Roy M. Hartman, a Director and Trial Counsel at Sacher Zelman Hartman, is a member of the Firm’s 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 were: 

• Adherence to the Client Engagement Letter
• Recent Trends from SEC, PCAOB and Other Governmental Activities
• Renewed Emphasis on Maintaining (Auditor) Independence, including a discussion of the independence rules and recent trends
• Proper Reliance on a Client's Written and Oral Representations
• Issues to Watch Out for Concerning the Integrity of a Client's Management and Examples of "Red Flags" that May Raise Questions Concerning the Integrity of Management
• Documentation and Follow-Up of Key Recommendations and Key Communications
• Following the CPA Firm's Document Retention Policies
• Issues When a Client Files for Bankruptcy Protection
• Special Issues that Arise When the CPA Firm Receives a (Government) Subpoena During the Client Engagement
• Properly Supplementing Work Papers After the Engagement is Completed
• Clearing Review Notes
• Reinforcing Who Is and Who Is Not the Client
• Screening Out "Problem Clients" from Future Engagements and the Need to Send "Disengagement Letters"
• When to Consider Withdrawing from a Client Engagement
• When to Consider Pulling an Auditor's Report
• Potential Claims by Shareholders/Owners of a Client

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.

Based upon his 37 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, 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