About Wiley

John Wiley & Sons, Inc.Wiley is a global publisher of information for professional, educational, and scientific audiences, including an extensive list of industry-leading journals and dominant undergraduate textbooks.

Wiley's professional accounting program includes the bestselling Wiley CPA Exam Review, the innovative CPAexcel program, test-prep for CMA and CIA exams, authoritative GAAP and IFRS annuals, and deep programs on business valuation, fraud, corporate finance and practice development.

Wiley Advantage Audit is an easy to use, risk-based audit planning aid and audit program series, designed to help auditors comply with risk-based professional standards in a straightforward manner and simplify the work of their low-complexity audits.

About the author team

WithumSmith + BrownBased on the works of Mark Lilling,Wiley Advantage Audit has been updated and is now maintained by a WithumSmith + Brown PC team led by James Rockwitz. http://www.withum.com

James L. Rockwitz - CPA, Partner

Jim is a partner based out of the New York City office of WithumSmith+Brown, PC, and has over 40 years of professional accounting experience. He specializes in accounting and auditing services. Jim possesses industry expertise in a variety of key sectors, offering professional advice to real estate, manufacturing, distribution, finance and service companies. Jim received his BBA degree in accounting from Iona College. He is a member of the American Institute of Certified Public Accountants (AICPA). Jim is also affiliated with the New York State Society of Certified Public Accountants (NYSSCPA), where he presently serves on the Peer Review Committee and has served on the SEC Practice Committee and Entertainment Sports Accounting Committee. Jim resides in Queens County, NY.

Glenn Bellomy, CPA, Partner

Glenn has over 25 years of accounting experience and comprehensive background in audit, accounting, tax and management advisory services for clients in a variety of industries including consumer products, not-for-profit, distribution, manufacturing and technology. He is the Practice Leader of the firm's Consumer Products Services Group, working extensively with clients in the restaurant, food & beverage, auto, publishing and retail industries. Here, he assists clients in securing financing, mergers and acquisitions and strategic planning and implementing business and tax strategies. Glenn received his BA degree in accounting from Monmouth University, NJ. He is a member of both the New Jersey Society of Certified Public Accountants (NJSCPA) and the American Institute of Certified Public Accountants (AICPA). In addition, Glenn is very active in the community serving as a Trustee of the Food Bank of Monmouth and Ocean Counties, a member of the Eastern and Western Monmouth Chamber of Commerce and the Monmouth University Business and Industry Council. He is a member of the New Jersey Restaurant Association, The Commerce and Industry Association of New Jersey and the New Jersey Food Council. Glenn resides in Monmouth County, NJ.

Lewis D. Bivona, Jr. - CPA, AFE, Partner

Lewis is a partner based in the Princeton, NJ, office of WithumSmith+Brown, PC, and has 32 years of accounting experience. He is a licensed certified public accountant in the state of New Jersey and is an accredited financial examiner. Lewis specializes in accounting and auditing, internal audit, bankruptcy and consulting services. His industry specialties include healthcare, insurance and pharmaceutical. A graduate of Trenton State College (now The College of New Jersey) in Ewing, NJ, Lewis received his BS degree in accounting. He is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey Society of Certified Public Accountants (NJSCPA), the Healthcare Financial Management Association (HFMA), and the Association of Healthcare Internal Auditors. Lewis is the former chair and current member of the Healthcare Interest Group Committee of the NJSCPA, and currently is a Trustee. He is also past co-chair and current member of the HFMA Reimbursement Committee, and serves on the AICPA's Member Virtual Healthcare Industry Panel and Virtual Insurance Industry Panel. Lewis is the CPE Coordinator for the HFMA, and most recently was been appointed as a member of the New Jersey Business & Industry Association (NJBIA) Healthcare Committee and the South Jersey Chamber Healthcare Committee. Lewis has presented at seminars for the healthcare and insurance industries and was the recipient of the Yeager Award for research he performed for an article on best practices for denial management. Lewis resides in Camden County, NJ.

Frank R. Boutillette - CPA/ABV, Partner

Frank is a partner based on our New York office and has over 25 years of accounting and auditing experience. He is a licensed certified public accountant in the states of New York and New Jersey and specializes in accounting and auditing and business valuation services. Frank is the practice leader of WS+B's Financial Services & Investment Group and has a great deal of experience working with investment companies (hedge funds and mutual funds), broker-dealers, private equity companies, registered investment advisors, closely-held businesses and construction companies. He also performs peer and quality reviews of CPA firms. A graduate of Rutgers University, Newark, Frank received his BA degree in accounting. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA), where he serves as treasurer. Frank is a member of the NJSCPA Peer Review Executive Committee, which administers peer reviews on behalf of the AICPA in New Jersey. He is past chair of both the NJSCPA Accounting and Auditing Standards Interest Group and the NJSCPA Accounting and Auditing Resource Group. Frank is a former member of the Audit Committee for the NJSCPA and past treasurer of the NJSCPA. He was recently appointed to the AICPA Peer Review Board. The Peer Review Board is responsible for maintaining, furthering and governing the activities of the Peer Review Program, including the issuance of peer review standards and peer guidance, while being mindful of the profession's covenant to serve the public interest with integrity and objectivity. Frank is a frequent lecturer on accounting and auditing topics to professional and business groups. He has been quoted in several publications and is the coauthor of three books on accounting. Frank resides in Monmouth County, NJ.

Rick Coyne, CPA, Partner

Rick is the Team Leader for the Consumer Products Services Group, Franchises. He has over 25 years of public accounting experience working with clients in fast food companies, advertising agencies and other creative services professionals, not-for-profit organizations, manufacturers, wholesalers and distributors and other closely-held businesses. Rick received his BA degree in economics and business administration from Ursinus College, NJ. He is a member of the American Institute of Certified Public Accountants (AICPA), Pennsylvania Institute of Certified Public Accountants (PICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA).

David R. Dacey, CPA, Partner, Practice Leader, Employee Benefit

Dave is the practice leader for the Firm's Employee Benefit Plan Services Group, the group that conducts the audits of the Firm's ERISA clients. He has specific expertise with defined benefit, defined contribution, limited scope 401(k), limited scope 403(b) and union health & welfare plans. Dave is also a partner in WithumSmith+Brown's Technical Resources Department and is based in the Firm's New Brunswick office. With over 25 years of professional accounting experience, Dave is a certified public accountant in the state of New Jersey. Dave works with the WS+B accounting and auditing policy committee and is responsible for researching and disseminating updates on technical accounting and auditing pronouncements to the Firm's professional personnel. His experience spans many industries, including various aspects of manufacturing, wholesale and distribution, and service industries including the legal and medical professions, construction and retail.Dave received his bachelor's degree in accounting from Rutgers University, Newark. Before joining WS+B, Dave was a manager with a large regional firm, and with the American Institute of Certified Public Accountants (AICPA). He is a member of the AICPA, where he has participated in various task forces of the SEC Practice Section Peer Review Committee. He is also a member of the New Jersey Society of Certified Public Accountants (NJSCPA) and is a frequent presenter at various NJSCPA educational seminars including the annual ERISA conference for 2010, 2011 and 2012. Dave has also made numerous presentations to other organizations, accounting firms and the business and civic communities and has been a presenter at the National Conference for Peer Reviewers sponsored by the AICPA. Dave resides in Somerset County, NJ.

Maureen DeCicco, CPA, Partner

Maureen has more than 25 years professional accounting and audit experience, encompassing 20 years of public accounting experience and five years in private industry accounting and internal audit. She is the Team Leader of the Firm's Media Broadcasting and Entertainment Group. In addition to serving the broadcasting, construction, manufacturing, distribution, and publishing industries, Maureen specializes in audit and consulting engagements including internal audit and internal control reviews for both financial and operational management. Maureen received her BA degree in accounting from William Paterson University, NJ. She is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). Maureen is also involved in the community serving as a member of the Middlesex County Chamber of Commerce. Maureen resides in Hunterdon County, NJ.

James J. Decker, CPA, Partner
Not-for-Profit & Education Services Group Leader

Jim is a partner based out of the Firm's New Brunswick office and has over 25 years of experience in professional accounting. His areas of focus include not-for-profit organizations as well as closely held businesses in a variety of industries. Jim specializes in audit and consulting engagements for not-for-profit organizations, including those who receive State and Federal financial assistance. Jim is the Practice Leader of the Firm's Not-for-Profit and Education Services Group. Jim graduated from the University of Scranton with a BS in accounting. He is a licensed certified public accounting in the states of New Jersey, New York and Florida and is a member of the American Institute of Certified Public Accountants, AICPA, and the New Jersey Society of Certified Public Accountants, NJCPA. Jim is an active member on many boards. He currently serves as Treasurer for the New Brunswick and Long Branch Ronald McDonald Houses, the Kilgore Foundation and for The Intersect Fund. Prior to these positions, he was treasurer for the Katelyn Schwenzer Foundation.

Alfred Erdmann, CPA, MS, Partner

Al is a partner based in WithumSmith+Brown's New York office and has more than 18 years of professional accounting experience. He is a licensed certified public accountant in both New York and California and assists clients on both coasts. Specializing in accounting and auditing services for individuals and privately-held entities, he has specific expertise with defined contribution and limited scope 401(k) plans. He is dedicated to educating businesses and individuals on the ever-evolving landscape within the accounting industry. Al received a BA degree in accounting & information systems and economics as well as a master's degree in accounting from Queens College. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA). Al is a frequent speaker at various industry seminars and a former adjunct lecturer of accounting at Queens College of the City University of New York. Prior to joining WS+B, Al was a partner with EisnerLubin llp (merged with WS+B in 2011).

Brian Gibney, CPA, PSA, CIRA Technical Resources Partner

Brian is a partner in the Firm's New Brunswick office with over 35 years of public accounting experience. He specializes in audits of not-for-profit organizations and governmentally funded companies and agencies, forensic accounting, quality control, litigation support and bankruptcy, restructuring and insolvency. Brain also has a large amount of experience with International Financial Reports. He as supervised investigative audits for the inspector general of the U.S. Departments of Agriculture, Labor, Health and Human Service, U.S. National Science Foundation, and the States of New Jersey, New York and Philadelphia. He currently serves on the Firm's Technical Resources Group which is responsible for overseeing and reviewing the financial statements issued by the Firm. Brian also serves on one of the Firm's committees which supervises the implementations of International Financial Reporting Standards in addition to being a member of the Firm's Not-for-Profit and Educations Services Group. Brian graduated from Syracuse University with a BS degree in accounting. He is a licensed certified public accountant in the States of New Jersey, New York and Pennsylvania, licensed public school accountant, and certified insolvency and restructuring advisor. Brian has spoken on the recent proposed auditing requirements for not-profits and has authored some of the Firm's e-Flashes released by the Firm's Not-for-Profit and Education Services Group. Brian is a current member of the American Institute of Certified Public Accountants, AICPA, and the New Jersey Society of Certified Public Accountants, NJCPA, New York State Society of Certified Public Accountants, NYSSCPA, and the Pennsylvania Institute of Certified Public Accountants, PICPA. In addition, He is also a member of the Association of Insolvency and Restructuring Advisors, AIRA.

James J. Hannan, CPA, Partner

Jim is a partner based in our firm's Morristown office and has over 25 years of experience with a focus on multi-national private and publicly-held manufacturing, distribution, technology, professional services and pharmaceutical companies. Jim has extensive expertise and knowledge in public offerings, SEC filings, IFRS, private placements and mergers and acquisitions. Jim, in his role as practice leader of WS+B's Manufacturing, Distribution & Transportation Group, is actively involved in the delivery of services to clients within those industries and sectors. He earned a Bachelor of Science degree in accounting from Villanova University and is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey Society of Certified Public Accountants (NJSCPA), the NJBIA Manufacturing Council and the Morris County Chamber of Commerce. Jim is a board member of the Saint Peter's University Hospital Foundation, the Diocese of Metuchen's Foundation for Education and the Immaculata High School Advisory Board.

Leonard Hecht, CPA, Quality Control Manager

Len is a manager in the Firm's Technical Resources Department. He is a licensed certified public accountant in the states of New York and New Jersey. He has over 30 years of professional experience and performs technical reviews of audit and review engagements, handles technical research and consultation involving accounting and auditing matters for staff and clients, and performs numerous technical reviews of not-for-profit and OMB Circular A-133 engagements. Len has expertise in the reviews, compilations and audits of investment companies and Common Interest Realty Associations (CIRAs). He is also a member of WS+B's Accounting and Auditing Services Group, Insurance Services Group, Financial Services and Investment Group and an author of the firm's A&A Blog, The Auditor's Opinion.A graduate of Brooklyn College, Len earned his bachelor's degree in accounting. He started his career in a mid-sized accounting firm in New York City, and also worked at Ernst & Young. Len spent much of his career at the AICPA, working in the professional ethics division, reviewing audit engagements of not-for-profit and governmental entities. Len is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of Certified Public Accountants (NYSSCPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). Len has conducted external training on accounting and auditing issues, concentrating in the not-for-profit and government audit arenas.

Paul E. Kuhl, III, CPA.CITP, Senior Manager

Paul is a senior manager in WithumSmith+Brown, PC's accounting and auditing department. He has more than 30 years of professional experience, including accounting and auditing services in the construction industry and publicly-traded companies. Paul is a team leader of WS+B's Construction Services Team and is also a member of the firm's Technology Services Group. Prior to joining WS+B, Paul gained extensive accounting and auditing experience, both public and private, by working with KPMG Peat Marwick and Deloitte & Touche as a senior manager and as the controller of an ENR 100 heavy construction company. A graduate of Gettysburg College in Gettysburg, PA, with a bachelor's degree in business administration, Paul is a certified public accountant and a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). He is also the Vice President of the Construction Financial Management Association (CFMA)—NJ Chapter. Paul is the vice chairman of the Lambertville Planning Board and on the Board of Directors and treasurer of the Mercer Regional Chamber of Commerce.

Beverly H. Linane - CPA, PSA, Quality Control Department Manager

Based in our Red Bank, NJ, office, Beverly is a manager and a member of the Quality Control Department responsible for reviewing audit, review and compilations. Beverly is a member of the Government Services and HealthCare Services Groups. She is a licensed certified public accountant in the state of New Jersey and a licensed public school accountant. Beverly has over 25 years of experience in public accounting, specializing in the nonprofit area, particularly in the educational arena and engagements requiring compliance with governmental regulations. She provides technical research and consultation regarding accounting and auditing matters to the firm and clients. Beverly received her bachelor's degree in accounting from Monmouth University, Long Branch. A member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA), Beverly resides in Monmouth County, NJ.

Rebecca Machinga, CPA, Partner

Rebecca is a partner based in our Princeton office and is the Practice Leader of the Firm's Real Estate Services Group. She is a licensed certified public accountant in the states of New Jersey, Pennsylvania and Florida and has 20 years of professional accounting experience. She specializes in audits, reviews, tax and consulting services, primarily with real estate entities and closely-held companies. Rebecca earned her bachelor's degree in accounting at Trenton State College (now The College of New Jersey). She is a member of the New Jersey Society of Certified Public Accountants (NJSCPA), the American Institute of Certified Public Accountants (AICPA) and Industrial/ Commercial Real Estate Women (ICREW). Rebecca is chair of the Dean's Council for The College of New Jersey's School of Business. She has served on the AICPA National Mentoring Task Force, has chaired part of a large fundraising committee for the University Medical Center at Princeton and has served on the Board of Directors of the Princeton Chapter of the Institute of Management Accountants. In addition to client service and community/professional activities, Rebecca has made many contributions within the firm. She has taken on leadership roles with WS+B's Women's Leadership Development Initiative, the firm's mentoring program and firm recruiting. She has also served on WS+B's Performance Evaluation and various firm committees. She has been named one of New Jersey's Best 50 Women in Business by NJBIZ and named to NJBIZ's "Forty Under 40" list. Rebecca resides in Mercer County, NJ.

Ronald F. Martino, Jr., CPA, CCIFP®, Partner

Ron is a partner in accounting and auditing department of WithumSmith+Brown, PC's Red Bank, NJ, office. With more than 15 years of professional experience, Ron provides attest, tax and consulting services to companies ranging from closely-held businesses to multi-national corporations, with an expertise in the construction industry. He serves as Team Leader of WS+B's Construction Services Team and holds the CCIFP (certified construction industry financial professional) designation through the Institute of Certified Construction Industry Financial Professionals. A graduate of Rutgers University, Ron earned a bachelor's degree in accounting. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). He is also a member of the Utility and Transportation Contractors Association (UTCA), the New Jersey Subcontractors Association (NJSA) and the Construction Financial Management Association (CFMA). Additionally, Ron is a very active member of the Cub Scouts of America, where he sits on the Monmouth County Pack Committee as treasurer. He resides in Monmouth County, NJ.

Terry Moncrief, CPA, Partner

Terry has over 25 years of professional experience specializing in consumer products, restaurants, not-for-profit and local governmental authorities and significant administrative and finance experience in the private and public sectors. He specializes in supervisory audits, accounting, tax, consulting and business valuations. Terry received his BS degree in Accounting from Richard Stockton College of NJ. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). Terry is also active in the community serving as a member of the Toms River Chamber of Commerce, the Lakewood Chamber of Commerce, the National Multiple Sclerosis Society of Metro Jersey Chapter, The Jersey Shore Council of the Boy Scouts of America and the Business Advisory Committee at Ocean County College. Terry resides in Ocean County, NJ.

James P. Mulroy, CPA, PSA, CGFM, Partner

Jim is a partner in the Firm's New Brunswick office with over 25 years of experience in the financial affairs of not-for-profit and governmentally funded organizations - specifically auditing and consulting. Jim's expertise is auditing agencies funded by a wide variety of Federal, State and local programs. Jim serves as a Team Leader for both of the Firm's Not-for-Profit and Education Services Group and Real Estate Services Group's Affordable Housing subset. He has spoken on the topics of the recent IRS Form 990 Changes and the Types of Not-for-Profit Financial Statements. Jim has also authored some of the Not-for-Profit e-Flashes and Knowledge Nuggets which are released from the Firm's Not-for-Profit and Education Services Group members. Upon receiving his Bachelor's degree in accounting from Mount Saint Mary's College, Jim went on to become a licensed certified public accountant in the States of New Jersey, New York and Pennsylvania. He is also a certified government financial manager, CGFM, and a licensed public school accountant in the State of New Jersey. Jim is a member of the American Institute of Certified Public Accountants, AICPA, and the New Jersey Society of Certified Public Accountants, NJCPA, where he is the current President of the NJCPA's Not-for-Profit Committee and the Pennsylvania Institute of Certified Public Accountants, PICPA. In addition, He is also a member of the Association of Government Accountants.

Edward G. O'Connell - CPA/CFF, CFE

Ed is a partner based in the New Brunswick, NJ office of WithumSmith+Brown, PC, and has over 19 years of accounting and auditing experience, with a deep knowledge and understanding of accounting and auditing services. He is a licensed certified public accountant in the states of New Jersey and New York, a certified fraud examiner and is also certified in financial forensics. Ed specializes in accounting, auditing and consulting services for public and private companies in technology, life sciences, pharmaceutical, manufacturing, distribution, construction and service industries. Ed has extensive experience providing auditing, internal control over financial reporting, complex accounting and other consulting services to SEC registrants. He is also a former Inspection Specialist with the Public Company Accounting Oversight Board (PCAOB). Ed has obtained a Certificate in International Financial Reporting Standards (IFRS) from the Institute of Chartered Accountants in England & Wales (ICAEW) and is the firm's Team Leader of our IFRS Implementation, Convergence & Reporting Team. Ed is also a Chartered Global Management Accountant (CGMA). Ed is a graduate of Rider University, where he earned his Bachelor of Science degree in accounting. He is a member of the American Institute of Certified Public Accountants (AICPA), where he currently serves as an Independence and Ethics Joint Trial Board Member. He is also a member of the New Jersey Society of Certified Public Accountants (NJSCPA), the New York State Society of Certified Public Accountants (NYSSCPA) and the Association of Certified Fraud Examiners. Ed resides in Middlesex County, NJ.

Virginia Piccolo, CPA, RMA, PSA, Partner

Virginia is a partner based in WithumSmith+Brown's Red Bank office and has over 20 years of direct experience in providing audit, tax and consulting services to various companies ranging from closely-held businesses to multi-national corporations with a special interest in distribution, manufacturing, real estate, technology, non-profit organizations and pension plans. Virginia is also part of the leadership committee for the Firm's Manufacturing, Distribution & Transportation Group and Employee Benefit Plan Services Group. Virginia received her BA degree in accounting from William Paterson University, NJ. She started her career in 1990 at United Weight Control, a private company and then joined Lerch, Vinci & Higgins, CPA's 1991 – 1996 and Schonbraun, Safris, McCann & Bekrisky, CPA's from 1996 – 2000. She is a certified public accountant in the state of New Jersey and is a member of both the New Jersey Society of Certified Public Accountants (NJSCPA) and the American Institute of Certified Public Accountants (AICPA). She is a registered municipal accountant in the state of New Jersey (RMA) and a licensed public school accountant (PSA). Virginia actively participates in the Eastern Monmouth Chamber of Commerce and St. Catherine's Church. She is chair of the audit committee and board member of the United Way of Monmouth County. She is also a board member for the Midland School Foundation. Virginia resides in Monmouth County, NJ.

Matthew R. Pribila - CPA, Partner

Matt is a partner in the firm's Princeton office and has over 15 years of experience specializing in accounting and auditing and closely-held companies. Matt is also the Team Leader of the firm's Hedge Fund Services Team. His clients include hedge funds, broker-dealers, registered investment advisors, private equity, mortgage banks, telecommunication organizations, industry trade associations, and quasi-governmental organizations. He also has experience in engagements which assess accounting control effectiveness. A graduate of The College of New Jersey (TCNJ), Matt received his bachelor of science degree in accounting. He is a member of the New Jersey Society of Certified Public Accountants (NJSCPA) and the American Institute of Certified Public Accountants (AICPA). Matt also serves on the Board of Directors, and chairs the audit committee for First Choice Bank. He resides in Mercer County, NJ.

Louis Sandor III, CPA, CCIFP®, Partner

Lou is a partner in WithumSmith+Brown, PC's Red Bank office and is a licensed certified public accountant in the states of New Jersey, New York and Florida. In addition, he holds the CCIFP (certified construction industry financial professional) credential through the Institute of Certified Construction Industry Financial Professionals. With more than 20 years of professional experience, Lou is in charge of the firm's Construction Services Team which specializes in servicing builders, heavy contractors, GC's, specialty contractors, equipment dealers, suppliers, manufacturers and distributors in the construction industry. A magna cum laude graduate of Rider University with a BS degree in accounting, Lou joined WS+B in 1990 after working at a large international CPA firm in which he started his career. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). In addition, Lou and his team are active in many organizations that support the real estate, construction, professional services, alternative energy and green initiative industries.

Michael A. Serluco - CPA, Partner

Michael is a partner based in the Red Bank, NJ, office of WithumSmith+Brown, PC, and has over 20 years of professional accounting and auditing experience. He is a certified public accountant in the states of New Jersey and New York and specializes in providing accounting, auditing, tax, financial and reimbursement consulting services to health care and not-for-profit organizations. A graduate of the University of Maryland located in College Park, MD, Michael earned his BS degree in accounting. He is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey Society of Certified Public Accountants (NJSCPA), the Healthcare Financial Management Association (HFMA) and the Homecare Association of New Jersey. He is a past chair of the NJSCPA Nonprofit Interest Group. Michael is very active in his community, having served as the vice chairman of Bayshore Community Hospital and chairman of the Finance Committee for Bayshore Community Health Services, Inc., Holmdel, NJ. He currently serves as Chairman of Bayshore Health Care Management Corporation. Michael resides in Monmouth County, NJ.

Eugene L. Smith, CPA, Partner

Based in WS+B's New York office, Gene has over 40 years of professional accounting experience. As a quality review partner, Gene helps ensure that the firm's accounting and auditing engagements meet or exceed the requirements of professional standards. His industry expertise includes real estate, common interest realty associations (CIRAs), service companies, distribution, manufacturing, not-for-profit organizations and pension and profit-sharing plans. He has an expertise in CIRA audits, reviews and compilations. Gene is also a member of WS+B's Accounting and Auditing niche and an author of the firm's A&A Blog, The Auditor's Opinion. Gene received his BS degree in accounting from Brooklyn College. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA). Prior to joining WS+B, Gene was a partner with EisnerLubin llp (merged with WS+B in 2011). Gene resides in Staten Island, NY.

Wendy Y. Terry, CPA, CGMA

Wendy is the partner in charge of the WithumSmith+Brown's Florida office. She is an employee benefit plan audit specialist, with special concentration in defined benefit and defined contribution plans. Prior to joining WS+B, Wendy led the Southeast region's employee benefit plan audit practice for a large national firm. As a critical member of the Firm's employee benefits taskforce committee, she helped set policies and procedures for the Firm. As an expert in her field, she has developed and and presented a number of continuing education programs for all levels both delivered internally and externally. Wendy is a Trustee for the South Lake Chamber of Commerce and also on the Executive Board of Directors. She is on the Board of Advisors for the Northwest Region of Myregion.Org, the Lake Sumter Community Foundation Board of Directors and is the President of a local home owners association. Wendy is also a member of the Audit Committee for the Special Olympics Florida. Wendy volunteers extensively for various education initiatives and presently serves on the Lake County Career Technical Educational Advisory Board, the South Lake Community Foundation Education Grant Committee and the Chamber's Education committee. In 2008 Wendy was one of three finalists for the Athena Award, which is a prestigious award that recognizes female leaders in the community.

Robert W. Van Arnum - CPA, Partner

Based in our Princeton, NJ, office, Bob is a partner in the firm's Technical Resources Department and a member of the Manufacturing, Distribution and Transportation Services Group. He is a licensed certified public accountant in the state of New Jersey and has over 30 years of experience in private and public accounting, specializing in manufacturing companies. He administers the Firm's Quality Control Department and assists many of the firm's largest clients on technical accounting projects such as FASB implementations, acquisition accounting and equity transactions. In addition, he directs and coordinates the accounting, auditing and reporting activities related to the firm's publicly-held clients. He is a graduate of Seton Hall University, where he received a BS in business administration. A member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA), Bob resides in Mercer County, NJ.

Brian T. Wallace - CPA, Partner

Brian is a partner based out of our New Brunswick office and has more than 15 years of private and public accounting experience. He is the Team Leader of the Firm's Broker Dealer Services Team and is a licensed certified public accountant in the state of New Jersey, specializing in accounting and auditing services. Since joining WS+B in 1998, Brian has been involved in providing attestation and consulting services to entities in various industries, with a primary focus in financial services, healthcare and not-for-profit health and welfare organizations. A cum laude graduate of Arizona State University, Brian received his bachelor's degree in accounting. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). In addition to volunteering at several local charitable and educational organizations, Brian is a member of the Monmouth County Workforce Investment Board and treasurer for the Oceanport Soccer Association. He resides in Monmouth County, NJ.

About the Advisory Board

Jeffrey Cohen, CPA/ABV/CFF/CGMA, CVA, MAFF

A graduate from the University of Denver (BSA 1977), in accounting, he has never ceased his dedication to continuing education. As a result, Jeff holds the following professional designations: Certified Public Accountant (CPA), Certified Valuation Analyst (CVA), Accredited in Business Valuation (ABV), Master Analyst in Financial Forensics (MAFF), Certified in Financial Forensics (CFF) and Chartered Global Management Accountant (CGMA). Jeff is also a member in good standing with the American Institute of Certified Public Accountants (AICPA), Colorado Society of Certified Public Accountants (CSCPA) and National Association of Certified Valuation Analysts (NACVA). Jeff has over 35 years of experience in auditing financial statements. His experience includes audits of publicly held companies, privately owned companies, non-profit, and tax exempt entities. Jeff also has performed specialty audits such as agreed upon procedure audits, forensic audits and fraud audits. While Jeffrey enjoys working in the traditional accounting, auditing and tax areas, he has expertise in the areas of business valuation, business consulting, calculation of damages, forensic accounting and providing expert testimony. Jeffrey enjoys golf and photography and is involved in various community activities. Jeff is married and has one child.

Alan S. Portnoy, CPA

Alan is a sole practitioner based in Columbus, OH providing assurance, tax and advisory services to non-profit organizations, individuals and small businesses. Alan has been an accountant since September 2000 and has been licensed since April 2003. He started his practice in May 2010 after working for regional and local CPA firms auditing privately held companies, nonprofits and financial institutions. He started his accounting career as an ABL field examiner for a super-regional bank in the Midwest. In his first vocation, Alan worked as a journalist at newspapers in the Midwest and southern U.S. for more than 15 years. A native of Chicago, Alan has a Bachelor's of Science in Journalism from Ohio University and a Certificate in Accounting Concentration from Columbus State Community College. He is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants.

Thomas N. Tone, Certified Public Accountant and founding partner in Tone, Walling & Kissinger

Graduate of California State University Long Beach, June 1971. Certified in California January 1973. Following eight years at Arthur Andersen & Company in the audit division, he moved onto becoming the CFO for a multinational chemical company for the next three years. He then returned to the field of public accounting where he has remained every since, opening up his own firm April 17, 1981. He has been a member of both the American Institute and California Society of Certified Public Accountants since June 1973. Tom is passionate about the profession and the direction it has taken in recent years. Participating as a founding member of the group that came to be known as CPAS4Reform, they were successful at getting others to take note at what was behind various initiatives at the national level. Recently, Tom was deeply honored to be recognized by both the California State House and Senate, the County of Los Angeles, and the City Council of Compton for his humanitarian activities. Tom views success by how many rounds of golf he can get in during the year, unless, of course, he isn't off skiing somewhere.

Rusty Wilson, CPA

Rusty has been a sole practitioner CPA in Cincinnati Ohio for thirty- nine years -- providing audit, review, accounting, and tax services for clients in the Cincinnati and Columbus area. Rusty's undergraduate degree is from the McIntire School of Commerce at the University of Virginia. He has a Masters Degree from Emory University., and is a member of the AICPA and Ohio Society of CPAs. He currently serves on the Advisory Board to the McIntire School, and has been coaching high school baseball for twenty-five years.