Benjamin Sumner, CPA, is an Audit Partner at Dannible & McKee, LLP. Since joining the Firm in 2010, he has focused on providing high quality auditing, accounting and consulting services to a wide variety of privately-held businesses. He has developed specializations in the manufacturing and construction industries, as well as audits of employee benefit plans.
Professional Certifications
Certified Public Accountant in New York State (CPA)
Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
New York State Society of Certified Public Accountants (NYSSCPA)Education
Bachelor of Science in Accounting, State University of New York at Oswego (2010)
Bachelor of Arts, Sociology, State University of New York at Fredonia (2003)Publications & Presentations
“DOL Changes to Form 5500 May Impact Your Employee Benefit Plan’s Audit Requirement,” Dannible & McKee, LLP Industry Advisor, Construction & Manufacturing Editions, April 2023
Financial Reporting and Tax Update: ABC Professional Services Committee– ABC Empire State Chapter Webinar, Co-presenter, February 2023
Accounting and Financial Reporting Update – Dannible & McKee, LLP Annual Tax & Financial Planning Conference, Co-presenter, November 2022
“Revisiting the Employee Retention Credit,” – CNY Business Journal, Ask the Expert Series, September 2022
“Is Your Employee Benefit Plan Up to Date? Don’t miss these required deadlines!,” Dannible & McKee, LLP Industry Advisor, Construction & Manufacturing Editions, June 2022
“How to Apply New Revenue Recognition Rules to Uninstalled Materials and Equipment,” Dannible & McKee, LLP Industry Advisor, Construction Edition, April 2022
Accounting Updates Affecting the Construction Industry – Dannible & McKee, LLP Construction Conference, Co-presenter, December 2021
Accounting, Reporting and Corporate Governance Update – Dannible & McKee, LLP Annual Tax & Financial Planning Conference, Co-presenter, November 2021
Pandemic Driven Accounting Issues – CICPAC Member Webinar, Co-presenter, April 2021
“Does Your Benefit Plan Need an Audit? Understanding the 80/120 Rule,” – CNY Business Journal, Ask the Expert Series, May 2020
“Taking Command of Your Internal Controls” –Rock Road Recycle Newsletter, April 2020, Syracuse Builders Exchange Construction Contractor Magazine, Spring 2020, Dannible & McKee, LLC Industry Advisor, Construction Edition, February 2020
“New Revenue Recognition Rules for 2019 May Create Significant Challenges for Manufacturers,” MACNY Member Newsletter, April 2020, Construction Contractor Magazine, Winter 2020 Edition
“Cybersecurity Considerations for Your Business” – Dannible & McKee, LLP’s Tax & Business Alert Newsletter, January 2020
“Implementation of New Lease Accounting Standard Deferred One Additional Year for Private Companies” – Dannible & McKee, LLP’s Manufacturing Industry Advisor Newsletter, February 2020
Implementation Issues and Examples of Applying the New Revenue Recognition Rules with Tax Law Update – AGC NYS Annual Construction Industry Conference, December 2019
Revenue Recognition- Inside Looking Out and Outside Looking In – Dannible & McKee, LLP’s Annual Construction Conference, Co-Presenter, December 2019
The New Revenue Recognition Standard is Finally (!) Here – A “How to” Guide – Dannible & McKee, LLP’s Annual Construction Conference, Co-presenter, December 2019
“New Accounting Rules for Leasing Are Coming – An Update,” Rock Road Recycle Newsletter, November 2019
Accounting, Reporting and Corporate Governance Update – Dannible & McKee, LLP Annual Tax & Financial Planning Conference, Co-presenter, November 2020, 2019, 2018
“Hoping to Avoid Implementation of the New Revenue Recognition Standard?” – Dannible & McKee, LLP’s Website Resource Center, May 2019
“One Year Later: A Look at the Impact of Steel Tariffs on U.S. Manufacturing” – Dannible & McKee, LLP’s Website Resource Center, April 2019
“New Revenue Recognition Rules for 2019 Will Create Significant Challenges for Contractors” – Construction Contractor Magazine, Winter 2019 Edition
5 Steps to Revenue Recognition Workshop – Dannible & McKee, LLP’s Annual Construction Conference, December 2018
Construction Tax and Accounting Update – AGC NYS Annual Construction Industry Conference, December 2018
Financial Accounting & Income Tax Update – AGC NYS Annual Construction Industry Conference, Co-presenter, December 2018
Understand Employee Benefit Plan Audits – Dannible & McKee, LLP’s Annual Tax & Financial Planning Conference, Co-presenter, November 2018
General Audit & Accounting Update – NYSSCPA Construction Contractor’s Conference, October 2018
“Deferred Income Tax Implementation” – Dannible & McKee, LLP’s Website Resource Center September 2018
“Is Your Company Ready to Implement the New Revenue Recognition Standards?” – Construction Contractor Magazine, Fall 2018 Edition
“Employee Benefit Plan Mistakes Can, and Do, Happen. How You Fix Them Matters!” – Dannible & McKee, LLP’s Website Resource Center, July 2018
“New Accounting Rules for Leases” – Dannible & McKee Industry Advisor, Manufacturing Edition, June 2018
“The Price is Right – Effectively Recovering Overhead When Pricing Contracts,” Rock Road Recycle Newsletter, June 2018
“Five Key Issues for Revenue Recognition Implementation” – Dannible & McKee, LLP’s Website Resource Center
Emerging Developments in Audit and Accounting – Dannible & McKee, LLP’s Annual Construction Conference, December 2017