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Marcum LLP
Marcum LLP

Michael K. Brooder

Office Managing Partner
*Licensed by the State of Connecticut
City Place II
185 Asylum St
17th Floor
Hartford, CT 06103

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Michael Brooder is the Firm's office managing partner in Hartford, Connecticut. He serves as the national High Technology Industry group leader as well as the New England SEC leader, and is also a member of the Construction and Real Estate Industry groups. In addition, he is the Marcum Foundation Regional Board Leader in New England.

Mr. Brooder has more than 20 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 consults with clients and assists them with their Sarbanes-Oxley readiness. 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 Certified Fraud Examiners (ACFE)
  • 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
Articles, Seminars & Presentations
  • 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 2006
  • Digging Through the Impacts of FIN 45 and FASB 150, Tennessee Society of Certified Public Accountants Annual Construction Conference, 2005

Subject Matter Expertise

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


Bachelor of Arts, Accounting
Washington & Jefferson College

Awards & Honors

Professional Achievement and Community Involvement Award, New Haven Business Times

Related Insights & News

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Marcum LLP and Connecticut Technology Council Announce 2016 Marcum Tech Top 40 Winners; Stamford’s Revolution Lighting Named Connecticut’s Fastest Growing Technology Company


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Marcum and the Connecticut Technology Council announce the Marcum Tech Top 40 class of 2016.


The Connecticut Technology Council (CTC) and Marcum LLP today announced the 2016 Marcum Tech Top 40, an annual recognition of the fastest growing technology companies ....

Raising Capital Under Regulation A+


Remember when raising funds in the capital markets was only for large companies? Did you think the IPO process was too burdensome and only possible ....

Hartford Partner-in-Charge Michael Brooder writes about the benefits of new Regulation A+ for pre-IPO companies, in the Hartford Business Journal.


Remember when raising funds in the capital markets was only for large companies? Did you think the IPO process was too burdensome and only possible ....

Marcum LLP and Connecticut Technology Council Announce 2015 Marcum Tech Top 40 Winners; New Haven's Continuity Named Connecticut's Fastest Growing Technology Company


Marcum LLP and the Connecticut Technology Council tonight announced the winners of the 2015 Marcum Tech Top 40, an annual awards program recognizing the fastest ....

Marcum Tech Top 40 Event Featured in WNPR News Article "Can Connecticut Retain Its Star Tech Companies?"


Connecticut has its share of tech giants, like Priceline.com and TicketNetwork. But it's increasingly up against stiff competition from other states to grow and retain ....

Michael Brooder, Partner-In-Charge of Firm's Hartford Office, Featured in Hartford Business Journal Article "Despite Tough Job Market, Accounting Grads Flourish"


As many graduates continue to struggle to find employment, those departing college with an accounting degree are finding opportunities aplenty.

Michael Brooder, Assurance Services Partner, Article "New Accounting Options Simplify Financial Statements For Tech Start-Ups" Featured in Hartford Business Journal


Entrepreneurs beginning new technology companies have many issues to deal with, including developing their products and bringing them to market, raising capital, and growing their ....




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