Public Company Service Team Members

Nicholas R. Bottini, CPA

Partner

“I have a great enthusiasm for my business and my profession. I think that translates into a trusted relationship that my clients can rely on. I expect from myself what my clients expect from me.”

Nick has specialized experience with mergers and acquisitions, audits of public companies, and registration of securities with the U.S. Securities and Exchange Commission. He is a contributing author on industry accounting and auditing standards. He works extensively with entrepreneurs of privately held companies in the United States, Canada, and China in preparing for the initial registration of securities, private placement stock offerings, stock option contracts, and executive compensation agreements. He has significant expertise with emerging, growth-oriented companies. Earlier in his career, he served as a senior vice president in banking.

Accreditations & Certifications

• Certified Public Accountant, New York and Pennsylvania
• Qualified to Practice in California
• Notary Public, State of New York

Areas of Specialization

• Mergers and acquisitions, spin-offs, recapitalizations
• Initial registration of securities
• SEC reporting standards
• Stock offerings, option and warrant contracts
• Executive compensation
• Audit and review of financial statements
• International accounting and auditing standards
• Emerging growth-oriented companies
• International client base: U.S., Canada, China

Education

• State University of New York at Oswego, BS, Business Administration, 1985

Professional Affiliations

• American Institute of Certified Public Accountants

Community Affiliations

• Former board member of various community non-profits
• Monroe Golf Club

Reach Nick

Email: nbottiniEFPRotenberg [dot] com

Linked-In: http://www.linkedin.com/pub/nick-bottini/5/555/587

William J. Friedman, CPA

Partner

Bill is responsible for establishing the firm’s auditing and accounting policies and procedures and oversees the conduct of all audit engagements. He has extensive experience in industries that include residential health care facilities, home health care agencies, health maintenance organizations, as well as the U.S. Securities and Exchange Commission.

Accreditations and Certifications

• Certified Public Accountant

Areas of Specialization

• Audit and review of financial statements
• Initial public offerings
• Registration of securities
• Mergers and acquisitions, spin-offs, recapitalizations
• Development stage companies
• Stock offerings and venture capital
• Executive compensation
• Stock options, warrant contracts
• SEC periodic reporting
• Sarbanes-Oxley
• International clients, primarily U.S., Canada, and China

Education

• Rochester institute of Technology, BS, Business Administration

Professional Affiliations

• New York State Society of Certified Public Accountants
• American Institute of Certified Public Accountants

Community Affiliations

• St. Mark’s Church, board member
• Legal Aid Society, Former Treasurer

Reach Bill

Email: wfriedmanEFPRotenberg [dot] com

Ralph O. Hinchliffe, CPA

Partner

Ralph has more than 35 years experience working with all types of clients. This includes working with publicly traded companies, closely held companies and their owners, unions and their benefit plans, charitable organizations, and other 501(c) organizations. His clients include those with international business, primarily located in the U.S. and China.

Accreditations and Certifications

Certified Public Accountant, New York

Areas of Specialization

• Audit and review of financial statements
• Public utility regulatory accounting
• SEC reporting
• Internal control audits
• Employee benefit plans
• Department of Labor Regulations and ERISA
• Tax planning and preparation
• Foreign currency transactions and translations

Education

• Rochester institute of Technology, BS, Accounting, 1971

Professional Affiliations

• American Institute of Certified Public Accountants
• International Foundation of Employee Benefit Plans

Community Affiliations

• Genesee Center for Arts and Education, Former Treasurer

Reach Ralph

Email: rhinchcliffeEFPRotenberg [dot] com

LinkedIn: http://www.linkedin.com/pub/ralph-hinchliffe/16/4bb/b7b

Deina H. Walsh, CPA

Partner

Deina is actively responsible for leading Firm audit engagements of publicly held entities in accordance with Public Companies Accounting Oversight Board (PCAOB) standards and compliance with SEC regulations, including internal control requirements under section 404 of the Sarbanes-Oxley Act. Deina has a global client base including entities throughout the United States, Canada and China. These entities encompass a diverse range of industries and stages. Her experience has included work with start-up companies seeking debt and equity capital, companies with reverse reorganizations practices and complex equity structures.

Accreditations and Certifications

• Certified Public Accountant, New York, California and Pennsylvania

Areas of Specialization

• Audits of publicly held entities
• SEC reporting standards
• Complex equity structures
• Reverse reorganizations
• Sarbanes-Oxley compliance
• Internal audit and internal control systems
• Global client base

Education

• State University of New York at Brockport, BS, Accounting, 1999, Summa Cum Laude
• Monroe Community College, AS, Business Administration, 1994

Professional Affiliations

• New York State Society of Certified Public Accountants
• American Institute of Certified Public Accountants

Community Affiliations

• State University of New York College at Brockport’s Department of Accounting & Economics, Advisory Council member

Reach Deina

Email: dwalshEFPRotenberg [dot] com

LinkedIn: http://www.linkedin.com/pub/deina-walsh/8/96a/702

Darla J. Wheaton, CPA

Partner; Department Head, Attest

“My commitment to my work and my clients is to be fair and objective. I expect a lot out of myself and my team to produce an efficient and quality product. I’d like to see our clients have less dependence on their accounting firm. I want clients to think and act independently; to have resources available to them and to teach them what we know so that they can help themselves.”

Darla is the director of the Attest Department which encompasses both internal and external audit services. Her experience includes valuable hands-on knowledge of the issues faced in daily operations and the importance of internal controls designed to safeguard assets and promote efficient and economical uses of resources. She has more than 20 years experience as a CPA, and spent three years in industry as a controller for a privately held distributor.

Accreditations and Certifications

• Certified Public Accountant

Areas of Specialization

• SEC reporting
• Employee benefit plans
• HUD compliance
• Not-for-profits

Education

• Anderson College, IN, BA, Accounting and Business Management, 1985

Professional Affiliations

• American Institute of Certified Public Accountants

Reach Darla

Email: dwheatonEFPRotenberg [dot] com

Tamara L. Gamble, CPA

Partner

Tammy is a Partner in the Attest Department specializing in providing services to public companies. She is responsible for leading our engagement teams conducting audits in accordance with Public Companies Accounting Oversight Board (PCAOB) standards and ensuring compliance with SEC regulations, including internal control requirements under section 404 of the Sarbanes Oxley Act. She joined the EFP Rotenberg team in 2009 coming from a Big Four firm. She has more than 16 years experience in public accounting.

Accreditations and Certifications

• Certified Public Accountant

Areas of Specialization

• Audits of publicly held entities
• SEC reporting standards
• Sarbanes-Oxley compliance
• Complex revenue recognition 
• Complex financial instruments
• Mergers and acquisitions
• Restructurings
• Debt offerings and registration of securities
• Multinational companies
• Initial public offerings
   

Education

• Niagara Uuniversity, BS, Accounting

Professional Affiliations

• American Institute of Certified Public Accountants

Reach Tammy

Email: tgambleEFPRotenberg [dot] com

Linked-In: http://www.linkedin.com/pub/tammy-gamble/14/2aa/ba6