WESTBAY CPAS - Key Persons

Job Titles:

• ABV M & a Specialist
• M & a Specialist
• Specialist

Daniel M. Friedman, M&A specialist, has over thirty years of experience in mergers & acquisitions, accounting, finance, business valuation and litigation support. For the past twenty years, he has specialized in the area of mergers & acquisitions and related business valuation and consulting, and has previously directed those areas with an investment banking firm, a private equity group and a CPA firm during that time span. Mr. Friedman is a graduate of the University of Houston with a Bachelor of Business Administration degree in Accounting. Mr. Friedman also holds an MBA degree from the University of Houston. He is a Certified Public Accountant (CPA) and Accredited in Business Valuation (ABV) from the American Institute of CPAs (AICPA). Mr. Friedman has also served on the AICPA's ABV Credential Committee.

Job Titles:

• Member of the Professional Team

Danielle Finlayson earned a Bachelor's degree in Accounting from Cedarville University. Ms. Finlayson began her career with Raymond James Financial, where she managed the accounting for a family of mutual funds totaling over $1 billion in assets. During her time at Raymond James, she supervised the accounting staff's day-to-day accounting and valuation of the funds, calculated fund performance, prepared and reviewed financial statements and reports, and assisted with various tax filings. As a manager, she performed account reconciliations and reviewed accounting records to identify discrepancies and determine their cause. She ensured the work complied with both company and government regulations and oversaw the annual external audits. She worked closely with senior management to discuss strategies and initiatives as well as assist with Valuation Committees and the Board of Directors affiliated with the family of funds. Ms. Finlayson's 15 years of experience in fund accounting includes initial public offerings, mergers and acquisitions, spin offs, stock splits, options, futures, commodities, and currency exchanges. Her recognitions included the Raymond James Financial Employee of the Month Award for leadership, among others. She and her husband are the proud parents of three children.

Job Titles:

• Member of the Professional Team
• ABV, PFS, CFF, CBA, CVA
• Member of the American Institute of Certified Public Accountants

David Harper holds a Master's degree in Accounting from the University of Virginia. Prior to that, he graduated Summa Cum Laude from Auburn University with a Bachelor's degree in International Business and a Finance concentration. He is a Certified Public Accountant (CPA) - certified in the states of Florida and Georgia. In addition to his CPA designations, Mr. Harper is also Accredited in Business Valuation (ABV), a Personal Financial Specialist (PFS), and Certified in Financial Forensics (CFF) through the American Institute of Certified Public Accountants. He is also a Certified Business Appraiser (CBA) through the Institute of Business Appraisers and a Certified Valuation Analyst (CVA) through the National Association of Certified Valuators and Analysts (NACVA). Mr. Harper has received advanced training in the collaborative process as a financial neutral and is also a trainer of collaborative practice. His past experience as an investment advisor representative and general securities representative (Series 7 and Series 66 licensed) through the Financial Industry Regulatory Authority (FINRA) enables him to better serve his clients in a neutral capacity. David Harper's litigation support services includes business valuation and forensic accounting services in both consulting and testifying roles including: Expert witness testimony Financial neutral - collaborative practice Joint expert - litigation cases Court-appointed expert - forensic accounting Mr. Harper's range of experience in business valuation, forensic accounting, and/or business consulting includes: Business operations and controls consulting Business mergers and acquisitions Forensic investigations and funds tracing Business transition and succession planning Collaborative process and collaborative practice Marital dissolution and other family law issues Grand theft, fraud, and other criminal investigations Gift and estate tax valuations Shareholder disputes Equitable distribution arrangements Equity compensation strategies Financial modeling Retirement savings and life insurance plans Corporate and individual tax/investment strategies Mr. Harper began his career with Ernst & Young in its Assurance and Advisory Business Services practice. After several years with E&Y, he spent six years with Retirement Capital Group specializing in executive compensation and benefit strategies, business valuation, and financial planning for individuals, corporations, partnerships, and non-profit organizations around the country. After RCG, Mr. Harper was with Brauer & Harper CPAs, PA for four years specializing in business valuation, forensic accounting and litigation support services. Mr. Harper currently serves as founding partner of Westbay CPAs, established in 2013. Mr. Harper is a member of the American Institute of Certified Public Accountants, the Institute of Business Appraisers, the National Association of Certified Valuators and Analysts, Tampa Bay Academy of Collaborative Professionals (Board Member), Next Generation Divorce (former Board Member), and the International Academy of Collaborative Professionals. He is also former co-chair of the Clearwater Bar Association Collaborative Law Section and former co-chair of the Florida Academy of Collaborative Professionals Statewide Conference. Mr. Harper has presented/lectured on topics such as business valuation, forensic accounting, collaborative practice, and financial analysis and modeling on more than 25 occasions. He is also a chapter author of two books published by the American Bar Association and Open Palm Press. He and his wife are the proud parents of four children.

Job Titles:

• Bar Registered Paralegal Westbay CPAs 2022 - 01 - 03T12
• Florida Bar Registered Paralegal

Kathy has over 25 years of experience in the legal field. Throughout her extensive career, Kathy has used her analytical and organizational skills to provide detailed and comprehensive support to attorneys and their clients. With extensive experience in handling complex divorce litigation, she has been involved from start to finish in all stages of litigated cases. Kathy joined Westbay CPAs in 2021. During the prior 16 years, Kathy worked in the area of family law as a paralegal with Tampa Bay area firms including Koch & Hoffman (merged with Older, Lundy, Alvarez & Koch), Kim Kaszuba, P.A., and Connie R. Stephens, P.A. Over her many years of experience, Kathy has developed a specialization in discovery management, including analysis of financials affidavits, income and expense analysis, discovery requests and disclosures, and preparation of mediation summaries & trial exhibits. Within Westbay CPAs, Kathy provides her specialized skillset to attorneys and their clients through the combination of her extensive experience in the legal field, her specialization in discovery management and analysis, and her passion for providing the highest level of client service. Kathy and her husband, Rick, have two grown children, and have lived in the Tampa Bay area since 2005. She and her husband enjoy exercising, biking and walking around their neighborhood in downtown Safety Harbor.

Job Titles:

• Certified Public Accountant
• Member of the Professional Team
• ABV

Rachel Fisch is a licensed Certified Public Accountant (CPA) in the state of Florida and holds the Accredited in Business Valuation (ABV) designation. Ms. Fisch is trained in the collaborative process as a financial neutral. Her litigation support experience includes business valuation and forensic accounting for both commercial and family law. In addition to her experience in business valuation and litigation support services, Ms. Fisch also has over 17 years of experience in audit, attest and related advisory consulting services. Beginning her career as a cost report auditor for a fiscal intermediary for the Centers for Medicare & Medicaid Services, Ms. Fisch learned early on compliance auditing and the risk-based approach. From there, she transitioned to public accounting and auditing for privately-held companies, non-profits and local governments; her services included controls testing and consulting related to the effectiveness of her clients' policies and procedures guiding internal controls. This is where she learned what it meant to be a trusted business advisor. Clients would rely on her advice when making decisions that would impact their profits or designated funds. Ms. Fisch's broad range of experience in forensic accounting includes cash tracing, embezzlement, lost profits, misappropriation of assets, financial reporting fraud, Ponzi schemes, off balance sheet reporting and undisclosed assets. Her litigation support experience includes divorce and related family law issues, personal injury, contract disputes, partnership disputes and damage estimates. Ms. Fisch's broad range of business valuation experience includes valuations for purposes of estate planning, tax planning, employee stock options, employee stock ownership plans, divorce and succession planning. Ms. Fisch graduated Cum Laude from Creighton University with a bachelor's degree in Business Administration. Professional memberships include the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, Tampa Bay Women's CPAs, Next Generation Divorce and the International Academy of Collaborative Professionals. The CPA and ABV license designations require annual continuing education, which Ms. Fisch uses to stay current on all issues relating to business valuations, tax and accounting.

Job Titles:

• Certified Public Accountant
• Member of the Professional Team
• CFE

Shannon Green is a Certified Public Accountant (CPA) and a Certified Fraud Examiner (CFE) with over 17 years experience in forensic accounting. Ms. Green earned a Bachelor's degree in Accounting from Illinois State University (ISU) in Bloomington, IL in 1994 where she earned a perfect 4.0 GPA in all accounting-related courses. That same year, Ms. Green received the distinguished "Airman of the Year" Award with the United States Air National Guard and served in the U.S. Military from 1990 to 1995 when she was honorably discharged. Upon graduation from USAF basic training, she was awarded the Honor Graduate designation which is given to the top graduate in the class. Due to her superior performance in the college classroom, she was asked by her professors to tutor students in the areas of Calculus, Algebra and Micro Economics (at Lincoln Land Community College), and Financial Accounting while at ISU. Ms. Green is licensed as a CPA in Florida and California and holds her CFE designation through the Association of Certified Fraud Examiners. Ms. Green began her career with State Farm Insurance Companies at their Corporate Headquarters in Bloomington, IL as a Supervising Financial Systems Accounting Analyst. Her responsibilities included developing internal audit and technical procedures as well as financial analysis, project management and information systems support. She interpreted and implemented legislative changes into the compensation system and directed a team of Accounting Systems Analysts and Programmers. She worked for State Farm for 5 years until she relocated to Southern California. Ms. Green then joined the internationally recognized forensic accounting firm of Hagen, Streiff, Newton & Oshiro (HSNO) where she worked from 2001 to 2015. At HSNO, Ms. Green specialized in the investigation and measurement of damages involving first party property claims, employee and corporate fraud, third party claims, product liability matters, business interruption and lost profits, contingent business interruption, extra expense, inventory, construction losses, third-party damage claims, bankruptcy, personal injury and malpractice suits. Ms. Green has provided forensic accounting, investigation and measurement of damages services throughout the United States and Mexico with an aggregate claim amount exceeding $500 million. She has performed earnings projections and business valuations related to divorce and other family law matters, partnership disputes, product liability, personal injury and various third party claims. She has investigated fraudulent matters including employee dishonesty, fund diversion, thefts of cash and inventory and financial statement manipulation. She has provided testimony relating to a United States Federal Court proceeding and a product liability and loss of earnings suit in a State Court, and created trial exhibits that were used to arbitrate and settle lawsuits relating to construction defect, loss of earnings, malpractice and disputes. Ms. Green has experience in construction losses, construction defect, and construction funds diversion. Ms. Green has experience in auditing and evaluating construction jobs exceeding $350 million in cost, reviewing of general contractor and subcontractor contracts, performing evaluations to ascertain if there were duplication of charges, overcharging of materials, overcharging of man hours, disallowed mark-ups and other areas of construction billing often prone to errors or dishonest practices. Additionally, Ms. Green is also experienced in family law matters, including alimony, child support, standard of living analysis, equitable distribution and other family law issues. She is trained in collaborative practice and has been involved in numerous collaborative cases.

Job Titles:

• Member of the Professional Team
• Member of the

Teri Gloeckl earned a Bachelor's degree and a Master's degree in Accounting from Florida State University ("FSU") graduating in the top of her class. Due to her superior performance in the classroom she was selected to teach accounting in the College of Business and represent FSU as a student spokesperson while in the graduate program. Ms. Gloeckl is a Certified Public Accountant (CPA) in the state of Florida. Ms. Gloeckl began her career with Ernst & Young ("E&Y") in the Tampa office concentrating in audit for a variety of industries including healthcare, manufacturing and banking and has over 20 years of experience in financial analysis, accounting and auditing. Ms. Gloeckl also worked in E&Y's Boston office within the real estate investment advisors group. While serving in this role, Ms. Gloeckl analyzed potential syndication investments for Fortune 500 companies and other clients of the firm. In addition to her work with E&Y, Ms. Gloeckl was VP of Syndication for a Tampa Bay investment firm, successfully managing over 300 properties in private placement offerings with investments totaling over $150 million. During her years with this firm, she was responsible for the preparation of financial projections, tax return reviews, analysis of fund performance, and was also involved with multifamily housing development loans and federal tax credit programs. Additionally, Ms. Gloeckl worked with the internal audit group of Honeywell International ("Honeywell") investigating fraud and mischarges. In this role Ms. Gloeckl advised upper management and coordinated with government representatives from DCAA. Ms. Gloeckl has been a member of the AICPA, FICPA and was a recipient of the Golden Herald Award, Beta Alpha Psi, and Business Women of America Scholarships based on academic excellence and leadership skills.