BS in Economics, Wharton School of the University of Pennsylvania (major in accounting)
LLB, New York University School of Law
LLM in Taxation, Graduate Division of New York University School of Law

Professional Licenses & Certificates

FINRA Arbitrator
Certified Public Accountant, State of New York

Attorney at Law, State of New York
Certified in Financial Forensics (CFF), American Institute of Certified Public Accountants
American Arbitration Association Arbitrator

Professional Societies

American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
American Bar Association
New York State Bar Association

Other Service Memberships

FASB Advisory Group on Financial Reporting by Private and Small Public Companies

ABA Task Force on Law and Accounting: issuer of a report entitled Current Issues on the Legality of Dividends from a Law and Accounting Perspective

Areas Of Expertise

  • Expert witness and expert consultant in litigation  concerning financial statements and auditing
  • Arbitrator 
  • Sustainability
  • Materiality
  • Compliance
  • Due Diligence
  • Forensics



I am a Certified Public Accountant and attorney at law, a sole practitioner consulting on accounting and auditing matters.  My practice includes consulting on matters in litigation and arbitrations, serving as an expert witness and arbitrator.  I was formerly a partner of a major New York City firm of Certified Public Accountants where I was a member of the Technical Oversight Committee, an audit engagement partner and on the firm’s Executive Committee.  

I have served as a member of the Auditing Standards Board of the American Institute of Certified Public Accountants.  The Auditing Standards Board establishes and interprets generally accepted auditing standards.  I have served as the Chairman of the Accounting Standards Subcommittee of the American Bar Association’s Committee on Law and Accounting (Section of Business Law) and continue to serve as a committee member. I have served on the Financial Accounting Standards Advisory Council which advises the Financial Accounting Standards Board on FASB agenda items and provides views to the FASB on major technical matters.  I also served on the FASB’s Business Combinations Task Force.  I served for ten years as a member of the New York State Board for Public Accountancy.

I am an arbitrator for FINRA. In 2018 I also served as a moot court arbitrator in the FINRA/St. John’s Law School co-sponsored, multi-law school competition. In addition, I have chaired numerous PLI Accounting for Lawyers programs.

Committee Service

New York State Society of Certified Public Accountants Professional Liability (Chairman); Financial Accounting Standards; Board of Directors; Vice President; Foundation for Accounting Education, Trustee; Audit; Accounting and Auditing; Professional Development; Relationships with Investment Bankers and Stock Exchanges; SEC Practice Assistance

American Institute of Certified Public Accountants
Auditing Standards Board; Council; Auditing Standards Advisory Council; Practice Analysis Task Force; Information Retrieval; Professional Liability; Educational Materials and Exchange