About Samuel P. Gunther

Areas Of Expertise

  • Expert witness and consultant in litigation of financial statements and auditing
  • Arbitrator: AAA and FINRA
  • Compliance
  • Acquisition price adjustments
  • Earn-out evaluation 
  • Materiality
  • Baseball history


I am a Certified Public Accountant and attorney at law, an arbitrator, a sole practitioner consulting on financial matters.  My practice includes consulting on matters in litigation and arbitrations.  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 moot court arbitrator for programs sponsored by FINRA and St. John’s Law School. I am a Hutton House lecturer for LIU.

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.

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


  • BS in Economics, Wharton School, University of Pennsylvania 
  • LLB, New York University School of Law
  • LLM in Taxation, Graduate Division of New York University School of Law

Professional Licenses & Certificates

  • 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
  • AAA Arbitrator
  • FINRA 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