Effective September 1, Friedman LLP is now Marcum LLP – creating one of the most innovative accounting and advisory firms in the U.S. Together, Friedman and Marcum form a national top-12 firm with more than 3,500 partners and associates across 46 offices and an extensive portfolio of industry specializations and service capabilities. With our mutual priority on client service excellence, the strong synergies between our businesses, the alignment of our operating philosophies, and a shared culture focused on team member success, this integration offers tremendous opportunities for our clients and our people. It is a privilege to serve you and we look forward to a bright and successful future together.