CPA Advisory Council

The following distinguished accountants who serve on the CPA Advisory Council comprise a valuable NASBP “resource team”:

Emilio F. Alvarez
2320 Ponce de Leon Boulevard
Coral Gables, FL 33134

Emilio F. Alvarez is a CPA and Managing Partner of H&CO, a Florida-based firm providing national and international corporate, tax and advisory services to multinational firms and international investors since 1992. 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
Cohn Reznick
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.

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
Carr, Riggs & Ingram, LLC
2424 Louisiana Blvd NE
Suite 300

Albuquerque, NM 87110
505.883.2727  Ext. 1402

R.A. Bobbi Hayes, CPA/CITP/CFF, CVA, CFE, CCIFP, CEPA is a partner at Carr, Riggs & Ingram, LLC, serving as partner-in-charge of consulting services and co-leader of its 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.

Martin C. McCarthy
McCarthy & Company
454 Germantown Pike
P.O. Box 107
Lafayette Hill, PA 19444

Marty McCarthy is the Managing Partner of McCarthy & Company, PC. Known to be a proactive and astute businessman, he is valued for bringing issues to a client’s attention before the client even knows that something may be wrong. McCarthy keeps a close eye on what is happening in his clients’ businesses and industries, as well as changes to the tax law, accounting pronouncements, and government regulations so clients can focus on their businesses. Clients trust McCarthy’s thoughtful and candid advice. He has been passionate about serving the construction industry from the beginning of his career in public accounting. Because most of his clients are construction contractors, McCarthy has a deep understanding of how to help clients achieve long-term success in that industry. Well-respected by sureties and bankers for the high quality of his work, McCarthy helps clients obtain the financing needed to grow their businesses.

As the leader of McCarthy & Company, McCarthy knows the importance of having sincere relationships with clients and employees. His comprehensive approach to client service and management has earned him the reputation of being an accessible, responsive, and down-to-earth leader, as well as a futurist thinker. McCarthy values the relationships that he has with each client and member of his team, which is evidenced by the fact that most are loyal to the firm and happy to be part of the McCarthy & Company family.

Joseph Natarelli
Marcum LLP
555 Long Wharf Drive
New Haven, CT 06511

Joseph Natarelli is the national Construction Industry Group leader as well as the firm’s office Managing Partner in New Haven. In addition, he is a member of the Marcum Management Committee. Natarelli has more than 30 years of experience with international accounting and consulting firms. He frequently serves as lead audit engagement partner for a variety of consulting matters. Natarelli is experienced in providing auditing and consulting services related to corporate acquisitions, divestitures, and mergers and refinancing. He is highly trained in the accounting and structuring of these transactions. In addition, he is a valuable resource on various construction projects, offering his expertise on job performance and enhancing profitability as well as expert testimony in claims arbitration and litigation. Natarelli frequently speaks on accounting and auditing matters.

For nearly a decade, he has served as a technical reviewer for the AICPA’s Audit Risk Alert for Real Estate and Construction Industry Developments and the AICPA Audit and Accounting Guide–Construction Contractors. In November 2012, Natarelli, with the assistance of Marcum’s Chief Economist, Anirban Basu, launched the Marcum Commercial Construction Index. This index is published quarterly. He has been interviewed by a number of prestigious media outlets, including the Wall Street Journal, Bloomberg, Businessweek and Fox Business.

Carl Oliveri
Grassi & Co.
488 Madison Avenue, 21st Floor 

New York, NY 10022

Oliveri is a Partner and the Construction Practice Leader at Grassi & Co. He possesses over 18 years of experience working with clients in the construction industry, particularly with regard to financial statement preparation, income tax preparation, cash flow, and operations forecasting as well as litigation and cost claim support with related negotiations. His extensive industry experience allows him to provide insight and advice to construction clients on marketplace trends and best practices.

A thought leader in the industry, Oliveri has presented nationally at the American Institute of Certified Public Accountants (AICPA) and Construction Industry CPAs-Consultants Associations (CICPAC) Construction Conferences and across the Metropolitan area, including the New York State Society of Certified Public Accountants (NYSSCPA) Construction Conference as well as for the General Contractors Association, Building Trade Employers’ Association, and other trade organizations in New York. Additionally, he has published articles on contemporaneous issues such as the current state of the New York metropolitan construction industry, American Taxpayers Relief Act, contractors’ sales tax issues and the upcoming impact of public private partnerships.

Oliveri is a member of the Executive Committee and the Vice President of CICPAC, where he serves as the Thought Leader Committee chair. He also serves on the board for the New York City Chapter of the Construction Financial Management Association (CFMA) and was the chairperson for the NYSSCPA Construction Contractors Committee for 2 terms. Most recently, he was appointed to an at-large position on the board of the Institute of Certified Construction Industry Financial Professionals (ICCIFP). Other professional associations include the Construction Management Association of America, American Institute of Certified Public Accountants (AICPA), the worldwide and New York City Association of Certified Fraud Examiners.

He earned his Bachelor of Science in Accounting and his Masters of Business Administration with a concentration in management from the York College of Pennsylvania.

Timothy T. Wilson
1201 Walnut Street
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
CliftonLarsonAllen, LLP
2999 Oak Road, Suite 700
Walnut Creek, CA 94597

Julian M. Xavier is the Principal-In-Charge of CliftonLarsonAllen LLP's Walnut Creek office. He is a member of the firm's Executive Leadership Team for the Construction Industry group and has over three decades of experience in accounting in the construction industry. Before joining CliftonLarsonAllen, Xavier spent time as a controller with a large general contractor based out of Northern California.

Xavier is a member of the AICPA, California Society of Certified Public Accountants, Construction Financial Management Association and a member of the CPA Advisory Council to the National Association of Surety Bond Producers. Xavier is also a member of the AICPA's National Construction Industry Conference Planning Committee.

CICPAC Executive Director
Serving on the CPAAC
as Ex Officio participant

Kathleen Baldwin
4531 Bohemia Drive
Pensacola, FL 32504
850-723-0372 (cell)

Kathleen has more than 15 years of experience in public accounting, most recently as an Audit Partner in Warren Averett’s Pensacola office. During her time there, she led the firm’s Construction Practice Group, focusing on accounting, auditing, and consulting services.

She is an active member of the Construction Financial Management Association, National Association of Industrial and Office Properties, American Institute of CPAs, and Florida Institute of CPAs and continues to strengthen CICPAC’s relationship within these organizations.

She earned her Bachelor of Science in Accounting from University of Southern Mississippi and her Masters of Business Administration from University of West Florida. In addition to her CPA license, she also earned her Certified Construction Industry Financial Professional. She resides in Pensacola, Florida, and is actively involved with several community organizations, as well as her family.

CICPAC Relationship Partner
Serving on the CPAAC
as Ex Officio participant

John Corcoran
15011 East Twilight View Drive
Fountain Hills, AZ 85268

John Corcoran is Relationship Partner 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.