Roy M. Hartman Made a Presentation on "Maintaining Required Independence in the Practice of Public Accounting" at a Continuing Professional Education Seminar by the Florida Gold Coast Alumni Chapter of Alpha Kappa Psi in Miami, Florida

Roy M. Hartman, a Director at the Firm, is a member of the Firm’s highly experienced 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 included:

Section 1.200 “Conceptual Framework for AICPA Independence Standards” 

  • Maintenance of Independence Requires Both Independence of Mind and Independence of Appearance
  • The 7 Categories of Threats to Auditor Independence
  • Application of the Rule 
  • New Developments Regarding Nonattest Services (1.295)
  • Proposed Rule Regarding Leases Interpretation (1.260.40)

Government Auditing Standards

Undue Influence on an Auditor of a Public Company (SEC Rules and Statutes)                 

  • Highlights of the SEC Provisions 
  • PCAOB Rules
  • Recent PCAOB Enforcement Cases

Real Life Examples of the Foregoing

Roy has represented individual CPAs; local, regional and national accounting firms; regulated entities; and officers of public companies before the SEC, the PCAOB, state government agencies, and in Federal and state grand jury proceedings in Florida, Washington, D.C., New York, Los Angeles, Massachusetts, and Connecticut, and in private litigation involving claims of securities fraud, common law fraud, violations of accounting and auditing standards, and professional malpractice, among other disputes.

Mr. Hartman 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.

While he is a commercial litigator by experience and practice, Roy regularly advises businesses in best practices to prepare commercial contracts (including engagement letters), collect monies owed from customers and clients, and avoidance of potential litigation.  He also assists clients to proper document the duties, responsibilities and relationships of the equity owner owners in the business.

Based upon his nearly 38 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, government investigations, subpoena compliance, 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 July 6, 2018 in In The News