Staff Directory

LOUIS J. CERCONE, JR., CPA/ABV, ASA, CVA lcercone@briscon.com

Lou is the Managing Director of Brisbane Consulting Group in charge of business valuations, forensic accounting, and litigation support services. He has extensive valuation experience and has served as a financial consultant and expert to attorneys in the economic aspects of matrimonial dissolution. He has been engaged in several forensic accounting cases and has served the judiciary as a court appointed expert and receiver for financially troubled companies. He has testified as an expert witness in State Supreme Court and Federal Court. Lou has also been engaged in the quantification of lost income in determining business interruption claims for insurance adjusters. Lou is a member of and has received the following professional designations: CPA-Certified Public Accountant: New York State; ABV-Accredited in Business Valuations: American Institute of Certified Public Accountants; ASA-Accredited Senior Appraiser: American Society of Appraisers; CVA-Certified Valuation Analyst: National Association of Certified Valuation Analysts; Certificate of Educational Achievement in Business Valuation and the Appraisal Education Certificate, Uniform Standards of Professional Appraisal Practice; and the New York State Society of Certified Public Accountants.

DOUGLAS P. SOSNOWSKI, CPA, CVA dsosnowski@briscon.com

Douglas P. Sosnowski, CPA, CVA is a Senior Director with Brisbane Consulting Group providing business valuation, forensic accounting, and litigation support services. He has extensive valuation experience and has served as a financial consultant and expert to attorneys in the economic aspects of matrimonial dissolution. Doug has experience consulting with publicly traded entities and valuing a variety of closely held companies in connection with mergers, acquisition and divestitures, business combinations under APB-16 and 17, estate and gift tax planning, ESOPs and purchase allocations. He also has experience in the quantification of lost income in determining business interruption claims for insurance adjusters. Doug is a member of the American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants, and National Association of Certified Valuation Analysts. He graduated with honors from the State University of New York at Buffalo earning his Bachelor of Science degree in business administration with concentrations in accounting and finance.

JOSEPH V. KOCSIS, Jr., E.A jkocsis@briscon.com

Joe is a Director with Brisbane Consulting Group, providing business valuation, forensic accounting, and litigation support services. He has extensive experience consulting with small and medium-sized businesses in connection with all aspects of management development, financial matters, estate and gift tax planning. Joe started his career in taxation with the Internal Revenue Service and is now an Enrolled Agent, licensed by the U.S. Department of Treasury to represent taxpayers in all tax matters. He is a member of the National Association of Enrolled Agents and the Western New York Society of Enrolled Agents. Joe earned his Bachelor of Science degree from the State University of New York at Buffalo.

ELIZABETH J. STERNS esterns@briscon.com

As a Director with Brisbane Consulting Group, Liz has over 14 years of experience in providing business valuation, forensic accounting, and litigation support services. Her valuation experience includes the valuation of closely held companies, covering a wide-range of industries and engagements including: marital dissolution, dissenting shareholder disputes, estate and gift tax planning, and mergers and acquisitions. She has been engaged as a financial consultant and expert to attorneys to provide such services as income reconstruction, enhanced earnings calculations, trial assistance, and divorce mediation. She has extensive experience in the financial settlement aspects of divorce engagements and divorce mediation, providing expert assistance in income tax, cash flow analysis and asset distribution. Her experience also includes several fraud and embezzlement projects and the quantification of lost income in determining business interruption claims for insurance adjusters. Liz is a member of the Association of Certified Fraud Examiners, American Society of Appraisers, Western New York Collaborative Law Professionals and the National Education Association. She holds a Bachelor of Science degree in accounting from D'Youville College as well as her New York State teacher certification.

SHAFIQ N. JALAL sjalal@briscon.com

Shafiq Jalal is a senior analyst with Brisbane Consulting Group providing business valuation, forensic accounting, and litigation support services. He has considerable experience in valuing closely held business enterprises in the healthcare, manufacturing and professional services industries. Shafiq graduated with honors from the State University of New York at Buffalo earning his Masters of Business Administration degree with concentrations in Finance and Management Consulting. He also holds a Bachelor of Science degree in Structural Engineering from Northeastern University and has extensive estimating experience with multi-million dollar commercial and institutional construction projects.

PAUL M. HERLAN pherlan@briscon.com

Paul M. Herlan is the director of administration with Brisbane Consulting Group, a wholly owned subsidiary of Lumsden & McCormick. Paul has worked with attorneys, accountants and valuation experts, performing analyses of financial documents, lifestyle analysis and other analytical procedures in connection with business valuation and forensic accounting engagements. He is also responsible for marketing, client relations and case management. He earned his Bachelor of Arts degree in business from Buffalo State College.