THE ROTH STORY
We get you back
to what matters most.
to what matters most.
Abe Roth founded Roth&Co in 1978 with a vision of a firm built on a set of values designed not just to create a better future for its clients and employees, but to positively impact our community and the world around us. Over four decades later, Roth&Co is now a leading accounting firm, with four locations, relationships that span more than four decades, and over one hundred fifty specialized employees ready to serve as your trusted guide through the complicated maze of the financial world.
We are proud to be a purpose driven company, providing the personalized services of a small firm with the expertise of a large organization, and implement practices that maximize benefit over profit, putting people before the bottom line.
As a member of the American Institute of Certified Public Accountants, Roth&Co adheres to strict quality control standards, including continuing professional education and periodic peer reviews of our audit practice and system of quality control.
our broad spectrum of clients includes:
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Roth&Co is an independent member of the BDO Alliance USA, a nationwide association of independently owned local and regional accounting, consulting and service firms with similar client service goals. The BDO Alliance USA presents an opportunity for firms to expand services to clients without jeopardizing our existing relationships or our autonomy by accessing the resources of BDO USA, LLP and other Alliance members. The BDO Alliance USA was developed to provide member firms with an alternative strategy for gaining competitive advantage in the face of a changing business landscape. The Alliance represents an opportunity for BDO to enhance relationships with reputable firms that share a mutual business understanding. The BDO Alliance USA is a subsidiary of BDO USA, LLP, a Delaware limited liability partnership.
We are a proud member of:
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Our Mission
Our mission is to provide a unique combination of high-quality professional services in a caring and understanding manner tailored to our values, that enables both our clients and our team to achieve their maximum potential.
When Abe Roth founded Roth&Co his mission went well beyond business. He knew, and everyone at Roth&Co still knows, that the peace of mind that comes from knowing your business is successful affects more than just your business. It affects your whole life. Your business is how you provide for your family, secure your retirement and give back to your community. At Roth&Co we treat each client’s business like it is our own. Applying our full attention and expertise to each client, we identify the individual goals and potentials of our clients and devise strategies that are true to their capabilities and vision of success. Our goal is to assure you that your business is always in the best of hands, so that your life is freed up to enjoy those moments that are beyond business.
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Here is how we do it:
- CLIENTS
- EMPLOYEES
- COMMUNITY
We understand that by engaging our services, each of our clients is entrusting us with his or her life’s work. Taking this responsibility to heart, we consider ourselves partners in our clients’ businesses and are invested in their success. We assume the role of trusted advisor with expertise that goes beyond the spreadsheet.
Roth&Co understands that different people measure success differently. Our mission is to provide our clients with a guide on their unique journeys towards individualized success.
It has been proven that the perfect company is built upon the perfect combination of expertise and service. That’s why Roth&Co believes that our firm is only as good as our team. Our clients rely on Roth&Co accountants to provide the expertise and services that guide them through the complicated maze of the financial world.
With this in mind, we put tremendous resources into recruiting accountants and support staff with razor sharp minds and a whole lot of heart. We actively cultivate an environment that supports both personal and professional growth, ensuring that the potential of each Roth&Co employee is actualized. We are proud of what we have built, and continue to build together.
Roth&Co understands that the success of the community and the success of its businesses and professionals are interdependent. For this reason, we take enormous pride in the dozens of community members we employ and the hundreds of local businesses that we have guided toward success.
As a harbinger of community growth, Roth&Co takes pride in offering public workshops and seminars, and is currently collaborating with Ami Magazine to produce new episodes of JTank, the community’s premium platform for entrepreneurs and growing businesses to secure funding and partnerships.
In this symbiotic relationship, we see the importance of encouraging community growth, and actively seek ways to give back through supporting local nonprofits, creating opportunity for professional growth and promoting education. To Roth&Co it’s not strategic; it’s sacred.
Our Team
At Roth&Co each team member is a friendly
and experienced guide through the maze that is
the financial world.
WE ARE PROUD OF WHAT WE HAVE BUILT AND CONTINUE TO BUILD TOGETHER.
- New York
- New Jersey
- Illinois
- Israel
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Abraham Roth, CPA
Founding Partner
Abraham Roth, CPA
Founding Partner
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Abraham Roth, CPA
Founding Partner
Founding Partner Abraham Roth, CPA, established Roth&Co in 1978 and has played the principal role in developing the company into a premier accounting and advisory firm that strives to better the future for its clients and employees. Roth&Co’s entire client experience is the product of Abraham’s vision and drive.
Abraham is highly respected and sought-after for his decades of consulting experience in a variety of issues affecting businesses and not-for-profits, and for his unique and creative approach to solving problems and executing critical business decisions.
Abraham is a skilled arbitrator and mediator and has helped many businesses and organizations resolve disputes inside the court system and beyond.
Abraham received his Bachelor of Business Administration in Accounting at Baruch College Business School and is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of CPAs (NYSSCPA).
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Zacharia Waxler, CPA
Managing Partner
Zacharia Waxler, CPA
Managing Partner
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Zacharia Waxler, CPA
Managing Partner
Managing Partner Zacharia Waxler, CPA, has been a part of the Roth&Co team since 2004. Zacharia manages all facets of the firm and supervises the ongoing operations of all the firm’s divisions, constantly propelling Roth&Co forward towards its goals. He is responsible for managing Roth&Co’s organizational structure, directing its client service teams, and monitoring its financial, operational, and marketing structures to maintain continuous growth and operating efficiency. Zacharia is also the co-founder of Roth&Co’s affiliate wealth management company, Equinum, LLC.
Zacharia started his career in the nonprofit industry in 2000 before joining Roth&Co’s tax department. During his tenure at Roth&Co, Zacharia established Roth&Co’s audit and assurance department, and today, leads Roth&Co’s executive staff in implementing major company resolutions, including acquisitions, mergers, joint ventures and large-scale expansion.
Zacharia is a respected business consultant, consulting with businesses across all industries, including the nonprofit space. He advises organizations on structuring, developing proper practices and procedures, tax planning and compliance. A noted speaker and columnist, Zacharia regularly shares his financial and business insights across various platforms.
Zacharia received his Bachelor of Science in Accounting with honors from Touro College. He is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of CPAs (NYSSCPA), the New Jersey Society of CPAs (NJCPA) and the Illinois CPA Society (ICPAS).
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Alan Botwinick, CPA
Partner
Alan Botwinick, CPA
Partner
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Alan Botwinick, CPA
Partner
Alan Botwinick, CPA is a Roth&Co partner and co-chair of our highly specialized real estate department. Alan’s 30+ years of dedication to Roth&Co clients has established him as a mainstay of the firm and as the backbone of the real estate division. His expertise is diverse, encompassing many industries including wholesale and distribution companies, high-net-worth individuals, family businesses and private corporations. Alan’s passion is managing the innumerable intricacies associated with owning, operating, investing and syndicating real estate entities. He excels in finding creative strategies to manage tough tax problems and complex property ownership structures.
Alan received his bachelor’s degree with honors in accounting and economics from Queens College. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA).
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Heshy Katz, CPA
Partner
Heshy Katz, CPA
Partner
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Heshy Katz, CPA
Partner
A partner at Roth&Co since 1998, Heshy Katz, CPA, has played a major role in the growth of the firm and in establishing its reputation for uncompromising quality of work and caring, personal service. Heshy’s area of expertise includes not-for-profits, audit and assurance services, tax audits, tax planning and business consulting. He is highly proficient in all aspects of audits, financial statements and management advisory services. Heshy is passionate about providing creative solutions to complex dilemmas. He is committed to providing his clients with a product of unparalleled quality that will safeguard their financial interests and champion their business needs.
Heshy received his B.S. in Accounting from Touro College, Magna Cum Laude. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA). Heshy holds CPA certification in both New York and New Jersey and regularly attends nationwide conferences relating to accounting, auditing, taxation and consulting.
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Marc Gelbtuch, CPA, CFF
Partner
Marc Gelbtuch, CPA, CFF
Partner
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Marc Gelbtuch, CPA, CFF
Partner
Marc Gelbtuch, CPA, CFF is a partner at Roth&Co and leads the advisory services and tax controversy departments. In his initial years in the industry, Marc focused on individual and business tax preparation and the preparation of audited financial statements. In 2005, Marc expanded his expertise to trusts and estates. Becoming a trusted advisor to his clients, Marc segued into a broader role as business advisor, and in 2015, under his leadership, Roth&Co created the advisory services and tax controversy departments.
The advisory services department offers specialized services related to estate planning, business valuations, forensic accounting and due diligence. The tax controversy division specializes in representing taxpayers in IRS, state and city audits. This includes sales tax audits, workers compensation and all employment related matters, as well as penalty abatement appeals. In the litigation support segment of the advisory team, Marc is often called upon to testify in both civil and criminal courts as an expert witness in lawsuits requiring forensic expertise. He also represents litigants in Rabbinical Court in the capacity of ‘toen.’
A Touro College graduate, Marc is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of CPAs (NYSSCPA), and is a Certified Forensic Financial expert.
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Moshe Schupper, CPA
Partner
Moshe Schupper, CPA
Partner
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Moshe Schupper, CPA
Partner
Moshe Schupper, CPA brings a breadth of accounting experience from numerous industries in many accounting fields. Moshe has experience with accounting, taxes, and auditing for nonprofits, healthcare, real estate, commercial enterprises and service organizations. Moshe’s broad accounting background provides him the unique ability to simultaneously assess a client’s standing from both tax and financial statement perspectives. His multi-faceted approach allows him to confidently navigate complex government regulatory and reporting guidelines and address client issues in all contexts.
Moshe graduated from Brooklyn College with a Bachelor of Science in Accountancy. He is a member of the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA) and the New York State Society of Certified Public Accountants (NYSSCPA).
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Moshe Seidenfeld, CPA
Partner
Moshe Seidenfeld, CPA
Partner
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Moshe Seidenfeld, CPA
Partner
Moshe Seidenfeld, CPA has been a part of the firm since 2008. He serves clients in the manufacturing, retail, wholesale, service and real estate industries. Moshe guides clients in understanding, managing and forecasting their business financials, and educates them about their tax compliance obligations and options. Moshe acts as a financial consultant to his clients and has established a solid reputation of excellence in servicing businesses beyond the books, providing tax strategies and direction in navigating the business world.
Moshe received his master’s degree in accounting from Fairleigh Dickinson University and is a member of American Institute of Certified Public Accountants (AICPA).
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Ben Spielman, CPA
Partner
Ben Spielman, CPA
Partner
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Ben Spielman, CPA
Partner
Ben Spielman, CPA leads Roth&Co’s tax compliance department and acts as co-chair of its highly specialized real estate department. Ben works primarily with business entities in the e-commerce and healthcare industries, and for high-net-worth individuals, trusts, and estates. He has extensive experience servicing the real estate industry where he assists owners, operators, investors and syndicators achieve their financial goals. His formidable command of the complexities of real estate financing, purchasing and maintenance serve as a stronghold for his clients’ real estate holdings. He excels in finding creative solutions to tough tax problems and complex property ownership structures.
Ben graduated with a bachelor’s degree in accounting from Touro College in 2009. He is a certified public accountant as well as a member of American Institute of Certified Public Accountants (AICPA) and the New York State Society of CPAs (NYSSCPA).
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Rachel Stein, CPA
Partner
Rachel Stein, CPA
Partner
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Rachel Stein, CPA
Partner
Since joining Roth&Co in 2010, Rachel Stein, CPA has worked her way up to partner as she now leads Roth&Co’s tax compliance division. Rachel serves clients in multiple industries including healthcare and real estate, and supervises a skilled team of CPAs that assist clients with entity structuring, reporting obligations and compliance needs.
Rachel specializes in U.S. and foreign tax compliance matters and provides support to a large client base of foreign investors. She works to optimize the structure of her clients’ foreign and U.S. cross-border activities to ensure maximum tax efficiency and seamless compliance. Her client roster includes many international businesses and individuals, including those from Europe, Canada, Asia, the Middle East and South America.
Rachel is a 2007 graduate of Brooklyn College where she earned her B.S., with honors, in accounting. She is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of CPAs (NYSSCPA).
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Hershy Donath, CPA
Partner
Hershy Donath, CPA
Partner
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Hershy Donath, CPA
Partner
Hershy Donath, CPA joined Roth&Co as a partner in 2019. Passionate about real estate, Hershy has experience working with entities with a variety of underlying asset types, including office, multi-family, hospitality, internationally-based assets and hard-to-value opportunity fund assets. He also has experience advising publicly traded REITs and large, privately held real estate funds. In addition to his valuable real estate knowledge, Hershy’s expertise spans across a range of industries including hospitality, media and entertainment, consumer products, manufacturing and alternative energy.
Prior to joining Roth&Co, Hershy was an executive director in Ernst & Young’s real estate practice, as well as a member of the firm’s quality network. Hershy worked with audit teams across the Tri-State area, providing guidance to large public companies on complex auditing matters, and supporting quality initiatives in response to the Public Company Accounting Oversight Board and internal quality reviews.
Hershy holds a Bachelor of Science in Accounting from Ocean County College, as well as a Master of Science from Beth Medrash Govoha. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA), and is a certified public accountant in New York and New Jersey.
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Shulem Rosenbaum, CPA, ABV
Partner
Shulem Rosenbaum, CPA, ABV
Partner
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Shulem Rosenbaum, CPA, ABV
Partner
Roth&Co Partner Shulem Rosenbaum, CPA, ABV leads the firm’s advisory services division. Shulem started his career with Roth&Co in 2012 with a focus on tax preparation and review and tax controversy. From there, he segued into the specialized fields of forensic accounting, business valuation and due diligence procedures. He also addresses accounting issues related to estate planning, business succession planning and asset protection, management advisory and business services, and arbitration and litigation support.
Shulem was awarded the Superior Scholar award from the New York State Society of CPAs (NYSSCPA), and the highly coveted and prestigious Elijah Watt Sells Award from the American Institute of Certified Public Accountants (AICPA). Shulem is frequently quoted in national publications, including the Journal of Accountancy, Microsoft News, Hamodia newspaper and Ami Magazine. Shulem was honored with the Outstanding Scholar award by Touro College, where he has served as an accounting professor since 2014.
Shulem is a certified public accountant with a Bachelor of Science in Accounting from Touro College and is further accredited in business valuations (ABV). He is a member of American Institute of Certified Public Accountants (AICPA), Forensics and Valuation Services (FVS) by AICPA and the New York State Society of Certified Public Accountants (NYSSCPA).
MANAGEMENT TEAM
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Chaya Abowitz
Chief Operating Officer
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Chaya Abowitz
Chief Operating Officer
Chaya’s career at Roth&Co began over 18 years ago in general administration for the emergent 25-employee firm. Chaya built Roth&Co’s human resources department from the ground up, establishing and expandeding Roth&Co’s policies and procedures for recruitment, compliance, training and team-building. She administered talent acquisition and development, as well as employee onboarding, retention, turnover and employee benefits. Chaya has been instrumental in the growth and development of the now 200-employee firm.
Now Roth&Co’s Chief Operating Officer, Chaya manages the firm’s day-to-day operations, including administration, project management, technology, marketing, department metrics and reporting, compensation and benefits, facilities, and events.
With stellar leadership and management skills, Chaya designs and implements policies to propel Roth&Co forward in it’s strategic global plan.
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Lou Moran
Chief Information Officer
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Lou Moran
Chief Information Officer
Chief Information Officer Lou Moran is a forward-thinking technology leader and strategist with a broad knowledge of industry processes, technology solutions and personal development. His wide-ranging career in information technology has honed his expertise in overseeing mergers and acquisitions, scaling, contract negotiations, and restructuring of business practices and processes.
At Roth&Co, Lou focuses on security, integration, automation, streamlining business flows and innovation. His efforts are targeted towards reducing IT overhead, increasing productivity, and ultimately, helping people do their jobs without thinking about the tools that they’re using.
A graduate of the State University of New York, Lou has served in various executive and consulting positions for companies in the accounting, travel and IT services industries.
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Victoria L. Pitkin, CPA
Director of Quality Control
Accounting + Assurance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Victoria L. Pitkin, CPA
Director of Quality Control
Victoria L. Pitkin, Roth&Co’s Quality Control Director, focuses on enhancing audit quality and efficiency through a robust quality management initiative. Tory’s broad industry experience positions her to provide technical accounting support, advise on improving engagement efficiency, and ensure adherence to Roth&Co’s stringent internal policies through the internal monitoring process. Tory’s expertise in technical accounting and engagement performance shines through in the tailored training programs she develops, which are aimed at equipping our audit staff with the tools they need to address complex client issues effectively and efficiently.
Tory holds a BS in Accounting from Lehigh University and a BA in History from Bryn Mawr College. She is passionate about giving back to the profession. Tory has served on several committees at the New York State Society of CPAs and the American Institute of Certified Public Accountants, including the AICPA’s Accounting and Review Services Committee. Tory also held a position as adjunct professor of accounting at Baruch College, City University of New York. She is a licensed CPA in New York and New Jersey.
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Leah Loeb, CPA
Senior Manager
Tax Compliance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Leah Loeb, CPA
Senior Manager
Leah Loeb, CPA is a senior manager in the firm’s tax compliance department and has been with the firm since 2007. Leah has experience in a broad range of industries including wholesale, retail, real estate and nonprofit, as well as high-net worth individuals and trusts.
Leah provides her clients with multi-product accounting services and assists them in all areas of their accounting needs, including establishing a QuickBooks filing system, filing sales and payroll returns, preparing reviewed financial statements and multi-state tax returns, and attaining bank financing.
Leah manages Roth&Co’s tax division, where client binders and returns are generated. She trains and supervises our staff and ensures that they have the knowledge and data to compile, produce and deliver accurate filings and reports.
Leah served as the development editor of a QuickBooks textbook, QuickBooks for the Accounting Student, published in 2014. Leah graduated in 2004 from Toronto’s Seneca College with a degree in accounting and finance and is a certified public accountant.
P. 718.975.5390 F. 718-975-5319
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Ahron Golding, Esq.
Manager
Tax Controversy![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Ahron Golding, Esq.
Manager
Ahron Golding, Esq. is a manager in Roth&Co’s tax controversy department. Ahron graduated with a law degree from the University of Maryland and received a master’s degree in tax from the Robinson College of Business. With his unique background in tax and law, Ahron has successfully saved businesses and individuals millions of dollars by resolving tax controversies with the IRS.
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Abraham Schor, CPA
Manager
Accounting + Assurance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Abraham Schor, CPA
Manager
Abraham Schor, CPA is a manager in the firm’s NY office, with over 20 years of accounting and audit experience.
Abraham is responsible for the entire audit cycle, including finalization of the audit and presentation to the audit committee. He is involved in training staff members and ensures that his team has the knowledge and skill they need to succeed.
Abraham has a deep understanding of financial statements in accordance with U.S. GAAP and associated reporting requirements. He also has specialized knowledge of audits in accordance with Uniform Guidance, and pensions under the requirements of the U.S. Department of Labor.
Abraham received an accounting degree from Touro College in 1998, graduating summa cum laude.
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Yossi Krasnjanski
Manager
Tax Compliance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Yossi Krasnjanski
Manager
Yossi Krasnjanski is a manager on Roth&Co’s tax compliance team and is based in our NY office. He leads a team responsible for addressing all aspects of his clients’ tax-related requirements. From meticulous tax planning to ensuring compliance with regulations, Yossi and his team employ a comprehensive approach to meeting the diverse needs of their clients.
Yossi serves clients across a broad range of industries, focusing predominantly on the real estate sector. He works beyond the routine and is closely involved in his client’s financial decision making, serving as their trusted advisor to ensure that they not only meet their tax obligations, but also realize unparalleled tax benefits and savings.
Yossi graduated Summa Cum Laude from Touro College, where he earned a B.S. in Accounting and was the recipient of the Corporate Taxation Award.
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Zacharia Waxler, CPA
Managing Partner
Zacharia Waxler, CPA
Managing Partner
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Zacharia Waxler, CPA
Managing Partner
Managing Partner Zacharia Waxler, CPA, has been a part of the Roth&Co team since 2004. Zacharia manages all facets of the firm and supervises the ongoing operations of all the firm’s divisions, constantly propelling Roth&Co forward towards its goals. He is responsible for managing Roth&Co’s organizational structure, directing its client service teams, and monitoring its financial, operational, and marketing structures to maintain continuous growth and operating efficiency. Zacharia is also the co-founder of Roth&Co’s affiliate wealth management company, Equinum, LLC.
Zacharia started his career in the nonprofit industry in 2000 before joining Roth&Co’s tax department. During his tenure at Roth&Co, Zacharia established Roth&Co’s audit and assurance department, and today, leads Roth&Co’s executive staff in implementing major company resolutions, including acquisitions, mergers, joint ventures and large-scale expansion.
Zacharia is a respected business consultant, consulting with businesses across all industries, including the nonprofit space. He advises organizations on structuring, developing proper practices and procedures, tax planning and compliance. A noted speaker and columnist, Zacharia regularly shares his financial and business insights across various platforms.
Zacharia received his Bachelor of Science in Accounting with honors from Touro College. He is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of CPAs (NYSSCPA), the New Jersey Society of CPAs (NJCPA) and the Illinois CPA Society (ICPAS).
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Alan Botwinick, CPA
Partner
Alan Botwinick, CPA
Partner
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Alan Botwinick, CPA
Partner
Alan Botwinick, CPA is a Roth&Co partner and co-chair of our highly specialized real estate department. Alan’s 30+ years of dedication to Roth&Co clients has established him as a mainstay of the firm and as the backbone of the real estate division. His expertise is diverse, encompassing many industries including wholesale and distribution companies, high-net-worth individuals, family businesses and private corporations. Alan’s passion is managing the innumerable intricacies associated with owning, operating, investing and syndicating real estate entities. He excels in finding creative strategies to manage tough tax problems and complex property ownership structures.
Alan received his bachelor’s degree with honors in accounting and economics from Queens College. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA).
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Heshy Katz, CPA
Partner
Heshy Katz, CPA
Partner
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Heshy Katz, CPA
Partner
A partner at Roth&Co since 1998, Heshy Katz, CPA, has played a major role in the growth of the firm and in establishing its reputation for uncompromising quality of work and caring, personal service. Heshy’s area of expertise includes not-for-profits, audit and assurance services, tax audits, tax planning and business consulting. He is highly proficient in all aspects of audits, financial statements and management advisory services. Heshy is passionate about providing creative solutions to complex dilemmas. He is committed to providing his clients with a product of unparalleled quality that will safeguard their financial interests and champion their business needs.
Heshy received his B.S. in Accounting from Touro College, Magna Cum Laude. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA). Heshy holds CPA certification in both New York and New Jersey and regularly attends nationwide conferences relating to accounting, auditing, taxation and consulting.
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Hershy Donath, CPA
Partner
Hershy Donath, CPA
Partner
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Hershy Donath, CPA
Partner
Hershy Donath, CPA joined Roth&Co as a partner in 2019. Passionate about real estate, Hershy has experience working with entities with a variety of underlying asset types, including office, multi-family, hospitality, internationally-based assets and hard-to-value opportunity fund assets. He also has experience advising publicly traded REITs and large, privately held real estate funds. In addition to his valuable real estate knowledge, Hershy’s expertise spans across a range of industries including hospitality, media and entertainment, consumer products, manufacturing and alternative energy.
Prior to joining Roth&Co, Hershy was an executive director in Ernst & Young’s real estate practice, as well as a member of the firm’s quality network. Hershy worked with audit teams across the Tri-State area, providing guidance to large public companies on complex auditing matters, and supporting quality initiatives in response to the Public Company Accounting Oversight Board and internal quality reviews.
Hershy holds a Bachelor of Science in Accounting from Ocean County College, as well as a Master of Science from Beth Medrash Govoha. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA), and is a certified public accountant in New York and New Jersey.
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Shulem Rosenbaum, CPA, ABV
Partner
Shulem Rosenbaum, CPA, ABV
Partner
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Shulem Rosenbaum, CPA, ABV
Partner
Roth&Co Partner Shulem Rosenbaum, CPA, ABV leads the firm’s advisory services division. Shulem started his career with Roth&Co in 2012 with a focus on tax preparation and review and tax controversy. From there, he segued into the specialized fields of forensic accounting, business valuation and due diligence procedures. He also addresses accounting issues related to estate planning, business succession planning and asset protection, management advisory and business services, and arbitration and litigation support.
Shulem was awarded the Superior Scholar award from the New York State Society of CPAs (NYSSCPA), and the highly coveted and prestigious Elijah Watt Sells Award from the American Institute of Certified Public Accountants (AICPA). Shulem is frequently quoted in national publications, including the Journal of Accountancy, Microsoft News, Hamodia newspaper and Ami Magazine. Shulem was honored with the Outstanding Scholar award by Touro College, where he has served as an accounting professor since 2014.
Shulem is a certified public accountant with a Bachelor of Science in Accounting from Touro College and is further accredited in business valuations (ABV). He is a member of American Institute of Certified Public Accountants (AICPA), Forensics and Valuation Services (FVS) by AICPA and the New York State Society of Certified Public Accountants (NYSSCPA).
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Michael Wegh, CPA
Partner
Michael Wegh, CPA
Partner
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Michael Wegh, CPA
Partner
Michael Wegh, CPA brings over 12 years of managerial experience and a skilled proficiency in providing essential tax compliance and review services to private equity funds, hedge funds, and investment advisors. He is well-versed in complex investment fund structures and partner allocations and reporting of fund/investor transactions. Michael’s technological expertise is a key component in helping the firm enhance operations and client satisfaction. He services a wide range of Roth&Co clients with a focus on investors in the real estate and investment fund spaces.
Prior to joining Roth&Co, Michael served as a senior tax manager at Deloitte’s investment management practice, where he worked with domestic and offshore private equity funds, fund of funds and hedge funds.
Michael holds an associate degree in accounting from Ocean County College, as well as a Master of Science from Beth Medrash Govoha. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA), and is a certified public accountant in New York and New Jersey.
MANAGEMENT TEAM
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Yisroel Lowinger, CPA
Senior Manager
Accounting + Assurance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Yisroel Lowinger, CPA
Senior Manager
Yisroel Lowinger, CPA is a senior manager in the firm’s New Jersey office. With over 10 years of accounting experience, Yisroel is instrumental in coordinating and reviewing audits for clients across the education, nonprofit, real estate and other industries.
Yisroel spent time as a professional career services professor teaching QuickBooks and served as a mentor for accounting students.
Yisroel has a master’s degree in accounting from Fairleigh Dickinson University. He is a member of the American Institute of Certified Public Accountants (AICPA) and is a certified public accountant in NY and NJ.
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Yisroel Kilstein, CPA
Manager
NFP Services![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Yisroel Kilstein, CPA
Manager
Yisroel Kilstein, CPA is a manager in the non-profit services division and is based in the New Jersey office. He serves organizations, charities, schools, religious institutions and other non-profit entities. With over six years of experience, Yisroel uses his specialized knowledge in the not-for-profit space to help his clients with their reporting obligations, compliance issues, initial structuring, and by providing general consultation services. Yisroel earned an accounting degree from Excelsior College and is a certified public accountant. He is a member of the New York State Society of Certified Public Accountants (NYSSCPA) and the American Institute of Certified Public Accountants (AICPA).
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Joshua Bondy, CPA
Manager
Tax Compliance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Joshua Bondy, CPA
Manager
Joshua Bondy, CPA is a tax compliance manager and is based in the firm’s NJ office. He serves clients across multiple sectors with a focus on the real estate and nursing home industries. Joshua started his career at Roth&Co in 2015. Since then he has successfully onboarded and continues to serve multiple high-net-worth clients with annual earnings in the millions. Joshua’s skill at examining and analyzing accounting records allows him to accurately interpret financial statements and recommend tax strategies that align with his clients’ business goals. Joshua is a certified public accountant and earned his accounting degree from Touro College where he achieved a consistent Dean’s List ranking throughout his course of study.
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Yanky Goldenberg, CPA
Manager
Tax Compliance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Yanky Goldenberg, CPA
Manager
Yanky Goldenberg, CPA is a tax compliance manager in Roth&Co’s NJ office. He serves clients in the commercial and multi-family real estate industries as well as the healthcare industry, including skilled nursing and assisted living facilities. He focuses on tax planning and compliance services for his clients. Yanky has been with Roth&Co since 2017 and focuses on obtaining the maximum possible tax benefit for his clients. He reviews client paperwork, identifies potential tax credits, and assists in the production of their tax reports and financial and income tax statements. Yanky studies and analyzes changes in tax law to stay current on tax issues and works to identify tax savings for his clients. Yanky graduated with a master’s degree in accounting from Fairleigh Dickenson University.
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David de Freudiger, CPA
Manager
Tax Controversy![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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David de Freudiger, CPA
Manager
David de Freudiger CPA, MBA is a manager in Roth&Co’s Tax Controversy department. David has extensive experience in tax compliance and advisory services for high-net-worth and family office clients. He regularly assists clients and attorneys with various litigation support matters including voluntary disclosures, IRS and state tax audits, payroll issues, penalty abatements and other tax controversy matters.
David has designed and taught courses at Professional Career Services, enabling CPA candidates to utilize tax preparation software to apply their knowledge of tax theory to real-world scenarios.
David received his MBA in Professional Accounting from Rutgers University Graduate School of Management, where he earned the Special Dean’s Award. He is a lifetime member in Beta Gamma Sigma (BGS), the international honor society for collegiate business schools.
David is a certified public accountant in NJ and is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of Certified Public Accountants (NYSSCPA) and the American Society of Tax Problem Solvers (ASTPS).
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Dov Zucker, CPA
Manager
Tax Compliance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Dov Zucker, CPA
Manager
Dov Zucker, CPA is a manager on Roth&Co’s tax compliance team. Based out of our NJ office, Dov utilizes his experience in accounting, assurance and tax services to assist his clients in navigating the complexities of the tax system, while minimizing tax liabilities. He serves clients across a broad range of industries, focusing predominantly on the real estate sector.
Dov’s expertise extend beyond tax compliance to include strategic financial planning. Leading a team of skilled accountants, Dov ensures that his clients are knowledgeable about their financial decisions and that all their tax needs are met in alignment with tax law.
Dov is a member of the American Institute of Certified Public Accountants (AICPA) and a graduate of Fairleigh Dickinson University, where he earned a master’s in accounting.
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Epifanio Sadural, CPA, CGMA
Partner
Epifanio Sadural, CPA, CGMA
Partner
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Epifanio Sadural, CPA, CGMA
Partner
With over 33 years of experience, Epifanio Sadural, CPA, CGMA provides audit, accounting, tax and business advisory services to governmental and private entities, for-profit organizations, not-for-profit organizations and small businesses. Epifanio led the accounting, tax and business advisory departments of E.C. Ortiz & Co. prior to its merger with Roth&Co.
Epifanio has valuable experience working across a breadth of industries and entities. He specializes in assisting home healthcare agencies with Medicare needs and Department of Aging cost reporting. Epifanio earned his Bachelor of Science in Accounting from Far Eastern University and is a candidate for a Master of Business Administration from Ateneo de Manila University. He is a certified public accountant in the Philippines, Illinois and Indiana, and is a chartered global management accountant. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society (ICPAS), and concurrently serves as a member of the ICPAS Taxation – Individual Committee.
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Elda Arriola, CPA
Partner
Elda Arriola, CPA
Partner
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Elda Arriola, CPA
Partner
With extensive compliance and financial audit experience, Elda was a part of E.C. Ortiz for 16 years prior to its merger with Roth&Co. Elda specializes in providing financial audit and state compliance examination services to government entities, not-for-profit organizations and healthcare facilities. Elda also oversees the continuing professional education (CPE) program in Roth&Co’s Illinois office.
Prior to E.C. Ortiz – now Roth&Co, Elda enjoyed 17 years of combined work experience as a senior loans management officer for the Local Water Utilities Administration, an accounting teacher for Maryknoll College Foundation, Inc. and an accountant for Systems Sciences Consult, Inc.
Elda received a Bachelor of Science in Business Administration and Accountancy and a Master of Business Administration from the University of the Philippines. She is a certified public accountant in Illinois and the Philippines. Elda is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society (ICPAS).
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Aaron Galster, CPA
Partner
Aaron Galster, CPA
Partner
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Aaron Galster, CPA
Partner
Aaron Galster, CPA came full circle when he rejoined Roth&Co as a partner in 2021. His career path started at Roth&Co before he moved to the Big Four, where he led engagements on some of the largest public companies. Aaron then returned to Roth&Co, this time as a partner with over a decade of public accounting experience serving REITs and private equity funds invested across the energy, healthcare and real estate sectors.
Aaron applies his technical skills to improve the process for large-scale real estate clients that require a high volume of K-1s and tax return filings. His expertise includes tax compliance at a fund and property level, transaction analysis and taxpayer dispute resolution. Aaron works closely with clients to guide them through the latest tax reform, providing clear analysis on the tax implications of their investment returns.
Aaron received a Bachelor of Science in Accountancy from Touro College. He is a certified public accountant in Illinois and New York, and is a member of the American Institute of Certified Public Accountants (AICPA).
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Aaron Donnelly, CPA, ACA
Partner
Aaron Donnelly, CPA, ACA
Partner
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Aaron Donnelly, CPA, ACA
Partner
Aaron Donnelly, CPA, ACA, formerly an audit senior manager in KPMG, has over thirteen years of experience leading integrated audits and financial statement audits in the U.S., the UK, and Ireland, conducted in accordance with PCAOB, AICPA, and ISA requirements, under both U.S. GAAP and IFRS accounting frameworks.
Based in Roth&Co’s Chicago office, Aaron utilizes his industry knowledge and considerable audit and accounting experience, which includes SEC filings for Fortune 500 companies and companies about to complete an initial public offering, interoffice reporting for global parent companies, and private company reviews and financial statement audits, to perform assurance related engagements for entities in a number of industries.
Aaron earned his BSc in Accounting from Queen’s University Belfast, Ireland, is a Certified Public Accountant, licensed in Illinois, and a registered Chartered Accountant in Ireland. Aaron is a member of the AICPA, the Illinois CPA Society, and the Chartered Accountants Ireland.
MANAGEMENT TEAM
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Darlene Dizon, CPA
Manager
Accounting + Assurance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Darlene Dizon, CPA
Manager
Darlene Dizon, CPA brings over 8 years of public accounting experience as an accounting and assurance manager in Roth&Co’s Illinois office. Darlene’s broad experience in audit, state agency engagements and compliance issues expands the firm’s ability to serve its wide range of clients.
Darlene began her career as an auditor at Ernst & Young, Philippines before joining E.C. Ortiz – now Roth&Co. She has experience in auditing financial statements and handling state agency engagements with the Office of the Auditor General involving financial/single audit and compliance examination. Darlene also prepares financial statements for the Regional Office of Education and for not-for-profit entities.
Darlene graduated Cum Laude with a Bachelor of Science in Accountancy from Colegio De Dagupan. She is a certified public accountant in Illinois, California and the Philippines. She is a member of the American Institute of Certified Public Accountants (AICPA) and Philippine Institute of Certified Public Accountants (PICPA).
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Syndelle Manuel, CPA
Manager
Accounting + Assurance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Syndelle Manuel, CPA
Manager
Syndelle Manuel, CPA has 9 years of compliance and financial audit experience. She was formerly employed as a senior associate in Sycip Gores Velayo & Co. (Ernst & Young Global Limited-Manila, Philippines) and a senior financial reporting accountant in CITCO International Support Services Limited – Philippines ROHQ until she joined E. C. Ortiz, now Roth&Co.
Syndelle graduated Cum Laude with her Bachelor of Science in Accountancy, and is a certified public accountant in Illinois and in California.
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Lou Jonathan Cabrera, CISA
Manager
Accounting + Assurance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Lou Jonathan Cabrera, CISA
Manager
Lou Jonathan Cabrera, CISA joined E.C. Ortiz – now Roth&Co – in July 2018. He now serves as an IT manager on the accounting and assurance team, where he utilizes his extensive experience in information technology, financial reporting, internal controls and compliance audits. Lou Jonathan serves a range of clients, including government agencies and companies in the financial services, manufacturing, utility, pharmaceutical and information technology industries.
Lou Jonathan graduated from New Era University, Philippines with a Bachelor of Science in Accountancy. He is a certified public accountant in the Philippines and a certified information systems auditor. He is a member of the Information Systems Audit and Control Association (ISACA).
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Henry de Jesus, CPA
Manager
Accounting + Assurance![](https://rothcocpa.com/wp-content/themes/roth/img/popupclose.png)
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Henry de Jesus, CPA
Manager
Henry C. De Jesus, CPA, is Manager for the Chicago Audit team where he leads his team in performing state agency financial audit and review, and compliance examination engagements. Formerly a manager in Audit and Assurance at BDO USA, P.C., Henry has over eight years of knowledge and working experience in the manufacturing, retail and distribution, real estate, and construction industries.
Henry ably supervises, directs, and reviews his team’s work throughout the planning, field work and “wrap-up” stages of an audit client engagement. He advises clients on various economic and regulatory risks within their industry and works to resolve their complex accounting issues.
Henry graduated Magna Cum Laude from Batangas State University with a Bachelor of Science in Accountancy. He is a Certified Public Accountant licensed in the Virginia, Illinois and the Philippines and is a member of the Philippine Institute of Certified Public Accountants (PICPA).
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Moshe Schupper, CPA
Partner
Moshe Schupper, CPA
Partner
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Moshe Schupper, CPA
Partner
Moshe Schupper, CPA brings a breadth of accounting experience from numerous industries in many accounting fields. Moshe has experience with accounting, taxes, and auditing for nonprofits, healthcare, real estate, commercial enterprises and service organizations. Moshe’s broad accounting background provides him the unique ability to simultaneously assess a client’s standing from both tax and financial statement perspectives. His multi-faceted approach allows him to confidently navigate complex government regulatory and reporting guidelines and address client issues in all contexts.
Moshe graduated from Brooklyn College with a Bachelor of Science in Accountancy. He is a member of the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA) and the New York State Society of Certified Public Accountants (NYSSCPA).
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Hershy Donath, CPA
Partner
Hershy Donath, CPA
Partner
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Hershy Donath, CPA
Partner
Hershy Donath, CPA joined Roth&Co as a partner in 2019. Passionate about real estate, Hershy has experience working with entities with a variety of underlying asset types, including office, multi-family, hospitality, internationally-based assets and hard-to-value opportunity fund assets. He also has experience advising publicly traded REITs and large, privately held real estate funds. In addition to his valuable real estate knowledge, Hershy’s expertise spans across a range of industries including hospitality, media and entertainment, consumer products, manufacturing and alternative energy.
Prior to joining Roth&Co, Hershy was an executive director in Ernst & Young’s real estate practice, as well as a member of the firm’s quality network. Hershy worked with audit teams across the Tri-State area, providing guidance to large public companies on complex auditing matters, and supporting quality initiatives in response to the Public Company Accounting Oversight Board and internal quality reviews.
Hershy holds a Bachelor of Science in Accounting from Ocean County College, as well as a Master of Science from Beth Medrash Govoha. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA), and is a certified public accountant in New York and New Jersey.
GIVING BACK
Roth&Co firmly believes in ensuring that the community has the tools it needs to thrive, and is a proud sponsor of many community conferences, workshops, and events. Roth&Co sponsorships span the spectrum of conferences and summits in the healthcare, real estate, yeshivas and nonprofit industries.
The professional staff at Roth&Co frequently give lectures and presentations throughout the community, keeping the public informed on best practices and procedures for businesses, yeshivas and nonprofits.