Advisors
Ermal Luzaj, CPA, MBA
Ermal is a Partner at Sax and Head of the firm’s Construction Practice, charged with its overall management and expansion. He works closely with emerging market, specialty, general, heavy/highway contractors and real estate developers, providing them with innovative solutions to reach their desired goals. His areas of expertise include: Assurance, Consulting and Tax Services, Bonding Capacity and Bank Line Consulting, Cash Flow and Profitability Improvement, Mergers & Acquisitions – Due Diligence Services, and Union & Insurance Disputes.
Ermal is a member of Sax’s Executive Committee and Partner-in-Charge of Marketing and Business Development. In both leadership roles, Ermal is responsible for the upwards direction of the firm and the expansion of service offerings and overall presence in the tri-state area.
Ermal has been published in widely circulated business publications and frequently speaks at firm and industry-sponsored events on various industry related topics.
Ermal is a Certified Public Accountant in New Jersey. He currently resides in Far Hills, NJ.
EDUCATION
- Bachelor’s degree in Accounting, Montclair State University
- Master’s degree in Finance, Montclair State University
COMMUNITY
- Member, Surety Association of New Jersey
- Past President from 2010-2012
- Member, New York City Surety Association
- Member, Construction Industry of CPAs/Consultants Association
- Member, Construction Financial Management Association (CFMA)
- Member, Utility and Transportation Contractors Association (UTCA)
- Member, American Subcontractors Association of New Jersey, Inc.
- Member, New Jersey Society of Certified Public Accountants
- Member, American Institute of Certified Public Accountants
- Member, Association for Corporate Growth
- Volunteer, Habitat for Humanity
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W. Michael Curry, CPA, CCIFP
Michael Curry, CPA, CCIFP joined Sax in 2015 as a Partner in the firm’s rapidly growing Construction Industry Service Group providing accounting, auditing, tax, and advisory services that meet the unique needs and challenges of the construction industry. He has over 20 years of experience servicing CM’s; general contractors including civil, interior, heavy highway, and site work contractors; subcontracting trades; and construction equipment and leasing companies.
Michael’s expertise includes audit, review, compilation and tax accounting and advisory services to the firm’s construction clients as well as consulting and presenting on such topics as: best practices in auditing and preparing construction financial statements, construction accounting, analyzing financial statements, business management, cash flow management, detecting construction fraud, and fiscal and integrity monitoring.
Michael is a Certified Public Accountant in New Jersey and New York.
Michael is a life-long resident of Atlantic Highlands, NJ where he donates his time as a little league coach and volunteer, presently as an appointed member of the Atlantic Highlands Environmental Commission.
EDUCATION
- Bachelor’s degree in Accounting, The College of New Jersey
- Certified Construction Industry Financial Professional
COMMUNITY
- Member of the Board of Directors and 2015-2017 President of the Construction Financial Management Association of New Jersey
- Member of the Construction Financial Management Association of New York City
- Member of the New York City Surety Association and the Surety Association of New Jersey
- Member of the Utility and Transportation Contractors Association
- Member of the New Jersey Subcontractors Association
- Member of the New Jersey Society of Certified Public Accountants (NJSCPA) and the American Institute of Certified Public Accountants (AICPA)
- Member of the Institute for Certified Construction Industry Financial Professionals (ICCIFP)
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Joseph A. Damiano, CPA
Joseph joined Sax in 1995 and was appointed Co-Managing Partner in 2015. He is responsible for leading Sax’s strategic growth initiatives, staff development and overall management of the firm. Joseph has 20 years of experience in accounting, auditing and tax services, most recently serving as Partner-in-Charge of the Sax Construction Industry Service group. In this role, he specialized in helping general, heavy-highway and specialty-trade contractors build more profitable and valuable companies.
Joseph also serves on the Sax Compensation Committee and Executive Committee. He is a past President and current member of the New York City Surety Association and an active member and supporter of the following associations:
- American Institute of Certified Public Accountants (AICPA)
- New Jersey Society of Certified Public Accountants (NJCPA)
- Garden State Credit Associates (GSCA)
- Construction Financial Management Association (CFMA)
- Utility and Transportation Contractors Association (UTCA)
- Surety Association of New Jersey (SANJ)
- American Subcontractors Association of New Jersey (ASANJ)
EDUCATION
- Bachelor’s degree in Accounting, Iona College
Joseph is a Certified Public Accountant in New Jersey. A resident of Warren Township, he enjoys spending time with his family, playing golf, and is an avid Yankees fan.
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Adam Feldman, CPA
Partner
Contact
Parsippany, NJ
973.472.6250
[email protected]
Expertise
Construction
Manufacturing & Distribution
Employee Benefit Plans
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William R. Happe Jr., CPA
Partner
Contact
Parsippany, NJ
973.472.6250
[email protected]
Expertise
Construction
Manufacturing & Distribution
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Adam Feldman, CPA
Adam is a Partner with Sax LLP and a member of the firm’s Construction, Manufacturing & Distribution and Financial Services Practices with a focus on advising clients in the key areas essential to their success. Adam also assists with Employee Benefit Plan Audits and oversees audit and compliance procedures for many of the firm’s largest engagements. With almost a decade of experience, Adam specializes in industry-specific audit, review and compilation services.
Within the firm, Adam is charged with managing client relationships and engagements, creating and facilitating various training programs to ensure team members are on top of the evolving industries, and leading and developing younger team members at various staff levels.
EDUCATION
- B.A., Rutgers, University
- MBA, Rutgers University
COMMUNITY
- Member, New Jersey Society of Certified Public Accountants (NJCPA)
- Member, American Institute of Certified Public Accountants (AICPA)
- Member, Construction Financial Management Association (CFMA)
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William R. Happe Jr., CPA
Bill Happe was named Partner in 2019 and is a new addition to the next generation of leaders at the firm. Primarily focused on the Construction and Manufacturing & Distribution industries, Bill specializes in industry-specific review, audit and compilation services. Bill also assists with Employee Benefit Plan Audits and oversees audit and compliance procedures for many of the firm’s largest engagements.
Within the firm, Bill is responsible for managing client relationships, supervising staff members and leading internal development initiatives and training programs to ensure the professional growth and industry expertise of team members at various staff levels.
Bill is a Certified Public Accountant in New Jersey.
EDUCATION
- Bachelor’s degree in Accounting, Fairleigh Dickinson University
- Master’s degree in Accounting, Fairleigh Dickinson University
COMMUNITY
- Member, The Surety Association of New Jersey
- Member, The Construction Financial Management Association – NJ Chapter
- Member, The New Jersey Subcontractors Association
- Member, NAIOP New Jersey
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Melissa L. O’Shea, CPA
Missy O’Shea was named Partner in 2019 and is a new addition to the next generation of leaders at the firm. She is a key member of the firm’s Construction Practice and assists clients with accounting, auditing and financial services that are unique to the industry. Her areas of expertise include attest engagements, bonding capacity and bank line consulting, accounting software consulting, cash flow and profitability improvement in addition to other advisory services.
Within the firm, Missy is charged with the internal training of younger members of the firm’s Construction niche group and is responsible for educating them on the specific rules, regulations and challenges facing the industry. Missy also ensures efficient client service and overall staff development as business advisors that aligns with the firm’s high standards.
Missy is a Certified Public Accountant in New Jersey and was named a Top 30 under 30 by the New Jersey Society of CPAs.
EDUCATION
- Bachelor’s and Master’s degree in Accounting, Fairleigh Dickinson University
COMMUNITY
- President, The Surety Association of New Jersey
- New Jersey Society of Certified Public Accountants
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Frank Pawlowski, CPA
Frank Pawlowski joined Sax after the 2017 acquisition of Hunter Group LLC where he led as Co-Managing Director. Frank specializes in the accounting, auditing and advisory needs of the firm’s closely-held and family business clients.
Frank is a Certified Public Accountant in New York and New Jersey.
EDUCATION
- Bachelor of Business Administration in Public Accounting, Pace University
COMMUNITY
- Member, Former President, Haledon Rotary Club
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