Daniel LaPadula, CPA, CFF
Managing Partner

Dan brings over 40 years of experience to the firm and specializes in a variety of services including commercial and employee benefit plan audits (defined benefit, defined contribution, 401(k), 403(b) and health and welfare plans), health care related consulting, pharmacy benefit manager (PBM) audits and is the lead forensic accountant in the firm. He is responsible for more than two hundred multi and single employer plan audits and related services.

Dan spent the initial seven years of his career with Arthur Andersen in the audit department specializing in Employee Benefit Plans, construction contractors, real estate developer and hospitality industry clients.

Dan maintains the following professional and business affiliations:

• Certified Public Accountant
• Certified Financial Forensic
• Member of the American and Florida Institutes of Certified Public Accountants
• Past chairman on the Florida Institute of CPAs Not for Profit Committee
• Lecturing member of the International Foundation of Employee Benefits
• Member and lecturer of the Accountants Committee of the International Foundation of Employee Benefits
• Bachelors Degree in Accounting from the University of Miami

To email Daniel write to: dlapadula@lapadula.com

Sharon Carlson, CPA, CFF
Executive Senior Partner

Sharon is a senior partner at LaPadula Carlson + Co and is in charge of the firm's payroll compliance audit department and small business department. Sharon has over 30 years experience in public accounting and has been a partner in the firm since 1991.

Sharon specializes in management advisory services including, but not limited to; budgeting projections and forecasting, tax planning and operations management. She is also in charge of special investigations in the forensic department. Sharon holds a Bachelors degree in Accounting from Barry University.

Sharon maintains the following professional and business affiliations:

• Certified Public Accountant
• Certified Financial Forensic
• Member of the American Institute of Certified Public Accountants
• Member of the Florida Institute of Certified Public Accountants
• Member of the International Foundation of Employee Benefit Plans

To email Sharon write to: scarlson@lapadula.com

Gustavo Riveira, CPA, CFF
Senior Audit Partner

Gus is senior audit partner at LaPadula Carlson + Co and is responsible for all audit engagements. Gus has over 25 years of audit experience and served as the audit manager for over eight years. He devotes a significant portion of his time overseeing audits of employee benefit plans and related entities. He has worked on engagements that include pension plans, welfare plans, mergers, local unions and agreed upon procedures.

Gus holds a Bachelor degree in Business from Michigan State University and he holds a masters in accounting from Barry University.

Gus maintains the following professional and business affiliations:

• Certified Public Accountant
• Certified Financial Forensic
• Member of the American Institute of Certified Public Accountants
• Member of the Florida Institute of Certified Public Accountants
• Member of the International Foundation of Employee Benefit Plans

To email Gustavo write to: griveira@lapadula.com

James Gargiulo, CPA
Managing Principal New York City Office

Jim heads up the New York Metro Area office and is in charge of audit operations for the firm’s northeast clientele. Jim has over 35 years of audit experience and devotes most of his time serving employee benefit plans and performing forensic examinations. Jim holds a Bachelors Degree in Accounting from Pace University.

Jim maintains the following professional and business affiliations:

• Certified Public Accountant
• Certified Financial Forensic
• Member of the American Institute of Certified Public Accountants
• Member of the New Jersey Society of Certified Public Accountants
• Member of the International Foundation of Employee benefit Plans

To email Jim write to: jgargiulo@lapadula.com