Staff Directory

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

Doug is a Principal 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, 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, American Society of Appraisers 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.

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.

JONATHAN R. DAVIS, CPA jdavis@briscon.com

Jonathan, an analyst with Brisbane Consulting Group provides business valuation, forensic accounting, and litigation support services. He has experience in enhanced earnings calculations and income reconstruction, as well as valuing closely held businesses over multiple industries. Jonathan earned his Bachelor of Science degree from the School of Industrial and Labor Relations at Cornell University. Jonathan received his Master of Business and Administration degree, graduating with honors from the State University of New York at Buffalo concentrating in Accounting and Finance. He is a member of the national honor society, Beta Gamma Sigma, the New York State Society of Certified Public Accountants and the American Institute of Certified Public Accountants.

CARLEY F. MEALEY, CPA cmealey@briscon.com

As a senior analyst with Brisbane Consulting Group, Carley has 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, forensic accounting, estate and gift tax, and stockholder litigation actions. Her experience also includes several fraud and embezzlement projects and the quantification of lost income in determining business interruption claims for insurance adjusters. Carley holds a Bachelor of Arts degree in accounting from Cameron University in Lawton, Oklahoma.

THOMAS R. SCHWARTZ tschwartz@briscon.com

As a member of the Brisbane Consulting Group valuation team, Tom is responsible for valuation, forensic accounting, and litigation support services. His concentration will be in valuing closely held businesses over multiple industries. Tom earned a Bachelor of Science degree in Management with a concentration in corporate finance and economics from St. John Fisher College.

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.