Accounting & Auditing Standards Interest Group Meeting & Technical Session (E1806058)

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.

David R. Dacey, CPA, is the partner in charge of Withum’s Technical Resources Group, the group which oversees A&A quality within the firm. Dave is based in the firm’s New Brunswick office and has over 30 years of professional accounting and auditing experience. Dave is a certified public accountant in the state of New Jersey. Dave also heads Withum’s accounting and auditing policy CPE 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 Withum, Dave worked 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 (NJCPA) and is a frequent presenter at various NJCPA educational seminars, including their annual ERISA conference for 2010 through 2017. Dave resides in Somerset County, NJ.

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.

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.

Carol Donatiello Iocca, CPA is the partner-in-charge of Quality Control at Wilkin & Guttenplan, PC. Her responsibilities include being the concurring partner for review of the firm's financial statements, keeping the professional staff abreast of recent promulgations and technical issues concerning the firm's accounting and auditing engagements and guiding the firm through peer review. Ms. Iocca is a member of the AICPA and NJSCPA . Wilkin & Guttenplan, PC 1200 Tices Lane East Brunswick, NJ 08816 732-846-3000 Fax: 732-846-0618 Email: cdonatiello@wgcpas.com

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).

Paul MacClellan, CPA has more than 24 years of accounting experience, 23 years with RotenbergMeril, currently as a senior accounting manager, with a B.S degree in accounting from Rider College. Paul is a member of the American Institute of CPAs and the New Jersey Society of CPAs. Paul’s role in the firm includes assisting with the firm’s peer review and internal inspection programs. Paul has a broad industry background that includes clients in real estate, private equity, chemical and military aircraft manufacturing, wholesale distribution, asbestos and lead laborites, retail, professional services, personal financial statements, printing, healthcare, SBA loan applications, restaurants, airlines, internal control evaluations and solar projects. Paul has also been involved in the Central Jersey and Shore Builder Associations for over 12 years.