Accounting & Auditing Standards Interest Group Meeting & Technical Session (E1904148)

Ciro Adams, CPA is the founding partner of Ciro E. Adams, CPA, LLC. He has been working with public and private companies providing accounting and auditing, and corporate taxation services for over twenty-five years. He has successfully guided clients through the accounting and reporting issues of reverse mergers and public offerings, PIPEs and capital financing transactions, and business restructuring cases. Mr. Adams primarily works with small-to-microcap companies involved with mergers, acquisitions, and capital financing transactions. He advises private companies going public on capital raising strategies, reverse mergers, initial public offerings and the securities registration process; has an in-depth knowledge of the finance and management of closely- held businesses; and, assists clients in the areas of turnaround and workout consulting, reorganizations and recapitalizations.

Prior to starting the Firm, Mr. Adams was a partner at two regional, mid-sized CPA practices where he played a key role in growing its audit practice and advising clients on a wide-range of business issues including capital financing transactions, mergers and acquisitions, equity-based compensation arrangements and business strategies.

Mr. Adams received a BA in Accounting from Rutgers. He is a licensed CPA in New Jersey, Delaware, Maryland, New York, Pennsylvania and Virginia. He is a veteran of the United States Marine Corps and a member of several professional associations including: the AICPA, NJCPA, DSCPA, the Association of Corporate Growth (Maryland Chapter) and Turnaround Management Association (Philadelphia Chapter).

Laura Crowley is a Partner in *Citrin Cooperman’s New Jersey office, focusing on serving the needs of middle market business leaders by learning about their business aspirations and translating them into prudent actionable recommendations. Laura excels at understanding and unraveling complex financial accounting and reporting matters, and the business needs that impact them. She brings her extensive network of professionals to solve her client’s biggest challenges with impactful results. Laura is also a partner in the firm's Quality Control Department helping to ensure that each of Citrin Cooperman's clients receive the highest level of attention.

Laura mentors, coaches, and develops the next generation of internal and external accounting professionals. Her clients are primarily in the financial services, manufacturing and distribution, and restaurant and hospitality industries. Laura is passionate about ensuring that the future of the firm and the profession provide for equal opportunity and fairness in the workplace. She is the winner of NJCPA's Ovation Diversity, Equity, and Inclusion Award (2021), Volunteer Award (2018), and Women of Note (2016), among others.

*“Citrin Cooperman” is the brand under which Citrin Cooperman & Company, LLP, a licensed independent CPA firm, and Citrin Cooperman Advisors LLC serve clients’ business needs. The two firms operate as separate legal entities in an alternative practice structure.

Craig Dalinsky, CPA, Vice President at SS&C Hedge Fund Services (a division of SS&C Technologies Inc.). Mr. Dalinsky has more than 10 years of experience in the financial services industry, which includes a mix of both public accounting and private administration positions. Mr. Dalinsky currently specializes in financial reporting for investment companies with previous roles in accounting, audit and tax services. Mr. Dalinsky received his B.S. in accounting, with a computer science minor, from Rutgers University, School of Business and a M.A. from Rider University, Graduate College of Business Administration.

Susan Firriolo, CPA.CITP, CGMA, CISA, is the owner of Tax Correspondence Service, Inc. She is the incoming leader of the Technology Work Group for the NJCPA Accounting & Auditing Standards Interest Group. She is also a member of several other NJCPA interest groups, including the Emerging Technologies Interest Group (#NJCPATech) and the Federal Taxation Interest Group. She can be reached at susan@tacs4it.com.

Margaret (“Peggy”) Gallagher, CPA, is in the Technical Resources department at WithumSmith+Brown’s Morristown office. Ms. Gallagher focuses her work on interpreting and applying technical accounting and auditing standards, and independence matters. With more than 25 years of accounting and auditing experience, her industry expertise includes manufacturing, distribution, construction, life sciences, real estate, non-profits and employee benefit plans. A frequent lecturer, she develops and presents accounting and auditing education classes for statewide audiences.

Ms. Gallagher is a member of the New Jersey Society of Certified Public Accountants (NJCPA) and serves on the NJCPA Accounting and Auditing Interest Group. She is also a member of the American Institute of Certified Public Accountants (AICPA) and a board member of Student/Partner -Alliance, Millburn, NJ. Ms. Gallagher received her bachelor’s degree in accounting from Fairfield University, where she graduated magna cum laude. She was awarded the 2013 NJ BIZ Best 50 Women in Business Award.

Elizabeth Harper (Liz), Member of the Firm, joined SobelCo in the fall of 2009 to assume the role of Quality Control Senior Manager. In 2014 she was promoted to Director with responsibility for reviewing all of the financial statements and service organization control (SOC) reports issued by the firm along with client correspondences ensuring that the highest quality standards are met and that the reports are in accordance with the established authoritative standards. Liz is dedicated to ensuring that the firm complies with its internal quality standards. This includes involvement with the engagement teams during all phases of the work, personnel training and development, and monitoring of engagement quality. Liz is also responsible for client service of SOC, employment benefit plan (EBP) engagements and other audits.

In 2016 Liz was given the additional role as Director of the Employee Benefit Plan Audit Group and in 2017 was elected as a Member of the Firm. Liz brings insights gained based on her previous experiences at a "Big Four" firm and a local CPA firm to all of the roles she plays at SobelCo.

While at a local firm, Liz had a wide variety of responsibilities across a range of industries, which she draws on daily at SobelCo. From her years at KPMG, Liz is able to leverage the knowledge she gained managing financial and internal control audits, quarterly reviews and agreed upon procedures, with well-known clients ranging from Philips Lighting to Ricoh Corporation. This global exposure adds value to the current SobelCo regional environment and it will be a critical component of future growth as the firm continues to expand, serving national and international clients in the coming years. By combining her perspectives from private industry and public accounting, she can provide meaningful solutions to SobelCo's clients.

Jay is a partner at Prager Metis, a member of Prager Metis International Group. He has over 30 years of experience in the accounting profession, servicing family businesses and manufacturing, advertising, public relations and wholesale and distribution clients with accounting, audit, and advisory services. Jay has particular expertise in all matters related to mergers and acquisitions, such as financial due diligence and budgeting for businesses. He helps provide his clients with peace of mind, often acting as a sounding board or confidant, and ensures that they achieve their goals, financial and otherwise. Jay is a noted presenter. Prior to joining Prager Metis, he was a member of LFL Veritas LLC. Jay is a member of the NJCPA and the American Institute of CPAs (AICPA).

June is a principal at WilkinGuttenplan and is the president-elect of the NJCPA for the 2024/25 term. She has been a member of the NJCPA since 1995 and has served in a variety of capacities, including the Peer Review Executive Committee, Strategic Planning Committee and Volunteer Relations Committee, and was chair of the NJ-CPA-PAC Board of Trustees, chair of the Committee Operations Committee and vice leader of the Business Valuation, Forensic & Litigation Services Interest Group. She is also an active participant in the Accounting & Auditing Standards and Nonprofit interest groups. Before WilkinGuttenplan, June was the managing member of zbt Certified Public Accounting & Consulting, LLC. She is a former treasurer of Garwood Municipal Library; a recipient of NJCPA’s Volunteer Award in 2018 and its Women to Watch Award in 2019; one of New Jersey Monthly’s Leading Women in 2015 and one of NJBIZ Accounting Power 50 from 2020 to 2022.