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).

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).

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).

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.

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.

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).

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).

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).

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).

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.

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).

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).

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).

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.

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.

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).

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.

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.

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).

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).

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.

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).

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.