Roy M. Hartman Spoke on “Some Ways to Avoid Potential Professional Malpractice Claims in Audit Engagements” at a Meeting of the South Dade/North Broward Chapter of the Florida Institute of Certified Public Accountants (FICPA)

Roy M. Hartman, a Director and Trial Counsel at Sacher Zelman Hartman, is a member of the Firm’s Complex Litigation Practice Group which represents accounting firms, banks and financial institutions, and private litigants, including regulated professionals, in such diverse matters as securities litigation, RICO, and other complex litigation matters.  

The topics Mr. Hartman presented were: 

  • Recent Developments in Investigations and Lawsuits Involving Auditors
  • Proper Reliance on an Audit Client’s Written and Oral Representations
  • Issues that Can Affect the Integrity of Management of an Audit Client
  • When to Consider Withdrawing From an Audit Engagement
  • AICPA and SEC Independence Rules
  • When to Consider Pulling an Auditor’s Report
  • The AU 561 Drill
  • Section 10A of the Securities Exchange Act of 1934
  • Potential Claims by Shareholders or Owners of an Audit Client
  • Section 552 of the Restatement (Second) of Torts
  • Screening Out “Problem” Clients from Future Audit Engagements
  • Sending Written “Disengagement” Letters
  • Sending Written “Rejection” Letters
  • Others Issues Both During and After the Audit Engagement
  • Recent SEC and PCAOB Enforcement Actions Against Auditor

Mr. Hartman is also heads the Firm’s Bankruptcy and Creditors’ Rights Litigation Practice Group, representing secured and unsecured creditors in a wide variety of bankruptcy matters. He has also been successful in numerous commercial foreclosure actions for lenders, and has frequently obtained and retained receivers, and pre-judgment writs of garnishment, replevin and attachment. He has successfully defended letter of credit claims and lender liability actions.

Based upon his nearly 36 years as a litigator, bankruptcy attorney, and business advisor, Mr. Hartman is also a Florida Supreme Court Certified Circuit Civil Mediator.

Mr. Hartman is a frequent lecturer to accountants and attorneys on matters pertaining to professional liability claims, best practices guidance, securities regulation, Sarbanes-Oxley, lender liability, creditors’ rights, and bankruptcy issues, among other topics.

Roy can be reached at (305) 371-8797 and

Posted on May 5, 2016 in Press Releases