Robert S. Mercado is a Partner in the Assurance Services
division and serves as the Construction Assurance Group Leader and the New England Regional
Construction Leader. Mr. Mercado excels with over 30 years of experience
compiling, analyzing and presenting financial information for construction
contractors, manufacturers and service corporations.
As a Certified Construction Industry Financial Professional, Mr. Mercado
has exceptional experience in reviewing job performance
for<br>construction projects and recommending practices to enhance
profitability. Mr. Mercado’s is highly knowledgeable in systems analysis and
tailoring accounting software to best suit clients’ needs.
Mr. Mercado is a highly sought published author and speaker on accounting
and auditing matters for construction companies, industry<br>organizations
and professional development courses. Mr. Mercado also has published
contributions and acknowledgements in several publications of the AICPA’s Audit
and Accounting Guide – Construction Contractors and AICPA’s Audit Risk Alert -
Real Estate and Construction Industry Developments. In addition, Mr. Mercado is
the co-author of the AICPA’s Construction Contractor: Accounting and Auditing
and Construction Contractors Advanced Issues Training Manuals.
David Sheidlower, CISSP, CISM, is Vice President and Chief Information
Security and Privacy Officer for Turner Construction Company. This
includes being the CISO for Turner’s subsidiary: Turner Surety and
Insurance Brokerage. He has been a security officer in multiple industries including
Health Care and Financial Services. He has served on the policy
committee of the State of New York Health Information Network and on the Alameda
County Long Term Care planning committee. He is currently on the Customer
Advisory Group for Security, Trust and Privacy at Autodesk. Having
provided Security leadership in both regulated and non-regulated
settings, David focuses on the factors that measure an organization’s
security posture and how to mature that posture. He has
combined the implementation of technical controls with the development of a security-aware
culture within organizations. He has published articles
on many security topics, including the NIST Framework for Improving Critical
Infrastructure Cybersecurity. He was also the lead author of the CISOsConnect
ebook on Vulnerability Management. He holds a Bachelor’s
degree from the University of California, Berkeley, and a Master’s from St.
Mary’s College of California.
Daniel Mauriello is a licensed CPA and partner in Marcum’s New
Haven, Connecticut, office, and a member of the national Construction Industry
group. Mr. Mauriello provides tax services to corporations, partnerships,
and individuals, with a focus on closely held family businesses in
the construction, real estate, manufacturing, and retail industries. With
more than 15 years of experience in tax planning, compliance, and financial
strategies, he has become a go-to professional for construction business seeking
to optimize their financial success. Daniel’s
dedication to providing tailored solutions and
staying updated with tax regulations makes him a trusted advisor for his clients.
Prior to joining Marcum in 2022, Mr. Mauriello spent
nearly a decade in the tax department of a top accounting
firm.
Throughout his 22+ year career, Ryan Hiss has focused
his practice on asserting and protecting the legal rights of those involved in
the construction industry. He strives to effectively advocate on behalf of his
clients and favorably resolve disputes as efficiently as possible — so his
clients can focus on the building process, instead of legal issues.
Mr. Hiss’ construction practice is multi-faceted. He represents virtually all
stakeholders associated with construction projects, including general
contractors, subcontractors, suppliers, equipment renters, architects, engineers
and owners in both litigation and alternative dispute resolution. The subject
matters of these disputes have varied over the years, including: defective
construction, delays, differing site conditions, inefficiencies, failure to pay,
change order disputes, contract interpretation, insurance coverage, design
errors and omissions, mechanics liens, payment and performance bonds, and
statutory violations.
Mr. Hiss routinely draws upon his extensive litigation experience to counsel
and advise his clients on claim prevention and dispute avoidance measures. When
not representing his clients in court, mediation or arbitration, Mr. Hiss is
frequently called upon to draft, review and negotiate construction contracts,
including general contracts, subcontracts, supply purchase orders, equipment
rental agreements, design agreements, and subconsultant agreements. Mr. Hiss
uses his litigation experience to assist his clients in anticipating potential
legal issues, pinpointing contract provisions that are ripe for dispute,
identifying risks, and appropriately allocating identified
risks.