Larry Strauss, ESQ, CPA & Associates, Inc.


Larry Strauss, ESQ, CPA, MST, CIRA
Managing Partner

Larry heads up the firm’s bankruptcy services area, and is also active with the firm’s tax consulting services. He has been an Adjunct Professor in University of Baltimore’s Graduate Tax Program since 2005, where he teaches Bankruptcy Tax Law. He has practiced extensively in bankruptcy taxation, financial consulting, transfers & insolvency analysis, and bankruptcy & receivership accounting. He has served as an accountant in numerous Chapter 7 and Chapter 11 Bankruptcy Cases and has been admitted as an expert in the Baltimore Bankruptcy Courts. He has also served as an Examiner for the Bankruptcy Court. Larry is a frequent speaker on tax and bankruptcy matters.

Summary bio

Full CV

Member of:

American Institute of Certified Public Accountants

·         Maryland Association of Certified Public Accountants

·         Association of Insolvency and Restructuring Advisors

·         Bankruptcy Bar Association


Obtained designations and degrees:

·         Certified Public Accountant (CPA) from the Maryland State Board of Accountancy

·         Certified Insolvency and Restructuring Advisor (CIRA), from the Association of Insolvency and Restructuring Advisors

·         Juris Doctorate from the University of Maryland

·         Masters in Taxation from the University of Baltimore 

Orly Silver

Orly Silver holds an accounting degree from Ohio State University. She has completed her CPA exams. She has been with the firm for four years and focuses on Bankruptcy Services.  

Raphael Cohen

Senior Accountant

Raphael has many years of experience in accounting and tax returns. He is currently studying for the CPA exams.

Before he entered the accounting profession, Raphael was a Senior Lecturer at the Baltimore Community Kollel. He holds a Masters in Talmudic Law from Ner Israel Rabbinical College.

Sholom Dov Sussman

Staff Accountant

Sholom Dov is currently completing his requirements to take the MD CPA exam. He has a Masters in Talmudic Law and is a valuable part of our team.

Gayle Emmer
Senior Accountant

Gayle Emmer has over 30 years of experience in accounting. She provides tax and accounting services to our clients. Her specialties include Quickbooks and servicing of construction clients. Gayle is currently working on becoming a Certified Quickbooks Specialist.

Elisheva Strauss

Staff Accountant

Meira Strauss

Staff Accountant