Broker/Dealer Conference Webcast

John is a Partner in BDO’s Asset Management practice in New York and has 13 years of experience in the financial services industry, including an extensive background providing assurance services to broker-dealers and investment partnerships. John’s areas of specialty include retail, institutional and prime brokerage, correspondent clearing, market makers, proprietary trading, investment banking, and compliance with Securities and Exchange Commission (SEC), Commodity Futures Trading Commission (CFTC), and Financial Industry Regulatory Authority (FINRA) requirements. Prior to joining BDO, John spent four years at the Public Company Accounting Oversight Board (PCAOB) focusing on the development and implementation of the Broker-Dealer Inspection Program. Prior to his time with the PCAOB, John spent nine years in the Financial Services group at a Big Four accounting firm, where he specialized in broker-dealer engagements.

David H. Grumer, CPA is a retired audit partner from Citrin Cooperman & Company, LLP, where he specializes in providing audit, tax and consulting support to financial services organizations. He has contributed to both his firm’s publications and outside publications, including the CPA Journal. He also conducted seminars at his company and participates in training sessions at the NYSSCPA and served as an active member of SIFMA’s Financial Management Audit Society. He is a member of the AICPA and NYSSCPA and has served as a chair of the NYSSCPA Stockbrokerage Committee. He is a graduate of Baruch College, City University of New York.

Mark Aaron has more than 25 years of experience providing audit, accounting, and tax services to clients in the financial services, broker-dealer and real estate industries. Marks experience includes auditing under PCAOB standards and assisting clients with their regulatory needs. Mark also has significant experience in business and asset portfolio valuation for financial reporting purposes. Mark serves as an in-house expert on valuation issues and is responsible for the review of management or 3rd party valuation reports to ensure compliance with ASC Topic 820 Fair Value Measurements. Mark speaks annually on broker-dealer regulatory issues at the New York State Society of Certified Public Accountants’ Stockbrokerage Committee’s technical session. In addition, he is regularly involved in responding to PCAOB requests for comment on proposed auditing standards, most recently related to the “Auditors Use of the Work of Specialists” and “Auditing Accounting Estimates including Fair Value Measurements" Mark has a Bachelor of Science in Accounting from Pennsylvania Stat

Adam Nava is a partner in Citrin Cooperman’s quality control department with over ten years of accounting experience. He works with the firm's Audit and Attest Practice to ensure the quality of audit engagements. He has experience advising clients in a broad range of industries including broker-dealers, investment companies, banking and real estate. Prior to joining Citrin Cooperman, Adam served as an inspection specialist at the Public Company Accounting Oversight Board (PCAOB) through which he has experience assessing the degree of compliance with professional standards as part of the Broker-Dealer Inspection Program. Before his time at the PCAOB, Adam served as an assurance manager in PwC's asset management group, leading multiple engagements across the SEC registered and non-registered fund spaces.

Richard M. Feldman, CPA, heads up the Northeast practice of Maven Strategic Solutions, an outsourced CFO and FINOP firm that services clients nationwide. He has served as a CFO and FINOP for various companies for over 20 years, including firms ranging from large national self-clearing firms to small start-ups, including such notable names as Waterhouse Securities, Muriel Siebert Securities and BUYandHOLD Securities. Prior to becoming a FINOP, he worked in the audit group of Deloitte & Touche, servicing such clients as Merrill Lynch, Dean Witter and Bear Stearns. He has a particular expertise in small to medium-sized entrepreneurial firms, including start-ups, with direct hands-on experience in many facets of the broker/dealer industry including retail, institutional, discount, investment banking and proprietary trading. He has been an active member of the NYSSCPA’s Broker/Dealer Committee, frequently serving as an expert speaker on net capital and FINOP issues at industry-wide seminars.

Ms. Attanasio received a Bachelor’s Degree in Accounting from St. Johns University in 2001. She is a Certified Public Accountant, Financial Operations Principal (Series 27, 99), and Certified Anti-Money Laundering Specialist. She has had extensive training in public accounting and auditing for over 16 years at Broker Dealer oriented firms such as Rothstein Kass, Anchin, Block and Anchin, and WithumSmith+Brown. Ms. Attanasio is familiar with all facets of management and financial reporting and regulatory (SEC & FINRA) compliance. She has been a licensed FinOp for Broker Dealers for over 8 years and has acted as their Outsourced Chief Financial Officer. Ms. Attanasio is currently an active member of the Stock Brokerage Committee of the NYSSCPA, and a member of the AICPA and ACAMS. She also volunteers with Autism Speaks and is the Chairperson of her local Committee.

Bob E. Lehman is a founding member of Lehman & Eilen LLP, a corporate and securities boutique law firm based in Uniondale New York which will be celebrating its 30th anniversary on June 1st. Bob manages L&E’s broker-dealer, investment adviser, investment partnership, and corporate and commercial transaction practice group. His clients are located throughout the United States with many organized as U.S. affiliates of foreign-based securities firms operating in such diverse areas of the world as India, Japan, Ireland, Norway, South Africa, and the United Kingdom. Over the course of his 40 years of practice, Bob has organized hundreds of broker-dealers, numerous investment advisers and private funds as well as structured and closed dozens of corporate transactions for these entities. Bob has advised hundreds of industry participants in regulatory and corporate matters, from start up to dissolution and everything in between, including representing firms and individuals in enforcement actions, advising on reorganizations, financings and commercial transactions, and counseling non-U.S. financial services entities on conducting a securities business in the U.S. His work involves matters with the SEC, FINRA, the CFTC, the NFA, national securities exchanges and clearing organizations and all state securities regulatory authorities. Bob’s clients engage in all aspects of the securities, futures and commodities industries, and range from limited purpose firms engaged exclusively in private placements, mergers and acquisitions and Rule 15a-6 chaperone activities, to full-service retail and institutional introducing broker-dealers, as well as clearing and carrying firms. Bob’s clients are SEC registered and FINRA member broker-dealers, many of whom are also exchange permit holders. Bob also represents SEC registered, exempt reporting and state registered investment advisers servicing both institutional and retail advisory clients. Bob’s broker-dealer clearing clients are also members of clearing organizations, including the Depository Trust Company and its subsidiaries, including the Depository Trust Company Corporation, the National Securities Clearing Corporation, the Fixed Income Clearing Corporation, and the Options Clearing Corporation and he regularly interacts with these regulatory authorities. His client engagements frequently involve securing regulatory approval to engage in all categories of securities and investment banking activities, including portfolio margin, securities lending and prime brokerage, full clearing, and all levels of investment banking activities.

Richard D. Marshall, Esq. is a Partner at Katten Muchin Rosenman LLP. He focuses his practice on the representation of financial institutions and employees subjected to investigations by the SEC, the Department of Justice, the Financial Industry Regulatory Authority (FINRA), and state securities regulators. He also counsels broker-dealers, investment companies, and investment advisors on regulatory issues, particularly relating to SEC and FINRA regulations. He also frequently counsels clients on compliance and risk management issues and the handling of inspections. He provides extensive advice regarding the possible impacts of the Dodd-Frank Wall Street Reform and Consumer Protection Act and related regulatory rulings, as well as time-sensitive guidance on securities trading, ownership reporting, and other investment regulations to a broad range of clients.

John Cavallone, CPA, John is an audit partner with over three decades of experience. He specializes in the financial services industry, with a focus on broker-dealers and private equity funds. John’s service to his clients include both lead and concurring audit partner roles, advisory relative to business formation and other general business consulting. Prior to joining Citrin Cooperman, John was most recently an audit partner at KPMG in their financial services group. John has presided over the annual Broker-Dealer Conferences sponsored by The Foundation for Accounting Education and assisted and consulted with various regulatory bodies at the request of clients, inclusive of the U.S. Securities and Exchange Commission, FINRA, and U.S. Commodity Futures Trading Commission. John is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey Society of Certified Public Accountants (NJSCPA), and the New York State Society of Certified Public Accountants (NYSSCPA). He is a committee member and past chair of the NYSSCPA’s Stockbrokerage Committee and the past president of the NJSCPA’s Essex Chapter.

Philip Antico is a partner based in Withum, Smith + Brown, PC’s New York City office with more than 16 years of experience in public accounting. He provides audit, accounting and tax services to a diversified group of clients in both the private and public sectors, including broker-dealers, private equity groups, hedge funds, SEC companies, manufacturing, distribution and other commercial businesses. Philip also has experience with employee benefit plan services. Specific to broker-dealers, Philip has experience across all lines of business conducted within the industry spanning from small introducing to large clearing firms. Philip is one of the authors of the 2013 – 2017 versions of “PPC’s Practice Aids for Audits of Noncarrying Broker-Dealers,” a Thompson Reuters product used by CPA Firms. Philip is a certified public accountant licensed in New York and New Jersey and earned Bachelor of Science and Master of Science degrees in accounting from St. John’s University. Philip is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of CPAs (NYSSCPA) and the NYSSCPA Stockbrokerage Committee.

Mike Mullen is the Berkower LLC audit engagement partner or engagement quality reviewer (EQR) for nineteen Securities and Exchange Commission (SEC) and Financial Industry Regulatory Authority registered securities broker-dealers and the audit engagement partner for one Commodities Futures Trading Commission registered Introducing Broker. He also serves as engagement partner for audits of SEC Issuers, investment companies, limited partnerships, offshore funds and various other special purpose investment entities, as well as acting as lead partner for Service Organization Control (SOC) engagements for investment fund administrators and other attestation reporting, consulting, and peer review services provided by the firm to various commercial enterprises and other accounting firms. Before joining Berkower LLC in 2014, Mike was an audit partner at a mid-sized, regional accounting firm accumulating more than 30 years of experience providing assurance services to domestic and international public companies, securities broker-dealers and financial services industry clients. Mike is a Certified Public Accountant licensed in New York, New Jersey and Pennsylvania. He is a member of the American Institute of Certified Public Accountants (AICPA), former representative for firm membership— AICPA SEC Practice Section, member of both the New Jersey State Society of Certified Public Accountants and the New York State Society of Certified Public Accountants (NYSSCPA), and he serves on the NYSSCPA’s Stock Brokerage Committee and SEC Committee. Mike graduated from Rutgers University in 1980 with a Bachelor’s Degree in Accounting.

Michael Stupay, CPA, is a cofounder and Managing Member of Integrated Investment Solutions LLC. Additionally, he is a Senior Managing Director of Integrated Management Solutions and acts as a consultant to the financial services industry. He serves as the Financial and Operations Principal of several securities broker/dealers.

Mr. Gettenberg is the owner of Accounting and Compliance International (ACI), a regulatory consulting firm which has provided FinOp licensing services to the broker dealer community for the past 35 years. ACI currently employs 20 full-time staff, which includes 10 licensed FinOps, 6 trained bookkeepers, and an additional support staff of non-licensed accountants and administrative personnel. ACI currently supports nearly 100 broker dealers across the country and Mr. Gettenberg has personally been registered at over 50 broker dealers over the past 10+ years. He has acted in a FinOp capacity for firms engaging in private wealth management, institutional execution, market making, proprietary trading, repo/reverse repo trading, chaperoning, omnibus clearing, investment banking, private placements, third party marketing, etc. In addition to being a licensed CPA, Mr. Gettenberg holds the Series 7, 15, 24, 27, 63, 79 and 99 licenses, and actively serves on both the FINRA District 10 Committee and the NYSSCPA Stock Brokerage Committee.

Michael A. Macchiaroli, Esq., is Associate Director of the SEC Office of Broker Dealer Finances in the Division of Trading and Markets. He oversees the broker dealer financial responsibility program where focus includes capital recordkeeping and reporting.

Steven K. Baierlein is a senior manager within Deloitte's Audit & Assurance business in New York. Previously, Steven spent two years on secondment in London, United Kingdom. Steven supports Deloitte's Financial Services industry and has over ten years of experience serving a number of Deloitte's largest clients, including global investment banks, institutional securities firms, retail brokerage companies, commercial banks, and boutique advisory firms. Steven has in-depth knowledge of the Securities and Exchange Commission financial reporting rules and regulations and has assisted clients in complying with such reporting requirements. Steven also possesses a deep understanding of the securities and broker-dealer industry, including specific financial reporting rules and regulatory requirements in connection with audits of introducing broker-dealers and full-service clearing broker-dealers. Steven holds a Bachelor of Business Administration in Accounting from Hofstra University, Hempstead, New York. He is a certified public accountant licensed in New York and is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants, for which he serves on the Stock Brokerage and Banking Committees. Steven is also a member of the Nominating Committee for the Board of Directors of the New York State Society of Certified Public Accountants.

Ann Duguid is Senior Director in the Office of Financial and Operational Risk Policy. In this role, she works closely with FINRA’s Member Supervision team providing both accounting policy and financial and operational interpretive guidance related to both introducing and clearing broker dealers. Prior to joining FINRA, Mrs. Duguid worked at J.P. Morgan & Co., where she held various positions, including legal entity controller of J.P. Morgan Securities LLC., regulatory reporting manager (SEA 15c3-1, 15c3-3 and CFTC regulatory reporting), line of business controller for U.S. futures and options clearing and global OTC derivatives brokerage businesses. A Certified Public Accountant with more than 25 years of experience, Ms. Duguid began her career as an auditor at Arthur Andersen & Co. She holds a BBA in Accounting and Management Information Systems from Loyola College in Baltimore, MD.

Stephen (Chip) Verrone is a Managing Director with EY’s Financial Services Organization in New York. He has over 22 years of experience in the assurance practice providing audit and advisory services to global financial institutions including SEC-registrant broker-dealers, CFTC-registrant futures commission merchants, and trading companies. Chip’s experience also included a role in EY’s national office – Professional Practice – Financial Services. He specializes in the accounting, operations, financial and regulatory reporting, and compliance matters of broker-dealers and futures commission merchants. He is an active member of the SIFMA Financial Management Society Advisory Committee, AICPA Stockbrokerage and Investment Banking Expert Panel, and Center for Audit Quality – Broker/Dealer Task Force, and member and former Chair of the NYSSCPA Stock Brokerage Committee. He serves as Vice Chair on the Board of Directors of a 501(c)(3) organization – Mentor New York. Chip earned his M.B.A. in Professional Accounting from Rutgers Business School and his B.A. in Biological Science from Rutgers College.

Matthew J. Sickmiller, CPA is Senior Manager, Professional Practice at the Center for Audit Quality. His duties include preparing comment letters on key federal regulatory policy proposals issued by the Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission, and International Auditing and Assurance Standards Board; developing technical content and thought leadership for new and emerging auditing and financial reporting issues; coordinating activities and meetings of the committees, task forces, and working groups involving member firms and stakeholders; and responding to technical inquiries from member firms regarding public company auditing. Before joining the CAQ, Sickmiller served as an Inspections Specialist for the PCAOB. He has also worked at PwC as a Financial Services Auditor and sold construction products for several years before obtaining his CPA license. Sickmiller holds a bachelor’s degree in psychology from the University of Cincinnati and an accounting certificate from the University of Virginia. He is licensed as a CPA in Virginia.

Mark Carroll, CPA is a partner in the firm of Evans and Bennett, LLP, in Syracuse, N.Y., with more than 25 years of experience. He provides audit and accounting, consulting, and tax services for a full array of clientele. He specializes in small business services and concentrates his practice on the areas of audits of broker-dealers, medical practice management, and professional service organizations. Licensed as a CPA in New York State, his professional affiliations include membership in the AICPA, the NYSSCPA, and the NYSSCPA Stockbrokerage Committee.

Victoria Migliaccio is a New York-based Partner in the Financial Services Office of Ernst & Young LLP. She has over 14 years in experience in providing assurance services to a variety of financial services clients, focusing mainly on banks and broker dealers. Victoria has several years of experience leading audits for large clearing and introducing broker dealers and banks. She has focused primarily on accounting, operations, financial and regulatory reporting, and compliance matters of broker-dealers and banks. Victoria has also provided advisory services to investment banks and broker-dealers at EY. Victoria was a key member in leading the firm’s initiative to create market leading guidance for changes to the SEC Broker Dealer Rules as well as assisted with the creation of new training materials for the updates in the SEC Broker Dealer Rules. Victoria also is one of the leaders in EY’s broker dealer and boutique investment banks roundtables and is one of the firm’s subject matter experts for Broker Dealers. Victoria has spoken at numerous broker dealer conferences and trainings for AICPA, SIFMA and NYSSCPA. She is also the co-chair on EY’s LINC committee, which as a platform to build relationships with external women executives. The initiative provides a focused, co-developed approach to developing peer-to-peer networks. Victoria is also a board member and audit committee chair of Third Street Music School Settlement.

Felix Shipkevich is the founder and principal of Shipkevich PLLC, a New York City-based law firm focusing on transactional and litigation services in global financial services, debt relief and settlement, FinTech, and emerging digital currency sectors. Mr. Shipkevich is also a Special Professor of Law at his alma mater, the Maurice A. Deane School of Law at Hofstra University. He currently teaches popular courses on the business and policies of cryptocurrencies as well as corporate finance law. Additionally, Mr. Shipkevich gives talks on topics such as financial technology, digital currency, and regulation issues in the debt settlement industry. He has participated at gatherings across the United States, Europe and Asia, including Federal Bar Association’s Blockchain: From Innovation to Regulation; Blockchain Law Summit’s Blockchain and Cryptocurrency Regulations in the U.S. and Abroad; as well as NFT.NYC Token Regulations Panel; Reg A Conference; Hofstra University’s Payments Processing Roundtable; The Blockchain Event; IMTC World; Revcon Debt Relief, Financial Services Convention and many others.

Dennis J. McGowan, CPA is a Senior Director, Professional Practice at the Center for Audit Quality. His duties include leading technical and policy-oriented projects to identify, develop, and seek consensus on issues affecting the public company auditing profession. This includes drafting comment letter responses to regulators, developing thought leadership publications, engaging with stakeholders, and responding to technical inquiries. Before joining the CAQ, McGowan served as a Senior Manager at PwC, where he specialized in auditing public and private asset management companies, broker dealers, and private equity funds. McGowan is a Certified Public Accountant licensed in Pennsylvania, and he holds a BS in accounting from La Salle University.