Alternative Practice Structure with RSM McGladrey 

Freed Maxick & Battaglia, CPAs is truly a unique firm. While some locally owned firms participate in "network alliances" with larger national firms, the clients of Freed Maxick & Battaglia, CPAs have the advantage of something far different....and far superior. We have the distinction of operating an Alternative Practice Structure with RSM McGladrey, the 5th largest accounting firm in the US. Though separate and independent legal entities, Freed Maxick and RSM McGladrey work together to serve clients’ business needs. RSM McGladrey is not a licensed CPA firm. 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.

Expanded Services Delivered on a National and International Scale




RSM McGladrey ranks as the fifth largest U.S. provider of accounting, tax and business consulting services, with 8,000 professionals and associates in nearly 100 offices.

Services	Industries	National Reach
Tax Services Business Consulting Retirement Plan Services Investment Banking Audit & Assurance International Business	Real Estate Banking/Financial Institutions Government Entities Health Care Manufacturing/Wholesale Distribution Financial Services Private Equity Groups Not-For-Profit Commercial Fishing Government Contracting Private Clubs Tribal Services Gaming Industry Services Construction  Technology

RSM International is represented by affiliate independent members in 64 countries. The combined organization has almost 25,000 professionals in more than 660 offices and generates total fee income exceeding US $3.06 billion, placing it amongst the Top Seven international accounting organizations world-wide

Services	Industries	International Reach
Accounting Audit Consultancy Corporate Advisory IFRS Other Attestation Risk Assurance Tax	Construction Corporate Agribusiness Education Financial Institutions Health Care Manufacturing Mining Services Private Equity & Venture Capital Professional Services Retail Telecommunications Utilities

 How Do You Benefit From Our Relationship with RSM McGladrey?

Through our formal arrangement 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.

For more information regarding RSM McGladrey:

Toll Free: 1-800-777-4885

Send Request for Proposals to:

Freed Maxick & Battaglia, CPAs    Attn: Eric Majchrzak    424 Main Street    Liberty Building, Suite 800    Buffalo, NY 14202    or send via email here

Robert Glaser, CPA
Managing Director