Michael Kaplan Email & Phone Number

Greater New York City Area

Greater New York City Area

I was a member of the Professional Standards Group. Responsible for engagement quality review for audits, reviews, compilations and other attest engagements in the following industries: real estate, construction, technology, bio-tech, media, not-for-profit, wholesale distribution, manufacturing, jewelry, investment partnerships, oil and gas, and retirement benefit plans.

Greater New York City Area

• Member of the Professional Standards and Practices Group. Responsible for engagement quality review for audits, reviews, compilations and other attest engagements in the following industries: real estate, construction, technology, bio-tech, media, not-for-profit, wholesale distribution, manufacturing, jewelry, investment partnerships, oil and gas, and retirement benefit plans.• Developed and taught continue professional education classes on the following topics; Audits of Employee Benefit Plans, Audit Planning & Risk Assessment, Analytical Procedures, Audit Sampling, and various Accounting and Auditing Standards updates.• Reviewed and research audit and accounting literature and prepared technical audit and accounting memos concisely summarizing issues, specific fact patterns, relevant guidance, and conclusions on the following topics; variable interest entities, group audits, warrants, revenue recognition, stock-based compensation, fair value and various other topics.• Worked with other members of the firm to improve audit quality, efficiency and compliance with professional standards and other regulations.

Greater New York City Area

-Performed financial audits of middle market corporations ($10 million to $1 billion in total revenue) in the following industries: manufacturing, wholesale distribution, software, technology, life science, restaurant management, service, apparel, parking facilities, audio post production, publishing, and real estate.-Audit clients focused on Private Equity Group portfolio companies.-Member of the Private Equity Group Technical Accounting Group. Responsible for working with a national group to ensure consistency firm-wide with the application of FASB 141R, FASB160 as well auditing procedures related to goodwill and intangible assets. Was responsible for training managers and review of work performed regarding purchase accounting.-Performed audits and quarterly reviews for 10-K’s, 10-Q’s and other SEC filings.-Researched various of areas US GAAP, US GAAS, and IFRS. Properly documented client issues, applicable technical research and appropriate conclusions.-Lead director of the employee benefit plan audit practice, consisting of approximately 150 plans and approximately 80 team members. Responsibilities included scheduling, billing, attending national AICPA seminars on employee benefit plans, training of staff through partners on current employee benefit audit topics. Audits covered various types of DC, DB and H&W plans. Audits of plans of up to 15,000 participants and $5 billion in assets.-Prepared and analyzed job budgets to identify opportunities to increase efficiency.-Trained other members of the audit department in the use of technology tools related to audit sampling and increasing audit efficiency and effectiveness.-Performed internal inspections of other offices audit practice. Reviewed engagements for compliance with US GAAP, US GAAS and firm standards.-Managed audit teams of two to five staff people on jobs lasting one week to several months.-Organized and participated in various networking activities to increase the firms name recognition.

• Performed financial audits on investor owned software and technology companies. Entities had complex debt and equity instruments and international subsidiaries. Reviewed and research accounting literature and prepare technical accounting memos concisely summarizing accounting issues, specific fact patterns, relevant accounting guidance, and conclusions in accordance with FASB 123R, FASB 133, FASB 141R, ASC 820, FASB 160, SAB 104, ASC 605-25, ASC 810, and FIN 48. Research various foreign GAAP and GAAS so foreign subsidiaries could be adjusted and consolidated into a US GAAP financial statement. • Responsible for the overall management of assurance engagements and all facets of client service delivery. • Managed audit teams of two to four staff people on jobs lasting one week to several months.• Trained other members of the audit department in the application of the audit clarity standards, ASC 820 and the use of technology tools related to audit sampling and increasing audit efficiency and effectiveness.• Lead senior manager of the employee benefit plan audit practice, consisting of approximately 450 plans. Responsibilities included scheduling, billing, and training of staff through partners on current employee benefit audit topics, the fair value standards and ERISA. Responsible for approximately 40 plan audits; including defined contribution, defined benefit, ESOP and health & welfare plans. Audits of plans of up to 14,000 participants and $400 million in assets, including 11-K audits for public entities.• Spoke on employee benefits plans and has presented on national webcasts, at seminars, and Certified Professional Education courses. Topics included internal controls, ERISA and other auditing and accounting standards. • Helped develop specialized audit template for benefit plan audits.• Wrote several articles on various employee benefit plan topics. Actively wrote on the Pension and Compensation Blog