For the fourth consecutive year, the topic Mr. Hartman will be presenting is “Recent SEC and PCAOB Fraud and Enforcement Actions Against Accountants and Auditors.” Each year, the FICPA’s Annual Show is the largest Continuing Professional Education (CPE) event in Florida, and attracts CPAs from around the State, and elsewhere.

For nearly 38 years, Roy M. Hartman, currently a Director and Trial Counsel at Sacher Zelman Hartman, has litigated claims involving financial frauds. Mr. Hartman began his legal career right out of law school as an Enforcement Attorney with the Miami Branch Office of the U.S. Securities and Exchange Commission (SEC). After leaving the Federal Government, Mr. Hartman remained in South Florida to pursue a career in private practice, first at a large Miami firm, and then a national firm, and for nearly the past 28 years at Sacher Zelman Hartman.  

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 rhartman@sacherzelman.com