About Samuel P. Gunther

• 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.

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 AssistanceAmerican 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