Advisors


Tod A. Christianson, CPA
Partner
Contact
Parsippany, NJ
973-472-6250
[email protected]
Expertise
Healthcare
Employee Benefit Plans
> SEE BIO


Ralph Heiman, CPA
Senior Advisor
Contact
Parsippany, NJ
973.472.6250
[email protected]
Expertise
Healthcare
Wealth Management
> SEE BIO
Susan E. Reed, CPA, CFP
Susan is a Practice leader with Sax and has more than 20 years of accounting and tax experience focusing on the Healthcare industry. She serves as a Practice Leader of the firm’s Healthcare Industry Services Group. In this role she provides innovative solutions to her healthcare clients, in addition to traditional tax and accounting services. She also acts as an operational consultant for medical and dental practices. Susan’s clients include large regional medical groups, ambulatory surgery centers and medical laboratories.
Susan is a Certified Public Accountant in New Jersey and a Certified Financial Planner (CFP®).
EDUCATION
- Bachelor’s degree in Business Administration, Montclair State University
COMMUNITY
- Named one of “New Jersey’s Best Women in Business” by NJBIZ magazine
- St. Joseph’s Wayne Hospital Foundation board member
- Member of AICPA and NJSCPA
- Involved in many business organizations
- Member of Sax P.O.W.E.R (Professional Organization of Women Empowerment and Results)
- Member of Medical Group Management Association and Healthcare Financial Management Association.
> CLOSE BIO
Tod A. Christianson, CPA
Tod A. Christianson joined Sax in the 2017 acquisition of Hunter Group LLC where he spent his entire professional career. He is a member of Sax’s Employee Benefit Plans Group, specializing in 401(k) audits for closely-held businesses.
Tod is a Certified Public Accountant in New Jersey. He is an avid mountain biker and racer, and as a Fair Lawn-native, he still currently resides there with his wife and their three children.
Tod is also a graduate of the BERGEN LEADS project – a county-wide visioning effort to develop new ideas for improving Bergen County.
EDUCATION
- Bachelor’s degree in Accounting, Pennsylvania State University
COMMUNITY
- Member, New Jersey Society of Certified Public Accountants
- Board Member, Former President, Fair Lawn Chamber of Commerce
- Graduate, BERGEN LEADS project
> CLOSE BIO
Ralph Heiman, CPA
Ralph has extensive experience in accounting, tax and business advisory services focusing on the healthcare industry and other professional service organizations. Ralph advises his clients in the matters of organizational structure, financing, succession planning, and operational efficiencies.
Designated by the American Institute of Certified Public Accountants as a Personal Financial Specialist (PFS), Ralph helps clients achieve their goals through customized retirement planning, estate planning and risk management strategies. He was instrumental in developing Sax’s Wealth Management Division, which helps individuals accumulate, manage and transfer wealth.
He served as the Managing Partner of Sax for 26 years and continues in his current role as a Senior Advisor.
Ralph is a Certified Public Accountant and a member of the New Jersey Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Ralph is recognized by the AICPA as a Personal Financial Planning Specialist.
EDUCATION
- Bachelor’s degree in Accounting, Rutgers University
- Master’s degree in Business Administration, Rutgers University Graduate School
> CLOSE BIO


Kenneth A. Hofsommer, CPA, MST, CGMA
Partner
Contact
Parsippany, NJ
973-472-6250
[email protected]
Expertise
Tax Department
Healthcare
> SEE BIO
Kenneth A. Hofsommer, CPA, MST
Kenneth A. Hofsommer is a Partner at Sax and has expertise in both tax and audit disciplines. He joined Sax in the 2017 acquisition of Hunter Group LLC where he led their Tax Department. He is now an active member of Sax’s Manufacturing & Distribution Practice and works with closely-held businesses in the food manufacturing, distribution and warehousing industries, as well as in the real estate and professional services marketplace.
In addition to tax planning, Ken is skilled at assisting clients with high level projects including 1031 exchanges, representation during IRS and State tax examinations, cost segregation and R&D studies.
Ken is a Certified Public Accountant in New Jersey.
EDUCATION
- Master’s degree in Taxation, Seton Hall University
COMMUNITY
- Member, Commerce and Industry Association of New Jersey
- Member, Morris County Chamber of Commerce
> CLOSE BIO
Todd W. Polyniak, CPA
Todd joined Sax in 2000 and has more than 30 years of in depth auditing and accounting experience. As the director of the firm’s Not-for-Profit Service Group, he provides the leadership, passion and vision to empower a dedicated team of professionals within the firm who are highly proficient in providing audit, tax and consulting services to a wide array of Not-for-Profit organizations. Besides providing the highest quality compliance services that Not-for-Profit’s need, Todd also has a passion to bring value to every relationship in order to help Not-for-Profit organizations to actualize their overall potential.
Todd also is the innovator of “Fist to Five Enterprises” which is focused on providing cutting edge consulting services to the Not-for-Profit community. In connection with this, Todd has hosted for the past six years “Fist to Five Events” both in New Jersey and New York. The “Fist to Five Events” has been highly successful in bringing together experts who have presented creative, informational and thought provoking topics to an audience of Not-for-Profits leaders, trustees, service providers and other stakeholders.
Todd has presented over 70 educational programs to professionals and to the public. He has lectured on various accounting and auditing matters for organizations such as Fairleigh Dickinson University, Montclair State University, the Center for Non-Profits, the New Jersey Society of Certified Public Accountants’ Continuing Education Program, the State of New Jersey Department of Human Services, and New Jersey Department of Education. In addition, Todd is actively involved in the training and education of clients and staff on the new auditing standards put forth by the Auditing Standards Board (ASB).
Todd is a Certified Public Accountant in both New Jersey and New York.
EDUCATION
- Bachelor’s degree in Accounting, Rutgers University (Rutgers Scholar)
COMMUNITY
- Innovator of “Fist to Five”
- Serves as Director on a number of not-for-profit boards
- Finance and Audit Committee of East Orange General Hospital
- Former Treasurer of the Mental Health Association of Essex County
> CLOSE BIO