Emma Florea, CPA, is a director in both the Audit Department and the Risk & Transaction Advisory Practice at MBAF. She has significant experience dealing with complex, technical accounting matters, including consolidation issues (variable interest entities and other consolidation matters), debt vs. equity evaluations, business combination accounting, foreign currency accounting and derivative financial instruments. She also has a deep and broad understanding of SEC reporting.
Emma has experience serving various SEC registrants and multinational audit clients, as well as non-profit and for-profit healthcare organizations ranging from complex multi-entity healthcare systems to stand-alone community hospitals. Emma has experience serving companies during their evaluation and documentation of internal controls through an external audit as well as SOX 404 advisory perspective and has worked closely with management to understand, document and test internal control over financial reporting, as well as to develop accounting policies and technical accounting memoranda.
Professional Affiliations and Accreditations
- American Institute of Certified Public Accountants
- New York State Society of Certified Public Accountants
- Florida Institute of Certified Public Accountants
- Healthcare Financial Management Association – Miami Education Committee Co-Chair, 2014-2015
- Harvard Division of Continuing Education – Leadership Communications Program, 2016
- University of Miami – Bachelor of Business Administration in Accounting and Finance
On 23 October 2017, the Securities and Exchange Commission (“SEC” or “Commission”) approved the Public Company Accounting Oversight Board (PCAOB) auditing standard which makes significant form and content enhancements to certa ...Explore
On 5 October 2017, the Public Company Accounting Oversight Board (PCAOB) published its practice alert, Matters Related to Auditing Revenue from Contracts with Customers. The practice alert provides the considerations to assist the auditor in identify ...Explore
On 20 September 2017, the FASB issued a proposed ASU, Consolidation – (Topic 812): Reorganization. The FASB is issuing this proposed ASU in response to stakeholders’ concerns that the consolidation guidance in Topic 810, Consolidation, as current ...Explore
On 28 August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. The FASB issued this ASU to simplify current hedge accounting requirements in U.S. GAAP, which curren ...Explore
Nationally recognized public accounting firm MBAF has promoted five professionals to the position of director. The announcements were made by the firm’s Chairman and CEO, Tony Argiz. Clairissa Burns, CPA, has been promoted to Director in the Tax an ...Explore