Ethics: Protecting the Integrity of Florida CPAs (0004980)

Gary Fracassi, Fracassi & Associates

Gary Fracassi, CPA, CGMA
Gary Fracassi currently owns his own public practice in Orlando and has been at it for a "few" years.  He primarily focuses on tax and accounting/controller services for new and emerging small businesses, as well as several non-profit groups.  He started his career with a small local firm while still in school. He has worked in small firms, large regional firms, and in industry as controller for a chain of fast-food restaurants, an insurance agency group, and as director of IT for a large employee-benefits administration company. 

He has been honored as an FICPA Outstanding Discussion Leader in the area of Ethics and has also taught selected tax and accounting courses. Gary has also been the recipient of several FICPA Chair Service Awards; recognized for his valuable insight, endless volunteerism, and devotion to the profession, the Institute and its members.

Gary is affectionately referred to as #91 by his FICPA family - he was the 91st Chair of the FICPA for the 2018-2019 term.  Prior to that he served on and chaired at least 10 committees & task forces, completed all chapter officer roles, served as Regional Representative for Region IV and multiple terms on the Executive Committee, Board of Governors, Council and Board of Directors. 

Laura Krueger Brock, Retired

Laura Krueger Brock has over forty years' audit and accounting experience in public accounting where she served as partner with local, regional and national accounting firms. In addition to being a Certified Public Accountant (CPA) she is a Certified Fraud Examiner (CFE) and Certified in Financial Forensics (CFF). She obtained the designations of CFE in 1994 and CFF in 2008.
Ms. Brock has spent her entire career serving not-for-profit and government clients with audit and consulting services. Laura was a consultant with Kerkering, Barberio & Co CPAs from 2016 - 2020. Prior to that, she was a Managing Director with CBIZ-CPAs (formerly Mayer Hoffman McCann, PC) and Shareholder with CBIZ where she started the government and not-for-profit attest practices and forensic accounting services in the Tampa Bay Office.  She has extensive experience performing forensic accounting work primarily related to white collar crime and embezzlement as well as the review and analysis of internal controls.  She is a frequent lecturer on subjects including auditing, accounting, fraud and ethics. After retiring from public accounting, Laura served as the Chief Financial Officer for the Juvenile Welfare Board of Pinellas County, an independent special taxing district, from 2020-2024.  She was recognized by the Tampa Bay Business Journal as a 2023 CFO of the Year Honoree and was a finalist for the 2014 Woman of the Year Award. 

Laura has a Bachelor of Science in Accounting from Florida State University where she served on their College of Business Board of Governors from 2015 - 2017 and currently serves as the Chair-Elect of the Department of Accounting, Professional Advisory Board. She also is a member of the University of South Florida, College of Business Advisory Council.  She is involved with the FICPA, where she was the recipient of the Woman to Watch Award in 2011, and has been recognized as a FICPA Outstanding Discussion Leader.  She has served on numerous professional, community and religious boards including the Finance Councils of St. Petersburg Catholic Diocese, St Petersburg Catholic High School and St. Jerome Catholic Church.  She was recognized for her service to the church as the recipient of the Pro Ecclesia et Pontifice Award from Pope Benedict XVI in December 2008.

Paul Brown, Vice President, Professional and Technical Standards, Florida Institute of CPAs

Paul Brown joined the FICPA in November 1992 and is the VP of Professional and Technical Standards for the Florida Institute of CPAs (FICPA). One of Paul's main duties is to serve as the technical reviewer in Florida for the American Institute of Certified Public Accountants (AICPA) Peer Review Program.  The program administers approximately 350 reviews annually in Florida and oversees approximately 90 peer reviewers.  Paul also assists members in the areas of professional ethics and professional standards. As part of his role in the peer review program Paul has previously been an instructor and author of continuing education programs for the AICPA and FICPA, for which he had received several outstanding discussion leader and author awards.  Paul serves on the AICPA's Peer Review Standards Task Force, Technical Reviewers Advisory Task Force to the Peer Review Board and serves as staff liaison to two committees of the FICPA.

Shelly Weir, President & CEO, Florida Institute of CPAs