Arlene A. Karush, CPA, MBA in Accounting from Pace University. Associated with Warren Koch, P.C., CPA, from 1981 through 2005 and became a principal of the firm in January 1989. Performed financial audits for small closely-held corporations and not-for-profit organizations. Experienced in the all aspects of tax preparation for individuals and businesses including income, payroll and sales taxes. Represents clients at Internal Revenue Service and New York State tax audits, workers’ compensation and liability insurance audits. Advises clients in areas of business planning regarding the business form, retirement planning and growth planning. Provides tax planning advice to individual and business clients. Member of New York State Society of Certified Public Accountants.