Accounting and Auditing Update (E1805089)

Alex is an audit partner in the Not-for-Profit and Health Care practices of PKF O’Connor Davies, LLP. He has eighteen years of experience in public accounting. His areas of specialty include audits of not-for-profit entities, health care entities and special needs clients, cost reporting as applicable to health care and not-for-profit entities, and single audits conducted in accordance with the Uniform Grant Guidance. Alex is also an adjunct professor of accounting at the City University of New York. He serves on a number of professional and academic affiliations and is a board member of the New York State Education Department State Board for Public Accountancy. He has authored articles on accounting, audit, tax and education and he has presented on both a professional and academic level.

Henry L. Fuentes is managing director of Fuentes Forensics, LLC and is Executive Vice President of Economatrix Research Associates, Inc. He was the Director of Litigation Support and Business Valuation Services for the accounting and consulting firm of Sax LLP. He was also a tenured Associate Professor in the College of Business at Fairleigh Dickinson University (FDU), where he taught accounting and auditing for 39 years. At FDU he served as the chairperson of the Department of Accounting and Associate Dean of the College. Professor Fuentes holds an undergraduate degree in accounting, a Master’s degree in Finance and currently has certifications as a Certified Public Accountant, a Certified Fraud Examiner and is Accredited in Business Valuation. In addition to his academic background and work at Sax LLP, his background includes work at Arthur Andersen & Co. and as a controller in private industry. Professor Fuentes has given numerous lectures on accounting, auditing, fraud and valuation matters to various organizations including the Institute of Continuing Legal Education, NJSCPA and National Law Foundation. He has also conducted various in-house training seminars for public accounting firms and private industry. Professor Fuentes’ deposition and testimony experience includes being qualified as an expert in Federal and State Courts as well as Arbitration proceedings in matters of commercial damages, business valuation, forensic accounting and auditing.

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.

Angela Garofalo is the Executive Director of the Family Office and Business Support Services practices at Untracht Early and has been with the firm since 2000. In addition to customized net worth statements and budgeting services, Angela provides clients with planning, money management assistance, investment portfolio tracking, and a variety of other services tailored to each client’s individual needs.

During her tenure with Untracht Early, Angela has also been a Senior Manager in the firm’s Assurance practice, as well as a member of both the Quality Control Team and the Peer Review Team.

Prior to joining Untracht Early, her experience included working with a Big Eight accounting firm and with public company clients and SEC filings.

Angela is a member of the American Institute of Certified Public Accountants and is also a member of the Student Programs and Scholarships Committee of the New Jersey Society of Certified Public Accountants.

She received a Bachelor of Arts in Economics and Business from Lafayette College. She is a licensed CPA in New Jersey and has been licensed as a CERTIFIED FINANCIAL PLANNER™ by the CFP Board.

Michele Harlan, CPA, MBA is a principal at HBK in Princeton. Michele started her career in public accounting in 2003. She spent the majority of her career in the audit practice at Ernst and Young before joining the Lawrenceville office of HBK in 2013. Since joining HBK, she has grown and expanded the depth of the NJ audit and assurance practice. She works with clients in a variety of industries and enjoys teaching the associate level training classes at the firm.

Michele has extensive experience in applying GAAP accounting to clients ranging from small and medium sized private entities to not for profit organizations, as well as large international public enterprises. She is well versed in the requirements of SEC public filings including S1 Registration statements, annual 10K filings, and quarterly 10Q filings. She also has extensive experience auditing and reviewing all types of entities including privately held companies. Additionally, she has played many roles in due diligence activities, including issuing carve out financial statements for spin-off transactions, applying purchase accounting to acquisition deals, and developing working capital calculations.

Michele is licensed to practice as a Certified Public Accountant in both New Jersey and New York and is a member of the AICPA and the NJCPA. She earned her BS in accounting from Villanova University and her MBA from Columbia Business School.