Staff Directory

LOUIS J. CERCONE, JR., CPA/ABV, ASA, CVA, CFF lcercone@briscon.com

Lou is the Managing Director of Brisbane Consulting Group in charge of business valuations, forensic accounting, and litigation support services. He has extensive valuation experience and has served as a financial consultant and expert to attorneys in the economic aspects of matrimonial dissolution. He has been engaged in several forensic accounting cases and has served the judiciary as a court appointed expert and receiver for financially troubled companies. He has testified as an expert witness in State Supreme Court and Federal Court. Lou has also been engaged in the quantification of lost income in determining business interruption claims for insurance adjusters. Lou is a member of and has received the following professional designations: CPA-Certified Public Accountant: New York State; ABV-Accredited in Business Valuations: American Institute of Certified Public Accountants; ASA-Accredited Senior Appraiser: American Society of Appraisers; CVA-Certified Valuation Analyst: National Association of Certified Valuation Analysts; Certificate of Educational Achievement in Business Valuation and the Appraisal Education Certificate, Uniform Standards of Professional Appraisal Practice; and the New York State Society of Certified Public Accountants.

DOUGLAS P. SOSNOWSKI, CPA/ABV, ASA, CVA, CFF dsosnowski@briscon.com

Douglas P. Sosnowski provides business valuation, forensic accounting, and litigation support services for Brisbane Consulting Group. He has extensive valuation experience and has served as an expert witness, testifying in courts of law throughout the state of New York. Doug has experience consulting with publicly traded entities and valuing a variety of closely held companies in connection with mergers, acquisition and divestitures, business combinations, estate and gift tax planning, ESOPs and purchase price allocations. He also has experience in the quantification of lost income in determining business interruption claims for insurance adjusters. Doug is a member of the American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants, American Society of Appraisers and National Association of Certified Valuation Analysts. He graduated with honors from the State University of New York at Buffalo earning his Bachelor of Science degree in business administration with concentrations in accounting and finance.

THOMAS R. SCHWARTZ tschwartz@briscon.com

As a member of the Brisbane valuation team, Tom is responsible for valuation, forensic accounting, and litigation support services. His concentration will be in valuing closely held businesses over multiple industries. Tom earned a Bachelor of Science degree in Management with a concentration in corporate finance and economics from St. John Fisher College.

AUDREY G. ELWELL aelwell@briscon.com

Audrey G. Elwell joined us as a staff analyst responsible for valuation, forensic accounting, and litigation support services. Prior to joining Brisbane Consulting Group, Audrey worked as a staff accountant for two years in the public accounting industry. Audrey is a graduate of John Wiley Jones School of Business at the State University of New York at Geneseo where she earned a Bachelor of Science degree in Accounting. Audrey also had the pleasure to study abroad in Rome, Italy and Oxford, England.

MEGHAN T. MERCURIO mmercurio@briscon.com

Meghan T. Mercurio is a University at Buffalo, State University of New York graduate with a Masters of Science in Accounting. As a staff analyst Meg will be responsible for valuation, forensic accounting, and litigation support services. She relocated to Buffalo from Hoboken, New Jersey where she was a member of the audit team at a national CPA firm. While attending UB, Meghan worked as a summer intern for Citigroup, a local CPA firm, and the New York State Office of the Comptroller.

WILLIAM P. ALLEN, CPA wallen@briscon.com

Bill is a member of the American Institute of Certified Public Accountants (AICPA) and New York State Society of Certified Public Accountants (NYSSCPA) with more than 5 years experience in public accounting serving both commercial businesses and nonprofit organizations. As a member of the Brisbane team, Bill will be responsible for valuation, forensic accounting, and litigation support services. Bill is a graduate of Le Moyne College and has worked with our Firm since graduating in 2006.

PAUL M. HERLAN pherlan@briscon.com

Paul M. Herlan is the director of administration with Brisbane Consulting Group, a wholly owned subsidiary of Lumsden & McCormick. Paul has worked with attorneys, accountants and valuation experts, performing analyses of financial documents, lifestyle analysis and other analytical procedures in connection with business valuation and forensic accounting engagements. He is also responsible for marketing, client relations and case management. He earned his Bachelor of Arts degree in business from Buffalo State College.