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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 reduce risk. We specialize in helping our clients discover and achieve their bottom-line potential and we provide sound business advice based upon our depth of services vast experience in a broad array of industries.

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’re different because we have the bench strength to provide a wide array of services with highly skilled professionals, but we are not burdened by cost structure or bureaucracy. 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.

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

What started as a small team of accountants in 1958, has grown into 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 across New York State in Buffalo, Batavia, Rochester, and Syracuse.

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 through strategic alliances, or expanding our service and industry practices to reach new audiences—Freed Maxick will continue to transform with the times.

WNY Biz Hall of Fame

Our Purpose


Our purpose and core values are the fundamental building blocks for how we conduct business every day, and we believe them to be as important to you as they are to us.

 

Our Purpose

We believe in making a difference in people’s lives through our passion for helping others. We inspire those around us to embrace curiosity and see potential. By developing personal relationships, we foster growth and build value.

 

Our Core Values

Performance Team – We are passionate about helping our clients; your success is our key focus.

Take it Personally – We are personally invested and take pride in everything we do.

Ahead of the Curve – Creative approaches and collaborative efforts to deliver the right advice.

Communication that Matters – We listen first, and are forthright about opportunities, issues and concerns.

In it for the Community – Being active members of the community where we work, live and play is a fundamental component of the Firm.

Each individual at Freed Maxick follows these five core values, which help us maintain the highest degree of professionalism in our industry and define how we interact with clients and colleagues.

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
  • Canisius College Council of Accountancy
  • Clarence Heritage Business and Professional Women
  • Epilepsy Association of Greater Rochester
  • 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
  • Leukemia Society of America
  • Northeast Kidney Foundation of Greater Buffalo
  • 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.

 


RSM US Alliance

Freed Maxick CPAs, P.C. is a member of RSM US Alliance, which provides its members with access to resources of RSM US LLP. RSM US 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. Members of RSM US Alliance have access to RSM International resources through RSM US LLP but are not member firms of RSM International. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International. The RSM™ logo is used under license by RSM US LLP. RSM US Alliance products and services are proprietary to 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.

Henry G. Koziol

Managing Director

Henry G. Koziol, Jr., CPA, CFP™ joined Freed Maxick CPAs, P.C. in 1983 and was elected Managing Director in 2017 and is Chairman of the Board. As Managing Director, Henry is responsible for directing the strategic growth of the Firm. During his professional 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.

 

Areas of Expertise

  • 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 Street, Suite 800
Buffalo, NY 14202

716.847.2651

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

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, 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.

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

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 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

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 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

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 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

One Evans Street
Batavia, NY 14020

585.344.1967

Thomas J. Berical

Director

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

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 of Freed Maxick Asset Based Lending Services, LLC, a national field examination service provider. Mike has over thirty years of experience in the Asset Based Lending industry where he has performed due diligence in portfolio acquisition and forensic examination assignments of troubled loans involving fraud. He is a Certified Internal Auditor and Certified Fraud Examiner. He has had several articles published in the industry trade magazines Secured Lender and the ABF Journal. His responsibilities include staff supervision, quality control and developing and maintaining lender relationships.

Mike has been a speaker for a number of organizations on various fraud-related topics. He has developed the Fraud program and served as an instructor for the Commercial Finance Association Fraud Awareness Workshop, Field Examiner School, Collateral Control Workshops and the European Fraud and Audit Conference. Mike has also provided Grand Jury testimony and was recognized with the award of excellence for outstanding service as an instructor to the Asset Based Financial Services Industry.

Professional affiliations

  • Institute of Internal Auditors (IIA)
  • Board of Directors, 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

Ryan E. Caster

Director

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.

 

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

https://www.linkedin.com/in/ryan-caster-cpa-a593a65/

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 Freed Maxick, he practiced at another Rochester-area CPA firm, where he was a Partner in their Tax Practice.

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 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 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.

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

424 Main Street, Suite 800
Buffalo, NY 14202

716.332.2733

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

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 – Past 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 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

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

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

J. Michael Ervin

Director

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.

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

424 Main St., Suite 800
Buffalo, NY 14202

716.332.2649 | 585.360.1406

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

Laura E. Forthman

Director

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

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, 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 clients 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
  • Past President – New York State Medical Group Management Association
  • President – Jewish Federation of Housing
  • Certified Medical Practice Executive
  • Past Treasurer, Autistic Services Inc, 2009-2012

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 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

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

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

David J. Hansen

Director

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.

 

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

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 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

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

William S. 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 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

424 Main St., Suite 800
Buffalo, NY 14202

716.332.2720

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

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 J. McPoland

Director

Tim joined Freed Maxick CPAs, P.C. in 1985. During his professional career, Tim has developed a concentration in SEC regulatory and accounting matters. He has over thirty years 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, retail, wholesale, nonprofit, private equity 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 mergers and acquisitions, income taxes, estate, succession planning and assisting troubled companies in finding alternative equity and financing opportunities.

He 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, solvency, Ponzi schemes, 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.

Professional Affiliations

  • Finance Committee Member, Country Club of Buffalo, 2016-Present
  • Audit/Finance Chairman, Board Member, Buffalo Club, 2015-Present
  • Standards Board Member, NAVCA, 2019-2022
  • Treasurer and Board Member, Aspire of WNY, Inc., 2013-Present
  • Vice Chairman and Board Member, Buffalo State College Foundation
  • Board Member, Buffalo Niagara Partnership
  • Board Member, RSM Alliance Executive Advisory Board, 2014-2017

Education

Alfred University, Bachelor of Science in Accounting

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

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

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

Sanath Rajapakse

Director

Sanath Rajapakse is a Director in Freed Maxick’s Enterprise Risk Management 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

424 Main St., Suite 800
Buffalo, NY 14202

716.847.2651

https://www.linkedin.com/in/sanath-rajapakse-204156b

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 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

100 Meridian Centre, Suite 310
Rochester, NY 14618

585.271.2300

Jack Sieber

Director

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

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 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.

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

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 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.

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

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 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

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 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.

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

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. He is also the Director in charge of the Firm’s Human Resources department.

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 assists manufacturing, technology and software companies in New York and nationally to successfully reduce their tax liabilities by uncovering R&D credits.

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.

Professional affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Board of Directors, Harmac Medical Products, Inc. (Buffalo, Ireland and Mexico)

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