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Management

Susan L. Friend, Partner
susan.friend@marcumrachlin.com

Phone: 954.320.8000
Office: Fort Lauderdale, FL

Susan Friend is a partner in MarcumRachlin's Assurance division. She has more than 20 years experience in the governmental and not-for-profit arena with a concentration in accounting, auditing and management advisory services. Over the course of her career, Ms. Friend's involvement with governmental entities has been extensive. She has served as the partner-in-charge of governmental audit engagements for counties, cities, towns, villages, special districts and school districts and has also performed reviews of proposed annual budgets for governmental entities. In addition, Ms. Friend has provided guidance to governmental entities in implementing new GASB standards.

Ms. Friend has been responsible for the quality review of workpapers and financial statements for governmental and not-for-profit clients. In addition, she has developed and presented courses on a variety of governmental accounting topics for staff to meet annual continuing and professional education requirements. Ms. Friend also is the author of a comprehensive audit program for governmental audit engagements. She serves on the board of directors of the firm's Florida Assurance division where she leads the internal financial reporting committee.

Professional and Civic Affiliations

• American Institute of Certified Public Accountants (AICPA)


• Florida Institute of Certified Public Accountants (FICPA)


• New York State Society of Certified Public Accountants


• Government Finance Officers Association (GFOA)


• GFOA Committee on Accounting, Auditing, and Financial


• Reporting (CAAFR), Advisor


• GFOA Special Review Committee, Certificate of
  
  Achievement for Excellence in Financial Reporting


• Florida GFOA & South Florida GFOA


• Greater Fort Lauderdale Chamber of Commerce,
  Trustee Member


• River Walk Trust, Member


• American Women’s Society of CPAs


• Miami-Dade County & Broward County League of Cities


• Rachlin Foundation, Board Member