Co-Managing Director

rhartman@sacherzelman.com
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Roy M. Hartman, a Director of the Firm since 1992, is a member of the Firm’s highly experienced complex litigation practice group which represents public accounting firms; banks and financial institutions; and private litigants, including regulated professionals, such as CFOs, Controllers, CEOs, and other executives, in such diverse matters as securities litigation and regulatory matters (including government investigations and enforcement actions), RICO, trade secrets and non-compete litigation, and other complex litigation matters.  Mr. Hartman also heads up the Firm’s bankruptcy and creditors’ rights practice.  He also represents lenders and borrowers in mortgage loan financing, asset based lending, line of credit loans, and letter of credit transactions. 

He is a nationally-recognized and frequent lecturer to accountants and attorneys on matters pertaining to professional liability claims, SEC (U.S. Securities and Exchange Commission) and PCAOB (Public Accounting Accounting Oversight Board) inspections, investigations and enforcement actions; securities regulation; the Sarbanes-Oxley Act of 2002; lender liability; creditors’ rights; and bankruptcy issues, among other topics.  He is also a Florida Supreme Court Certified Circuit Civil Mediator.

Mr. Hartman earned his Bachelor of Arts degree from Miami University in Oxford, Ohio in 1977, and his law degree from the Thomas Franklin Backus School of Law at Case Western Reserve University in Cleveland, Ohio in 1980. In 1980, Mr. Hartman became a member of the Ohio Bar, and in 1981 he was admitted to The Florida Bar. Mr. Hartman is also admitted to practice before the U.S. District Courts for the Southern, Middle, and Northern Districts of Florida; the U.S. Bankruptcy Courts for each of the Districts in Florida; the U.S. Courts of Appeal for the Second, Fifth and Eleventh Circuits; and the U.S. Tax Court.

Prior to the enactment of Sarbanes-Oxley, Mr. Hartman's practice primarily involved litigation concerning accountant's liability, and financial fraud. With the advent of Sarbanes-Oxley, the Firm, and Mr. Hartman in particular, has developed a vibrant, nationwide Sarbanes-Oxley practice, with Mr. Hartman's focus on advising accounting firms on SEC regulatory compliance, PCAOB compliance, and avoidance of accountant's liability and government regulatory claims.  

Mr. Hartman has also represented small, local, mid-sized, regional and national accounting firms in SEC and PCAOB inspections, investigations and enforcement actions; defense of professional liability claims; professional liability insurance claims; drafting proper client engagement letters; avoidance of professional liability claims; drafting quality control manuals, employment and severance agreements, confidentiality and non-solicitation agreements, employee handbooks, and shareholder and operating agreements, among other matters.

Mr. Hartman has spent his entire legal career in Miami. Prior to entering private practice, Mr. Hartman spent over three years with the Miami Branch Office of the SEC in the Enforcement Division, where he investigated public companies, transactions of broker-dealers and investmentadvisors, and the securities transactions of individuals and entities.  While he was at the SEC, Mr. Hartman successful brought an enforcement action that resulted from a fraudulent tax shelter scheme that artificially inflated the financial statements and resulting price per share for a public company. SEC v. A.T. Bliss and Company, Inc. (S.D. Fla. 1983). That enforcement action also resulted in the permanent bar of the auditors of the public company who had failed to observe inventory of the public company.

Mr. Hartman is well versed in the Sarbanes-Oxley Act, the progeny of SEC rules promulgated thereunder, as well as the standards of the PCAOB. Mr. Hartman has lectured in Florida and nationwide on these matters, as well as accountant’s liability under state and federal laws.

After he left the SEC, Mr. Hartman began his career in private practice first with Mershon, Sawyer, Johnston, Dunwody and Cole, and later with a national law firm, Weil, Gotshal and Manges, in its Miami office.  Since 1990, he has been with the Miami law firm of Sacher Zelman Hartman, P.A.

He has negotiated, documented and closed various types of loan transactions, such as mortgage loans, single unit, condominium and multi-unit financing, commercial and residential projects, and asset based lending for banks and other lenders, as well as developers and domestic and international borrowers.

Mr. Hartman has also actively represented both secured and unsecured creditors (lenders), debtors and trustees in bankruptcy matters. Within this context, Mr. Hartman has handled claims of fraudulent conveyance and bankruptcy preference, stay relief litigation, objections to claims, and non-dischargeability of particular debts due to allegations of fraud.

As a result of his representation of financial institutions and other creditors, he is equally experienced in foreclosure and replevin actions, mechanics' lien litigation, defense and prosecution of claims of lender liability, actions based on fraud or breach of fiduciary duty, letter of credit transactions, and contract and business disputes.

Mr. Hartman also is experienced in alternative dispute resolution methods such as mediation and arbitration. 

Mr. Hartman also advises business clients on loan transactions, documenting the relationship and obligations of the business owners and business formation, confidentiality, trade secrets and other non-disclosure agreements, employment and severance agreements, and drafting business contracts.

Mr. Hartman has represented accounting firm and CPA clients before the SEC and the PCAOB in Miami, New York City, Washington, D.C., Boston, Denver, Los Angeles, and Atlanta.  Mr. Hartman has litigated matters in the State and Federal court throughout Florida and in such diverse and varied locations as New York City, Philadelphia, Washington, D.C., Atlanta, Phoenix, and Pensacola.

Mr. Hartman has also prosecuted and defended arbitration cases before the AAA.

Married and a father of two sons, Mr. Hartman was active in the Plantation (Florida) Athletic League as a team sponsor as well as a former league administrator.  Together with his wife, Debbi, a public school teacher, they are active in community affairs.

Areas of Practice:

• 50% Advising Clients on Business Law & Regulatory Issues
• 50% Litigation & Appeals
• Florida Supreme Court Certified Circuit Civil Mediator
• Alternative Dispute Resolution
• Arbitration
• Asset Based Lending
• Banking & Finance Law
• Bankruptcy Law
• Bankruptcy Litigation
• Business Organizations & Formation
• Collections & Repossessions
• Commercial Bankruptcy
• Commercial Banks
• Complex Commercial Litigation
• Confidentiality, Trade Secrets & Non-Disclosure Agreements & Litigation
• Construction Contracts
• Construction Law
• Construction Liens
• Contracts
• Corporate By-Laws
• Creditors' Rights
• Debt Discharge
• Debtor/Creditor
• Defense of Accountants' Liability Claims
• Deceptive Trade Practices
• Employment Contracts -- Employer
• Employment Law -- Employer
• Federal Appellate Practice
• Federal Trial Practice
• Foreclosures
• Garnishments, Replevins and Executions
• Government Construction Contracts
• Government Inspections, Investigations & Enforcement Actions
• International Banking
• International Transactions
• Labor Law - Employers
• Legal Malpractice
• Letters of Credit
• LLC & PPLC Operating Agreements
• Loan Transactions
• Loan Workouts
• Mediation
• Mortgages & Foreclosures
• Non-Compete / Non-Solicitations Agreements & Litigation
• Other Professionals Malpractice
• Partnership Agreements & Litigation
• PCAOB Inspections, Investigations & Enforcement Actions
• Professional Malpractice Law
• Reorganizations & Restructuring
• RICO Act
• SEC Inspections, Investigations & Enforcement Actions
• Secured Transactions & Litigation
• Securities Fraud & Insider Trading
• Securities Law & Litigation
• Shareholders' Agreements & Litigation
• Shareholders' Rights & Litigation
• State Appellate Practice
• State Trial Practice
• Trade Regulation
• Transactions
• Unfair Competition
• Uniform Commercial Code
• Wage & Hour Laws
• Warranties
• Workouts
• Wrongful Termination

Bar Admissions:

• Ohio, 1980 (Inactive)
• Florida, 1981
• U.S. Court of Appeals 5th Circuit, 1981
• U.S. Court of Appeals 11th Circuit, 1983
• U.S. Court of Appeals 2nd Circuit, 2011
• U.S. District Court Southern District of Florida, 1981
• U.S. District Court Middle District of Florida, 1986
• U.S. District Court Northern District of Florida, 2004
• U.S. Bankruptcy Court Southern Florida, 1984
• U.S. Bankruptcy Court Middle Florida, 1986
• U.S. Bankruptcy Court Northern Florida, 2004
• U.S. Tax Court, 1983

Education:

• Case Western Reserve University Law School, Cleveland, Ohio, 1980, J.D.
  Honors: Member, Jessup International Moot Court Team 1979-1980
  Honors: 2nd Place, Jessup International Moot Court Regional Competition, 1980
  Honors: Best Brief, Jessup International Moot Court Regional Competition, 1980
• Miami University, Oxford, Ohio, 1977, Bachelor of Arts
  Honors: With Honors
  Major: Political Science
  Minors: Pre-Law / Accounting

Representative Cases:

• UBuy Holdings, Inc. v. Gladstone, 340 F.Supp.2d 1343 (S.D. Fla. 2004)
• Compania de Elaborados de Cafe v. Cardinal Capital Mgmt., Inc., 401 F.Supp.2d 1270 (S.D. Fla. 2003)
• Financial Federal Savs. & Loan v. RTC, 57 F.3d 1025 (11th Cir. 1995)
• In re F & C Servs., Inc., 44 B.R. 863 (Bkrtcy. S.D. Fla. 1984)
• Standard Chartered Bank v. Klepach, 43 B.R. 571 (S.D. Fla. Bkrtcy 1984)

Classes/Seminars Taught:

• Frequent Lecturer to local, regional and national public accounting firms on SEC and PCAOB auditing standards, Federal securities laws and regulations, SEC and PCAOB inspections, investigations and enforcement actions, and avoidance of professional liability claims
• Lecturer at the 2019 CPE Mega Conference (including Fall Accounting Forum) of the Michigan Association of Certified Public Accountants on "Avoiding Litigation Risks and Potential Malpractice Claims By Maintaining a Proper Client Acceptance Process," December 12, 2019
• Lecturer at the 2019 CPE Mega Conference (with Agribusiness Conference) of the Michigan Association of Certified Public Accountants on "Avoiding Litigation Risks and Potential Malpractice Claims By Maintaining a Proper Client Acceptance Process," October 29, 2019
• Lecturer at the 2019 Annual Show of the Florida Institute of Certified Public Accountants (FICPA) on "Annual PCAOB Update and Recent SEC and PCAOB Fraud and Enforcement Actions Against Accountants and Auditors," September 27, 2019
• Lecturer at the 2019 Annual Show of the FICPA on "Why It is Important to Have Client Engagement Letters for ALL Client Engagements, Even for Tax Engagements," September 27, 2019
• Lecturer at the 2019 Annual Show of the FICPA on "How An Effective Client Acceptance Process Can Help Avoid Potential Malpractice Claims," September 27, 2019
• Lecturer at the 2018 SEC & PCAOB Conference of the Colorado Society of Certified Public Accountants on "Recent Trends in Enforcement Actions Brought by the SEC and the PCAOB Concerning Audits of Public Companies / Issuers and Broker-Dealers - - What the Auditor and the Audit Client Each Need to Know," Denver, Colorado, December 19, 2018
• Lecturer at the 2018 Fraud Conference of the Washington Society of Certified Public Accountants on "Recent SEC and PCAOB Fraud and Enforcement Actions Against Accountants and Auditors," Seattle, Washington, December 17, 2018
• Lecturer before the North Dade / South Broward Chapter of the FICPA on "Legal Issues to Consider When a (Key) Employee Leaves the Accounting Firm," December 5, 2018
• Lecturer at the 2018 Fall Fest of the South Carolina Association of Certified Public Accountants on "Agreed Upon Procedures and Engagements," Columbia, South Carolina, November 16, 2018
• Lecturer before the South Dade Chapter of the FICPA on "Why It is Important to Have Client Engagement Letters for ALL Client Engagements, Even for Tax Engagements," November 14, 2018
• Lecturer before the South Dade Chapter of the FICPA on "Special (Not Your Every Day) Issues That Can Confront CPAs and Accountants," November 14, 2018
• Presenter before the Southwest Florida Chapter of the FICPA on "Why It is Important to Have Client Engagement Letters for ALL Client Engagements, Even for Tax Engagements," October 17, 2018
• Presenter before the Southwest Florida Chapter of the FICPA on "Special (Not Your Every Day) Issues That Can Confront CPAs and Accountants," October 17, 2018
• Lecturer at the 2018 Annual Show of the FICPA on "Recent SEC and PCAOB Fraud and Enforcement Actions Against Accountants and Auditors," September 28, 2018
• Lecturer at the 2018 Annual Show of the FICPA on "Why It is Important to Have Client Engagement Letters for ALL Client Engagements, Even for Tax Engagements," September 28, 2018
• Presenter before the Miami-Dade Chapter of the FICPA on "Why It is Important to Have Client Engagement Letters for ALL Client Engagements, Even for Tax Engagements," August 28, 2018
• Presenter before the Miami-Dade Chapter of the FICPA on "Special (Not Your Every Day) Issues That Can Confront CPAs and Accountants," August 28, 2018
• Lecturer at a CPE Seminar Presented by the Florida Gold Coast Alumni Chapter of Alpha Kappa Psi on "Maintaining Required Independence in the Practice of Public Accounting," June 22, 2018
• Presenter before the Palm Beach Chapter of the FICPA on "Why It is Important to Have Client Engagement Letters for ALL Client Engagements, Even for Tax Engagements," June 12, 2018
• Presenter before the Palm Beach Chapter of the FICPA on "Special (Not Your Every Day) Issues That Can Confront CPAs and Accountants," June 12, 2018
• Presenter at the Accountants-Attorneys Networking Group of Florida (AANGFL) Network Speaker Series Luncheon on "Special (Not Your Every Day) Issues That Can Confront CPAs, Attorneys, and Other Professionals," November 16, 2017
• Lecturer on "Evading Enforceability Issues and Effectively Negotiating Conditions" at the National Business Institute CLE Seminar on "Advanced Business Contracts:  Secrets Only the Top Attorneys Know," October 24, 2017 
• Lecturer at the 2017 Annual Show of the FICPA on "Recent SEC and PCAOB Updates and Recent Fraud and Enforcement Actions Against Accountants and Auditors," September 29, 2017
• Lecturer at the 2017 Annual Show of the FICPA on "Why It is Important to Have Client Engagement Letters for ALL Client Engagements, Even for Tax Engagements," September 29, 2017
• Lecturer at a CPE Seminar Presented by the Florida Gold Coast Alumni Chapter of Alpha Kappa Psi on "Issues for Auditors to Address to Avoid Potential Professional Malpractice Claims and Other Problems," June 16, 2017
• Lecturer during a CPE Seminar by the Florida Gold Coast Alumni Chapter of Alpha Kappa Psi on "Issues for Auditors to Address to Avoid Potential Professional Malpractice Claims and Other Problems,"​ June 9, 2017
• Lecturer before the South Dade Chapter of the FICPA on "Avoiding Litigation Risks and Potential Malpractice Claims by Addressing Issues that Arise During Audit and Tax Engagements," May 17, 2017
• Lecturer at the Annual Tax Update seminar presented by the Cuban-American Certified Public Accountants Association on "Why It is Important to Have Client Engagement Letters for Tax Engagements," February 4, 2017
• Lecturer before the Atlantic Chapter of the FICPA on "How An Effective Client Acceptance Process Can Help Avoid Potential Malpractice Claims," December 20, 2016
• Lecturer before the Atlantic Chapter of the FICPA on "Do's and Dont's When An Accountant Receives a Subpoena," December 20, 2016
• Lecturer before the Broward Chapter of the FICPA on "Some Ways to Avoid Potential Professional Malpractice Cliams in Audits (and Other) Engagements," November 15, 2016 
• Lecturer at a CPE seminar by the Florida Gold Coast Alumni Chapter of Alpha Kappa Psi on "Do's and Dont's When An Accountant Receives a Subpoena," November 11, 2016
• Lecturer at a CPE seminar by the Florida Gold Coast Alumni Chapter of Alpha Kappa Psi on "How An Effective Client Acceptance Process Can Help Avoid Potential Malpractice Claims," November 4, 2016
• Lecturer at the 2016 Annual Show of the FICPA on "Recent SEC and PCAOB Fraud and Enforcement Actions Against Accountants and Auditors," September 29, 2016
• Lecturer before the Miami-Dade Chapter of the FICPA on "Do's and Dont's When an Accountant Receives a Subpoena," July 19, 2016
• Lecturer before the Miami-Dade Chapter of the FICPA on "Issues to Consider When a Client of the Accounting Firm Files for Bankruptcy Protection," July 19, 2016
• Lecturer before the North Dade / South Broward Chapter of the FICPA on "Some Ways to Avoid Potential Professional Malpractice Claims in Audit Engagements," May 4, 2016
• Lecturer before the Broward Chapter of the FICPA on "Not Your Every Day (Legal) Issues that Can Confront Accountants (Sometimes Out of the Blue)," January 25, 2016
• Lecturer before the Broward Chapter of the FICPA on "Do's and Dont's When an Accountant Receives a Subpoena," January 19, 2016
• Lecturer before the South Dade Chapter of the FICPA on "Avoiding Litigation Risks by Maintaining a Proper Client Acceptance Process," November 18, 2015
• Lecturer at the 2015 Annual Show of the FICPA on "Recent SEC and PCAOB Fraud and Enforcement Actions Against Accountants and Auditors," September 18, 2015
• Lecturer before the Atlantic Chapter of the FICPA on "Some Ways to Avoid Potential Professional Malpractice Claims in Audit Engagements," August 25, 2015
• Lecturer at the Fifth Annual South Florida Premier Labor and Employment Conference on "Legal Issues to Consider When a Key Employee Leaves the Company" and "Do's and Don'ts When the Company Receives a Subpoena," August 6, 2015 
• Lecturer before the North Dade / South Broward Chapter of the FICPA on "Do's and Don'ts When an Accountant Receives a Subpoena," July 1, 2015
• Lecturer before the Palm Beach Chapter of the FICPA on "Some Ways to Avoid Potential Professional Malpractice Claims in Audit Engagements," June 23, 2015
• Lecturer before the Broward Chapter of the FICPA on "Issues to Consider When a Client of the Accounting Firm Files for Bankruptcy Protection," June 16, 2015
• Lecturer before the Miami-Dade Chapter of the FICPA on "Some Ways to Avoid Potential Professional Malpractice Claims in Audit Engagements," January 27, 2015
• Lecturer before the Broward Chapter of the FICPA on "Good Practcies to Attempt to Avoid Potential Litigation Risks -- Before, During, and After the Client Engagement," January 19, 2015
• Lecturer before the South Dade Chapter of the FICPA on "Do's and Don'ts When an Accountant Receives a Subpoena," November 19, 2014
• Lecturer before the Miami-Dade Chapter of the FICPA on "Avoiding Litigation Risks by Maintaining a Proper Client Acceptance Process," October 28, 2014
• Lecturer at National Business Institute Seminar on "Protecting the Creditor's Rights During Bankruptcy" on the topics of "Miscellaneous Creditors' Rights" and "The Automatic Stay," December 6, 2010
• Lecturer at Lorman Education Seminar on "Sarbanes-Oxley Act" on the topics of "Internal Auditors' Role and Interaction With External Auditors Under Sarbanes-Oxley All Guided by the Audit Committee" and "Update on Select, Important Cases Under Sarbanes-Oxley," February 7, 2007
• Lecturer at Halfmoon Education Seminar on "Legal Issues for Florida Accountants" on the topics of "Avoiding Professional Liability Actions" and "Handling Current Legal Issues in Accounting Practice" (Sarbanes-Oxley Act and other legislation, PCAOB compliance, independence issues, and ethical case studies), May 11, 2006
• Lecturer on Sarbanes-Oxley Issues and Requirements at continuing educational seminars for attorneys and CPAs
• Lecturer on Regulations on Banks/Thrifts Advertising, South Florida Compliance Association
• Lender Liability, South Florida Secured Lenders Group
• Lecturer on Article 9 of the UCC
• Lecturer on Creditor's Rights/Remedies in Bankruptcy Cases

Past Employment Positions:

• Weil, Gotshal & Manges, Senior Litigation and Bankruptcy Associate, 1987 - 1990
• Mershon, Sawyer, Johnson, Dunwody & Cole, Senior Litigation and Bankruptcy Associate, 1983 - 1990
• U.S. Securities and Exchange Commission, Enforcement Attorney, 1980 - 1983

Fraternities:

• Delta Upsilon

Honors and Awards