The partners and principals of Hertzbach & Company, P.A. are diverse
in their professional backgrounds, experience, and achievements. Each
partner/principal has made a unique contribution to the growth and success
of our firm. Together, they bring a wealth of experience to our practice,
which services a wide range of clients and industry concentrations.
Many of our partners and principals started their careers with our firm.
In fact, their success is Hertzbach & Company's success.
Partners
JOSEPH
M. ALESHIRE, CPA, a partner at Hertzbach & Company, P.A., joined the firm in 1989. He is a graduate of the University of Baltimore with a B.S. in accounting. He is a certified public accountant in Maryland.
Joe is a director of the Real Estate Industry Focus Group, assisting clients in obtaining financing, evaluating investors and all aspects of affordable housing development. Joe concentrates his practice in real estate, partnerships,
development, construction, affordable housing, Section 42 Low Income Housing as well as federal and state Historic Tax Credits. Joe is an active member of HAND (Housing Association of Non-Profit Developers), the National
Low-Income Housing Coalition, NH&RA (National Housing and Rehabilitation Association), and the AICPA. Joe lives with his wife and two children in Hampstead, Maryland.
MYRON
S. ASHER, CPA, a partner at Hertzbach & Company, P.A., joined the firm in 1973. He graduated from the University of Baltimore with a B.S. in Accounting. He is a certified public accountant in Maryland.
Myron is a director of the Medical Industry Focus Group and the Healthcare Consulting Group. His area of concentration is small business, with particular emphasis on medical practices, insurance agencies, business valuations, and retail
establishments. Myron has extensive experience in federal and state corporate and individual income taxes. He often consults on business planning matters such as estate planning/wills, buy-sell agreements
and incorporations. As a member of the firm's Litigation Consulting Group, Myron has worked with a variety of law firms regarding business valuations for cases of divorce, estate and gift tax matters and
shareholder disputes. He has served as an arbitrator and mediator in litigation cases, as well as an expert witness in Circuit Court of Baltimore City, Baltimore and Anne Arundel counties and in Federal Bankruptcy Court.
Myron is a member of the American Institute of Certified Public Accountants (AICPA), the Maryland Association of Certified Public Accountants (MACPA), the Maryland Society of Accountants, and the Maryland Chamber of Commerce.
In his free time, Myron enjoys playing golf, attending Ravens games and relaxing on the beach in Ocean City, Maryland. Myron is married with two children and lives in Owings Mills, Maryland.
JOEL
B. CHAZEN, CPA, a partner at Hertzbach & Company, P.A., joined the firm in 1980. He graduated from the University of Maryland with a B.S. in accounting. He is a certified public accountant in Maryland and Pennsylvania.
Joel is a director of the Construction Industry Focus Group. He has extensive experience in the construction industry, with specific emphasis on management advisory services. In this capacity, he helps clients evaluate
financing alternatives, preparing construction claims, budgeting, and insurance matters. Joel is responsible for the firm's quality assurance and internal peer review programs under AICPA guidelines.
Joel is a member of the AICPA, the MACPA, Home Builders Association of Maryland (HBAM), and the Associated Builders and Contractors (ABC). Joel is married with two children and resides in Stevenson, Maryland.
LARRY
M. EPSTEIN, MS, CPA, CVA, ABV, a partner at Hertzbach & Company, P.A., joined the firm in 1977. Larry received his undergraduate and Master's degrees from the University of Maryland. He is a certified public accountant in
Maryland, Pennsylvania and Delaware, and is certified as a Valuation Analyst.
Larry is a director of the Litigation Consulting Group at Hertzbach & Company, P.A. He is an advisor to law firms in areas such as corporate and
individual tax law, business valuations, forensic accounting and claims and dispute resolution services. He has served as an expert witness in both federal and state courts. Other areas of concentration include auditing of
corporations, quality control evaluations, financing and bonding consultations, and activity-based costing model development.In addition to his interest in politics, Larry has played an active role on the boards of many
organizations, including the Associated Builders and Contractors (ABC), United Support Against Multiple Sclerosis, American Lung Association, and Coalition of Construction Association. He is a member of the AICPA, the MACPA,
the National Society of Tax Professionals, and the National Association of Certified Valuation Analysts (NACVA). Larry was recently elected to the Litigation Forensics Board of NACVA, and will serve a three year term. Larry
is married with two children and resides in Glyndon, Maryland.
DONALD
N. HOFFMAN, MS, CPA, a partner at Hertzbach & Company, joined the firm in 1980. He is a graduate of the University of Baltimore, where he earned an undergraduate degree in accounting and a Master's degree in Taxation. Don
is a certified public accountant in Maryland, Virginia, and D.C.
Don has extensive experience in the construction industry, as well as the manufacturing, wholesale distribution and nonprofit industries. Don is a director
of the Manufacturing Industry Focus Group and the Construction Industry Focus Group. He has vast experience in management advisory services, including mergers, acquisitions/sale of businesses, turnarounds, corporate restructuring
and financing.Don is a member of the AICPA and the MACPA, as well as numerous local organizations, including the Associated Builders and Contractors (ABC), Associated Subcontractors Association (ASA), Turnaround Management
Association (TMA), Home Builders Association of Maryland (HBAM), and Building Congress and Exchange (BCE). Don resides in Reisterstown, MD and loves spending time with his two children.
JEFFREY
M. KLEEMAN, MS, CPA, a partner at Hertzbach & Company, joined the firm in 1988. Jeff earned his accounting degree from the University of Maryland and a Master’s degree in
Taxation from the University of Baltimore. He is a certified public accountant in Maryland, Virginia, the District of Columbia, Nevada and South Carolina.
Jeff is a director of the firm’s Real Estate
Industry Focus Group. He specializes in Low-Income Housing tax credits, tax exempt bond financing, contractor’s and mortgagor’s cost certifications, HUD program compliance and commercial real estate
accounting. He has twenty-eight years of HUD audit experience. Jeff’s other areas of concentration include nonprofit organizations, construction companies, professional service organizations and property
management companies. Jeff is a member of the AICPA, MACPA, Housing Association of Nonprofit Developers (HAND), Homebuilders Association of Maryland (HBAM), Associated Builders and Contractors (ABC)
and Building Congress and Exchange (BCE). Jeff is married with two children and is an avid Ravens fan.
STEPHEN
W. OLINER, CPA, CFE, CVA, ABV, a partner at Hertzbach & Company, joined the firm in 1975. A graduate of the University of Maryland with a degree in accounting, Stephen is a certified public accountant in Maryland and Pennsylvania, as well as a Certified Fraud Examiner
(CFE) and a Certified Valuation Analyst (CVA).
As a director of the Litigation Consulting Group, Stephen concentrates his efforts in business valuations, forensic accounting, shareholder disputes and economic damages. He has testified as an expert witness in various
circuit courts in Maryland, at arbitration hearings, and in cases settled prior to trial. Other areas of practice include corporate, individual, estate and gift taxes, auditing of corporations, bankruptcy and financing. He is also very involved in the construction and
real estate industries.
Stephen is a member of the AICPA, the MACPA, the National Association of Certified Valuation Analysts (NACVA), the Association of Certified Fraud Examiners, Turnaround Management Association, Associated Builders & Contractors (Baltimore Chapter),
Building Congress & Exchange,the Association for Corporate Growth (ACG), and the Construction Financial Management Association (CFMA). In addition, he serves on the board of the Historic Electronics Museum. Stephen is married with three children and resides in Baltimore, Maryland.
LEONARD SACKS, CPA, CFF, CVA, CIRA, a partner at Hertzbach & Company, P.A., joined his firm with Hertzbach on January 1, 2010. He is a graduate of the University of Baltimore with a bachelor’s degree in Accounting. Lenny is a Certified Public Accountant, is certified in Financial Forensics (CFF), and is a Certified Valuation Analyst (CVA) and a Certified Insolvency and Restructuring Advisor (CIRA).
Lenny is a director of the Healthcare Consulting Group. He has extensive experience in the healthcare industry and since 1980 has been servicing clients in long-term care, residential treatment centers, addiction facilities, specialty hospitals, medical practices and other types of providers. He is also very active in litigation support, business valuation and restructuring. In addition to his expertise in healthcare, Lenny services clients in most every industry focusing on management advisory services.
Lenny is a member of the AICPA, the MACPA, the National Association of Valuation Analyst (NACVA), the Association of Insolvency and Restructuring Advisors (AIRA), the Healthcare Financial Management Association, (HFMA) the Medical Group Management Association (MGMA). Lenny has previously chaired the Boards of the Jewish Convalescent and Nursing Home, Levindale Geriatric Nursing Home, the Merrick School of Business Advisory Board and the Baltimore County Telecommunication Advisory Boards and currently chairs the Board of Man Alive Inc., a Drug Rehabilitation Center. Lenny is married with 2 children, loves to fish and cruise on his boat “Compromise”.
MARK
R. TOPOLSKI, CPA, a partner at Hertzbach & Company, P.A., joined the firm in 1988. He is a graduate of Towson University with a B.S. in accounting. He is a certified public accountant in Maryland.
Mark is a director of the Tax Group at Hertzbach & Company,
P.A. where he is involved in sophisticated tax planning and research for business entities, individuals, estates and trusts. He concentrates in providing tax advice regarding all types of transactions including choice of entity, purchases and sales of businesses,
and business reorganizations. He is widely regarded for providing innovative solutions to complex tax matters and transactions, offering strategic planning in issues relating to the construction, manufacturing, real estate, and all professional industries. Mark
also provides estate planning and assistance to personal representatives of estates in all aspects of estate administration. He assists clients with business succession plans and buy/sell agreements.Mark is a frequent
lecturer to many trade organizations, as well as other Certified Public Accountants and other professionals. Mark is a member of the MACPA and the AICPA and has served on the tax committees of both organizations. He is a member of the Baltimore Estate Planning
Council. He has given seminars to various organizations and written numerous articles published in the CPA Statement, The Daily Record, The Baltimore Business Journal and The Tax Advisor. In his spare time Mark enjoys spending time with his wife and two teenage
boys. He also enjoys playing golf and following the Ravens.
DANIEL J. WAHLBERG, CPA, a partner at Hertzbach & Company, P.A., joined the company in 1998.
He graduated from Rutgers University with a B.S. in accounting. Dan is a certified public accountant in Maryland, Delaware, Virginia and New York.
Dan is a director of the firm’s Construction Industry Focus
Group and Government Contracting Focus Group. He is well experienced in providing financial reporting, accounting, tax, and management advisory services to his clients. Dan is actively involved with the firm's technology initiatives, and its quality assurance, internal review,
and peer review programs.Dan is a member of the AICPA, the MACPA, and the American Subcontractors Association (ASA). He enjoys golf, softball and attending Ravens games, and is married with three children.
RICHARD
L. WOLF, CPA, a partner at Hertzbach & Company, P.A., joined the firm in 2001. Richard graduated from the Goizueta Business School at Emory University with a B.B.A. in accounting. He is a certified public accountant in Maryland and Virginia.
Richard is a director of the Assurance Services Focus Group and the Nonprofit Services Focus Group. His client’s include construction, professional services, nonprofit and manufacturing entities. He also has extensive experience with audits of employee benefit plans. Richard coordinates the firm’s compliance with quality control standards and the peer review program.
Richard is a member of the AICPA, the MACPA and is an associate member of the Association of Certified Fraud Examiners. Richard is involved in firm recruiting and is a frequent speaker at local colleges and universities, including serving on the Accounting Advisory Board for Loyola College in Maryland. He also is an Adjunct Instructor at Stevenson University (formerly Villa Julie College). Richard has written numerous articles published in the Baltimore Business Journal and Baltimore SmartCEO.
In addition, Richard is Treasurer and Past-President of the Sports Boosters of Maryland, a nonprofit organization and also serves on the boards of the New/Young Professionals Network of the MACPA and the Baltimore Young Leadership Division of Israel Bonds Maryland. In 2007 Richard was named one of the Baltimore Business Journal’s “40 Under 40.” Richard is married with two children and lives in Baltimore, Maryland.
Principals
TRAVIS B. DANIEL, CPA, a principal at Hertzbach & Company, P.A., joined the firm in 2002. Travis has a B.S. in accounting from Frostburg State University and a M.B.A. from Loyola University. He is a certified
public accountant in Maryland.
Travis' primary focus is on tax consulting and compliance for business entities. Travis has consulted in various industries on all types of transactions, including the purchase and sale of businesses, succession planning, reorganizations, and debt restructuring. Travis has extensive experience in both partnership and
corporation taxation issues. He coordinates the firm's quality control program for business tax returns. Travis is a member of the AICPA and the MACPA. He enjoys traveling to various beaches, playing golf and attending Ravens games. He resides in Westminster, Maryland.
DANIEL
A. DICKEY, CPA, a principal at Hertzbach & Company, P.A., joined the firm in 1984. Dan is a graduate of Loyola College with a B.S. in Accounting. He is a certified public accountant in Maryland.
Dan is a director of the firm's Manufacturing Industry Focus Group.
Besides manufacturing, Dan also services clients in the construction industry. He has more than 20 years of experience in various areas of accounting, auditing, financial reporting and taxation. Dan is a member of the AICPA and the Mid-Atlantic Surety Association.
He enjoys ocean cruises with his wife and lives in Owings Mills, Maryland.
DAVID M. GAITHER, CPA, a principal at Hertzbach & Company, P.A., joined the firm in 1998. He graduated from
Stevenson University with a B.S. in computer accounting. He is a certified public accountant in Maryland.
Dave's primary focus is in the construction industry. He provides financial reporting, tax and management advisory services, and also has experience in mergers and acquisitions, bonding matters,
construction claims, budgeting and forecasting. Dave also assists in the firm's recruiting and quality assurance committees.Dave is a member of the AICPA and the MACPA. He also coaches the firm's softball team and enjoys watching the Ravens and Orioles. He resides in Middle River, Maryland.
EDWIN
W. NORMAN, CPA, a principal at Hertzbach & Company, P.A., joined the firm in 1986. He is a graduate of the University of Maryland with a B.A. in Psychology. He is a certified public accountant in Maryland.
Ed is a director of the Construction Industry Focus Group.
With a concentration in the construction industry, he assists clients with bonding, obtaining financing and budgeting. Ed has also worked in preparing construction delay claims. In addition to construction, Ed has extensive experience in the land development, manufacturing
and wholesale distribution industries. He is very involved in tax planning for businesses and individual clients. Ed also consults with clients in evaluating accounting information systems and computer software packages.Ed is a member of the AICPA and the MACPA.
He is married with one child and resides in Sykesville, Maryland.
DEBORAH L. NORRIS, CPA, is a principal at Hertzbach & Company. She graduated Summa Cum Laude from Towson University, with a B.S. in accounting. Debbie
joined the firm in 1998 and specializes in the Construction and Real Estate industries. Her practice area focuses on auditing, accounting and consulting
relating to low-income housing tax credits, tax-exempt bond financing, mortgagor's cost certifications, historic tax credits, and HUD program compliance. As an
Alumni of Towson University, Debbie serves as a member of the university's Accounting Advisory Board and is extensively involved in the firm's on campus recruiting process.Debbie is a member of the AICPA, the MACPA, the National Association of Women in Construction(NAWIC), and the Housing Association for Nonprofit
Developers(HAND). She is married with two children and resides in Reisterstown, Maryland.
MICHAEL D. PRICE, CPA, is a principal at Hertzbach & Company. Mike earned his accounting degree from the University of Baltimore, Cum Laude. Mike's
area of concentration is in small business including such industries as health care, retail, real estate and service industries. He has more than 20 years
of experience in various areas of accounting, financial reporting, and taxation. He is very involved in tax planning for businesses and individual
clients and assists clients with obtaining financing and evaluating and implementing computer software packages.
Mike is a member of the AICPA and MACPA. He is married with four children, resides in
Westminster, Maryland and enjoys playing golf, watching football and reading, but his favorite activity is spending time with his wife and children.
MARILYN
F. SCHNEIDER, MA, CPA, a principal at Hertzbach & Company, P.A., joined the firm in 1987. She graduated from Brandeis University, Magna cum Laude, holds a Master's degree in education from Columbia University, and an Accounting Certificate from the University of Baltimore.
Marilyn received the Elijah Watt Sells award for excellence in performance on the CPA examination. She is a certified public accountant in Maryland.
Marilyn is a director of the Construction Industry Focus Group. She provides accounting, tax and management advisory services
for clients across many industries, including construction and professional services. She also coordinates the firm's recruitment and hiring activities.Marilyn is a longstanding member of the National Association of Women in Construction and has served on its audit committee
for 10 years. Outside of work, Marilyn is active in her synagogue and enjoys travel. She is married with three sons and lives in Stevenson, Maryland.
IRA
L. SPERLING, CPA, a principal at Hertzbach & Company, P.A., joined the company in 1986. He is a graduate of Towson University with a B.S. in accounting. He is a certified public accountant in Maryland and Virginia.
Ira is a director of the firm’s Construction Industry Focus
Group and Nonprofit Services Focus Group. He also assists with computer consulting and implementation of accounting software packages. Ira is responsible for the continuing education and training of the accounting staff, assisting in the firm's recruiting and hiring process and
coordinates firm's compliance with quality control standards and the external peer review program.
Ira is a member of the AICPA, the MACPA, Associated Builders and Contractors (Baltimore Chapter), and the Building Congress & Exchange. He is married with two children and resides in Owings Mills, Maryland.
MARK STEINBERG, CPA, a principal at Hertzbach & Company, P.A, joined the firm in 2010. He is a graduate of University of Baltimore with a Bachelor of Science in Accounting. Mark is a Certified Public Accountant in Maryland and a Certified Valuation Analyst.
Mark has over 15 years of public accounting and client service experience. Prior to joining Hertzbach, he was managing accounting and auditing client responsibilities and was active in the Business Valuation and Litigation Support Group for a CPA firm. Mark’s expertise is primarily in the areas of assurance services/auditing, business valuation, litigation support, and third party reimbursement. His clients include a wide variety of nonprofits, continuing care retirement communities, nursing homes, residential treatment centers, organizations supporting the developmentally disabled, and construction and real estate entities.
Mark is a member of the AICPA, MACPA, and National Association of Certified Valuation Analysts.
Director of Information Technology
MICHAEL WILLIAM JACKSON began his technical career in 1999 with a three year tenure at the law firm Gordon, Feinblatt, Rothman, Hoffberger & Hollander, LLC.
Having obtained his A+ and Net+ Certifications, he began as a computer technician and later moved up to the technical call center dispatcher. During this time he
became very familiar with law firm policies and the various software that law firms rely. Michael has completed coursework at University of Maryland Baltimore
County within their Information Management curriculum and has taken advanced Microsoft Server courses at System Source located in Hunt Valley.
With over 10 years of hands-on experience, Michael and his team have the expertise to know your business and provide the most accurate technological assessment and recommendations.
