Senior Members:
David A. Torrillo, CPA, CVA, ABV
David A. Torrillo, CPA, CVA, ABV is the managing member of Torrillo & Associates, LLC, and oversees the accounting, auditing, and valuation services for the firm. Formerly a senior manager at PricewaterhouseCoopers LLP, Dave has over eighteen years of diversified accounting, auditing, SEC and financial reporting experience. Dave has also volunteered on several committees, boards and associations. He has instructed courses and authored papers on several accounting topics and also performs quality control reviews. Dave currently serves on the Pennsylvania Institute of Certified Public Accountants Employee Benefit Plan Committee.
Dave received his Bachelor of Science degree in Accounting with highest distinction and honors from Pennsylvania State University. He has been a Certified Public Accountant since 1994 and is licensed in Pennsylvania and New Jersey. Dave has been a Certified Valuation Analyst (CVA) since 2004 and was awarded the Accredited in Business Valuation (ABV) credential by the AICPA in 2006. He is a member of both the American and Pennsylvania Institutes of Certified Public Accountants, as well as the National Association of Certified Valuation Analysts.
As a CVA and ABV, Dave also specializes in providing valuation services for financial reporting (impairment analysis under generally accepted accounting principles) and purchase price allocations. Dave’s training in accounting, auditing and valuation services provides unique analytical insights into the operations of a business, its controls and its key drivers of value. Dave has also performed due diligence reviews for mergers and acquisitions; assisted clients with debt and equity offerings; overseen debt compliance reviews; lead operational reviews of clients’ internal controls; and acted as an interim chief financial officer.
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Christian R. Elsasser, CPA
Christian R. Elsasser is the Director of Accounting and Auditing services at Torrillo & Associates. Formerly a manager in the Accounting and Business Assurance Services group at PricewaterhouseCoopers LLP, Chris has more than ten years of experience in public accounting. His clients have included privately held businesses, public corporations, international Fortune 500 corporations and several prominent local not-for-profit organizations.
Chris has extensive experience in leading the audits of employee benefit plans, not-for-profit organizations and both public and private companies. In addition to his expertise managing audits, reviews and compilations, Chris regularly aides his clients in analyzing the efficiency and effectiveness of their internal control structure. He has also assisted and overseen financial reporting projects, debt offerings, compliance reviews, and due diligence procedures.
Chris received his Bachelor of Science degree in Accounting with distinguished honors from Saint Joseph’s University. He has been a Certified Public Accountant in Pennsylvania since 2001. Chris is also a member of the Pennsylvania Institute of Certified Public Accountants.
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Beverly C. Zehr, CPA
Beverly Zehr was formerly a manager in the Financial Services group at Coopers & Lybrand, as well as an Investment Company manager at PFPC and Assistant Controller of L.F. Driscoll Co. Beverly has more than 17 years of accounting, auditing, and financial reporting experience. Her clients have included employee benefit plans, not-for-profit organizations, insurance companies, registered investment companies and hospitals.
Beverly received her Bachelor of Science degree in Accounting from the Pennsylvania State University and is a Certified Public Accountant in Pennsylvania. She is also a member of the Pennsylvania Institute of Certified Public Accountants.
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Michael D. Leuzzi, CPA
Michael D. Leuzzi is a senior accountant at Torrillo & Associates, LLC and oversees the daily accounting and auditing services of the firm. He has been with the firm for three years and has experience working on audits of private companies, employee benefit plans and not-for-profit organizations. Mike also has more than five years experience preparing federal, state, and local individual income tax returns.
Mike received his Bachelor of Science degree in Accounting with honors from Villanova University. He has been a Certified Public Accountant in Pennsylvania since 2008. Mike is also a member of the Pennsylvania Institute of Certified Public Accountants.
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Julie Verrekia, CPA
Julie Verrekia, CPA has over 20 years of experience in accounting and auditing specializing in employee benefit plans. Julie is a former Managing Director of the employee benefit plan practice in the Philadelphia office of PricewaterhouseCoopers (PwC) LLP. Her responsibilities included serving Fortune 500 clients as well as major financial services firms. She also was responsible for employee benefit plan quality issues for the southeast region of PwC and was a key member of a team of national office employee benefit plan specialists who oversaw the development of practice aids and training for the entire firm. Julie also has experience with SAS 70 engagements and audits of registered investment companies and similar investment funds.
Currently, Julie assists the AICPA in the development and update of employee benefit plan products including the annual audit and accounting guide, audit risk alert and financial statement disclosure checklists.
Julie received her Bachelor of Science degree in accounting, summa cum laude, from Widener University. She is a certified public accountant in the State of Pennsylvania and is a member of the Pennsylvania Institute of Certified Public Accountants. Julie was appointed to the Employee Benefit Plan Committee of the PICPA in 2009.
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