About Moises

Moises D. Ariza serves as the Office Managing Partner in Miami and Government Services Practice Leader for the Firm’s Southeast Region. Moises oversees day-to-day operations for Marcum in the Miami market and has oversight of all government sector clients in the region.

With more than 15 years of experience in the accounting profession, Moises has provided accounting, assurance, and advisory services to a range of clients. While extensively focused on government sector clients, he also works nonprofit organizations, employee benefit plans, manufacturing companies, and retail entities.

Moises has significant experience performing Federal and Florida Single Audits in accordance with OMB Uniform Guidance and the Florida Single Audit Act, as well as program-specific compliance audits.

Moises is involved in all phases of the audit process, from planning and initial risk assessment to ensuring compliance with all State and Federal laws, as well as the preparation and review of financial statements. He is a qualified peer reviewer and regularly performs peer reviews under the AICPA Peer Review Program.

Within the firm, Moises develops in-house training seminars for the Firm’s professional staff as well as continuing education programs for various outside organizations.

Moises is an active team leader in the Firm’s Employee Benefit Plan Group, Nonprofit Sector, and Government Services Group.

Professional & Civic Affiliations

  • Chartered Global Management Accountant (CGMA)
  • American Institute of Certified Public Accountants (AICPA)
  • Florida Institute of Certified Public Accountants (FICPA)
  • Government Finance Officers Association (GFOA)
  • GFOA Special Review Committee, Active Member
  • Association of Latin Professionals in Finance and Accounting, Member (ALPFA)
  • Miami-Dade, Broward and Palm Beach County League of Cities, Associate Member
  • South Florida Government Finance Officers Association, Associate Member
  • Florida Government Finance Officer Association, Member (FGFOA)
  • YMCA of South Florida, Finance Committee Member

Articles & Presentations

  • Navigating through GASB No. 68, Published Article
  • The Importance of Governmental Financials, FGFOA Conference
  • GASB Statement No. 68, 2015 Marcum Governmental Symposium
  • Government Auditing Standards and OMB Uniform Guidelines, Internal Training
  • Risk Assessment and Audit Approach, Internal Training
  • Related Party Transactions, Internal Training
  • Employee Benefit Plans, Internal Training
Practice Focus

Financial Audits
Federal & Florida Single Audits
Financial Reporting
Program-Specific Compliance Audits

Industry Focus

Local Governments
Governmental Pension Plans
ERISA Pension Plans
Special Districts
Wholesale & Retail Distributors


Master of Accounting
St. Thomas University

Bachelor of Accounting
Florida International University

Awards & Accolades

Top 20 Professionals Under 40, Brickell Magazine, 2021
Young Horizons Award, Florida Institute of CPAs, 2021