Press Room
15 August | 2005
Rachlin Names New Partners
Accounting firm promotes several in tri-county offices
MIAMI, FL - Rachlin, the largest independent accounting firm in South Florida,
recently promoted eight CPAs. Ilyssa K. Blum, Marc Breslow, Carl N. Howden, John Gabriel,
Susan L. Friend, Samuel K. Hammer, Kyle T. Haugh and Lewis B. Kevelson have each been
promoted from principal to partner.
Ilyssa K. Blum, CPA, has been promoted to partner within the firm's Commercial and SEC
Assurance services area and practices in Rachlin's Fort Lauderdale office. She has more than
10 years of experience, and provides accounting, auditing and consulting services. Her
experience includes working with clients in a variety of industries such as automotive,
construction, healthcare and hospitality. In addition to her client responsibilities, Blum
also develops in-house training seminars for her Rachlin colleagues. She is a member of the
American Institute of Certified Public Accountants (AICPA) and Florida Institute of Certified
Public Accountants (FICPA). She holds her Bachelor's of Arts degree in Accounting from the
University of Texas.
Marc Breslow is a CPA with over 10 years of experience in the forensic accounting arena and
practices in the Miami office. He has been promoted to partner within the Litigation Support
services area. His expertise includes matrimonial dissolution, tracing and apportionment of
assets, investigation of fraud and embezzlement, and substantiation of claims for loss of
profits. Breslow works with federal agencies and has been engaged by both the FBI and SEC.
In addition to his experience providing litigation support, Breslow has practice expertise
in audit, tax and accounting services. He is a member of the AICPA and FICPA, as well as
the Association of Insolvency and Restructuring Advisors. He earned his Bachelor's of Science
degree in Management from Tulane University and his Master's of Business Administration degree
from the University of Miami.
Carl N. Howden, CPA, has been promoted to partner in the Miami office, and works in the firm's
Tax Advisory service area. Howden has more than 20 years experience working with high net worth
individuals, entertainers, athletes, closely held companies, and real estate concerns. His areas
of expertise include due diligence for business acquisitions and the structuring of complex tax
transactions. In addition, he oversees Rachlin's property tax reduction service and cost
segregation study task forces. Howden is a member of the AICPA, FICPA and the Louisiana
Society of Certified Public Accountants. He earned his Bachelor's of Science degree in
Accounting from the University of Louisiana.
John Gabriel, CPA, practices with Rachlin's Commercial and SEC Assurance service area.
He has been promoted to partner in the West Palm Beach office and provides accounting, auditing
and consulting services to clients. Gabriel has more than 10 years of experience, with
expertise focusing on a wide range of industries such as agriculture, broadcasting,
wholesale distribution, construction and manufacturing. He is a member of the AICPA, FICPA,
a member of the Board of Directors for the Family Service Agency, and the Business Development
Board of Palm Beach County. Gabriel earned his Bachelor's of Science degree in Accounting and
Finance from Florida State University and earned his Master's of Business Administration degree
from Florida International University.
Susan L. Friend has been promoted to partner within the firm's Governmental/Not for Profit
Assurance services area and practices in the Miami office. She is a CPA and with over 20 years
experience working with county and local governments, as well as school districts. Her expertise
includes a concentration in accounting, auditing, and management consulting services. She has
developed and taught continuing professional education courses and has authored a comprehensive
audit program for municipal audit engagements. Friend is a member of several professional accounting
organizations including the American Institute of Certified Public Accountants (AICPA), the Florida
Institute of Certified Public Accountants (FICPA) and the Florida Government Finance Officers
Association. She earned her Bachelor's of Science degree in Accounting from Fairleigh Dickinson
University.
Samuel K. Hammer, CPA, has more than 20 years of experience specializing in financial and operational
consulting. He has been promoted to partner within Rachlin's Accounting & Management services area
in the Fort Lauderdale office, and is a member of the firm's Accounting & Business Operational
Committee. His expertise includes budget development, cash management, tax projection and compliance
mergers and acquisitions. He works with clients in a variety of industries including healthcare,
professional services organizations, and family and closely-held businesses. Hammer is a member of
the AICPA, the FICPA and the Florida Association of Managed Care Professionals - a division of the
Florida Hospital Association. He holds a Bachelor's in Business degree in Accounting and Finance
from Emory University.
Kyle T. Haugh has been promoted to partner in the Miami office, and practices within the firm's
Litigation Support services area. Haugh is a CPA as well as a Certified Fraud Examiner (CFE).
He has more than 20 years of experience and his expertise includes class action securities fraud,
forensic accounting investigations, bankruptcy related services, analysis and quantification of
damages, and mergers and acquisition due diligence. Haugh has served as an expert witness before
federal and state courts, and has worked with clients such as the Federal Deposit Insurance Corporation
(FDIC), class action law firms, bankruptcy trustees and real estate companies. He is a member of
the FICPA, AICPA, Association of Certified Fraud Examiners and American College of Forensic Examiners.
He earned his Bachelor's of Science degree in Accounting from the University of Illinois.
Lewis B. Kevelson works within Rachlin's Tax Advisory service area. He has been promoted to partner
in the West Palm Beach office. Kevelson's practice focuses on estate and trust planning, and
international taxation. With more than 15 years of experience, Kevelson's expertise is widely sought
after by high net worth individuals and business owners for estate, gift and trust planning. He has
represented executives working abroad, foreigners interested in investing in U.S. real estate, U.S.
persons with interests in foreign corporations and other international taxation issues. Kevelson is
a CPA, and a Personal Financial Specialist (PFS). He is a member of FICPA and AICPA. He earned his
Bachelor's degree in Accounting from Florida International University, a Bachelor's degree in Finance
from the University of Florida, and a Master's of Science degree in Taxation from Florida International
University.
Rachlin LLP is one of the nation's 100 largest public accounting firms, and one of the
largest independent accounting and advisory firms in the Southeast. For 50 years, Rachlin has been
offering traditional audit and tax services and a wide range of specialized business advisory services.
The firm has nearly 200 employees in three locations; Miami, Ft. Lauderdale and West Palm Beach. Rachlin
provides services to the public and private sectors, including publicly traded companies, closely held
businesses, governmental entities, local municipalities and not-for-profit organizations.
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