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Wednesday, April 22, 2020

Accounting & Auditing Standards Interest Group Meeting & Technical Session (E2004048)

9:00 AM - 11:00 AM EDT

Registration: 9:00 AM EDT

1.5 CPE Credits in AA


For members Only. Join the Accounting & Auditing Standards Interest Group Meeting and Technical Session


1.5 CPE Credits offered




Call-in option:

No CPE offered for 609-236-8695 access code 950 032 05

Virtual link is: Here


Jose Borbon

Jose M. Borbon, CPA, CRC

Assistant Vice President, Senior Auditor

Kearny Bank

Jose Borbon, CPA, is assistant vice president and senior auditor of Kearny Bank. He is a member of the NJCPA Federal Taxation, Accounting & Auditing Standards and Emerging Leaders interest groups as well as the AICPA Auditing Standards Work Group.

Craig Dalinsky

Craig Dalinsky, CPA, CGMA

Vice President

SS&C Hedge Fund Services

Craig Dalinsky, CPA, Vice President at SS&C Hedge Fund Services (a division of SS&C Technologies Inc.). Mr. Dalinsky has more than 10 years of experience in the financial services industry, which includes a mix of both public accounting and private administration positions. Mr. Dalinsky currently specializes in financial reporting for investment companies with previous roles in accounting, audit and tax services. Mr. Dalinsky received his B.S. in accounting, with a computer science minor, from Rutgers University, School of Business and a M.A. from Rider University, Graduate College of Business Administration.

Susan Firriolo

Susan Firriolo, CPA, CISA


Tax Correspondence Service, Inc.

Susan Firriolo, CPA.CITP, CGMA, CISA, is the owner of Tax Correspondence Service, Inc. She is the incoming leader of the Technology Work Group for the NJCPA Accounting & Auditing Standards Interest Group. She is also a member of several other NJCPA interest groups, including the Emerging Technologies Interest Group (#NJCPATech) and the Federal Taxation Interest Group. She can be reached at

Elizabeth Harper

Elizabeth B. Harper, CPA

Member of the Firm


Elizabeth Harper (Liz), Member of the Firm, joined SobelCo in the fall of 2009 to assume the role of Quality Control Senior Manager. In 2014 she was promoted to Director with responsibility for reviewing all of the financial statements and service organization control (SOC) reports issued by the firm along with client correspondences ensuring that the highest quality standards are met and that the reports are in accordance with the established authoritative standards. Liz is dedicated to ensuring that the firm complies with its internal quality standards. This includes involvement with the engagement teams during all phases of the work, personnel training and development, and monitoring of engagement quality. Liz is also responsible for client service of SOC, employment benefit plan (EBP) engagements and other audits.

In 2016 Liz was given the additional role as Director of the Employee Benefit Plan Audit Group and in 2017 was elected as a Member of the Firm. Liz brings insights gained based on her previous experiences at a "Big Four" firm and a local CPA firm to all of the roles she plays at SobelCo.

While at a local firm, Liz had a wide variety of responsibilities across a range of industries, which she draws on daily at SobelCo. From her years at KPMG, Liz is able to leverage the knowledge she gained managing financial and internal control audits, quarterly reviews and agreed upon procedures, with well-known clients ranging from Philips Lighting to Ricoh Corporation. This global exposure adds value to the current SobelCo regional environment and it will be a critical component of future growth as the firm continues to expand, serving national and international clients in the coming years. By combining her perspectives from private industry and public accounting, she can provide meaningful solutions to SobelCo's clients.

Michael Kaplan

Michael S. Kaplan, CPA


Smolin, Lupin & Co., P.A.

Michael Kaplan is a Director of A&A at Smolin, Lupin & Co. He is a licensed Certified Public Accountant in New Jersey and New York, accredited in assisting clients with their annual audit requirements in a wide variety of industries including manufacturing, distribution, healthcare, life sciences, construction, real estate, broadcasting, retail, restaurants, apparel, publishing, software, technology and professional services. He has practiced public accounting for more than 20 years.

Michael is dedicated to serving his clients. He has also served both public and private clients with audits of their employee benefit plans, including 401(k)’s, 403(b)’s, 11K’s, and health and welfare benefit plans. He has been a speaker on employee benefit plans and had presented on national webcasts, at seminars and at Certified Professional Education courses. In addition, he has written articles on various employee benefit plan topics. 

Michael is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants. Michael is a graduate of the University of Delaware with a Bachelor of Science in Accounting. He practices out of the Fairfield, New Jersey office.

Jay Levine

Jay L. Levine, CPA


Prager Metis CPAs, LLC

Jay Levine, CPA, is a partner with LFL Veritas, LLC in Teaneck and Princeton and heads the Accounting and Auditing services for the firm. He provides expert advice to clients on accounting, business and system design issues and specializes in providing advisory services to closely held businesses. He focuses on clients in a variety of industries including manufacturing, advertising, wholesale and distribution on individually tailored “beyond the numbers” approaches to help them maximize their potential and profits. He is a member of the New Jersey Society of CPAs (NJSCPA) and the American Institute of CPAs (AICPA). He often speaks to accounting and professional groups on a variety of business and accounting issues. As an advocate and advisor to small privately held companies he continues to stay abreast of accounting trends that affect the smaller firm. He has a B.S. in Accounting from Syracuse University.

June Toth

June M. Toth, CPA, CFF, CITP, CGMA

Managing Member

ZBT Certified Public Accounting & Consulting, LLC

June M. Toth, CPA, CFF, CITP is the managing member of ZBT Certified Public Accounting & Consulting, LLC in Clark, NJ. June has over 20 years of experience in public accounting. Services she performs include forensic and litigation engagements for contested estates, shareholder disputes, preparation of economic damage reports, and expert witness testimony, individual and business taxation (multistate), estate/fiduciary accounting/taxation, nonprofit information returns, management consulting, litigation support/forensic accounting, compilations, reviews, and audits. Ms. Toth enhances her technical knowledge by active participation in NJCPA interest groups as well as performing Peer Reviews and inspections/engagement quality reviews for other CPA firms.

June is a NJ licensed CPA and received her CFF designation. She is also Certified Part 36 in NY. June is a frequent lecturer presenting on various topics to groups throughout NJ. She is a member of both the AICPA and NJCPA where she is active on various technical groups. Her clients include franchises, service and wholesale industries, multistate entities, nonprofits, estates/guardianships and litigation support/forensic accounting.

She holds a B.S. in Accounting from Rutgers University where she graduated Summa Cum Laude.