About Us - Buffalo CPA Firm
About Us - Buffalo CPA Firm
About Us - Buffalo CPA Firm
About Us - Buffalo CPA Firm

About Us

We specialize in helping our clients discover
and achieve their bottom-line potential.


Freed Maxick advises public and private companies in Western and Central New York on ways to enhance profitability, save taxes, improve accountability and preserve wealth. With over 300 professional and administrative personnel, Freed Maxick operates with five major practices: Accounting and Auditing, Tax, Consulting, Employee Benefits and Asset-Based Lending (ABL). We specialize in helping our clients discover and achieve their bottom-line potential and we provide sound business advice based upon our vast experience in a broad array of industry groups, including healthcare, manufacturing and distribution, government, real estate and not-for-profit.

What Makes Us Different

Though we maintain relationships with external resources nationwide, we continue to maintain our independence and the ability to make decisions locally. We are the “alternative to the Big 4.” We’re different because we have the bench strength to provide a wide array of services with highly skilled professionals, but we are not burdened with the cost structure or bureaucracy of the national firms. These factors translate into world-class service at rates that are commensurate with the market you do business in.

Firm History - Buffalo CPA Firm
Firm History - Buffalo CPA Firm
Firm History - Buffalo CPA Firm

Keeping pace with the needs of our clients.


Firm Leader - Buffalo Rochester NY

Freed Maxick CPAs, is a firm both rooted in tradition and ready for the future. What started as a small team of accountants in 1958, is one of the largest, locally owned public accounting firms in the region—and one of the Top 100 CPA firms in the nation. Today, Freed Maxick has offices in Batavia, Buffalo, Rochester, and Syracuse, New York, with additional staff located in Albany, NY, Florida, Georgia, Illinois, Indiana, New Jersey, Pennsylvania and Texas.

The entrepreneurial spirit embraced by the Firm’s Directors and their collaborative involvement with our clients and charting the direction of the Firm has shown in our continued growth.

We’re proud of our solid and steady performance, year after year, but we’re never content with standing still. That’s why you’ll always see Freed Maxick pursuing new opportunities, evolving with our clients and expanding wherever our expertise takes us. Whether it’s through the acquisition of like-minded firms in new geographies, taking advantage of growth opportunities like our alliance with RSM US, LLP (formerly McGladrey), or expanding our practices to reach new audiences—Freed Maxick will continue to transform with the times.

And it’s a vision that is working. Throughout our history, we have earned a variety of industry accolades including Public Accounting Report’s Top 100 Firms in the Country, Inside Public Accounting’s Best of the Best Firms list, Bowman’s Accounting Report’s Top 25 Most Profitable Accounting Firms in the U.S., Buffalo Business First’s Best Places to Work and Rochester’s Top Workplaces by the Democrat & Chronicle. 

A look at Freed Maxick today.


Freed Maxick University - Buffalo Rochester NY

With over 300 professional and administrative personnel, Freed Maxick CPAs, P.C. have New York State offices in Batavia, Buffalo, Rochester and Syracuse, with additional staff located in Albany, Florida, Georgia, Illinois, Indiana, New Jersey, Pennsylvania and Texas.

Freed Maxick CPAs, P.C. serve clients in diverse industries, such as healthcare, manufacturing, real estate, construction, banking, not-for-profit, agriculture, municipalities and government and wholesale distribution.

The firm’s organizational structure ensures that directors are accessible and directly involved in auditing, tax, consulting and field examination services. We are committed to our clients’ success.

ACT_Top100_2016 TWP2016-logo
Firm Approach - Buffalo Rochester NY
Firm Approach - Buffalo Rochester NY
Firm Approach - Buffalo Rochester NY

Firm Philosophy


The success of Freed Maxick CPAs, P.C. comes from a strong belief that the independent accountant is a key advisor to the management team of any entity and that professionalism means integrity, objectivity, independence and unquestioned adherence to professional standards, applicable laws and regulations. We are subject to a rigorous peer review every three years to ensure the quality of our work is in accordance with our professional standards.

Our Firm believes that it needs to give back support to our community and encourages our employees to do the same, enjoying a healthy work/life balance. Below is a selected list of Board of Directors or community activities that our employees have been involved in:

  • Alzheimer’s Association
  • American Diabetes Association
  • American Heart Association Advocacy Committee
  • Buffalo Hearing & Speech Center
  • Buffalo Museum of Science Board of Managers
  • Canisius College Council of Accountancy
  • Clarence Heritage Business and Professional Women
  • Epilepsy Association of Greater Rochester
  • Erie County Fiscal Stability Authority
  • Genesee County Business Education Alliance
  • Genesee County Industrial Development Agency
  • Genesee County United Way
  • Italian Heritage Foundation of Rochester
  • Jewish Federation Housing
  • Junior Achievement of WNY
  • Kaleida Health
  • Leukemia Society of America
  • Northeast Kidney Foundation of Greater Buffalo
  • National Tourette Syndrome Foundation
  • Niagara University Advisory Council
  • Joseph’s Collegiate Institute
  • Shea’s Performing Arts
  • SUNY at Buffalo School of Management Alumni Assoc.

Freed Maxick has built the reputation of being a premiere provider of assurance, tax and consulting services to growing privately held and public corporations in New York State. We’ve recorded rapid growth from serving local and national clientele with multistate and international operations. Our clients typically range in revenues from $1,000,000 to over $1,000,000,000.

Freed Maxick CPAs, P.C. is one of Upstate New York’s (NY) largest public accounting firms and a Top 100 firm in the U.S. In addition, through various alliances, Freed Maxick has vast national and international resources to help your business expand.

Freed Maxick has extensive experience providing services to companies and organizations in the following areas:

Accounting Alliances - Buffalo Rochester NY
Accounting Alliances - Buffalo Rochester NY
Accounting Alliances - Buffalo Rochester NY

Alliances


Freed Maxick CPAs, P.C. is proud to stand alongside our domestic and international accounting partners, who are equally committing to serving clients with their best and brightest advisors.

Leading Edge Alliance - Buffalo Rochester NY

Leading Edge Alliance

Freed Maxick CPAs, P.C. is an active member of the Leading Edge Alliance, an international professional association of over one hundred independently owned accounting and consulting firms. The Leading Edge Alliance enables Freed Maxick to access the resources of a multibillion dollar global professional services organization, providing additional industry expertise, professional training and education, and peer-to-peer networking opportunities nationally and globally, around the corner and around the world.

Members are top quality firms who are successful, have deep client relationships, and strong ties to the community. Freed Maxick’s membership in The Alliance provides our clients with the additional industry expertise of a large multinational company, and at the same time, the continuity, consistency and quality service of a local firm.

Member firms have access to the best and brightest teams of business advisors – a peer-to-peer connection that provides the right business solutions for clients.

Our Membership in the Leading Edge Alliance Offers Clients:

  • Additional access to the best and brightest business advisors in the U.S. – a peer-to-peer connection that provides the right solutions for clients.
  • Assurance that Freed Maxick stays on top of the latest trends in accounting and innovative proven strategies for improving our clients business operations.
  • A leading knowledge resource for multi-disciplinary information and industry-specific expertise responsive to clients unique needs.
  • Expanded accounting, tax and consulting services through a global network of firms.

The Leading Edge Alliance offers world class business advisory expertise and experience with innovation, progressiveness and quality. For more information about the Leading Edge Alliance, visit: leadingedgealliance.com.

 


mcgladrey alliance - BUffalo Rochester NY

McGladrey Alliance

Freed Maxick CPAs, P.C. is a member of McGladrey Alliance, a premier affiliation of independent accounting and consulting firms. McGladrey Alliance provides its members with access to resources of RSM US LLP (formerly known as McGladrey LLP). McGladrey Alliance member firms are separate and independent businesses and legal entities that are responsible for their own acts and omissions, and each are separate and independent from RSM US LLP. RSM US LLP is the U.S. member firm of RSM International, a global network of independent audit, tax and consulting firms. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International. McGladrey®, the McGladrey Alliance logo and the McGladrey Alliance signatures are proprietary to RSM US LLP, while RSM™ is used under license by RSM US LLP.

Our Directors


The accessibility of our Directors and responsiveness to your needs is our commitment to helping your business grow. Freed Maxick’s Directors have broad industry knowledge through years of experience serving entrepreneurs in private and public companies. Our Directors include a mix of very seasoned former Big 4 professionals and “home grown” talent. We encourage you to talk with one of our Directors to see how we can help you and your business.

Timothy McPoland

Managing Director

Tim joined Freed Maxick CPAs, P.C. in 1985 and was elected Managing Director in 2015 and is Chairman of the Board. As Managing Director, Tim is responsible for directing the strategic growth of the Firm. During his professional career, Tim has developed a concentration in SEC regulatory and accounting matters. He has over 30 years of experience in auditing public companies and has provided consulting services to companies in assisting their implementation of the provisions of Sarbanes-Oxley Act, including Section 404.

Tim has obtained a broad background in the manufacturing, construction, mortgage banking, retail, wholesale, nonprofit, and general service industries. He also has a strong corporate and individual tax background and specializes in assisting clients by providing planning ideas in the areas of income taxes, estate and succession planning and assisting troubled companies in finding alternative equity and financing opportunities.

Tim is also responsible for the management of the Firm’s Litigation Support Services, where he has extensive experience in preparing business valuations for a wide range of businesses, and has provided consultation and expert witness testimony relating to valuation issues, antitrust litigation, contract disputes and lost profits analyses. He has also provided consultation and expert witness testimony as a result of forensic accounting engagements where fraud and embezzlement had occurred for various businesses and organizations, including the Erie County District Attorney and New York State Attorney General.

Tim has been a guest speaker on various committees including those associated with the Bar Association, Commercial Credit Grantors, and the Accounting and Auditing Standards Committee.

Areas of Expertise

  • SEC and regulatory accounting matters
  • Mergers / Acquisitions due diligence and consulting
  • Strategic business planning and estate planning
  • Valuation issues, antitrust litigation, contract disputes and lost profits analyses
  • Forensic accounting

Education

Alfred University, Bachelor of Science in Accounting

424 Main Street, Suite 800
Buffalo, NY 14202

716.332.2638

https://www.linkedin.com/in/tim-mcpoland-b0522817

Joseph M. Aquino

Director

Joseph M. Aquino, CPA, CVA joined Freed Maxick in 1998, and is a Director in both the Firm’s Audit and Accounting Practice and Business Valuation and Litigation Support Practice.

Joe is responsible for the overall planning, supervision and completion of client engagements. He has developed a broad background in accounting and auditing in the manufacturing, real estate, construction and general services industries as well as audits of employee benefit plans.

As a Director on the Business Valuation and Litigation Support Team., his extensive experience includes preparation of valuations for gifting and estate tax purposes, buy-sell agreements, litigation support matters and mergers and acquisitions, including purchase price allocations and impairment testing. Joe has also provided expert testimony in court on business valuation matters.

Professional affiliations

  • Buffalo Chapter of the New York State Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
  • National Association of Certified Valuation Analysts
  • Finance Committee Member, St. Joseph’s Collegiate Institute

Education

Canisius College, Bachelor of Science in Accounting

424 Main Street, Suite 800
Buffalo, NY 14202

716-847-2651

https://www.linkedin.com/in/joe-aquino-cpa-cva-b363b314

Lloyd Arakelian

Director

Lloyd Arakelian, CPA, FHFMA is a Director in the Healthcare Assurance and Advisory Practice of Freed Maxick. Lloyd joined the Firm in 2009 after 14 years with a “Big Four” accounting firm. He has over 25 years of experience serving the healthcare industry with 10 years of hospital experience. He specializes in delivering financial, reimbursement, operational and planning services to a variety of healthcare organizations, including hospitals, integrated delivery systems, home health agencies, and HMOs.

Lloyd has led a wide range of financial consulting engagements including financial projections, feasibility studies, strategic financial planning, financial turnarounds, mergers and acquisitions, and service line reconfiguration. He has coordinated revenue enhancement activities including strategic pricing, charge capture, inpatient and outpatient coding, managed care contracting, and physician billing options that have significantly improved clients’ bottom line performance. Lloyd has directed numerous reimbursement engagements including Medicare and Medicaid rate appeals.

His Medicare appeals experience includes graduate medical education, indirect medical education TEFRA, disproportional share, and physician billing and wage index. His New York State Medicaid appeals focused on substantially changed institutions, volume adjustments, DRG creep, capital, bad debt and charity care, and inter-government transfers. In the area of managed care, he has assisted hospitals with managed care negotiations and led over 30 HEDIS compliance audits and performed various HEDIS consulting engagements, increasing HMO quality measures significantly.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Healthcare Financial Management Association
  • American College of Healthcare Executives

Education

State University of New York at Buffalo, Bachelor of Science in Accounting

424 Main Street, Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/lloyd-arakelian-cpa-fhfma-9317a011

David R. Barrett

Director

David R. Barrett, CPA, is a Director in Freed Maxick’s Tax Practice and has been associated with the Firm for the past 38 years. Dave provides clients with specialized tax research, planning and representation services.

Dave has served as an instructor for the Financial Planning Counselors of Western New York, the University at Buffalo Graduate Tax Certificate Program, the Foundation for Accounting Education, the Becker CPA Review Course, and the New York State Bar Association. He has served on the steering committee for the AICPA/University of Illinois National Tax Education Program and as a Director for the Western New York Planned Giving Consortium.

Dave is frequently quoted in local publications, has made numerous appearances on radio and television programs, and has been named in Money Magazine’s listing of the best tax practitioners in the country.

Professional affiliations

  • New York State Society of Certified Public Accountants (past president)
  • Chairman, 33rd Annual Institute on Taxation
  • American Institute of Certified Public Accountants
  • Estate Analysts of Western New York
  • Institute of Management Accountants

Education

State University of New York at Buffalo, Bachelor of Science in Business Administration

424 Main Street, Suite 800
Buffalo, NY 14202

716.847.2651

Kathryn M. Barrett

Director

Kathryn M. Barrett, CPA, is a Director in Freed Maxick’s Government Services and Not-for-Profit Practice. Kathie is responsible for audits, internal audits, reviews, and compilations of not-for-profit organizations, public school districts, BOCES, government, self-insured municipal insurance consortiums, and non-profit organizations. She has considerable experience with audits in compliance with Government Auditing Standards issued by the Comptroller General of the United States and the Single Audit act of 1996.

Kathie has represented the Firm at various professional seminars and has been a guest speaker at the Association of School Business Officials, Four County School Boards Association, The New York State Society of CPAs, local school districts, and BOCES on various topics impacting school districts.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Member, Genesee and Wyoming County Business Education Alliances (BEA)
  • New York State Society of Certified Public Accountants Public School Accounting Committee
  • New York State Society of Certified Public Accountants Committee for Career Opportunities in the Accounting Profession (for inner-city youths)

Education

State University of New York at Buffalo, Bachelor of Science, Accounting and Finance

One Evans Street
Batavia, NY 14020

585.344.1967

Paul J. Battaglia

Managing Director, Batavia Practice

Paul J. Battaglia, CPA is the Managing Director of Freed Maxick’s Batavia Practice. Paul has been responsible for Firm engagements including medical practices, school districts, manufacturing concerns, agricultural enterprises, commercial enterprises and non-profit organizations. He has extensive experience in mergers and acquisitions, negotiations, design and implementation of financing plans, estate planning and business succession planning. In addition, he has the responsibility to ensure that the missions, goals, and objectives of the Firm are attained.

Paul’s leadership qualities and skills have been recognized in the community through his involvement and recognitions in several community and non-profit organizations. He has served on many boards including United Memorial Medical Center, Catholic Health System, Batavia Rotary Club, United Way, Private Industry Council, Business Education Alliance, Genesee Chamber of Commerce, Genesee Wyoming BOCES, and the YMCA. He has also received many service awards for his community activities.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Institute of Management Accountants
  • National Association of Certified Valuation Analysts

Education

St. Bonaventure University, Bachelor of Business Administration

One Evans Street
Batavia, NY 14020

585.344.1967

https://www.linkedin.com/in/paul-battaglia-a3803219

Thomas J. Berical

Director

Thomas J. Berical, CPA, is a Director in Freed Maxick’s Auditing and Accounting Practice. Tom joined the Firm in 1990 after working for a national audit firm.

During his professional career, Tom has obtained a broad background in the manufacturing, construction and general service industries. He has extensive experience in mergers and acquisitions and has performed numerous due diligence engagements during his career. In addition, he has experience with Securities and Exchange Commission (SEC) regulatory and accounting matters. Tom is also actively involved in the Firm’s manufacturing, construction, SEC, and venture capital / private equity groups. In addition to his client responsibilities, he is involved in the management of the Firm’s Accounting and Auditing Practice and continuing education program.

Areas of Expertise

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Vice Chairman, Food Bank of Western New York
  • Treasurer, Upstate New York Chapter of the Turnaround Management Association

Education

State University of New York College at Fredonia, Bachelor of Science in Accounting

424 Main Street, Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/thomas-berical-5471b8

Michael A. Boeheim

Director

Michael A. Boeheim, CIA, CFE is a director in Freed Maxick’s Asset Based Lending Practice. Mike joined the Firm in 1995 and has over 30 years of experience in the ABL industry. He is responsible for staff supervision, quality control and developing and maintaining lender relationships.

Mike also has experience in portfolio acquisition due diligence and forensic examination assignments of troubled loans involving fraud. He served as an instructor and developed the fraud programs for the Commercial Finance Association Fraud Awareness Workshop and the European Fraud and Audit Conference, and has been a speaker for a number of organizations on various fraud related topics. Mike’s articles have been published in the Secured Lender and the ABF Journal. He has provided Grand Jury testimony and was recognized for outstanding service as an instructor to the Asset Based Financial Services Industry.

Professional affiliations

  • Institute of Internal Auditors (IIA)
  • Commercial Finance Association
  • Association of Certified Fraud Examiners

Education

State University of New York at Buffalo

424 Main Street, Suite 800
Buffalo, NY 14202

716-847-2651

Thomas R. Chiavetta

Director

Thomas R. Chiavetta, CPA, is a Director in Freed Maxick’s International Tax Practice. Tom has over 30 years’ experience in the accounting profession, spending the early part of his career with a “Big Four” accounting firm. Prior to joining the Freed Maxick, he practiced at another Rochester-area CPA firm, where he was a Partner in their Tax Practice.

Tom’s background and experience includes tax compliance and consulting for public (SEC) companies and privately-held businesses operating with multi-state and international operations. Tom oversees the preparation of corporate income tax returns and reviews of annual and quarterly provisions for income taxes. He provides tax compliance and consulting services to multi-national companies, with an emphasis on cross-border transactions including mergers and acquisitions. Tom also provides guidance to clients in working through the complex Subpart F and Passive Foreign Investment Company rules of the U.S. tax code. He is a member of the Firm’s Global Mobility Practice, where he assists multi-national companies in developing policies and administering their global programs including U.S. and foreign tax compliance.

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Education

  • Rochester Institute of Technology, Master of Science, Business Administration, Accounting Concentration
  • Nazareth College of Rochester, Master of Science, Education
  • St. John Fisher College, Bachelor of Science, Mathematics

100 Meridian Centre, Suite 310
Rochester, NY 14618

585.271.2300

https://www.linkedin.com/in/thomas-chiavetta-75578628

Patrick J. Clancy

Director

Patrick J. Clancy, CPA, CFE, joined Freed Maxick in 1999 and is a Director in the Firm’s Auditing and Accounting Practice. Patrick has extensive experience in mergers and acquisitions and has performed numerous due diligence engagements including quality of earnings during his career.

Patrick is responsible for the overall planning, organization, supervision and completion of client engagements. During his professional career, Patrick has obtained a broad background in manufacturing, wholesale distribution, not for profit, government, and real estate industries.

He is also a member of the Firm’s Employee Benefit Plan group, which provides assurance services on defined contribution and defined benefit plans. As a certified fraud examiner, Patrick has experience in forensic accounting engagements where fraud and embezzlement have occurred.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Association of Certified Fraud Examiners
  • Former Treasurer, American Production and Inventory Control (APICS) – Buffalo Chapter
  • Former Treasurer, West Seneca Development Corporation

Education

Canisius College, Bachelor of Science in Accounting

424 Main Street, Suite 800
Buffalo, NY 14202

716.332.2731

https://www.linkedin.com/in/patrick-clancy-3b23a586

Barbara A. Danner

Director

Barbara A. Danner, CPA is a Director in Freed Maxick’s Auditing and Accounting Practice. Barb joined the Firm in 1999 was named Director in 2012. She is a lead Director in the Firm’s Employee Benefit Plan, Not-for-Profit, and Real Estate practice areas.

Barb is responsible for the overall planning, organization, supervision, and completion of client engagements as well as managing engagement teams which provide accounting, auditing and consulting services to clients. She is the Firm’s lead contact at the AICPA Employee Benefit Plan Audit Quality Center and ensures the firms internal controls support compliance with these Organizations. Additionally she spearheads comprehensive training for staff, supervisors and managers in each of these industries on an annual basis that is tailored to each employee’s level of experience. She has also provided support related to various operational and strategic initiatives of her clients and has spoken frequently at seminars regarding “hot topics” and new rules and regulations related to her client base.

Barb is also involved in the Firm’s development initiatives and helped to develop the Firm’s Employee Advancement and Retention Network (EARN). EARN provides mentoring and career development opportunities for all Firm employees.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Hope Chest Buffalo, Board Member
  • Buffalo Place, Treasurer
  • United Way Women’s Leadership Council, Member
  • International Foundation of Employee Benefit Plans, Member
  • Accounting & Financial Women’s Alliance, Member

Education

  • State University of New York at Buffalo
  • Bachelor of Science in Accounting, Finance and Internal Audit

424 Main Street, Suite 800
Buffalo, NY 14202

716.332.2733

https://www.linkedin.com/in/barbara-danner-7737b58

Samuel C. DiSalvo

Director

Samuel C. DiSalvo is a Director with Freed Maxick’s Tax Practice. Prior to joining the Firm, Sam spent over 25 years in the accounting profession with both Big Four firms and private industry. During this time, he gained significant experience with mergers and acquisitions, corporate taxes and compliance, and financial statement tax accounting. As part of his overall experience, Sam spent two years in the Washington D.C. national tax practice of a Big Four firm advising clients on tax developments in legislation, regulations, and policy.

Sam is responsible for providing day-to-day tax advisory services, coordinating, and supervising the preparation of the corporate income tax returns, and reviewing the annual and quarterly provisions for income taxes for both publicly held and privately held corporations. Sam concentrates his practice on joint venture tax matters, merger and acquisition issues, and corporate taxes as well as ASC 740 issues such as purchase accounting, valuation allowances, and international issues. He also has significant experience in identifying tax opportunities in connection with the due diligence reviews of clients’ prior year tax returns.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Admitted to New York State Bar

Education

  • State University of New York at Buffalo, Bachelor of Science in Accounting
  • State University of New York at Buffalo, Juris Doctor, Taxation

100 Meridian Centre, Suite 310
Rochester, NY 14618

585.360.1404

https://www.linkedin.com/in/samuel-disalvo-67870b42

Christopher B. Eckert

Director

Christopher B. Eckert, CPA, is a Director in Freed Maxick’s Healthcare Consulting and Attest Practice. Resident in our Buffalo Office, Chris has over 15 years of experience in public accounting primarily servicing the healthcare industry.

Chris serves as the primary client contact and is responsible for the overall planning, supervision and completing of client engagements. He has developed a broad background in accounting and auditing in the manufacturing, technology and distribution industries, including registrants with the Securities and Exchange Commission. He now exclusively focuses on audits and consulting engagements within the healthcare industry with a concentration on integrated healthcare delivery systems, hospitals and skilled nursing facilities. Chris’ areas of expertise include, but are not limited to, annual financial statement audits, in-depth financial reviews, financial feasibility reviews, business line profitability reviews, business valuation services, preparation and filing of annual cost reports, rate maximization review, business process improvement review, due diligence projects on behalf of both selling and acquiring entities and compliance testing of internal accounting control systems.

Professional affiliations

  • New York State Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
  • Western New York Chapter of the Healthcare Financial Managers Association – President

Education

  • Canisius College, Bachelor of Science in Accounting
  • Master of Business Administration in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.332.2656

https://www.linkedin.com/in/christopher-eckert-cpa-03798a5a

Howard B. Epstein

Director

Howard B. Epstein, CPA, is the Director of Freed Maxick’s International Tax Practice. Howard joined the Firm in 1998 and prior to that, had 10 years of “Big Four” experience serving numerous publicly and privately held multinational clients.

Howard provides tax planning, compliance, and consulting to multinational, domestic and multi-state companies. He works with companies to plan their global expansion, assisting in organizing or restructuring operations, implementing tax minimization strategies and tax saving structures. Howard works in many industries, including manufacturing and distribution, real estate, and various service industries. His expertise includes both inbound and outbound tax planning and compliance for business entities as well as Ex-pat and In-pat services for individuals.

Professional affiliations

  • American Institute of Certified of Public Accountants
  • New York State Society of  Certified Public Accountants
  • Board of Trustees, Leukemia & Lymphoma Society, Western and Central NY Chapters
  • Can Am Council

Education

  • State University of New York at Buffalo, Masters of Business Administration, Bachelor of Science in Finance

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/howardepsteincpa

J. Michael Ervin

Director

J. Michael Ervin, CPA, CFE, is a Director in Freed Maxick’s Auditing and Accounting Practice working out of the Buffalo and Rochester offices. Mike has been with the Firm since 1992 and is responsible for overseeing the planning, organization, supervision and completion of client engagements.

During his professional career, Mike has obtained a broad background in the manufacturing, construction, energy, startup/development stage, not-for-profit, and general service industries. He has extensive experience with Securities and Exchange Commission (SEC) regulatory and accounting matters, Quality of Earnings studies, as well as forensic accounting engagements where fraud and embezzlement have occurred. On a regular basis he oversees services required for clients filing periodic reports under the 1934 Securities Exchange Act and has been involved with multiple transactions assisting clients gaining access to public markets through a variety of 1933 Securities Act filings and from government. He has acted as the engagement director for SEC clients required to asses and report on internal controls over financial reporting.

Mike has developed a strong background in the areas of corporate and personal income tax and of the reporting and compliance provisions outlined in various regulations including the Yellow Book, OMB Circulars (i.e., A-133) and the HUD Consolidated Audit Guide. He also serves as a member of the quality control team, the purpose of which is to monitor the quality of attest services performed by the Firm.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Association of Certified Fraud Examiners
  • Board member, Gateway-Longview, Inc.

Education

  • St. Bonaventure University, Bachelor of Science in Business Administration

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/mike-ervin-8902259

Laura E. Forthman

Director

Laura Forthman, CPA, is a director with Freed Maxick in the Rochester Practice Unit. Formally a partner in Bernardi and Russo, CPAs, she has been in practice for over 20 years.

Laura concentrates her practice in business taxation and the business consulting areas. She counsels clients on tax strategies, planning, and compliance and audit issues, and has significant experience in U.S. and state tax matters. In addition, she has experience in business valuation and litigation matters.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Education

  • State University of New York at Fredonia, Bachelor of Science in Accounting

100 Meridian Centre, Suite 310
Rochester, NY 14618

585.271.2300

https://www.linkedin.com/in/laura-forthman-57929321

Shawn M. Frier

Director

Shawn M. Frier, CPA, CFE, CMPE is a Director in Freed Maxick’s Enterprise Advisory Services Practice. Prior to joining the Firm, Shawn worked for a “Big 6” accounting firm in New York City. Shawn is responsible for the overall planning, supervision and completion of client engagements, audits, reviews, complication, bookkeeping, and tax returns. He has prepared financial statements in various industry formats including consolidations and has coordinated and reviewed work performed by internal auditors, assisted numerous entities in preparing annual budgets and in tax planning and has prepared audit findings for presentation to management. In addition, Shawn is involved with supervising staff, recruiting, training, and internship programs.

Over the years, Shawn has obtained a wide range of experience with manufacturing, financial institutions, distribution, physician groups, not-for-profit, general services industries and SEC and regulatory accounting matters.

In 2011, Shawn was named a winner of Buffalo Business First’s Healthcare 50 Award, which recognizes professionals serving the medical profession and their contributions in improving the quality of healthcare in Western New York. In 2006 Shawn was recognized for his business and community leadership by Business First as a “Forty Under 40” award recipient.

Professional affiliations

  • New York State Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
  • Association of Certified Fraud Examiners
  • Former President – New York State Medical Group Management Association
  • Assistant Treasurer – Jewish Federation of Housing

Education

  • State University of New York at Buffalo, Masters of Business Administration, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/shawn-frier-cpa-cfe-cmpe-50675614

Alan W. Gracie

Director

Alan Gracie, CPA, is a Director in Freed Maxick’s Healthcare Assurance and Advisory Practice. Resident in the Buffalo office, Al has over 25 years of experience in public accounting, including over eight years as a Senior Manager with PricewaterhouseCoopers LLP. He has also worked for two years within the finance department of the former Millard Fillmore Health System.

Al has led numerous assurance and consulting engagements at many industry leading healthcare providers, including those in Upstate New York such as Rochester Regional Health, Catholic Health System, Crouse Health, Erie County Medical Center and Roswell Park Cancer Institute. Nationally, he has led engagements on large, multi-state healthcare providers such as Mayo Clinic, Mercy Health Partners (formerly Catholic Healthcare Partners) and Trinity Health. He is also actively involved in the Leading Edge Alliance and the McGladrey Alliance. Al is a recognized subject matter expert and he frequently provides consultative support to our Alliance partners across the country on various healthcare industry matters.

He has extensive experience in business strategy, mergers and acquisitions, performance improvement, enterprise risk management, fraud and forensics, internal controls, regulatory compliance, and many other finance matters including IPOs, securities registration statements, secondary offerings, tax-exempt and municipal debt offerings, as well as transaction related support.

Al graduated from the State University of New York College at Fredonia and has been licensed to practice public accounting in New York State since 1995.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Healthcare Financial Management Association
  • American Health Lawyers Association
  • Daemen College Board of Trustees

Education

  • The State University of New York College at Fredonia

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/alan-gracie-a680ba22

Larry Hessney

Director

Larry Hessney, CIA, CISA, is a Director leading the Enterprise Risk Management and Technology Services Practice of Freed Maxick. Larry previously served as an Internal Audit Director and Operations and Supply Chain Manager for a Fortune 500 company and as a Principal for PricewaterhouseCoopers and Arthur Andersen. He has been an Adjunct Faculty member of the State University of New York’s Empire State College for over 10 years, teaching Leadership, Management Information Systems, and Economics. Larry has provided auditing and consulting services to a variety of commercial and non-profit clients across New York State. He has completed engagements for entities such as the University of Rochester, New York’s Office of the State Comptroller, Erie County, Eastman Kodak, Welch Allyn, Birds Eye Foods, New Era Cap and many others.

Larry’s experience includes consulting with more than 30 commercial and not-for-profit clients on Sarbanes Oxley compliance, Internal Auditing, SAS 70 audits, packaged system selections and IT consulting projects.

He is a Certified Internal Auditor, Certified Information Systems Auditor, Certified Purchasing Manager and a Certified Six Sigma Black Belt.

Professional affiliations

  • Institute of Internal Auditors (IIA)
  • Information Systems Audit and Control Association (ISACA)
  • President, Western New York Chapter of ISACA

Education

  • Darmouth College, Bachelor of Arts
  • University of Rochester, Simon School of Business, Master of Business Administration

100 Meridian Centre, Suite 310
Rochester, NY 14618

585.271.2300

https://www.linkedin.com/in/larry-hessney-b8ab451

Stephen D. Holt

Director

Stephen D. Holt, CPA is a Director in Freed Maxick’s Healthcare Consulting Practice. Steve joined the Firm in 1988. His primary responsibilities involve overseeing audit, consulting, and cost report functions for nursing home engagements.

Steve advises the nursing home clients in a variety of areas. He has also represented many of his clients in matters before both the New York State Department of Health and Medicare intermediaries. He provides services to his client base which include proprietary and not-for-profit nursing homes, continuing care retirement communities, Programs for the All-Inclusive Care of the Elderly (PACE), assisted living facilities, independent living facilities, and adult day healthcare programs.

Steve also oversees and often assists in the completion of the assignments performed by the Healthcare Financing Division of the Firm’s Specialized Services for Commercial Lenders Group. Assignments have included performing due diligence reviews of SEC companies throughout the country in both the long-term and acute care industries.

Professional Affiliations

  • New York State Society of CPAs
  • American Institute of CPAs
  • Leading Age New York
  • New York State Health Facilities Association

Education

  • Grove City College, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

William Iannarelli

Director

William S. Iannarelli, CPA is a Director in Freed Maxick’s Tax Practice. Prior to joining the Firm, Bill was with a “Big Four” firm for 10 years, serving both domestic and multinational clients.

Bill provides tax planning, compliance, and consulting to multi-national, domestic, and multi-state companies. He works with companies to plan their global expansion, assisting in organizing or restructuring operations, implementing tax minimization strategies and tax provision assistance.

Bill works in many industries, including manufacturing and distribution, transportation, and various service industries. His expertise includes both inbound and outbound tax planning and compliance for business entities as well as Ex-pat and In-pat services for individuals. Bill also helps to coordinate tax training and onboarding initiatives for the Firm’s tax practice.

Professional Affiliations

  • The American Institute of Certified Public Accountants
  • The New York State Society of Certified Public Accountants
  • The World Trade Center Buffalo Niagara
  • Buffalo Niagara Partnership CanAm Council

Education

  • Rochester Institute of Technology, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.332.2720

https://www.linkedin.com/in/bill-iannarelli-a0913232

Henry G. Koziol

Director

Henry G. Koziol, Jr., CPA, CFP™ is a Director with Freed Maxick’s Auditing and Accounting Practice. During his career, Henry’s responsibilities have included overall coordination of services provided to a wide range of clients. These services include the preparation and presentation of financing proposals, personal and corporate cash flow analyses, income and estate tax planning, bankruptcy and workout consulting, and forecast and projections. Henry’s areas of expertise include manufacturing, wholesaling and distribution, and construction.

Henry is also responsible for developing and instituting the Firm’s technology plan, and is a member of the practice development, construction and executive committees. He has served as a member of a peer review team, the purpose of which is to ensure the quality control of certified public accounting firms.

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Past Chairman, Board of the Western New York Chapter of the American Diabetes Association
  • Buffalo Niagara Partnership, Board of Directors

Education

Canisius College, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/henry-koziol-baaa0012

John S. Kropski

Director

As a Director in Freed Maxick’s Healthcare Practice, John Kropski is responsible for leading the supervision and delivery of comprehensive professional services delivered to healthcare service providers.

Over the past 28 years he has experience working with acute care, long-term care, home health care, behavioral health, and physician providers performing a wide variety of assurance and advisory engagements. John uses a specific practical business improvement methodology to collaboratively help clients assess current performance, determine where they want to be, and how to implement accountable action plans towards achieving goals. This is a time of significant change for many providers due to federal, state, and commercial payer driven initiatives.

John is an accredited facilitator on strategy, innovation, new program development, and continuous profit improvement. He often presents to groups and boards as well as performing one-on-one sessions with client leadership and staff.

John is also a subject matter expert on post-acute/continuing care business operations He consults on Medicare/Medicaid regulations, negotiations with managed care companies, development of financial proformas and business plans, due diligence examinations related to the acquisition of health care entities, and preparation of certificate of need applications for new or expanded services.

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants Health Care Committee
  • New York State Health Facilities Association
  • New York State Association of Homes and Services for the Aging
  • Home Care Association of New York State
  • Accredited business improvement facilitator through Mindshop International

Education

Canisius College, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/johnkropski

Laura L. Landers

Director

Laura L. Landers, MPA, CPA, is a Director in the Government Services Practice of Freed Maxick and is responsible for the overall planning, organization, supervision and completion of client engagements. Laura has 25 years of public accounting experience, the majority of which pertains to audit, review and consulting services for government and non-profit agencies. This experience also includes audits in accordance with Government Auditing Standards, and audits in accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Member, New York State Government Finance Officers’ Association, Inc.
  • New York State Conference of Mayors and Municipal Officers
  • Municipal Electric Utilities Association

Education

  • State University of New York at Buffalo, Bachelor of Science, Business Administration
    State University of New York at Brockport, Master of Public Administration

One Evans Street
Batavia, NY 14020

585.344.1967

David L. Mancuso

Director

David L. Mancuso, CPA, joined Freed Maxick in 1997 and is a Director in the Firm’s Assurance Practice, which includes accounting, auditing and advisory services.

Dave is responsible for the overall planning, supervision and completion of client engagements. He has developed a broad background in accounting and auditing in the manufacturing, wholesale, distribution, retail, private equity, oil and gas, employee benefits, and general service industries. He has extensive experience with Securities and Exchange Commission (SEC) regulatory and accounting matters. Dave also has experience performing due diligence and quality of earnings engagements for both mergers and acquisitions and prospective financing. In addition, he has developed a strong background in the areas of corporate and personal income tax.

His responsibilities include in-depth reviews and compliance testing of internal accounting control systems and developing recommendations for suggested improvements in internal controls. He has prepared financial statements in various industry formats including consolidations, and has prepared audit findings for presentation to management. Dave is also involved with supervising and training staff, and has conducted training in accounting and auditing and the employee benefits area.

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Former Board member, National Kidney Foundation

Education

  • St. Bonaventure University, Master of Business Administration in Accounting
  • Bachelor of Business Administration in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/david-mancuso-394b16a

Timothy P. Moag

Director

Timothy P. Moag, CPA is a Director at Freed Maxick. Tim joined the Firm, formerly Battaglia Andrews & Moag, PC, in 1980.

Tim leads the Firm’s Agriculture Business Practice and consults with farm managers on tax, financial, estate and management issues drawing on his expertise in agriculture. He is a member of the Northeast Dairy Producers Association and the New York State Agriculture Society. He also has significant experience with equipment distributors, construction contractors, petroleum dealers and convenience store operations.

Currently, he is serving an appointment to Cornell University’s College of Agriculture and Life Sciences planned giving committee. Tim is a past president of the Board of Directors of the Genesee Area YMCA., serving on the finance committee and YMCA Board of Trustees and was honored as 1994 volunteer of the year. He has also served on the campaign cabinet of the Genesee LeRoy United Way as chairman of the agricultural division.

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Treasurer, LeRoy Business Council
  • Board of Directors, Wyoming County Business Development Corporation

Education

  • Rochester Institute of Technology, Bachelors of Business Administration in Accounting

One Evans Street
Batavia, NY 14020

585.344.1967

Howard A. Rein

Director

Howard A. Rein, CPA, CFE is President of Freed Maxick’s Asset Based Lending Services, LLC, a national niche audit field examination service provider. Freed Maxick’s ABL serves the Commercial Finance Industry by performing pre-loan surveys, collateral monitoring, forensic assignments of troubled loans involving fraud, and quality of earnings studies. Howie has been with the Firm for 34 years after spending four years with Peat, Marwick, Mitchell & Co. (now KPMG).

Howie’s role as President includes the development of lender relationships, technical service delivery, review and supervision of staff, and compliance with lender requirements. He has regularly assisted clients in obtaining bank financing, mergers and acquisitions, budgeting, and bankruptcy. Additionally, he has been assisting the Commercial Finance Industry for more than 25 years in the delivery of ABL field examinations.

A renowned expert in fraud detection, prevention, and litigation support, Howie frequently provides educational lectures on fraud awareness from a lender’s perspective throughout the United States and internationally. He and his staff additionally provide expert witness analysis and testimony as circumstances. Howie is a contributing author for asset based industry periodicals such as The Secured Lender and the ABF Journal. His articles include:  “Detection of Fraud in an Asset-Based Lending Field Exam,” “Orchestrating a Successful Outsourcing Field Exam, Cost Segregation Studies – A Creative New Approach to Financing,” and “Quality of Earnings Studies – a Due Diligence Approach”.

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • National Association of Certified Fraud Examiners
  • Commercial Finance Association Education Foundation Board of Directors
  • Affiliated with several community not-for-profit organizations

Education

  • State University of New York at Binghamton, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

Michael J. Russo

Director

Michael J. Russo, CPA is the Managing Director of Freed Maxick’s Rochester office. Formerly, he was a founding partner in Bernardi and Russo, CPAs and served as the firm’s managing partner for several years.

Mike concentrates his practice to individual and business taxation and business consulting areas, and counsels clients on tax strategies, planning, compliance and audit issues on both U.S., state and international tax matters. He has represented clients in matters before the Internal Revenue Service and New York State Departments of Taxation and Labor. In addition, he consults clients on business formation and profit enhancement matters, as well as compensation plan design.

Mike’s areas of expertise include tax audit representation, choice of entity selection, transfer pricing consulting, and compensation plan design.

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Education

  • Rochester Institute of Technology, Bachelor of Science in Accounting

100 Meridian Centre, Suite 310
Rochester, NY 14618

585.271.2300

Samantha Schafer

Director

Samantha Schafer, CPA, joined Freed Maxick in 2004 after spending five years with a “Big Four” firm. She is currently a Director in the Firm’s Batavia, NY Tax Practice.

Samantha specializes in business and individual income tax and tax consulting, and counsels clients on tax strategies, planning, compliance and audit issues. In addition Samantha has significant experience with New York State credits and incentives such as the New York State Excelsior Jobs program.

Samantha is also a participant in Freed Maxick’s internal employee development program designed to aid in the retention and advancement of all employees.

Professional affiliations

  • AICPA
  • Batavia Rotary, member
  • Batavia Rotary Memorial Foundation, Treasurer
  • Vice President, Genesee County United Way
  • New York State Society of Certified Public Accountants

Education

  • St John Fisher, Bachelor of Science in Accounting
  • Graduate of Leadership Genesee, Class of 2009

One Evans Street
Batavia, NY 14020

585.344.1967

https://www.linkedin.com/in/samantha-schafer-8641b814

Jack Sieber

Director

Jack Sieber is the Director in Charge of Freed Maxick’s Transformation and Strategy Healthcare practice. Jack has over 30 years’ experience and an extensive background with healthcare providers and payors. He focuses on delivering high-value consulting related to strategy, performance improvement and business transformation of healthcare organizations to achieve results.

Most recently, Jack was CFO and Executive VP of Corporate Functions at a for-profit healthcare company. He also previously worked for Roswell Park as AVP of Finance, and Excellus Health Plan as Senior Vice President Network Management. In addition, his career also includes 20 years with a Big Four firm, where he was a National leader in their Healthcare Performance Improvement practice.

Jack is a graduate of the University of Buffalo, a member of the American Institute of Certified Public Accountants, and the New York State Society of Certified Public Accountants.

Professional affiliations

  • Healthcare Financial Management Associate – Past President
  • Associate of the American College of Healthcare Executives
  • Member of the Healthcare Executive Forum
  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Education

  • State University of New York at Buffalo, Bachelor’s Degree in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.332.2738

https://www.linkedin.com/in/jack-sieber-12124728

Ronald J. Soluri, Jr.

Director

Ronald J. Soluri, Jr., CPA, CVA joined Freed Maxick in 1997 and is a Director in the Firm’s Auditing and Accounting Practice.

Ron is responsible for the overall planning, organization, supervision, and completion of client engagements. He is also heavily involved with the Firm’s training programs and has conducted training on software applications and audit methodology.

During Ron’s professional career, he has obtained experience in the, manufacturing, wholesale and distribution, healthcare, construction and not-for-profit industries, as well as offering valuation services. He has also been involved in forensic accounting engagements where fraud and embezzlement have occurred at various businesses and organizations. In addition, he has extensive due diligence experience in regard to mergers and acquisitions and is a member of the Firm’s Business Valuation and Litigation Support team.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • National Association Certified Valuation Analysts

Education

  • Canisius College, Masters of Business Administration in Accounting
  • Canisius College, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/ron-soluri-jr-cpa-cva-28478012

Mark A. Stebbins

Director

Mark A. Stebbins leads the Firm’s Tax Practice and is the Vice-Chairman of the firm. He has over 25 years of experience (13 of those with a Big 4 firm) in accounting and taxation including mergers and acquisitions, tax structuring, tax compliance, tax minimization, and deferred tax strategies. Mark is a member of the Firm’s ASC 740 and International Tax Practice, where he specializes in providing multinational public and private enterprises with ASC 740 outsourcing and tax compliance consulting, international tax planning and compliance, and merger and acquisition assistance. Mark is also a member of the Firms’ SEC practice where his primary responsibility is reviewing ASC 740 for a majority of the Firm’s public company audit clients.

In addition, Mark is responsible for leading the strategic growth of Freed Maxick. His responsibilities include the development of goals and objectives related to industry practice development and new service offerings.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Academy of Finance Advisory Board

Education

  • State University of New York at Buffalo, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.332.2610

https://www.linkedin.com/in/mark-stebbins-553baa103

Michelle A. Sullivan

Director

Michelle A. Sullivan, CPA is a Director in Freed Maxick’s Assurance and Advisory Practice. She has more than 20 years’ experience specializing in the Not-For-Profit, Employee Benefit Plan, and Real Estate practice areas. Michelle is the lead Director of our firms Not-For-Profit practice area and has broad experience and expertise related to this Industry. Her expertise and specialization for these diverse organizations includes Health and Welfare Organizations, Higher Education Institutions and Public Foundations with large investment and endowment pools.

In addition, she also leads the Firm’s Employee Benefit Plan Practice that consists of over 40 personnel and generates annual revenue in excess of $1 million. She is also the Firms lead contact for the AICPA Government Audit Quality Center and the AICPA Employee Benefit Plan Audit Quality Center and insures our firm internal controls support compliance with these organizations.

She has also provided support and consulting services related to various operational and strategic initiatives of her clients. She has spoken nationally on an expert panel for Alternative and other hard to value investments and provided expert witness testimony regarding ERISA litigation.

Michelle is involved in our Firm development initiatives and leads the Employee Advancement and Retention Network (E.A.R.N.) program. The E.A.R.N. program was developed to provide mentoring and development opportunities for employees both personally and professionally. Michelle leads the overall steering committee and is responsible for ensuring that the program is meeting firm needs and producing measurable results on an annual basis. She is also a member of the Firms Trustee committee and Marketing Committee.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Education

  • State University of New York at Buffalo, Bachelors of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/michelle-sullivan-cpa-4129bb11

Donnely L. Warrant

Director

Don L. Warrant is a Director in Freed Maxick’s Tax Practice and leads the Firm’s tax credits and incentives practice where he provides consultation on accessing the various tax credits and incentives for businesses starting-up or expanding operations. In addition, he provides assistance to the various Economic Development agencies located in Western New York in their business attraction and expansion efforts.

Don has 25 years of public accounting experience where he has obtained a broad background in manufacturing, real estate, construction, retail, wholesale, and professional services. He has consulted with hundreds of companies regarding the New York State Empire Zones Program and provided expert testimony.

Don also assists in leading the Firm’s CSP360 Practice, a national practice which provides cost segregation studies on buildings to maximize depreciation deductions, implementation of the new tangible property regulations for building owners, and identification of other tax incentives for building owners.

Don has presented to the Annual Tax Institute and the Buffalo and Niagara Falls Chapters of the Institute on Management Accountants regarding the Empire Zones Program. In addition, he presented to The Manufacturers Association of Central New York on Federal and New York State incentives.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • American Society of Cost Segregation Professionals technical standards committee
  • New York State Association of Realtors
  • Cornell Cooperative Extension of Genesee County
  • Financial Planning Counselors of Western New York

Education

  • Niagara University, Bachelor of Business Administration in Accounting, Minor Computer Science

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

Richard J. Wright, Jr.

Director

Richard J. Wright, Jr., CPA is a Director in Freed Maxick’s Tax Practice and leads the Firm’s Research and Development Tax Credits Practice. He is also the Director in charge of the Firm’s Human Resources Department.

Rich assists manufacturing, technology and software companies in New York and nationally to successfully reduce their tax liabilities by uncovering R&D credits. He has a broad background in tax planning working with closely held businesses, in particular with sub chapter S-corporations, partnerships and limited liability companies. He also has significant experience assisting companies with tax advisory services pertaining to M&A activity.

Rich has other specialty areas including working with high net worth individuals, business owners, and professional athletes with their personal tax planning and compliance needs.

Rich has had articles published nationally on R&D tax credits in Manufacturing and Engineering Magazine, the publication of the Society of Manufacturing Engineers (SME), and Leading Edge Magazine.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Currently the Treasurer of Cayuga Youth Athletic Association
  • Former Board Chair of the Food Bank of WNY

Education

  • St. Martin’s College, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/richard-wright-jr-cpa-66763a16

Jeffrey T. Zawada

Director

Jeff is a Director in Freed Maxick’s Tax Practice and is responsible for the overall planning, supervision and completion of client federal and state corporate income tax returns and accounting for income taxes. He leads the firm’s ASC 740 practice (accounting for income tax) and is also a member of the Firm’s International Tax Practice, where he specializes in providing multinational public and private enterprises with ASC 740 outsourcing and tax compliance consulting, International tax planning and compliance, and merger and acquisition assistance.

Jeff has extensive experience and a depth of knowledge regarding corporate and international tax and consolidated returns. Prior to joining the Firm, he was a Corporate Tax Manager at Henry Schein, Inc., a multinational, publicly traded Fortune 500 company, and at International Motion Control, Inc. a privately held multinational corporation.

In his time with the Firm, Jeff has provided both U.S. and international ASC 740 provision outsource services to Gibraltar Industries, Inc. (NASDAQ:ROCK), Graham Corporation (AMEX:GHM), Ecology and Environment, Inc. (NASDAQ:EEI), as well as Sec ASC 740 audit reviews for Rand Capital Corporation (NASDAQ:RAND) and Transcat, Inc. (NASDAQ:TRNS), as well as servicing a number of multinational private companies with all aspects of tax (including ASC 740) such as API Heat Transfer, Inc., Mark IV Industries, Inc. among others.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Education

  • Canisius College, Bachelor of Science Accounting
  • Long Island University, Master of Science in Taxation

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/jeff-zawada-9b513457