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 revenue recognition, debt vs. equity evaluations, business combination accounting, consolidation issues (variable interest entities and other consolidation matters), foreign currency accounting and derivative financial instruments. She also has a deep and broad understanding of SEC reporting, and she serves as a subject matter resource on MBAF’s audit & accounting consultant network.
Emma has experience serving various SEC registrants and multinational advisory and audit clients, ranging from complex multi-entity companies with global operations to start-up and pre-IPO organizations. Emma has served companies as part of due diligence, business integration and IPO readiness engagements, including during their evaluation and documentation of internal controls through an external audit as well as SOX 404 advisory perspective. She has worked closely with management to understand, design, streamline, and document business processes, 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
- The Institute of Internal Auditors
- Harvard Division of Continuing Education – Leadership Communications Program, 2016
- University of Miami – Bachelor of Business Administration in Accounting and Finance
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