Our Team
MSPC Certified Public Accountants and Advisors, P.C.
At MSPC it’s all about relationships. The strong, long-term relationships we build with our clients and with each other.
MSPC has grown to include 9 principals and over 70 employees.
Jon S. Gagliardi, CPA
Managing Principal
jgagliardi@mspc.cpa
Phone: 908 272-7000 x3710
Email: jgagliardi@mspc.cpa
Bio
Jon Gagliardi has over 30 years of experience providing auditing, accounting, tax and consulting services to both privately-held and publicly held companies as well as employee benefit organizations. He became Managing Principal of MSPC in 2018.
Applying a consultative approach to financial management, clients rely on him for the development of budgets, cash flows and financial projections for both ongoing and start-up businesses. His ability to understand the subtle and technical facets involved when business changes occur enables him to find practical solutions to emerging problems. He's worked in industries such as financial service companies, healthcare, insurance brokerages, wholesale and retail trade, computer software development companies and construction companies.
Beyond his wide-ranging technical expertise, Gagliardi is known for having a leadership-style focused on accountability and encouraging independent-thinking. His vision for his tenure as managing partner is to direct MSPC into the new era of accounting.
Education
- B.S degree in Business Administration with a concentration in Accounting, Seton Hall University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- Commerce & Industry Association of New Jersey, Member
Hobbies & Interests
In his spare time, Jon enjoys playing golf and winemaking. In fact, he's the recipient of the Silver Medallion of Excellence in the Star Ledger's Homemade Wine Tasting Contest.
Patrick M. Trombetta, CPA
Chief Operating Officer
ptrombetta@mspc.cpa
Phone: 908 272-7000 x3595
Email: ptrombetta@mspc.cpa
Bio
Patrick Trombetta has been a member of the firm’s Executive Committee since 1999 and became the Firm's first Chief Operating Officer in 2018. He is the Director of MSPC’s Employee Benefits Group, ensuring compliance with the professional standards of the Department of Labor and Internal Revenue Service. MSPC provides professional services to a large number of employee benefit organizations which, in turn, provide benefits for their members through various trust funds.
As a CPA and business consultant, Pat has spent over 30 years developing his expertise in serving multiemployer benefit plans. He has developed a strong understanding of those plans as well as dedicated relationships with their advisors. Specifically, over 75% of his time is spent dealing with these plans and their issues.
In addition to his local clientele, Pat’s proficiency in this area has allowed him to provide consulting services to out-of-state Taft-Hartley plans and to MOORE North America member firms throughout the country. He has spoken at various membership meetings on topics dealing with annuity, health, and other pension plans for active members, as well as taxation and financial planning for retirees and those about to retire.
Additionally, Pat has extensive experience in traditional auditing and accounting, mergers and acquisitions, and taxation.
Education
- B.S. degree in Accounting, Seton Hall University
- Series 7 and 66 licenses for investment financial services
Organization/Community Involvement
- American Institute of Certified Public Accountants, Member
- New Jersey Society of Certified Public Accountants, Member
- International Foundation of Employee Benefit Plans, Member
- FINRA and SIPC, Member
Hobbies & Interests
Pat is the Head Coach of a varsity high school soccer team and has received various accolades for leading his team to 7 state championships.
Richard J. Montalbano, CPA
Executive Commitee
rmontalbano@mspc.cpa
Phone: 212 682-1234 x3586
Email: rmontalbano@mspc.cpa
Bio
Richard Montalbano is the principal-in-charge of MSPC’s New York City office and a member of the Firm's Executive Committee. He is the principal for closely held businesses and public companies within and without the United States. Rick travels internationally several times a year to meet with clients and potential clients.
Rick has experience in the practical interpretation and application of Securities and Exchange Commission (SEC) rules regulating publicly traded companies and is knowledgeable in both initial public offerings and periodic reporting requirements. He has a unique area of expertise in consulting to the maritime industry.
Rick is also experienced in income tax compliance both within the United States and internationally. He regularly assists clients of the member firms of MOORE Global Limited.
Education
- B.B.A. degree in Accounting, Pace University
- M.B.A. degree with a concentration in Accounting, Pace University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New York State Society of Certified Public Accountants
Hobbies & Interests
Rick has been married for over 25 years and has three children. He enjoys biking, walking and watching sports.
Cathy Davis, CPA
cdavis@mspc.cpa
Phone: 908 272-7000 x 3804
Email: cdavis@mspc.cpa
Bio
With 25 years of accounting experience, Cathy Davis is well versed in the complexities of business, individual, estate and trust taxation. She embraces the unique challenges of tax compliance and consultation in an ever-changing landscape, and prides herself in providing high quality professional service with personal care.
Cathy’s background with a variety of industries and entities types enables her to effectively deal on behalf of clients with issues related to federal and state income tax planning and compliance. Through acquisition planning, succession planning, tax credit studies and a variety of other strategies, Cathy has worked collaboratively with clients to achieve full compliance and tax minimization.
Her areas of concentration include all aspects of domestic taxation with a wide range of industry experience, including restaurant and hospitality, construction, trucking and warehousing, and professional services. She is an active member of the Moore North America Tax Community and has written for the New Jersey CPA Magazine.
Cathy has a Bachelor of Science degree in Accounting and Finance from Rider University. She is a member of the AICPA and NJCPA.
Education
- B.S. degree in Accounting and Finance, Rider University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- Moore Stephens North America, Member of Tax Community
Michael J. Halkias, CPA
mhalkias@mspc.cpa
Phone: 908 272-7000 x3734
Email: mhalkias@mspc.cpa
Bio
Michael Halkias joined MSPC in 2001 and became a Principal in 2008. He specializes in providing audit and assurance services to both private and publicly traded corporations with extensive experience in the maritime, hospitality, and healthcare industries. Prior to joining MSPC, Michael worked at as an auditor at one of the “Big Four” public accounting firms and as an analyst for an international insurance conglomerate.
Michael is a member of MSPC’s Accounting and Auditing Committee, SEC Business Practice Group, and functions as a part of the firm’s research and quality control teams. Michael has expertise addressing U.S. financial reporting and compliance issues for both private and public entities. His membership on the SEC Committee of the New York State Society of Certified Public Accountants ensures that he is knowledgeable about the most recent developments in public company audits and actions of the SEC and Public Company Accounting Oversight Board.
He is a former member of the Content Committee of the AICPA Board of Examiners, which is responsible for the technical content of the Uniform CPA. He is served as a member of the Financial Accounting and Reporting (FAR) sub-committee of the Content Committee which reviews and approves content for inclusion in the FAR section of the Uniform CPA Examination.
Michael is extensively involved with the planning and supervision of some MSPC’s largest international audits and has worked extensively with independent affiliated firms to conduct field-work in England, Australia, China, Canada, Scotland, Sweden, Turkey, Greece, Singapore, the Czech Republic, and the Republic of Cyprus. Michael is experienced in financial statement requirements under both U.S. Generally Accepted Accounting Standards and International Financial Reporting Standards (as adopted by the International Accounting Standards Board).
Education
- B.S. degree in Business Administration with a concentration in Accounting, McDonough School of Business, Georgetown University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- New York State Society of Certified Public Accountants
- Hellenic American Chamber of Congress
Hobbies & Interests
Michael lives in New Jersey with his wife, Maria, and sons, James and Thomas. He is an avid reader who enjoys travel and spending time with his family.
Disclosure: Michael Halkias is licensed to offer securities in the state of: New Jersey. This is not an offer to sell securities in any other state or jurisdiction.
Raymond G. Hargadon, CPA, CFE
rhargadon@mspc.cpa
Phone: 908-272-7000 x3593
Email: rhargadon@mspc.cpa
Bio
Ray Hargadon has over 30 years’ experience in providing auditing and consulting services for employee benefit plans, labor organizations and various other industries. He has extensive experience in forensic accounting and providing litigation support.
Prior to joining MSPC, Ray spent most of his public accounting career with Ennis Hargadon, LLC located in Cliffside Park, N.J., most recently as the firm’s audit partner. The firm’s practice consisted primarily of single and multiemployer benefit plans, and their affiliated labor organizations.
Education
- B.S. degree in Accounting, Rowan University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- New York Society of Certified Public Accountants
- International Foundation of Employee Benefits
- Association of Certified Fraud Examiners
Hobbies& Interests
Ray enjoys skiing and golf, and has been a youth coach in his community for various sports including baseball, softball, basketball and wrestling.
Najoung Kim, CPA
nkim@mspc.cpa
Phone: 908-272-7000 x 3761
Email: nkim@mspc.cpa
Bio
Najoung joined the firm in 2006 and has two decades of experience providing audit and assurance services to publicly traded and privately owned companies. Over her career, she has worked extensively with international clients, especially in China and Hong Kong.
She has experience with various industries, including manufacturing, broker-dealers, hospitality, media, construction, technology, finance, healthcare, mining, and shipping. Najoung has extensive experience in SEC filings, including initial registration statements and reverse mergers, accounting for complex equity transactions, business combination accounting, and international consolidations. Najoung enjoys collaborating in audit and consulting work with member firms of Moore Global Limited from various countries. She often performs Appendix K work, reviewing work papers of non-US audit firms that report on US-listed companies to determine that the work papers comply with US auditing standards.
Najoung is a graduate of Michigan State University and earned a bachelor's degree in advertising and a master's degree in Professional Accounting. Najoung is a Certified Public Accountant.
Education
- Masters' degree in Professional Accounting, Michigan State University
- Bachelor's degree in advertising, Michigan State University
Organization/Community Involvement
- American Institute of Certified Public Accountants (AICPA)
- New Jersey Society of Certified Public Accountants (NJSCPA)
Hobbies & Interests
She enjoys cooking and traveling with her parents, husband, and two children when she is not working.
Robert J. Jannelli, CPA
rjannelli@mspc.cpa
Phone: 908 272-7000 x3736
Email: rjannelli@mspc.cpa
Bio
Robert Jannelli has more than 30 years of experience in providing accounting, auditing, and consulting services to employee benefit plans, labor unions, and privately-held companies. He also participates in MSPC’s litigation support, forensic accounting, and peer review practices.
Robert has developed an expertise in multiemployer and single employer benefit plans, ensuring compliance with the professional standards of the Department of Labor (“DOL”) and Internal Revenue Service (“IRS”). He has developed a strong relationship with the management and advisors of these plans. Robert has spoken at membership meetings to active and retired members on topics such as annuity and pension benefits, as well as taxation topics for members in or planning for retirement.
Robert attends the annual conferences on employee benefit plans sponsored by the American Institute of Certified Public Accountants where representatives from the DOL and IRS provide updates on key topics which impact the benefit plans on which MPSC serves. He also participates in MSPC’s in-house Continuing Professional Education by speaking on various audit and accounting issues.
Robert also provides audit and accounting services to local labor unions, trade councils, and labor councils and assists then with the filing requirements of the Office of Labor-Management Standards of the Department of Labor. In addition, he provides audit, accounting, and tax services to several privately-held companies in the retail and manufacturing industries.
Education
- B.S. degree in Accounting, Clarion University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- International Foundation of Employee Benefit Plans
- Member of the AICPA’s Employee Benefit Plan Quality Center
- Certified as a Peer Review Team Captain
Mike Pescatore, CPA
mpescatore@mspc.cpa
Phone: 908-272-7000 x 3540
Email: mpescatore@mspc.cpa
Bio
Michael Pescatore specializes in providing audit and assurance services to publicly traded corporations in various industries. He currently serves as the principal-in-charge of the firm’s SEC Business Practice Group and Quality Control Department. Prior to joining MSPC, Michael worked as the Regional Accounting and Auditing Director at a nationally ranked public accounting firm and as Director of External Reporting and Accounting Policy at a Fortune 250 technology company.
Michael has extensive experience in the practical interpretation and application of Securities and Exchange Commission (SEC) rules regulating publicly-traded companies. As an SEC accounting and business consulting expert, he helps clients address U.S. financial reporting and compliance issues. Michael spends a significant time consulting with engagement teams and clients on complex accounting and financial reporting issues.
Education
- B.S. degree in Criminal Justice, John Jay College (CUNY)
- M.B.A. degree in Accounting, Fairleigh Dickinson University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
Ronald J. Ruggeri, CPA
rruggeri@mspc.cpa
Phone: 908 272-7000 x3744
Email: rruggeri@mspc.cpa
Bio
Ronald Ruggeri has over 30 years of experience in taxation, accounting, mergers and acquisitions. He is the principal-in-charge of MSPC’s Tax Department, which provides compliance, research and planning services at the federal, state and for the firm’s corporate and individual clients.
Ron represents clients before the Internal Revenue Service and various state taxing authorities. He addresses federal and state tax ramifications of proposed transactions and advises clients as to choice of entity, nexus issues, and other matters which can minimize federal and state tax burdens.
Ron provides tax and consulting services to various medium sized privately and publicly-held companies. Ron draws from his accounting and financial management experience to provide advisory services to the firm’s clients with regards to proposed mergers and acquisitions.
Education
- B.S. degree, Seton Hall University
- M.B.A. degree, Fairleigh Dickinson University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- Moore Stephens North America, Member and Past Chairman of Tax Committee
Angelo J. Coppolino, CPA
Partner Emeritus
acoppolino@mspc.cpa
William Ennis, CPA
Partner Emeritus
bennis@mspc.cpa
James Flannery, CPA
Partner Emeritus
jflannery@mspc.cpa
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