Matthew G. Gallagher, a New York CPA, is a graduate of the Tobin College of Business at St. John’s University in Queens NY (2006 – BS, Accounting; 2007 – MBA, Accounting). Matthew began his career at Citrin Cooperman & Company, LLP in 2007 performing tax and audit work on clients mostly in the real estate and not-for-profit industries. He was a member of the firm’s real estate and scholarship committees. Matthew started at St. John’s University in 2013 as Financial Business Manager for Facilities and Conference Services. He serves as the accounting manager and budget director for the largest non-academic unit within the University. Matthew also has a small tax practice consisting mostly of individual and small business tax clients. Matthew has been a member of the NYSSCPA since 2009. He has served the Queens/Brooklyn chapter in various board member positions, including two terms as President of the Chapter from 2017 – 2019. Matthew is a member of the A&A and CPE Committees within the chapter and has also assisted with the COAP program at St. John’s University.

Herbert M. Chain, MBA, CPA is a director at CBIZ Marks Paneth and shareholder in CBIZ CPAs P.C., where is a member of the quality management group responsible for engagement quality reviews, and consultations on independence, auditing, and accounting matters. He is a former member of the firm’s national Audit Methodology Steering Committee and former Deputy Technical Director of the Global Audit Group of the Kreston Global network. Prior to this, he spent 38 years with Deloitte (27 as audit partner) until mandatory retirement. He also served as an Assistant Professor in the Department of Accountancy at St. John’s University and led the Tobin Center for Executive Education. He served as an adjunct professor at St. John’s University, where he taught professional ethics. Mr. Chain is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. He served as Chair of the SEC Committee and is a member of the following NYSSCPA committees: Investment Company, Stockbrokerage, SEC, Digital Assets, and Peer Review and Quality Control. Mr. Chain currently serves as independent director and audit committee chair for FRMO Corp. and Qlarant. He is certified as a corporate director by the National Association of Corporate Directors and is credentialed in private company governance by the Private Directors Association. Mr. Chain received his BS degree (Marine Geology) from Duke University, an MBA from the Wharton Graduate School of Business, an MS in Global Studies (International Relations) from New York University, and is completing his DBA from the International School of Management.

WARREN RUPPEL, Partner, Marks Paneth LLP, New York, N.Y. Member of the Society since 1981; member of the Manhattan/Bronx Chapter. STATEWIDE: Currently serving on the Board of Directors as a Director-at-Large. Previously served on the Board of Directors as Vice President and a member of the Executive Committee. Previously served as President and President-elect of the Foundation for Accounting Education Board of Trustees. Current chair of the Audit Committee. Current member and past chair of the Government Accounting and Auditing Committee. Past member of the Accounting and Auditing Oversight, Finance and Not-for-Profit Organizations committees, and the Government Audit Quality Task Force.

Phil is a partner in the firm’s New York City office and is recognized as a national resource for government and not-for-profit accounting and federal single audits (Uniform Guidance). He has audited various types of governmental entities such as towns, counties, villages, schools, libraries, other special purpose entities and component units, and various types of not-for-profit organizations. Prior to Citrin Cooperman, Phil was a shareholder at national financial and employee business services provider where he served as the Government Services Practice Leader for the firm’s Metro New York Not-For-Profit and Government Practice.

Mr. Anthony S. Chan, CPA President, CA Global Consulting Inc. Vice President, NYSSCPA • Seasoned CPA with over 25 years of professional experience in auditing and SEC reporting, internal controls and risk management, mergers and acquisitions and CFO advisory.
• Proven track record in business turnaround and process reengineering. Successfully reorganized and turned around a NASDAQ company, expanded its service offering, streamlined its operations, and produced two consecutive years of net profit.
• Subject matter expert in anti-fraud controls, SOX and FCPA compliance and fraud risk management. Leveraging proven, risk-based compliance methodology, assisted clients in successfully adopting the 2013 COSO internal control framework, rationalized their key controls, remediated their significant deficiencies, strengthened their internal control environment, cured their FCPA violations, and implemented sustainable SOX and FCPA compliance plans.

Shimon is a member of the Peer Review Committee and the Review Acceptance Body of the New York State Society of CPAs. Shimon consults with numerous accounting firms, helping them prepare for peer review. Shimon is a CPA specializing in providing audit solutions to small-midsize accounting firms to update their audit practices to current standards based on current peer review standards, and to maintain consistency across all audits at the practice. In addition Shimon provides solutions for firms which are looking to move their audit practices to a paperless environment. Shimon also specializes in performing and managing audit engagements across various industries. Shimon provides companies with solutions within their accounting department to be able to provide auditable evidence to their auditors. Shimon performs peer reviews for a number of firms as well. Shimon is an alumnus of PriceWaterhouse Coopers LLP and Ernst & Young LLP. Shimon is a contributing author of the Real Estate Investment trust Handbook. Shimon is a featured and frequent lecturer for ACE Seminars.

John Raspante, CPA, CDFA, works directly with clients, providing risk management services to top-tier accounts. He also is responsible for developing and delivering McGowan Professional’s National Association of State Boards of Accountancy (NASBA) CPE programs. John is the former Director of Compliance and Risk Management and the Director of Education for Graf Repetti & Co. LLP, Certified Public Accountants & Business Advisors. Prior to joining Graf Repetti he was employed by CAMICO Mutual Insurance Company as a loss prevention specialist and large account national advisor. John’s professional affiliations include memberships in the AICPA and six state accounting societies. He also serves on NYSSCPA’s Compilation and Review Committee, NJSCPA’s Editorial Board and the Accounting and Auditing interest group, and the National Conference of CPAs’ Ethics Committee. John is a frequent author and speaker within the accounting profession on issues relating to risk management.

Ed Esposito, a past Director of NYSSCPA, is a Forensic and Sustainability Accountant. He frequently lectures to CPA’s on sustainability accounting, which measures, analyzes, and reports an organization’s environmental, social and governance (ESG) impacts. Mr. Esposito is a member of the Sustainability Accounting and Reporting Committee of the New York State Society of CPA (NYSSCPA) where he has drafted all of their comment letters. He earned the Fundamentals in Sustainability Accounting (FSA) Credential from the Sustainability Accounting Standards Board (SASB) which is now part of the IFRS Foundation. Mr. Esposito owned an accounting firm specializing in forensic accounting and business valuation for 10 years. Mr. Esposito was frequently appointed as an expert witness by the Supreme Court of New York. Mr. Esposito was chair of the Business Valuation Committee, where he organized their annual conferences for 5 years. He was president of a luggage cart manufacturer for 25 years. Mr. Esposito started his accounting career at Coopers & Lybrand, now Price Waterhouse Coopers (or PWC), and is a graduate of Pace University.