafting arbitration and litigation pleadings; conducting legal, investigative research and background checks; managing and coordinating pre-hearing conferences and discovery, including e-discovery, FINRA/court mandated discovery, issuances of subpoenas; pre-hearing preparation and hearing processes.
Sample Representative Cases include:
•Successfully represented global financial services company in motion to compel arbitration in Surrogate’s Court (Published decision; Matter of Depinto v UBS, 17 MS 2008, NY Surrogate’s Court (Suffolk County, 2010)
•Mediated suitability claim on behalf of national discount broker concerning naked puts, straddles and options contracts in third party managed accounts
•Served as lead associate for law firm regulatory team on behalf of 60-year-old Wall Street brokerage house concerning FINRA penny stock, AML regulatory inquiry, hedge fund dispute
•Successfully defended Fortune 500 client in overconcentration claim concerning multiple hedge funds
•Served as lead associate for law firm arbitration team that successfully defended a multimillion dollar fraud claim brought against nationally known clearing firm client. After a nine-day trial on the merits, the claim against the client was denied in its entirety
•Successfully negotiated settlements for broker-dealers concerning FINRA claims of suitability, misallocation, overconcentration, fraud and speculative retail product
•Represented insurance company in FINRA claim concerning variable annuities and insurance related products
•Represented registered representative and Fortune 500 Company concerning suitability of investments in third party managed accounts
•Represented Fortune 500 Company in FINRA suitability claim concerning hedge fund investment
•Represented Fortune 500 Company in multiple South American retail customer claims
Seth T. Taube, Esq.
Seth Taube is firmwide chair of the Securities and Shareholder Litigation Practice Group and head of the Trial Section in the New York office of Baker Botts.
Mr. Taube handles securities and commercial litigation, SEC and state attorney general defense, corporate governance and white collar criminal defense matters in federal and state courts. He has also handled bankruptcy litigation and energy disputes.
Mr. Taube has defended investment bankers and financial services institutions in SEC, DOJ and FINRA inquiries; acted as liquidator’s lead counsel for a significant hedge fund collapse; has defended senior management of a leading stock research company in SEC investigations; and has handled Auction Rate Securities proxy disputes, FCPA inquiries, option back dating investigations, mortgage backed securities matters and inquiries of major mutual funds and their senior executives by the SEC and state attorneys general. Mr. Taube has extensive experience in securities-related regulatory and internal investigations as well as securities and international arbitrations.
Mr. Taube served as Branch Chief of Enforcement at the New York Regional Office of the SEC. He was awarded the Manuel Cohen Distinguished Lawyer Award by the Commissioners in 1982 and served as a Special Assistant United States Attorney in the Securities Crime Unit of the United States Attorney’s Office for the Southern District of New York.
Mr. Taube has taught courses on mergers, acquisitions and corporate litigation as an adjunct professor of law at Seton Hall Law School. He was also general counsel of an investment bank and member of the New York Stock Exchange.
Sue C. Jacobs, Esq.
Sue C. Jacobs is a founding partner of Goodman & Jacobs LLP. She represents insurers in insurance coverage disputes, bad faith and defense litigation, including professional malpractice. She also counsels a leading real estate developer and management company in all aspects of coverage and litigation. Sue is a frequent lecturer about insurance coverage and has been an expert witness.
Since 1992, Sue has been the columnist for Professional Liability Insurance for the New York Law Journal. She is the author of several chapters in insurance and professional liability treatises. She is a member of the American College of Coverage and Extracontractual Counsel; and is listed as an Outstanding Womens Lawyer (Insurance) in the 2012-13, 2013-14 New York Law Journal.
She is an active member of the New York County Lawyers’ Association, having served as Treasurer, member of the Executive Committee and Board of Directors and Chair of the Insurance and Professional Liability Committees. She received the Boris Kostelanetz President’s Medal in 2012.
She is a long time member of the New York State Bar Association, Committee on Insurance and was a member of the House of Delegates for many years. She is also a long time member of the ABA-TIPS section.
She received her J.D. from Pace University School of Law, her Masters Degree from American University with Honors and a Bachelor of Arts Degree from Hunter College, cum laude with Honors in Economics. She is admitted to practice before the courts of the State of New York, the United States Court of Appeals for the Second Circuit and the United States District Courts for the Southern and Eastern Districts of New York.
Scott Univer, J.D., LLM
Scott began his career at Dewey Ballantine in New York, concentrating in corporate litigation. In 1986 he joined Arthur Young (later Ernst & Young) as Assistant General Counsel and conducted as well as supervised litigation for the firm. In 1991 he became General Counsel of BDO Seidman, LLP and was recognized by Accounting Today in 1996 as one of the 100 most influential people in the accounting profession. In 2008 he became the General Counsel of WeiserMazars LLP.
Scott’s extensive expertise includes professional liability, strategic counseling, compliance design and supervision, SEC issues, litigation prevention and management, law department administration, and crisis management and media relations.
Scott attended Kenyon College, obtaining an A.B., magna cum laude in 1973 in Political Science and was elected to Phi Beta Kappa. He received both a J.D. and LL.M. (Criminal Justice) from New York University Law School in 1976 and 1977, respectively, and was awarded Root-Tilden and Jacob Fuchsberg fellowships there.
Scott is admitted to practice in New York and Pennsylvania as well as two federal district courts and the Second Circuit Court of Appeals. He is a member of the American Bar Association, The Federalist Society, the Association of Corporate Counsel, the New York State Bar Association and the American Arbitration Association. He has spoken before bar and accounting professional organizations on topics including: managing litigation; arbitrating disputes between accountants and clients; the impact of the 1995 Private Securities Litigation Reform Act, Multidisciplinary Practice; the impact of the Sarbanes-Oxley Act of 2002; practical problems of electronic discovery; trends in securities fraud class action litigation; and other topical issues.
Samuel Gunther, JD, CPA
Samuel Gunther, a Certified Public Accountant and attorney at law, a sole practitioner consulting on accounting and auditing matters. Mr. Gunther's practice includes consulting on matters in litigation and arbitrations, serving as an expert witness and arbitrator. He was formerly a partner of a major New York City firm of Certified Public Accountants where was a member of the Technical Oversight Committee, an audit engagement partner and on the firm’s Executive Committee.
He has served as a member of the Auditing Standards Board of the American Institute of Certified Public Accountants. The Auditing Standards Board establishes and interprets generally accepted auditing standards. I have served as the Chairman of the Accounting Standards Subcommittee of the American Bar Association’s Committee on Law and Accounting (Section of Business Law) and continue to serve as a committee member. I have served on the Financial Accounting Standards Advisory Council which advises the Financial Accounting Standards Board on FASB agenda items and provides views to the FASB on major technical matters. I also served on the FASB’s Business Combinations Task Force. I served for ten years as a member of the New York State Board for Public Accountancy.
Peter Brown, Esq.
University of Notre Dame and Fordham University School of Law
Paul Immerman, Esq.
Certified Anti-Money Laundering Specialist, corporate and securities attorney with banking, insurance, SEC, M&A, and Sarbanes-Oxley experience. Realized significant cost savings by performing work in-house that had previously been sent to outside counsel.
Norman B. Arnoff, Esq.
Commercial law practice in New York City and in governmental legal positions in areas of insurance coverage/defense and professional liability of lawyers, accountants, securities broker-dealers and investment advisers and their representatives. Substantial litigation and appellate experience, including supervision and handling of hundreds of NASD/FINRA and other arbitrations. Regular columnist on professional liability issues for New York Law Journal, and author of articles for Securities Litigation and Securities Arbitration Commentators, and other publications as well as extensive speaking and published writing on professional liability and securities law topics.
- New York University School of Law, J.D., New York, NY, February 1969.
- New York University, BA, Bronx, NY, June 1965.
Honors: Phi Beta Kappa; Founders Day Award for Scholarship.
Diana Manning, Esq.
Diana Manning is a Principal of the firm whose practice focuses on civil litigation and appellate advocacy. Certified by the Supreme Court of New Jersey as a Civil Trial Attorney, she has extensive experience in a broad range of complex matters, including a focus on the defense of professionals against claims of negligence and breach of fiduciary duty.
Diana is extremely active in the legal community. Diana is President of Trial Attorneys of New Jersey. In her role as Chair of the Trial Attorney’s Amicus Committee, she has appeared amicus curiae in several matters, including an argument before the New Jersey Supreme Court in Guido v. Duane Morris, LLP, 202 N.J. 79 (2010), a case that involved the impact of the settlement of an underlying action in a subsequent legal malpractice action. Diana is the President Elect of the Morris County Bar Association, and the immediate past President of the Morris County Bar Foundation. The New Jersey Supreme Court has appointed Diana to the District XA Ethics Committee.
She authored the State of New Jersey Chapter of The Law of Lawyers’ Liability: Fifty-State Survey of Legal Malpractice, ABA/First Chair Press, June 2012, which provides an overview of the laws governing attorney malpractice in each state. She is also member of the New Jersey Law Journal’s “Smart Litigator” editorial board, and serves on the Board of Directors of the New Jersey Women Lawyers Association.
Diana is listed on the Martindale-Hubbell® Bar Register of “Preeminent Women Lawyers™,” a listing exclusively for women attorneys who have received the highest possible rating in both legal ability and ethical standards from their peers. Less than 5% of women lawyers have been recognized with an AV Preeminent Rating. She has been listed in Super Lawyers from 2009-2014, and was listed in the “Top 50 Women Lawyers” in New Jersey for 2013. She is also listed in The Best Lawyers in America® for 2015. In 2007, she was listed in the New Jersey Law Journal’s “40 Under 40.”
Stephen Shulman CPA/ ABV, CVA, CFF
Stephen Shulman, CPA/ABV, CFF and CVA is the Co-Practice Leader of Anchin, Block and Anchin’s Litigation, Forensic, & Valuation Services Group and its Business Risk Services Group. Stephen provides valuation services to businesses that include ASC 350 and 360 – goodwill, intangible and long-lived asset impairment analysis, ASC-805- purchase price allocations, ASC 820- fair value measurements for financial statements, and ASC 718- valuing equity compensation. Stephen has been qualified as an expert in the Supreme Court of New York and Federal Courts. He has provided damage calculations requiring fair value and fair market value standard of value in oppressed shareholder matters, lost value and matrimonial matters. He also performs valuations for tax purposes. Stephen has presented on different issues to the attorneys in the office of the NYS Attorney General, NYC Corporate Counsel, the local chapters of the NYS Bar Association and other professional groups.
Morris Hollander, CPA, CFF
Mr. Hollander has more than 40 years of professional experience. Specializing in SEC services, Mr. Hollander represents publicly held and private companies in a wide range of industries. Mr. Hollander also provides litigation support services. He has served as an expert witness before state and federal courts on accounting and auditing matters, including the application of professional standards.
In 2008, Mr. Hollander was awarded the prestigious Certified in Financial Forensics Credential by the American Institute of Certified Public Accountants (AICPA). The credential is granted to qualified CPAs with considerable professional experience in financial forensics.
Mr. Hollander conducts continuing education courses for the AICPA, regularly speaks on current SEC accounting and reporting developments and has held numerous leadership positions with the AICPA and the Florida Institute of Certified Public Accountants.
John Fodera, CPA
John Fodera is a partner in the Consulting Services Group focusing on delivering advisory and audit services.
John has more than 25 years of audit, accounting, and business management experience, including extensive
experience with internal controls, privacy and data security compliance, strategic planning, and process
John’s primary focus over the past few years has been managing Sarbanes-Oxley 404 internal audit engagements,
which included assisting clients with designing and implementing controls to enhance corporate governance and
risk management processes, and monitoring on-going compliance with regulatory requirements. In addition to
404, John also performs an array of advisory services related to his internal audit and compliance competencies,
including risk-focused examinations, financial and operational regulatory audits, business process and controls
optimization reviews, technology and business project management, and consulting with audit committees.
John has established himself as a thought leader, advising clients on compliance and operational audits. He is a
frequent speaker to professional audiences on “hot button” internal audit and risk management issues, and
has often been quoted in financial publications as an industry expert. He has been interviewed by journalists
from Market Watch, Dow Jones, Metropolitan Corporate Counsel, Financial Week, and Reuters.
Prior to joining EisnerAmper, John spent several years as a corporate controller at a public investment
Douglas Capuder, Esq.
Areas Of Practice:
Legal and Accounting Malpractice Litigation and Risk Management, Ethics & Professional Responsibility, Defamation, Speech and Civil Rights Litigation, Business & Commercial Law, International and Domestic Business Transactions, Broker Errors and Omissions, Manufacturing and Products Litigation and Risk Management
Donald May, PhD, CPA
Don May, PhD, CPA
Principal in Charge of Valuation and Litigation Support
Grassi & Co.
Privately Held; 51-200 employees; Accounting industry
July 2012 – Present (3 months) Greater New York City Area
Principal and Pactice leader in charge of the Forensic, Litigation Support and Valuation
Services practice. Leading expert in Daubert exclusions of opposing expert testifiers.
Valuation and Damages Expert, Director
Marks Paneth & Shron LLP
Partnership; 201-500 employees; Accounting industry
January 2010 – June 2012 (2 years 6 months)
Valuation and litigation support expert
June 2007 – December 2009 (2 years 7 months)
Litigation support economic advisor to law firm clients across numerous industries on
valuation, lost profits, opposing expert reports and deposition and trial preparation
Developed over 50 law firm partner contacts across 40 large law firms. Prepared expert
reports and expert witness testimony related to business valuation, lost profits, time-series
forecast models, asset and investment portfolio valuation, and statistical forecasting
models and methodologies
Privately Held; 201-500 employees; Management Consulting industry
September 2006 – August 2007 (1 year)
Litigation Support and Expert Witness Testimony; Litigation support economic advisor
to law firm clients across numerous industries on valuation, lost profits, opposing expert
reports and deposition and trial preparation
Developed over one million dollars in new business in one year
Prepared expert reports on hedge fund valuation, time-series forecast models, complex
claims valuation, cost-of-capital, securities fraud, lost profits and financial plan feasibility
October 2004 – September 2006 (2 years)
Litigation support economic advisor to law firm clients across numerous industries on
valuation, lost profits, opposing expert reports and deposition and trial preparation
Developed over five hundred thousand dollars of new business in each year of service
Prepared expert reports on hedge fund valuation, time-series forecast models, complex
claims, valuation, cost-of-capital, securities fraud, lost profits, and statistical models
Developed and implemented firm-wide training programs for estimating the cost of
capital and valuation techniques
President and CEO
Peripheral Vision LLC
February 2002 – October 2004 (2 years 9 months)
Consulted with, Fortune 500, technology startups, hedge funds and mid-cap executives
on asset valuation, forecast models, business process design and strategic planning
Implemented statistical models to assess valuation, value-at-risk (VAR) for hedge fund
and investment banking clients along with statistical software tools needed to monitor
portfolio and investment specific risk
Partnership; 10,001+ employees; Accounting industry
June 1998 – February 2002 (3 years 9 months)
Developed restructuring, capital structure, business valuation plans for Fortune 500 and
Prepared performance analysis, merger and acquisition plans and business segment
valuation models for Fortune 500 and mid-cap clients
Developed and implemented statistical software tools for valuation, capital budgeting
models, asset risk valuation for clients across numerous industries
Economic advisor to internet start-ups, portfolio managers and hedge funds related to
business plans, investment valuations, returns and risk factors
Senior Vice President
2000 – 2001 (1 year)
Assistant Professor of Management
Sloan School of Business, Massachusetts Institute of Technology
August 1992 – August 1998 (6 years 1 month)
Conducted and published research in valuation, performance measurement and statistical
Taught undergraduate, MBA, and PhD level classes in econometrics, accounting,
financial statement analysis, and statistics
Adjunct Professor of Finance
Econometrics, and Economics Loyola University of Chicago
September 1991 – June 1993 (1 year 10 months)
Taught, econometrics, corporate finance, macro and micro economics and statistics to
undergraduate and MBA students while completing doctoral dissertation
University of Chicago
PhD, Economics, Finance, and Statistics
1985 – 1993
University of Chicago Graduate School of Business
M.B.A, Finance and Econometrics
1985 – 1987
Roosevelt University of Chicago, Chicago Illinois
B.S.B.A, Accounting and Finance
Dennis S. Neier is a Partner in the litigation services department of the accounting and advisory firm of
EisnerAmper LLP (“EisnerAmper”). Mr. Neier provides litigation consulting, forensic accounting and expert
witness services, to law firms, arbitrators, mediators, courts, insurance companies and in-house counsel.
Mr. Neier has provided litigation consulting and support services for cases involving individuals and both small
and large companies with an emphasis on breach of contract or fiduciary duty, business interruption, purchase
and sale agreement disputes, lost profits, fraud and white collar crime. He assists in all phases of the litigation
process, from pre-complaint through post-trial, and has skills in the preparation of computer and hard copy
trial exhibits. Mr. Neier also has testimony experience in a variety of forums and has also been engaged on
several occasions to assist arbitrators and special masters appointed by various courts. Mr. Neier has
extensive experience in performing fraud investigations, damages and lost-profits calculations.
Mr. Neier has significant experience in the area of alternative dispute resolution having served as an arbitrator
and mediator on large complex commercial matters. Mr. Neier was an adjunct professor of accounting and
economics and litigation consulting and forensic accounting services at the City University of New York and
currently is an adjunct professor at New York University’s School of Continuing Education and Professional
Studies where he teaches a course on litigation consulting and forensic accounting services theory and
Prior to joining EisnerAmper, Mr. Neier was a partner in the accounting and consulting firms of Spicer &
Oppenheim (“S&O”) and Deloitte & Touche (“D&T”), a Managing Director in the accounting and consulting
firm of American Express Tax and Business Services Inc. (“TBS”), a partner in the accounting and consulting
firm of Goldstein Golub Kessler LLP (“GGK”), and a Managing Director in the New York Office of RSM
McGladrey, Inc. (“RSM”), with over 40 years of accounting and auditing and litigation consulting and forensic
accounting services experience.
At RSM, Mr. Neier was the associate director of RSM’s New York litigation consulting services department. At
TBS Mr. Neier was the associate director of TBS’s New York litigation consulting department and was also the
associate director of its business management services department where he provided personal tax, financial
planning and business management services for individuals in the entertainment and sports industries and
general accounting, auditing, royalty auditing and business consultation services to companies in the
entertainment industry. At D&T he was a partner in the New York Office and co-director of the firm’s New
York office litigation consulting services practice. He was also co-director of the entertainment and sports
accounting practice. At S&O he was a partner (1975 - 1989), a member of its national management committee
(1982 - 1989), director of litigation consulting services (1985 - 1989), national director of technical research
and review (1969 - 1985), chairman of the firm's commercial audit practice (1975 - 1985) and director of the
east coast business management practice (1980-1989). Mr. Neier has a significant amount of experience as an
auditor (for both publicly and privately held clients) and as a business consultant with a concentration in the
professional practices, legal, entertainment, construction and real estate fields.
Mr. Neier is a member of the American Institute of Certified Public Accountants (the “AICPA”), the AICPA’s
Management Consulting Services Division, the New York State Society of Certified Public Accountants (the
“Society”), and the American Arbitration Association, and is a Fellow in the Association of Certified Fraud
Examiners, and is a Fellow of the American College of Forensic Examiners and Diplomat of the American Board
of Forensic Accounting. Besides being a CPA, Mr. Neier also holds a certification in Certified Financial
Mr. Neier is a former member of the AICPA’s SEC Practice Section Executive Committee and Advanced
Litigation Services and Fraud Conference Steering Committee. He is the former Chairman of the Society’s
Financial Accounting Standards and the Specialized Accounting Principles Committees. He served as a member
of the Society’s Litigation Consulting and Support Services, Personal Financial Planning and Professional Ethics
Committees. He also served on various other technical and administrative Society committees. Mr. Neier is
also a member of the Advisory Board of the Ovarian Cancer Research Program.
Mr. Neier has lectured on accounting and auditing, forensic accounting, and litigation consulting and support
services subjects for the Society, the AICPA, The Practising Law Institute and the New York State Bar
Association. He has authored several articles on various accounting and auditing subjects, including an article
on The Role of the Litigation Consultant in Post-Closing Purchase Price Adjustment Issues which was published
in the CPA Journal. In addition, Mr. Neier has coauthored the chapters on Personal Financial Statements and
Forensic Accounting and Litigation Consulting Services for the Accountant’s Handbook.
Mr. Neier received his BBA in accounting and economics from The City College, The City University of New
York. He is certified in New York and Louisiana and has been awarded a Certificate of Educational
Achievement in Business Valuation by the AICPA.
David M. Rubenstein, CPA
David provides audit and accounting services, as well as tax and corporate finance services, to middle market businesses, both public and privately owned. David has over 25 years of experience in the public accounting sector, practicing in areas such as financial reporting and taxation services and corporate finance services. In addition, David has advised clients on the accounting and tax implications of mergers and acquisitions and has assisted in business restructurings. David is a member of both the firm’s assurance practice technical committee, WeiserMazars Accounting & Auditing Standards Committee, and is Chairman of the firm’s SEC Practice Group.
David has a strong background in a variety of industries including pharmaceuticals, telecommunications, travel and tourism, retail, wholesale/distribution, manufacturing, medical products, health care, publishing, advertising, motion picture production, music recording, video post-production, technology and defense contracting. David also has extensive experience in financial services specifically related to hedge funds, investment partnerships and specialty finance companies.
David is a Certified Public Accountant in New York. He received his Bachelor of Science in Accounting from the State University of New York at Albany. David’s professional affiliations include the American Institute of Certified Public Accountants (AICPA), the New York State Society of Certified Public Accountants (NYSSCPA), and he formerly served on the Board of Global Institute of Finance, the New York Institute of Credit and the Advisory Board of Independence Community Bank. David has served on a number of NYSSCPA’s committees and currently serves on the Chief Financial Officer’s committee. He also currently sits on the Chairman’s Club of Capital One Bank, and is on the Board of the Advancement for Commerce Industry and Technology (ACIT) and the Association for Corporate Growth’s New York Chapter Long Island Division Committee.
He often lectures at various industry organizations such as the New York State Society of Certified Public Accountants, Society of Financial Service Professionals, and National Business Institute.
David Zweighaft, CPA
Managing Director at DSZ Forensic Accounting & Consulting Services LLC. Pace University, Master of Science in Accounting. Georgia Institute of Technology, Bachelor of Science in Industrial Management
David Einhorn, CPA
David Einhorn is a Partner and leader in the Professional Practice Group. He specializes in Securities and
Exchange Commission (SEC), accounting, and financial reporting issues. His experience in quality control
includes time spent in the Quality Control Department of the American Institute of Certified Public
Prior to joining the firm, David directed the quality control functions for other CPA firms. He makes continuing
professional education presentations covering a variety of topics in accounting and auditing.
David Cace, CPA
David Cace is a Partner in the Disputes and Investigations Group. He has over 35 years of accounting, auditing, financial reporting, forensic and internal control design and implementation experience, serving clients ranging in size from small entrepreneurial companies to Fortune 100 companies. In addition, he has specialized industry expertise that includes insurance, electric utilities, casinos, and claims processing, verification and management.
David is also a firm advisor on audit and statistical sampling matters. Prior to devoting his full time to disputes consulting and investigative accounting matters, David was a member of the firm’s Professional Practice Group where he was involved in all aspects of the audit practice including technical research, writing quality control policies and procedures and performing pre-issuance financial statement reviews.
Prior to joining the firm, David was an Audit Partner and Technical Review Partner at two other major accounting firms. Previously, David was with Coopers & Lybrand, where in addition to his client responsibilities, he participated in their National Rotational Program, bringing his client and practice perspective to several of the firm’s national projects, including serving as a contributing author and final technical reviewer of the tenth edition of Montgomery’s Auditing.
David is a frequent author and speaker on various accounting and audit topics. He earned his B.S. in Accounting from St. Peter’s College.
Daniel M. Weitz, Esq.
Daniel Weitz is the Deputy Director of the Office of ADR and Court Improvement Programs for the New York State Unifed Court System. In his current position he oversees court-annexed ADR intiatives, directs the Community Dispute Resolution Centers Program, and provides education and training programs for members of the judiciary, the bar, and court litigants.
Mr. Weitz works with the Mediation Clinic and teaches Introduction to Mediation in Cardozo's Kukin Program for Conflict Resolution.
S D Belsky & Associates CPAs
September 1987 – Present (25 years 1 month)
o American Institute of CPAs
1967 – 1971
Claudius Modesti, Esq.
Claudius B. Modesti, Director of the Division of Enforcement and Investigations (DEI), leads a team of attorneys, accountants, and other professional staff in investigations and litigation of possible violations of PCAOB rules and other applicable securities regulations. Mr. Modesti joined the PCAOB in May 2004 as the first DEI Director and has built the Division from its inception. Currently, Mr. Modesti serves as the Vice Chair of the Enforcement Working Group for the International Forum of Independent Audit Regulators (IFIAR).
Before arriving at the PCAOB, Mr. Modesti, was an Assistant United States Attorney for the United States Attorney’s office for the Eastern District of Virginia where he led the investigation and prosecution of white collar crimes with an emphasis on securities fraud. He was also appointed corporate fraud coordinator for the office.
Prior to joining the United States Attorney’s office, Mr. Modesti served as a trial attorney for the Department of Justice, Criminal Division, and spent four years in the Division of Enforcement at the Securities and Exchange Commission. Mr. Modesti also served as a law clerk for the Honorable J. Frederick Motz, Judge, U.S. District Court for the District of Maryland.
Mr. Modesti earned a B.S. in Foreign Service from Georgetown University and a J.D., magna cum laude, from the Georgetown University Law Center.
Bruce Tindal, ARM Executive Vice President Commercial Lines
Bret Finkelstein, Esq.
Bret Finkelstein's practice focuses on general and complex litigation with an emphasis on securities enforcement and litigation, government and internal investigations, and professional liability litigation. He has considerable experience defending accounting firms in matters before government regulatory bodies including the DOJ, SEC and PCAOB. Mr. Finkelstein has also represented companies and individuals in the healthcare and pharmaceutical industries investigations by the federal government and in civil litigation.
Mr. Finkelstein received his JD from Boston University School of Law where he graduated magna cum laude and was managing editor of the Boston University Law Review.
Prior to entering law school, Mr. Finkelstein practiced as an accountant in a Big Four firm where he performed financial statement audits of a variety of entities including a Fortune 500 company.
Samuel Rosenfarb, CPA, ABV, CFE, CVA, CBA
As the Partner-In-Charge of the Firm, Sam Rosenfarb originates, supervises and reviews client engagements in the areas of financial consulting, investigations, valuations and expert witness services. He is a proven and demonstrated leader with more than 40 years of experience. Mr. Rosenfarb’s forensic accounting expertise arose from his significant background in the investigation of fraud and business crimes.
Mr. Rosenfarb is frequently engaged by clients to provide deposition and trial testimony. Throughout his career, he has testified as an expert witness in numerous matters including damage calculations, matrimonial litigation, accounting malpractice, estate issues, partnership disputes, business valuations and insolvencies. Mr. Rosenfarb has served as a court appointed expert and arbitrator, including appointment to the Panel of Arbitrators by the American Arbitration Association.
Mr. Rosenfarb is a recognized industry expert and has presented seminars and continuing legal education courses on various topics including valuation techniques, mergers and acquisitions, valuation aspects of divorce, forensic accounting and alternative dispute resolutions. In addition, he has hosted the cable television programs “White Collar Crime Report” and “It’s All About Money.”
Ralph A. Siciliano, Esq.
As head of the Tannenbaum Helpern Syracuse & Hirschtritt's Governmental and Regulatory Investigations Practice, Ralph Siciliano represents investment advisors, private funds, broker-dealers and their associated persons, and officers and directors of publicly held companies in connection with investigations and enforcement proceedings brought by federal and state authorities and self-regulatory organizations, including the SEC, CFTC, FINRA, offices of the United States Attorney, and State Attorneys General. Having held senior enforcement positions in the New York Office of the U.S. Securities and Exchange Commission, Ralph has extensive experience dealing with federal and state regulatory agencies and self-regulatory organizations. Ralph also represents officers and directors of public companies and financial services institutions and individuals in securities-related litigations, including the defense of class actions, shareholder derivative actions and claims by bankruptcy trustees. Ralph also has served as counsel to Audit Committees and other Special Committees of the Boards of Directors of public and not-for-profit corporations in connection with corporate governance issues.
Ralph has been selected for inclusion in New York Super Lawyers for 2011-2013.