Michael A. Naparstek is a partner in the Firm’s Assurance Division and Marcum’s Technical Review and Quality Control group. He brings to the Firm more than 35 years of professional experience serving both public and privately-held companies. Mr. Naparstek works with SEC registrants on technical accounting and reporting compliance issues providing analysis on the impact of new technical accounting literature and interpretations, SEC regulations and staff positions, as well as companies in the Insurance industry and privately-held companies. He has significant experience with mergers and acquisitions, restructurings, stock-based compensation, revenue recognition and derivative accounting issues, as well as public and private equity and debt offerings. Prior to joining Marcum, Mr. Naparstek was Partner-in-Charge of the SEC Technical Review group of a regional public accounting firm and a Director in the National Office of PricewaterhouseCoopers.