The following distinguished accountants who serve on the CPA Advisory Council comprise a valuable NASBP “resource team”:
Emilio F. Alvarez
E. F. Alvarez& Company, P.A.
782 N. W. 42 Avenue, Suite 545
Miami, FL 33126
Emilio F. Alvarez is a CPA and founder of E. F. Alvarez & Company, P.A., a Miami-based firm dedicated exclusively to construction contractors for over 41 years. Alvarez is a frequent speaker at surety conferences as well as a presenter to construction accounting conferences around the country. He is a member of the Construction Industry Advisory Council at Florida International University in Miami, Florida, and served as chairman of the AICPA National Construction Industry Conference steering committee from 2006 through 2008 where he is still a member of the committee.
Alvarez is a member of the South Florida Associated General Contractors Association and serves as the Financial Counsel of the South Florida AGC. He is also a member of AGC’s Tax and Fiscal Affairs Committee and the Florida Institute of CPAs Construction Industry Conference Committee.
In addition, Alvarez is an associate member of NASBP and of the CFMA, where he serves on the Board of Directors of the Greater Miami Chapter. As the Southeast Florida member of the Construction Industry CPA Consultants Association (CICPAC), Alvarez is part of its Thought Leadership Committee.
Jack A. Callahan
23 Christopher Way
Eatontown, NJ 07724
With more than 25 years of experience, Jack Callahan leads CohnReznick’s Construction Industry Practice. He has significant knowledge and experience in accounting, corporate taxation and business consulting matters within the construction community. Callahan serves clients in most construction sectors, including heavy highway, general contractors, construction management, specialty contractors, building trades, and building supply and equipment companies. He has worked extensively with public agencies and major construction owners to develop successful fiscal and integrity monitoring programs that enable contractors to improve the profitability, safety, and integrity of construction programs. He was a lead partner for CohnReznick on the monitoring and investigative work performed at Ground Zero and at the new World Trade Center Transportation Hub.
Callahan joined CohnReznick in August 2005 after serving as the managing shareholder of a leading private New Jersey accounting firm. He began his career with a national accounting firm and founded his own firm in 1996. As the managing shareholder for that firm, Callahan built the company into a 16-person accounting and consulting firm focused on serving the needs of the construction industry.
Callahan is an active member of many industry associations and has written a variety of construction related accounting, tax, and business articles.
Gehrig C. Cosgray
11710 Beltsville Drive, Suite 300
Calverton, MD 20705
Gehrig C. Cosgray is a principal in the Washington, DC office of CliftonLarsonAllen LLP, where he serves as the leader of the region’s construction and real estate practice and the firm’s government contractor services practice. Cosgray has over 40 years of experience providing all aspects of professional accounting and advisory services to the private sector. His clientele include general contractors, subcontractors, architects and engineers, developers and owners and serve the commercial and industrial real estate markets and heavy and civil engineering construction markets. In addition to the traditional assurance and tax services, he assists clients with claims resolution, cash flow models, bidding and estimating processes, bonding, financing, budgeting, long range planning, mergers and acquisitions, succession planning and identifying and monitoring key performance indicators.
As leader of firm’s government contactor practice, he assists clients with compliance matters related to the Federal Acquisition Regulation, Cost Accounting Standards and the Truth in Negotiations Act.
Cosgray’s professional affiliations include the American Institute of Certified Public Accountants, NASBP, Maryland Association of Certified Public Accountants and the Greater Washington Society of Certified Public Accountants, Associated General Contractors of America, Associate Builders and Contractors and Professional Services Council.
Kevin M. Doyle
Lanigan, Ryan, Malcolm & Doyle, P.C.
555 Quince Orchard Road, Suite 600
Gaithersburg, MD 20878
Kevin Doyle is a senior partner of Lanigan, Ryan, Malcolm & Doyle, P.C., where he works with clients in a wide range of industries, including commercial construction, professional services, wholesales, and manufacturing. He has over 30 years’ experience working with closely-held businesses specializing in growth, development, performance, strategic planning, mergers and acquisitions, and general succession planning. He has been an expert witness and has experience in litigation support, fraud investigation, and claims analysis.
Outside of his practice, Doyle is a member of a number of professional CPA organizations, including the American Institute of Certified Public Accountants, the Greater Washington Society of Certified Public Accountants, and the Maryland Association of Certified Public Accountants. Additionally, he belongs to and participates in organizations devoted to the construction industry, including the DC Chapter of the American Subcontractors Association, NASBP, the Metro Washington DC Chapter of Associated Builders and Contractors, and the CFMA. Doyle also belongs to the world’s largest anti-fraud organization, the Association of Certified Fraud Examiners, as well as the Mid-Atlantic Surety Association.
Doyle received a Bachelor of Science Degree in Business Administration with a concentration in Accounting from Towson University. He is a licensed CPA in the District of Columbia and Maryland.
R.A. Bobbi Hayes
RPC CPAs + Consultants, LLP
2424 Louisiana Blvd NE
Albuquerque, NM 87110
R.A. Bobbi Hayes, CPA, CEPA, CEVA is a partner at RPC CPAs + Consultants, LLP, serving as partner-in-charge of consulting services and co-leader of their regional construction services niche. She works with a wide variety of contractors, subcontractors, and professional service firms in the heavy, highway, building, and specialty trade construction markets. Hayes has worked for many years with contractors in management and execution of all levels of attestation, tax, and consulting services and works with all businesses on exit and succession planning, valuation matters, and strategic planning.
Hayes also supports the construction industry with specialized services in strategic planning, budgeting and business financial planning, accounting cost system implementation, business process streamlining, construction cost training, forensic accounting and litigation support, business exit and succession planning, and business valuation services.
Hayes received a BBA, with a concentration in accounting, from the University of New Mexico, with distinction. She serves on the board of Associated Builders and Contractors of New Mexico and as Vice-Chair of the Associate Affiliate Council of the Associated Contractors of New Mexico (highway contractors). Hayes is also involved in the local chapter of the CFMA. She was honored as a “Woman to Watch” by the AICPA in 2005.
David V. Jean
Albin, Randall & Bennett
130 Middle Street 3rd Floor
P.O. Box 5 445
Portland, ME 04112-0445
David V. Jean is a Certified Public Accountant, Certified Construction Industry Financial Professional and Principal of Albin, Randall & Bennett (ARB). He specializes in providing financial accounting, tax and consulting services to construction and real estate development companies and leads the firm’s Construction Services Group.
Jean also serves as the Managing Partner of two ARB wholly-owned subsidiaries: New England Funds Control, LLC (NEFC) and Altus Exit Strategies, LLC. NEFC specializes in providing funds control services for sureties, contractors and banks. Altus Exit Strategies provides comprehensive exit planning consulting services and is a member of the BEI Network of exit planning advisors.
Jean is actively involved in numerous regional and national construction trade associations and has presented on various tax, financial and construction related topics. Jean is also an active member in the Real Estate and Construction CPAs, a nationwide network of CPA firms devoted to serving the real estate and construction industries.
Timothy T. Wilson
1201 Walnut Suite 1700
Kansas City, MO 64106-2246
Tim T. Wilson is national industry partner for BKD National Construction & Real Estate Group. He has more than 30 years of experience performing audit, accounting, tax, and management consulting services in various industries. He assists clients in the areas of business and strategic planning, operational and control reviews, mergers, acquisitions and consolidations, financial forecasts, feasibility studies, valuations, business process improvements and audit and tax issues.
He serves on the CFMA Emerging Issues Task Force, AGC Financial Issues Committee, Kansas City Area Development Council Board of Directors, and Truman State University School of Business Advisory Board. He also co-chairs the AICPA Engineering and Construction Revenue Recognition Task Force.
Wilson is a Certified Construction Industry Financial Professional (CCIFP®) through The Institute of Certified Construction Industry Financial Professionals. He is a graduate of Truman State University, Kirksville, Missouri, with a B.S. degree in accounting
Julian M. Xavier
2999 Oak Road, Suite 700
Walnut Creek, CA 94597
Julian M. Xavier is the managing partner of GALLINA LLP'S Walnut Creek, CA office where he spends the majority of his time providing financial statement and tax services to the construction niche. Xavier has over twenty years of experience in the construction industry. Prior to joining GALLINA LLP, Xavier spent 5 years working for a billion dollar general contractor where he held the position of operations controller. Having seen contractors from the inside as well as from the outside, he has developed a unique perspective that allows him to provide creative solutions to problems that contractors face.
Xavier is the chair of the 2015 AICPA National Construction and Real Estate Industry Program Planning Committee, and he has been a speaker at this conference for the past ten years. He is also active in the San Francisco chapter of the CFMA and has presented to this chapter on various accounting topics over the years. Xavier is a member of the AICPA, California Society of Certified Public Accountants, CFMA and the NASBP. Xavier graduated from California State University, Hayward in 1987.
Ex Officio participant
15011 East Twilight View Drive
Fountain Hills, AZ 85268
John Corcoran is Executive Director for the Construction Industry CPAs/Consultants Association (CICPAC). He is a CPA (inactive) who advises CPA firms on marketing to a construction industry niche. As past National President of CFMA and the founding President of the Valley of the Sun Chapter of CFMA in 1986, his expertise leads him to be a frequent speaker at industry related conferences. Most recently he spoke at the AICPA Construction Industry Conference.
He is the editor of the Construction Controller's Handbook published by Warren, Gorham, & Lamont and serves on the steering committees for the AICPA Annual Construction Industry Conference and the AGC/CFMA Financial Management Conference. He is also a member of the Conference Planning Task Force for CFMA's Annual Conference and Exhibition.
Corcoran is a recipient of the Debra Hahn Award presented to CFMA members who have devoted energies toward the betterment of the association and its membership and recently received the Danny B. Parrish Outstanding Leadership Award from CFMA. He was also awarded the Best Under the Sun Award by the Valley of the Sun Chapter of CFMA.