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

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 merger and acquisitions, including purchase price allocations and impairment testing. Joe has also provided expert testimony in court on business valuation matters.

Read Joe’s latest blogs and thought leadership, here.

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
• Board of Trustees Member and Finance Committee Chair, St. Joseph’s Collegiate Institute

Education

Canisius College, Bachelor of Science in Accounting

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 35 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-governmental 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

Kathryn M. Barrett, CPA, is a Director in Freed Maxick’s Governmental Services and Not-for-Profit practice.

Kathryn is responsible for audits, internal audits, reviews, and compilations of not-for-profit organizations, public school districts, BOCES, governmental, 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.

Kathryn has represented the Firm at various professional seminars and has been a guest speaker at the Association of School Business Officials, New York School Boards Association, 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
• Member, Junior Achievement of Western New York

Education

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

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 also 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

• (Past President) New York State Society of Certified Public Accountants
• 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

Certifications and Professional Affiliations

Certified Public Accountant

American Institute of Certified Public Accountants

Education

State University of New York at Oswego

Bachelor of Science, Accounting

Alexis S. Becker, CPA is the Director of Client Accounting and Advisory Services (CAAS) at Freed Maxick.

Alexis is a graduate of John Carroll University and Miami University and has an MBA in Finance. She began her career as a Tax Associate with a PwC, and then joined former Top 50 CPA Firm in the United States SS&G, Inc. in Cincinnati, Ohio. There, she quickly rose to become the National Restaurant Practice leader and member of the firm’s Executive Committee. She continued in that role when SS&G merged with BDO, one of six billion-dollar CPA firms in the United States, before accepting a position in 2016 with a global hospitality conglomerate as the Chief Audit Executive.

Throughout her career Alexis has provided assurance services including audits, reviews and compilations, and also advised clients in the hospitality industry on a wide array of issues including lease accounting, internal control assessments, benchmarking, and funding options. She specializes in all sectors of the restaurant business including franchisors, franchisees, independents, and emerging brands.

Certifications and Professional Affiliations

Certified Public Accountant
American Institute of Certified Public Accountants

Education

John Carroll University
Master of Business Administration, Miami University

Thomas Berical, CPA, is a Director in Freed Maxick’s Auditing and Accounting Practice and is the Assurance Practice Leader. 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. Tom is also actively involved in the Firm’s manufacturing, construction, SEC, and venture capital / private equity groups.

Areas of Expertise

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• Community Ambassador Council, FeedMore WNY
• Past Member, Vice Chairman, Food Bank of Western New York
• Past Member, Treasurer, Upstate New York Chapter of the Turnaround Management Association

Education

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

Ryan E. Caster, CPA is a Director in Freed Maxick’s Auditing and Accounting Practice. He joined Freed Maxick from the “Big 4” and has over 15 years of public accounting experience with a focus in hospitals and health systems, institutions of higher education, charter schools and other not-for-profit entities. During the course of his professional career, Ryan has also obtained additional experience in the manufacturing, retail and professional sports industries.

Ryan’s responsibilities include preparing financial statements in various industry formats including consolidations, and preparing audit findings for presentation to management and governance. Ryan is also involved with supervising and training staff, and has conducted trainings in accounting and auditing, both internally and externally.

Read Ryan’s latest blogs and thought leadership, here.

Certifications and Professional Affiliations

• Certified Public Accountant (CPA)
• New York State Charter School Audit Guide Committee
• WNY Chapter of Healthcare Financial Management Association (HFMA)
• Board Treasurer, REACH Academy Charter School
• Board President, Peaceprints of WNY
• Advisory Board Member, Houghton College – Hope Campus Buffalo

Education

Bachelor of Science in Accounting – Canisius College

Patrick J. Clancy, CPA, CFE, joined Freed Maxick in 1999 and is a Director in the Firm’s Auditing and Accounting Practice. 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.

Read Patrick’s latest blogs and thought leadership, here.

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

Barbara A. Danner, CPA is a Director in Freed Maxick’s Auditing and Accounting Practice. Barb joined the Firm in 1999 and has over 20 years of experience. She is a co-lead Director in the Firm’s Employee Benefit Plan, Not-for-Profit, and Real Estate practice areas.

Barb is also involved in the Firm’s development initiatives and helped to create the Firms Employee Advancement and Retention Network (E.A.R.N. program was developed to provide mentoring and development opportunities for employees both personally and professionally. She is also a member of the Firm’s Finance and Trustee Committees.

Read Barb’s latest blogs and thought leadership, here.

Professional affiliations

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• Hope Chest Buffalo, Board Member & President
• Buffalo Place, Treasurer & Board Member
• 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

Tom Devereaux, CPA, CFE is a Director in Freed Maxick’s Assurance and Advisory Practice. Tom joined the Firm in 2013 and has over 20 years of public accounting experience with a focus in manufacturing, construction, agri-business and employee benefit plans.

During his professional career, Tom has also obtained extensive experience in forensic accounting, fraud examinations, mergers and acquisitions consulting, and general service industries.

Tom’s responsibilities include preparing financial statements in various industry formats, including consolidations, and preparing audit findings for presentation to management and governance. Tom is also involved with supervising and training staff and has conducted training in accounting and auditing, both internally and externally.

EDUCATION

• Bachelor of Business Administration, Accounting, Niagara University

PROFESSIONAL AFFILIATIONS

• Member, American Institute of Certified Public Accountants, 2003 – present
• Member, New York State Society of Certified Public Accountants, 2003 – present
• Member, Association of Certified Fraud Examiners, 2010 – present

COMMUNITY INVOLVEMENT

• Board of Trustees, Treasurer, Lockport Town and Country Club, 2019 – present
• Board of Directors, Treasurer, Hasek’s Heroes, 2010 – 2016
• Board of Trustees, DeSales Catholic School, 2009 – 2012
• Member, Niagara University Accounting Advisory Board, 2009 – 2015

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 – Past President

Education

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

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 ten 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

Education

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

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 leads the firms Securities and Exchange (SEC) practice, as well as the Rochester audit practice. He 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 assess and report on internal controls over financial reporting.

Mike has developed a background in the areas of corporate and personal income tax and 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.

Read Mike’s latest blogs and thought leadership, here.

Professional affiliations

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

Education

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

Laura Forthman, CPA is a Director in Freed Maxick and has over thirty years public accounting experience.

Laura is responsible for providing day-to-day accounting and tax advisory services as well as income tax returns for privately held entities including partnerships, corporations and individuals. She counsels clients on tax strategies, planning, and compliance related issues. In addition, Laura is responsible for coordinating and supervising the preparation of financial statements.

Laura has extensive experience in manufacturing, the various aspects of the real estate and the construction industry, as well as the distribution and service industries.

Professional affiliations

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• Advisory Board, Make-A-Wish Metro New York and Western New York

Education

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

Shawn M. Frier, CPA, CFE, CMPE is a Director in Freed Maxick’s Enterprise Advisory Services Practice and joined the firm in 1993. 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, compilations, 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.

Shawn takes the extra time to get to understand his client’s industry as well as their personal goals, and is always striving to provide the highest level of service in a fast-paced business world. Shawn has many clients that have been with Freed Maxick during his entire career.

Professional affiliations

• New York State Society of Certified Public Accountants
• American Institute of Certified Public Accountants
• Association of Certified Fraud Examiners
• Certified Medical Practice Executive
• Treasurer, Buffalo Jewish Federation
• Past President, New York State Medical Group Management Association
• Past President, Jewish Federation of Housing, 2018-2022
• Past Vice President, Buffalo Jewish Federation, 2020-2022
• Past Treasurer, Autistic Services Inc, 2009-2012

Education

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

Alan Gracie, CPA, is a Director at the Firm and leads Freed Maxick’s Healthcare & Higher Education Practice. Resident in our Buffalo office, Al has over 25 years of experience in public accounting, including over eight years with PwC. Deeply focused on the healthcare industry, Al brings a wealth of experience and perspective to the clients he serves.

He is actively involved in many firm practice and administrative matters and leads our thought leadership and innovation initiatives. He is a nationally recognized subject matter expert and frequently provides consultative support to our affiliated firms within the RSM and Leading Edge Alliances.

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

David is a Director in the Firm’s Risk Advisory Services Practice. David has a broad background, specializing in both financial and technical assessments, compliance and risk engagements, and other audit and consulting projects. His primary focus includes third-party risk advisory and assurance, compliance with laws and regulations regarding internal controls over financial reporting and compliance requirements, and cybersecurity. He has been with the Firm since 2007, helping to grow our risk and compliance consulting services.

David is currently responsible for planning, executing and completing various IT and financial engagements for clients operating in a variety of industries, including government, manufacturing, healthcare and financial services. He is responsible for leading our Firm’s System and Organization Control Reporting practice, which includes having oversight for quality assurance in accordance with AICPA and Firm quality standards, and issuance of all reports. David also leads Freed Maxick’s Payment Card Industry (PCI) practice, directing all RAS practice resources to execute Reports on Compliance and other assessments in accordance with the Data Security Standards. He has led over one hundred SOC engagements, Sarbanes-Oxley consulting projects, PCI compliance assessments and other internal control audits and risk advisory projects for these clients.

Read David’s latest blogs and thought leadership, here.

Certifications and Professional Affiliations

• American Institute of Certified Public Accountants
• Certified Information Systems Auditor
• Qualified Security Assessor
• Board of Governors, Rochester Chapter of the Institute of Internal Auditors

Education

Masters, Business Administration (concentration in accounting) – University at Buffalo, State University of New York

Certifications and Professional Affiliations

• Certified Public Accountant
  American Institute of Certified Public Accountants
• Member, New York State Society of Certified Public Accountants Employee Benefits Plan Committee, September 2022 – present
• Member, Women in Pensions Network
• Member, International Foundation of Employee Benefit Plans
• Member, New York State Society of Certified Public Accountants, 2009-Present
• Member, American Institute of Certified Public Accountants, 2009-present

Education and Credentials

• Bachelor of Science, Accounting, Cum Laude, State University of New York at Geneseo
• Advanced Employee Benefit Plans Audit Certificate – Defined Contribution Plans

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 Certified Public Accountants
• American Institute of Certified Public Accountants
• Leading Age New York
• New York State Health Facilities Association

Education

• Grove City College, Bachelor of Science in Accounting

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 on-boarding 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

Henry G. Koziol, Jr., CPA, CFP™ joined Freed Maxick CPAs, P.C. in 1983 after graduation from Canisius College. He served as Managing Director and Chairman of the Board from 2017-2023. Henry also works closely with the Firm’s CTO and CRO in developing the Firm’s technology, cybersecurity and disaster recovery plans.

During his 35-year career with the Firm, Henry’s responsibilities have included overall coordination of compliance and consulting services to private equity and privately held companies. These services include personal and corporate cash flow improvement, estate tax planning, transaction advisory services, including deal structure and due diligence support. Henry’s areas of expertise include manufacturing, wholesaling and distribution, and construction.

Henry has an active role in supporting the Firms strategic operations, assisting with special projects and transactions to support the overall growth of the Firm.

Professional Affiliations

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• Council of Accounting, Canisius College

Education

Bachelor of Science, Accounting, Canisius College

Certifications and Professional Affiliations

• Certified Public Accountant
  American Institute of Certified Public Accountants
• Member, National Partnership for Hospice
  Innovation, 2004-2021
• Member, National Hospice and Palliative
  Care Organization, 2004-2021
• Member, Center to Advance Palliative Care,
  2010-2020
• Member, New York State Hospice and
  Palliative Care Association, 2004-2020
• Member, Health Financial Management Association, 2010-2021

Education

• Bachelor of Science, Accounting, Canisius College
• Bachelor of Science, Management in Information Systems, Canisius College

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.

Read David’s latest blogs and thought leadership, here.

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

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

Certifications and Professional Affiliations

• Certified Public Accountant
• American Institute of Certified Public Accountants
• Facilitator, Mindshop International, 2017 – 2019
• Member, Home Care Association of New York State, 2015 – Present

Education

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

Certifications and Professional Affiliations

Certified Public Accountant
American Institute of Certified Public Accountants

Education

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

Sanath Rajapakse is a Director in Freed Maxick’s Risk Advisory Services Practice. He specializes in project management, information security, IT audit, regulatory compliance and IT risk and controls assessments. Prior to joining Freed Maxick, Sanath was a Director in the Advisory Services practice of KPMG LLP.

Sanath’s experience includes serving as project manager for pre/post ERP implementation reviews, internal and external audits, enterprise information security assessments, business process redesigns, business continuity planning, attestation services, IT governance and strategy development, and risk and controls assessments. Sanath served as the acting Director of Risk Management at a $2.5B health plan for two years, developing a risk assessment methodology and the first raft of the plan’s ORSA report.

Professional Affiliations

• Certified Information Systems Auditor (CISA)
• Project Management Institute
• Information Systems Auditing and Control Association (ISACA)

Education

• Bachelor of Science, Information Systems, State University of New York, Empire State College

Certifications and Professional Affiliations

Certified Public Accountant

American Institute of Certified Public Accountants

Education

Niagara University

Bachelor of Business Administration, Accounting

Master of Business Administration, Accountancy

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 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.

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

Jack Sieber is the Director in Charge of Freed Maxick’s Strategy and Performance Improvement 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.

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

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

Read Ron’s latest blogs and thought leadership, here.

Professional affiliations

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• National Association Certified Valuation Analysts
• Board of Directors, Junior Achievement of Western New York

Education

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

Mark A. Stebbins leads the Firm’s Tax Practice and is the Vice-Chairman of the firm. He has over 29 years 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’s industry experience includes real estate, manufacturing, retail and distribution including public as well as privately owned businesses.

Mark is a member of the Firm’s Real Estate, Financial Institutions, ASC 740 and International Tax practices, 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 Firm’s 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. He is a member of the Executive, Finance and Compensation Committees.

Read Mark’s latest blogs and thought leadership, here.

Professional affiliations

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

Education

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

Susan is a Director in the firm’s Tax Practice and is responsible for federal, state, and international tax planning and compliance.

Her area of practice focuses on corporate, federal, multi-state, and international taxation. She is a leader in the firm’s International Tax Practice, where she specializes in providing domestic and international tax planning, compliance, structuring, and consulting services to multi-national, domestic, and multi-state companies and individuals. Her expertise includes both inbound and outbound tax planning and compliance for business entities, as well as compliance and consulting services for individuals. She is also a member of the firm’s ASC 740 practice (accounting for income taxes), where she provides ASC 740 provision services for domestic corporate entities. Susan is also a member of the Firm’s E.A.R.N Committee, which focuses on Empowering employees to Achieve success, be Responsive to change and Network to connect.

EDUCATION

• Master of Business Administration, Accounting, State University of New York at Buffalo

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

• Team Manager, Orchard Park Soccer Club, 2020 – 2022
• Youth Basketball Coach / League Commissioner, Orchard Park Youth Basketball Association, 2018 – 2022
• Treasurer, Orchard Park Soccer Club, Inc., 2018 – 2021

Michelle A. Sullivan, CPA is a Director in Freed Maxick’s Assurance and Advisory Practice. She has more than 25 years experience specializing in the Not-For-Profit, Employee Benefit Plan, and Real Estate practice areas. Michelle is the lead Director of our Firm’s 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 lead contact for the AICPA Governmental 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 testimonial regarding ERISA litigation.

Michelle is involved in our Firm development initiatives and co-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 Firm’s Executive Committee, Trustee Committee and the Marketing Committee.

Professional affiliations

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• Member, AICPA Women’s Initiative Executive Committee
• Member, International Foundation of Employee Benefit Plans

Education

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

Certifications and Professional Affiliations

Certified Public Accountant
American Institute of Certified Public Accountants

Education

Canisius College
Bachelor of Science, Accounting and Finance

Certifications and Professional Affiliations

Certified Public Accountant
American Institute of Certified Public Accountants

Education

St. John Fisher College
Bachelor of Science, Accounting

Don Warrant is a Director in Freed Maxick’s Tax Practice. He has over 25 years of public accounting experience where he has obtained a broad background in manufacturing, real estate, construction, retail, wholesale, agricultural, and professional services.

Don leads the Firm’s SALT practice which specializes in state and local tax services, and Cost Segregation practice which specializes in cost segregation studies and other incentives for real estate investment.

Manufacturing & Distribution Industry Experience

Don has presented to the Manufacturers Association of Central New York and the University at Buffalo Startup Series on credits and incentives for manufacturers, and to START-UP Genesee on credits and incentives for start-up companies.

Real Estate Industry Experience

Don specializes in various federal, state and local tax credits and incentive programs which include the Opportunity Zones Program, the Work Opportunity Tax Credit Program, the Rehabilitation Tax Credit Program, the New York State Excelsior Jobs Program, and the New York State Brownfield Cleanup Program.

Don has presented the federal Opportunity Zones Program to the 54th and 55th Annual Tax Institutes, the International Business Innovation Association, the Opportunity Zones Executive Forum, and to the New York State Self Storage Association.

Read Don’s latest blogs and thought leadership, here.

Professional affiliations

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• American Society of Cost Segregation Professionals
• New York State Commercial Association of Realtors
• Cornell Cooperative Extension of Genesee County

Education

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

Thaddeus J. Woronowicz, III, CPA, is a Director in the Freed Maxick’s Tax Practice. Prior to joining the Firm, he was a Corporate Tax Manager of a “Big 4” Firm for 11 years and a Tax Principal at a large local firm.

Ted is responsible for the overall planning, supervision, and completion of engagements for complex entities. Ted’s areas of expertise include federal & state tax compliance and consulting for partnerships, S corporations, individuals, trusts, and C corporations. He has gained extensive knowledge and experience from his work with large family-owned businesses and clients in the real estate, manufacturing, and service industries. Ted is also a member of the firm’s Tangible Property Service Group.

EDUCATION

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

PROFESSIONAL AFFILIATIONS

• American Institute of Certified Public Accountants

COMMUNITY INVOLVEMENT

• Advisory Board Member (former), Camp Good Days and Special Times, Buffalo Chapter