GAAP Accounting for HTC

GAAP Accounting for HTC
Speaker Biographies

Bentley Stanton, Novogradac & Company LLP

Bentley Stanton is a partner in the metro Philadelphia office of Novogradac & Company LLP. He specializes in accounting and auditing of for-profit, nonprofit and public housing authorities. He has considerable experience with affordable housing projects, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development (HUD), as well as various other tax credit programs. He works with nonprofit organizations and public housing authorities, performing audits of such entities and their federal awards. Mr. Stanton frequently consults with clients on unusual or complex accounting issues. He provides accounting and audit services for tax credit syndicators, developers, qualified active low-income community businesses, renewable energy projects, nonprofit entities and local housing authorities. Before joining Novogradac & Company, Mr. Stanton was an audit senior manager with Ernst & Young LLP. He has significant SEC experience, including periodic filings, mergers and acquisitions and initial public offerings. Mr. Stanton earned a bachelor’s degree in business administration with an emphasis in finance from Brigham Young University and received a master’s degree in accounting from Utah State University. He is licensed in Georgia, California, Arkansas, Mississippi, Tennessee, Florida and Utah as a certified public accountant.

Greg Clements, Novogradac & Company LLP

Gregory Clements is a partner in the Dover, Ohio, office of Novogradac & Company LLP, where he specializes in new markets tax credits (NMTCs), renewable energy tax credits (RETCs), historic tax credits (HTCs) and low-income housing tax credits (LIHTCs). Since joining the firm in 2004, he has worked closely with real estate developers, community development entities, syndicators and investors on structuring NMTC transactions in addition to providing traditional audit and tax services. Mr. Clements earned a bachelor’s degree in accounting and finance from Walsh University in North Canton, Ohio. He is a licensed certified public accountant in Ohio.

Christina Apostolidis, Novogradac & Company LLP

Christina Apostolidis is a principal in the Naples, Fla., office of Novogradac & Company LLP, where she focuses on providing audit and tax services to the real estate industry. Since joining the firm in 2007, Ms. Apostolidis has been involved in the accounting, auditing, forecasting and compliance of developments subject to the regulatory requirements of the low-income housing (LIHTC) and historic tax credit (HTC) programs and tax-exempt bond-financed transactions. She also has worked extensively with equity sponsors specializing in equity fund audit and tax consulting. Before joining the firm, she provided audit and tax services to the real estate industry, which included working with clients involved in real estate partnerships, limited liability companies and joint ventures for residential, retail and hospitality developments. Ms. Apostolidis received a bachelor’s degree in business administration with a major in accounting from Baruch College. She is licensed as a certified public accountant in Ohio and New York.

Jodie Fish, Novogradac & Company LLP

Jodie Fish is a manager in the Portland, Ore., office of Novogradac & Company LLP, where he specializes in new markets (NMTC), low-income housing (LIHTC) and historic rehabilitation tax credits (HTCs). In addition to providing various consulting services, he works extensively on financial statement audits, tax return preparation, final cost certifications, financial forecasts and agreed upon procedures engagements. Before joining Novogradac & Company, he gained several years of experience with local CPA firms in the Portland area, where he provided audit, accounting, tax compliance and business advisory services to manufacturers, assisted living and skilled nursing facilities, contractors, real estate developers, property owners and nonprofit organizations. Mr. Fish also has tax and accounting experience with closely-held partnerships, LLCs, S corporations, and C corporations. Mr. Fish received his bachelor’s degree in business administration with an emphasis in accounting from Portland State University. He is licensed in Oregon as a certified public accountant.


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