FREEDMAXICK - Key Persons
Adam J. Poole, CPA, is a Director in Freed Maxick's Enterprise Advisory Services Practice and joined the Firm in 2008.
Adam is responsible for the overall planning, supervision and completion of client engagements. He focuses on audits, reviews, compilations, bookkeeping and tax returns within various client industries. His responsibilities include in-depth reviews and consulting projects, bookkeeping assistance and training, outsourced accounting functions, and detailed recommendations for improvements in internal controls. Adam also provides CFO level services to multiple clients and manages back-office accounting functions.
In addition, Adam is responsible for both the preparation and review of corporate and personal tax returns, including consultation regarding tax planning and identifying potential tax saving opportunities for the Firm's clients. Adam specializes in small to medium sized businesses as well as family owned business across multiple industries. Adam is also active in the community and serves on the board of directors for two local not for profit organizations.
Job Titles:
- Director
- Director at the Firm
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
Job Titles:
- Director
- Is the Director of Client Accounting and Advisory Services ( CAAS ) at Freed Maxick
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.
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.
Cara Rossi, CPA is a Director in Freed Maxick's Tax Practice. She has over 10 years of tax experience with a focus in ASC 740, tax consulting and planning, and tax return preparation. Prior to joining Freed Maxick, Cara had a successful career in tax compliance and ASC 740 at a "Big 4" accounting firm and worked as a tax consultant, assisting multiple Forbes top 100 companies with their tax technology groups and tax compliance. She has worked for clients in the manufacturing, regulated, and general service industries.
Cara has significant experience assisting her clients in the area of tax compliance, including the preparation and review of federal, state and international tax filings as well as successfully supporting clients through Federal and state audits and notices.
In addition, she has extensive experience in both auditing and preparing the accounting for income taxes of complex public companies. She has worked with companies to calculate or audit the provision for income taxes and has audited and prepared the necessary disclosures in the Form 10-K and Form 10-Q filings.
As a leader within our ASC 740 specialty group, Cara has authored thought leadership content regarding issues affecting her clients. In addition, Cara is involved in our Employee Advancement and Retention Network (E.A.R.N.) program, through which she provides mentoring and development opportunities for employees both personally and professionally.
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
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.
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
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
Job Titles:
- Director
- Director in Freed Maxick 's Tax Practice
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.
Henry Koziol becomes the 5th Managing Director at Freed Maxick, marking the next era of leadership at Freed Maxick.
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
Job Titles:
- Member of the Board
- President
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.
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
Job Titles:
- Director
- Director in Charge of Freed Maxick 's Strategy
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
Job Titles:
- Director
- Director in Freed Maxick 's Tax Practice
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.
Jennifer Bean, CPA, is a Director in Freed Maxick's Rochester Enterprise Advisory Services Practice. She is responsible for the overall planning, supervision and completion of engagements for a diverse client base including manufacturing, professional service firms, estates and trusts, technology development and not-for-profit organizations. In addition, Jenny has expertise in complex tax research and analysis. She is responsible for leading and training the Rochester tax and engagement services department staff as well as preparation and review of various business and personal income tax returns. Jenny has helped numerous clients claim valuable tax credits and reduce federal and state tax liabilities through strategic planning. She works closely with clients to provide consultation and advisement in focused areas of tax planning and remains attentive to legislative changes impacting the code so her clients can utilize the credits and effectively strategize for future opportunities.
Jenny is closely involved with her clients and their businesses as well as her Freed Maxick staff and colleagues. She is dedicated to the training and mentoring of new staff at Freed Maxick and involved in the Company's Advocacy team promoting employee satisfaction and coordination of successful Firm events.
Jonathan Tretter, CPA is a Director in Freed Maxick's Enterprise Advisory Services Practice who focuses on corporate and flow-through tax, high-net worth individual taxation, and federal & multi-state taxation. In addition to taxation, Jonathan leads review and compilation attest engagements for his clients. Additional areas of focus in taxation include federal and state tax credits and incentives, methods of accounting, UNICAP 263A, estate and business succession planning, along with tangible property and cost recovery. Jonathan was a leader in the firm's response to federal legislation surrounding the CARES Act most notably focused on the Paycheck Protection Program and the Employee Retention Credit.
Jonathan has over 11 years of public accounting experience. During his professional career, Jonathan has worked with manufacturing, automobile dealerships, real estate, equipment rental and sales, construction, restaurant and hospitality and medical and professional service clients to save taxes and preserve wealth. Jonathan stays abreast to all regulatory and legislative changes to properly consult and advise his clients.
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.
Kathleen Carey is elected the first female 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
Job Titles:
- Director
- Director in Freed Maxick
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
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
Job Titles:
- Director
- Member of the Firm 's Real Estate
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
Job Titles:
- Director
- Managing Director of Freed Maxick 's Rochester
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
Michelle Sullivan was the first woman elected to serve on the firms Executive Committee.
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
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
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
Ron Soluri, Sr. becomes the 3rd Managing Director, after joining the firm back in 1973.
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
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.
Job Titles:
- Director
- Director in Freed Maxick 's Risk Advisory Services Practice
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
Shauna VanRemmen, CPA is a Director in Freed Maxick's Tax Practice. Shauna spends a significant time in the Firm's flow-through taxation service area, assisting companies in preparation of their income tax returns in accordance with their operating agreements.
She has developed a broad background in tax planning, consulting, and tax return preparation for S Corporations and Partnerships in the real estate, construction, manufacturing, healthcare, and professional service industries.
Shauna's core areas of expertise include tax planning, tax return preparation, tax advisory services pertaining to partnership agreement compliance and review, partner allocations under IRC Section 704, business exit strategies including tax consequences and liquidation modeling, and preparation and maintenance of tax and 704(b) basis schedules. Her industries of expertise include real estate, construction and service providers. Additionally, she specializes in other areas including tax structuring and planning opportunities associated with Merger and Acquisitions, ESOP services, as well as experience with tax planning for high net worth individuals.
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
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
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.
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
Job Titles:
- Director
- Director at Freed Maxick
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
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