Accounting and Auditing Update (E1605069)

Denise Finney is a Director in the Pension Services Group, who specializes inassisting clients with their annual employee benefit plan audit requirements. With over 15 years of public accounting experience,shehas served both public and private clients in a wide variety of industries with both defined benefit and defined contribution plans, including pension, 401(k), profit sharing, 11-K, 403(b), ESOP and health and welfare benefit plans.

Denise assists plan sponsors with their fiduciary responsibilities and effectively manages the audit process of plan sponsors with both single and multiple plans. She is involved in the design and delivery of firm’s annual continuing professional education and maintenance of the firm’s master engagement templates for the employee benefit plan audit area.

Denise consults with engagement teams firm-wide on employee benefit plan related topics, including plan mergers and terminations, plan investment arrangements, and fiduciary violations such as delinquent participant contributions and participant loan repayments. She is also involved in the firm’s Professional Practice Group specifically related to employee benefit plan audits.

Denise has presented to various professional groups and actively writes articles on employee benefit plan topics.Sheattends seminars to keep abreast of unique ERISA, DOL, IRS,PBGC, PCAOBand AICPA employee benefit plan issues.

Mark T. Sabates, CPA, is an audit partner at EisnerAmper LLP. He has experience in both public and non-public company audits, initial public offerings and a world-wide audit of a Fortune 500 company. He also has experience in performing audits of employee benefit plans. His industry expertise focuses on technology, manufacturing and distribution. Prior to joining the firm, Mr. Sabates spent nearly 15 years at a Big 4 firm. During that time, he frequently traveled the country as a national instructor, developed training courses for in-house continuing professional education programs and spent time in the national office in the effective audit group. Mr. Sabates received a B.A. and B.S. in accounting from Seton Hall University. He is a member of the American Institute of Certified Public Accountants (AICPA) and New Jersey Society of Certified Public Accountants (NJSCPA).