Michael Gaines, CPA

Director – Practice Management Solutions

Michael Gaines has extensive experience in the management functions of CPA firms including human resources, office management, and overall firm administration.

Michael recently retired as the Human Resources and Administrative Partner at Friedman LLP, a top 50 CPA firm.  He was previously a co-managing partner and director of operations of a local New York City public accounting firm. He has also had experience as the director of program development at the Foundation for Accounting Education of the New York State Society of CPAs, where he directed the development of over 150 seminars, conferences and technical sessions. Michael has taught courses in accounting, auditing, practice development, and in managerial and supervisory skills.

Throughout his career, his responsibilities have included:

  • Ensuring the efficient operation and integration of all departments
  • Overseeing information technology, office services and workflow efficiency
  • Researching merger and acquisition opportunities
  • Recruiting, evaluating, and recommending potential candidates for employment
  • Coordinating scheduling and engagement staffing
  • Staff retention, evaluation, mentoring and counseling
  • Transition and retirement of partners


American Institute of Certified Public Accountants
– Former member, Educational Management Exchange Subcommittee
New York State Society of CPAs – held a variety of chairmanships and committee memberships dealing with practice management, the future of the profession and mediation and arbitration. He also served on the Board of Directors of the Nassau Chapter.


Michael Gaines received a B.A. degree from Queens College. He was licensed as a Certified Public Accountant in New York State in 1985.

Contact Michael Directly:

mgaines@whitmanbiz.com or Phone (844) 922-8326 x722