U.S. Master GAAP Guide (2015)

Richard H. Gesseck, CPA, in an audit partner at J.H. Cohn LLP, one of the leading audit, tax, and business consulting firms in the United States, and is based in the firm’s Glastonbury, Conn., office.

He has more than 40 years of public accounting experience, including 20 years as an audit partner with Ernst & Young. Dick serves middle-market, public and privately held manufacturing, distribution, and hi-tech entities, including those in the developmental stages, and providers that have alternative energy solutions.

Dick’s background also includes serving as the lead audit partner to numerous publicly held companies, including two Fortune 500 companies. He had key roles in several significant M&A transactions. He also has significant experience with registration statements, comfort letters, communications with the SEC, “going private” transactions, and solving numerous technical audit and accounting (A&A) and SEC issues

He has served as a conference leader for more than 200 technical accounting and auditing seminars for numerous state CPA societies and the AICPA and has provided customized A&A training for several large organizations in the finance, education, and government sectors. He has also authored several auditing courses for the AICPA and is a frequent speaker. He has been honored by the Connecticut Society of Certified Public Accountants and AICPA with multiple outstanding discussion leader awards.

Dick received a bachelor of science degree in business administration from the University of New Haven, and was the recipient of the University’s 2002 Distinguished Alumni Award. He is currently a member of the FASB’s Small Business Advisory Committee, a member of the Connecticut State Board of Accountancy, and a Trustee of Lincoln College of New England. He is a past president of the CSCPA and New Haven Country Club and has served on several other boards, and is an active member of the AICPA and the CSCPA.

Lawrence Gramling, Ph.D., CPA, is the Assistant Professor of Accounting and Assistant Department Head at the School of Business of the University of Connecticut, in Storrs, Conn. Dr. Gramling has published articles in various professional journals, including the CPA Journal and the Connecticut CPA Quarterly. He has developed and taught professional education courses and has been a consultant to CPA firms concerning their quality of practice. Dr. Gramling was formerly the president of the Connecticut Society of Certified Public Accountants (CSCPA), has chaired the CSCPA’s Peer Review and Strategic Planning Committees, and has served on the CSCPA’s Board of Governors. His research interests include CPE methods and CPA firm regulation, fraud and forensic accounting, CPA firm peer review results, disclosures of estimates in public corporation financial statements, and communications in footnotes to financial statements.