Alan P. Fiske, CPA/ABV/CFF - Managing Director
Alan Fiske established Fiske & Company in 1972, and has spearheaded its development into one of South Florida’s leading CPA firms. His guidance has nurtured the firm’s reputation for unparalleled expertise in business valuation and litigation consulting services.

Mr. Fiske began his professional career in 1960 with a national accounting firm, and then became an Internal Revenue Service Agent in Miami. His early exposure to issues involving financial controls led him to establish a Miami-based systems analysis and software development company in the early 1970s, focusing on the development of computerized spread sheet and financial data management software, much like today’s Lotus 123 and Microsoft Excel programs. He concluded that the degree of profitability for a business is dramatically improved by efficient operations, effective systems and controls, and well-qualified management. With Fiske & Company, he began to put this knowledge to work for clients.

In addition to managing the firm, Mr. Fiske takes an active role in directing client service and strategy as it relates to tax, business planning and litigation support services offered by the firm. He has been retained by numerous law firms, lawyers, plaintiffs and defendants in scores of legal actions to provide professional perspective on issues including business damages and valuations, breach of contract disputes, divorces, financial issues surrounding eminent domain matters, and other financial issues.

Mr. Fiske has appeared as an expert on valuation and patent infringement and intellectual property matters for CNN’s “For Your Money” show, and on various financial radio talk shows around the country. He is qualified as an expert witness in Federal and Circuit Courts throughout Dade, Broward, Palm Beach and Martin counties in southeast Florida, as well as in Jacksonville, Florida and in Delaware. To continually build upon his knowledge, Mr. Fiske actively participates in professional courses and seminars on subjects directly and indirectly relating to his practice, including appraisals, valuation, computer solutions, taxation, audit and reporting, eminent domain, forensic accounting and accounting litigation, among others.

Education
Bachelor of Business Administration, University of Miami (1960)

Licenses/Accreditations
Certified Public Accountant, Florida Accreditation in Business Valuation (AICPA), Certification in Financial Forensics (CFF), Florida Real Estate Salesman

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Association of Eminent Domain Professionals
National Association of Certified Fraud Examiners

Sheri F. Schultz, CPA/ABV/CFF - Director
Sheri Schultz brings more than 23 years of experience and concentrated educational pursuit to the table for our clients, offering both professional expertise and practical insight toward business valuations and related tax issues. She joined Fiske & Company in 1990 as Director of our Valuation Services Department.

Ms. Schultz has provided business valuation services and counsel to manufacturers, wholesalers, retailers, physicians, service entities and Internet-based companies as well as start-ups and IPOs. She has broad-based tax experience in the areas of business mergers and acquisitions, reorganizations, estate issues and tax compliance. She also is a frequent speaker on topics including business valuation, tax planning and estate planning.

Ms. Schultz’s professional background and education enable her to provide expert advice and counsel to outside CPAs and lawyers representing clients in business litigation where business valuation is involved. This can be relevant in business damages claims, business fraud and business transitions of all kinds, including family succession. She also has provided expert witness testimony and consulting services in complex estate and accounting matters.

Education
Bachelor of Science, Accounting, University of Florida (1984)
Master of Science, Taxation, University of Florida (1985)

Licenses/Accreditations
Certified Public Accountant, Florida Business Valuation Accreditation (AICPA), Certification in Financial Forensics (CFF)

Professional/Civic Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
--President, Gold Coast Chapter, 1999-2000
--Board of Directors
American Society of Appraisers
Institute of Business Appraisers
North Broward and South Dade Estate Tax Council
--Board of Directors
Jewish Federation of Broward County
--Board of Trustees
--Allocation & Budget Committee
Israeli Bond Leadership Group
--Cabinet member

Ronald M. Michelson, CPA - Accounting Director
Ron Michelson has managed the tax and accounting services at Fiske & Company since 1981, providing professional guidance and support services to individuals, partnerships and virtually all types of corporations that comprise the firm’s client roster.

The depth of Mr. Michelson’s client relationships can be compared to that of an in-house CPA, who is consulted on a daily basis and for the most routine to the most complex accounting-related issues. His role extends beyond basic tax preparation and review into tax planning and management consulting. He has represented clients in a wide range of industries, including construction, retail, security, real estate, legal, medical and insurance, among others. He also has represented clients before the IRS for tax examination and collections.

In addition to his vast accounting expertise, Mr. Michelson spearheads the firm’s information technology support functions, providing appropriate training, communication and troubleshooting support for clients’ accounting software applications. He often consults with clients regarding computer systems and upgrades, including hardware and software based on clients’ needs and goals.

Education
Bachelor of Science (with highest honors), Bentley College, 1979

Licenses/Accreditations
Certified Public Accountant, Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

Peter Gampel, ABV/CFF, ASA, CA, CBV - Director
Peter Gampel has recently joined Fiske & Company as a Director in the Business Valuation, Forensic Accounting and Litigation Services Practice of the firm. Mr. Gampel brings a wealth of knowledge and experience in these specialized fields and has advised many business owners and attorneys over the years. His career spans over 28 years with a considerable portion of that time with a Big "5" accounting firm where he was a principal in charge of the Florida Valuation Practice.

Mr. Gampel has prepared over 1,000 reports for both business valuation and economic damages. Valuations include those for complex accounting matters such as purchase price allocation, goodwill and intangible asset impairment and stock options. Other valuations include those for estate and gift tax purposes, purchases and sales of businesses or minority interests therein and corporate tax planning. Litigation and forensic cases have included many high profile cases pertaining to breach of contract, shareholder and marital disputes, business and construction damages, personal injury, wrongful termination, patent infringement and false advertising.

Mr. Gampel has provided expert testimony on many occasions for Circuit Courts, US Tax Court, US Bankruptcy Court, American Arbitration Association and in Canada. He has written numerous articles in his field and has presented to various organizations and professionals.

Education
Bachelor of Commerce, Accounting and Finance, McGill University, 1977;
Post Graduate Diploma in Public Accountancy, McGill University, 1980

Licenses/Accreditations
Certified Public Accountant (MO), Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF), American Institute of Certified Public Accountants; Accredited Senior Appraiser (ASA) - Business Valuation, American Society of Appraisers; Order of Chartered Accountants of Quebec, Chartered Accountant (CA); Chartered Business Valuator (CBV), Canadian Institute of Chartered Business Valuators

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
National Association of Certified Valuation Analysts (NACVA)

Katie Gilden, CPA/CFF, CFE - Principal
Katie Gilden has recently joined Fiske & Company in the Forensic Accounting and Litigation Services Practice of the firm. Ms. Gilden brings a wealth of knowledge and experience in these specialized fields. Prior to joining Fiske & Company, Ms. Gilden was a Principal at a boutique consulting firm, specializing in forensic accounting investigations of complex financial matters related to civil litigation and bankruptcy. She has also provided accounting and litigation support in the areas of fraud and professional negligence; evaluating and assessing accounting and audit work papers; assisting Trustees, Receivers, Debtors-in-possession, and Assignees for the Benefit of Creditors in carrying out various accounting and financial aspects of their fiduciary duties.

Significant experiences include performance of complex forensic investigation for Receiver and Trustee of a $220 million factoring fraud, including providing forensic accounting and support in matters leading to jury verdicts of $170 million in compensatory and $351 million in punitive damages against BDO Seidman as well as performance of forensic accounting and litigation support for Trustee of failed real estate condo conversion in Orlando, FL consisting of a 276-unit complex and $10 million in unregistered REIT funds.

In addition, Ms. Gilden previously has worked for two "Big 5" accounting firms in the areas of state and local tax consulting and has performed extensive analysis of various tax and financial planning strategies; arranged financial analysis models to compute monetary savings resulting from planning ideas and developed pro-active strategies to mitigate future tax exposure.

Education
University of Miami
Master of Business Administration in Financial Planning
Master of Science in Taxation
University of Miami
Bachelor of Business Administration in Accounting

Professional Licenses, Associations and Community Involvement
Certified Public Accountant, Florida
Certified Fraud Examiner
CFF, Certified in Financial Forensics by the American Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
University of Miami Citizens Board, Broward/Palm Beach Chapter Chairperson
University of Miami/Sylvester Comprehensive Cancer Center, Friends for Sylvester

Martin K. Williams, CPA/CFF, CFE - Litigation Director
Martin Williams has managed the Forensic Accounting and Litigation Services Practice of Fiske & Company since 2004. His career spans over 13 years in both the public and private accounting sectors, including "Big 4" experience in consulting and assurance services.

Mr. Williams takes a hands-on approach to directing client service and strategy for the litigation support services offered by the firm. He has been retained by law firms, lawyers, plaintiffs and defendants to provide economic damages and lost profits computations in cases pertaining to breach of contract, shareholder disputes, personal injury and marital dissolution. He has provided expert witness testimony for the Broward Circuit Court and the American Arbitration Association.

Mr. Williams is also actively involved in matters including business valuations, receiverships, agreed-upon procedures, and consulting services.

Education
Bachelor of Business Administration, Marketing, University of Miami, 1991
Master of Business Administration, Accounting, University of Miami, 1996

Licenses/Accreditations
Certified Public Accountant, Florida
Certification in Financial Forensics (CFF), American Institute of Certified Public Accountants
Certified Fraud Examiner (CFE), Association of Certified Fraud Examiners

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Association of Certified Fraud Examiners (ACFE)

Howard E. Hammer, CPA - Principal
Howard Hammer brings more than 32 years of experience and a concierge level of service to the table for our clients. His experience and professional dedication allows him to provide the highest standards of accounting, income tax and consulting advice. Howard joined Fiske & Company in May, 2010.

Mr. Hammer has extensive experience with distributors, real and tangible personal property lessors and medical and legal professional associations. His experience includes all aspects of accounting, tax and consulting. In addition, Mr. Hammer has extensive knowledge in the areas of trust, estate and gift tax planning, accounting and income tax.

Education
Bachelor of Science in Business Administration-Marketing (cumlaude) - University of Florida (1971)
Bachelor of Accountancy - University of Houston (1977)

Licenses
Certified Public Accountant
State of Florida Department of Insurance - Health, Life including Variable Annuity (215 License)

Professional/Civic Affiliations
Cabinet Member - Broward County State of Israel Bonds
Board Member - West Broward Estate Planning Council
Leadership Board member - American Diabetes Association - Broward/South Palm Beach County Chapter
Member - Professional Advisory Council (PAC) for Memorial Healthcare System
Member - Children’s Diagnostic Treatment Center Sunflower Circle of Friends
Volunteer - Broward Partnership for the Homeless
Member - American Institute of Certified Public Accountants
Member - Florida Institute of Certified Public Accountants