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About Freed Maxick & Battaglia, CPAs
Freed Maxick & Battaglia, CPAs advises public and private companies in Western New York on ways to enhance profitability, save taxes, improve accountability and preserve wealth. With over 200 professional and administrative personnel, Freed Maxick & Battaglia operates with five major departments: Accounting & 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 & distribution, governmental and not-for-profits.
Local Ownership with the National Resources of RSM McGladrey

Freed Maxick & Battaglia, CPAs has the distinction of operating an Alternative Practice Structure with RSM McGladrey. In addition to being Western and Upstate New York's (NY) largest public accounting firm and a Top 100 firm in the U.S., we also operate as the Western New York (Buffalo, Rochester) office of RSM McGladrey. It is through RSM McGladrey, that our local professionals deliver our tax and consulting (non-attest) services through. This arrangement enables Freed Maxick & Battaglia, a licensed CPA firm that provides attest services (audit), and RSM McGladrey, Inc., a business services company that provides non-attest (tax and consulting), to work together to serve the business needs of mid-sized companies. It is the common goal of Freed Maxick and RSM McGladrey to provide seamless financial services to help our mutual clients increase shareholder value and personal wealth.
How Do You Benefit From Our Relationship with RSM McGladrey?
Through our formal affiliation with RSM McGladrey we have the resources of the 5th largest accounting firm in the United States, while still maintaining our independence and ability to make decisions locally. At a time when the Big 4 firms are exiting the Western New York market we have become the professional services firm of choice. 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.
Why Is This Structure Necessary?
The CPA profession is highly regulated, with firms and individuals licensed bystate boards of accountancy. In addition, CPA firms must comply with a wide array of rules and regulations established by a variety of professional and governmental groups. Generally, state laws require individual CPAs who are active in the business to own CPA firms - no states currently allow for corporate ownership of any portion of a licensed CPA firm.
How Does This Work?
Freed Maxick & Battaglia, CPAs is a separate legal entity owned by the CPA partners and operated under the direction of a board of directors, independent of RSM McGladrey, Inc.
RSM McGladrey is managed by a chief executive officer, a board of directors, and an executive management committee. Utilizing a client service approach that results in seamless service to our clients, Freed Maxick provides regulated CPA services, primarily audit and assurance services and RSM McGladrey provides non-regulated services, including consulting, tax, and accounting services.
The Result
FMB has a 48-year history of professionalism and a reputation for providing trusted, quality service - a commitment that has not changed. Freed Maxick and RSM McGladrey share a common purpose: We are in business to be a significant contributor to our clients’ long-term profitability and success. We have an organizational structure which lends itself uniquely to serving mid-market clients, which covers a wide range of size and sophistication. We view this as an advantage to our clients. Freed Maxick & Battaglia has unequaled depth in highly skilled, talented professionals in Western New York including a rich mixture of very seasoned former Big 4 professionals and “home grown” talent. Our firm has made a commitment to grow and keep pace with the needs of our clients. We are dedicated to providing our clients high quality, valued added service founded upon constant communication.
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