Michael K. Brooder

Office Managing Partner


Technology, Manufacturing & Distribution, Retail & Consumer Products, SEC, Life Science & Biotech

About Michael

Michael K. Brooder is the Firm’s office managing partner in Hartford, Connecticut. Mr. Brooder serves as the national Technology & Life Sciences Industry group leader as well as the New England SEC leader. In addition, he is the Marcum Foundation Regional Board Leader in New England.

Mr. Brooder has more than 25 years of experience conducting, reviewing, and analyzing financial data for publicly traded and privately held companies in various industries. He has extensive experience with reporting requirements for publicly traded companies, including comfort letters, registration statements, and 10-Q and 10-K forms. He offers both public and non-public businesses services related to merger and acquisition transactions.

Mr. Brooder extends his expertise internally as an advisor to professional staff on accounting and auditing matters, and conducts seminars for staff training.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • The Connecticut Society of Certified Public Accountants (CSCPA)
    • Real Estate and Construction Committee, Past Chairperson
  • Association of General Contractors
    • Young Contractor’s Forum
    • Membership Committee
    • Governance/By Laws Committee
  • Connecticut Construction Industry Association
  • Construction Financial Management Association
  • Town of Wallingford, Board of Education
    • Operations Committee, Chairperson
    • Liaison for Town Council
  • Wallingford Country Club, Treasurer; Finance Committee, Chairman
  • Bushnell Overseers Board
  • Gaylord Hospital Board of Directors
  • SARAH Foundation, Inc., Treasurer
    • Audit and Finance Committee, Chairperson
    • Golf Committee, Chairperson
  • Walter Camp Foundation
  • Links to College Charitable Foundation Golf Tournament, Chairperson
  • Boy Scouts of America Golf Tournament Committee, Past Chairperson
  • Marcum Foundation – Regional Board Leader, New England
  • reSET, Board of Directors

Articles, Seminars & Presentations

  • Software Startups: Don’t Overlook Capitalized Software, Hartford Business Journal, March 2020
  • Financing Paths to Advance your Venture, ABCT Bootcamp Panel, January 2020
  • Raising capital just got a little easier, Hartford Business Journal, January 2016
  • Can Connecticut Retain its Star Tech Companies?, WNPR, November 2013
  • Despite Tough Job Market, Accounting Grads Flourish, Hartford Business Journal, August 2013
  • New Accounting Options Simplify Financial Statements For Tech Start-Ups, Hartford Business Journal, July 2013
  • Recognizing the Equity in Your Balance Sheet: Constructing Sound Financial Returns, Journal of Construction Accounting and Taxation, November/December
  • Digging Through the Impacts of FIN 45 and FASB 150, Tennessee Society of Certified Public Accountants Annual Construction Conference, 2005



SEC Requirements
Revenue Recognition
Quality of Earnings
Mergers & Acquisitions
Multiple Element Arrangements
Business Combination Accounting


Bachelor of Arts, Accounting
Washington & Jefferson College

Awards & Honors

Professional Achievement and Community Involvement Award, New Haven Business Times