Tory Pitkin brings more than 20 years of accounting and auditing experience to ORBA, serving as the firm’s Head of Quality Control. Tory specializes in reviewing financial statements for compliance with generally accepted accounting principles (GAAP), generally accepted auditing standards (GAAS) and other professional standards, including those established by the Public Company Accounting Oversight Board (PCAOB) and the AICPA’s Statements on Standards for Accounting and Review Services (SSARS).

Throughout her career, Tory has utilized her auditing expertise to develop and present training on topics such as risk assessment and the clarity standards. In addition she consults with the firm’s engagement teams on efficiency techniques and assists them in developing appropriate audit responses to identified risks. Tory has authored several responses to proposed changes to the auditing and ethics standards.

Tory relies on her keen attention to detail when handling all client matters. She pairs her auditing expertise with her communications skills to ensure that staff and peers are kept abreast of current developments in accounting principles and engagement standards.

Outside of the office, Tory treks to international locations from England to Mongolia and even passed the safari guide qualification exams in South Africa. Locally, Tory continues her explorations as an avid geocacher.

• Compilation and Review Update, Ohio Society of CPAs Cleveland Accounting Show, October 2019
• Compilation and Review Update, Ohio Society of CPAs Dayton Accounting Show, May 2019
• Risk Assessment Pitfalls, NYSSCPA Private Companies Conference, November 2016
• International Standards on Auditing – AICPA International Business Conference, June 2012

Alternatives to GAAP That Bankers Need to Know

Join ORBA’s Victoria L. Pitkin as she discusses the benefits and limitations of each of the recognized GAAP alternatives, including the Financial Reporting Framework for Small- and Medium-Sized Entities promulgated by the American Institute of Certified Public Accountants.

• Adjunct Professor, City University of New York, Bernard Baruch College, Zicklin School of Business

• Doing the Right Thing: The Conceptual Approach to Evaluating Independence, The Trusted Professional, October 2018
• New AICPA Standard Focuses on International Reporting Issues, Going-Concern Considerations, NYSSCPA The Trusted Professional, August 2018
• Doing the Right Thing: When is a Contingent Fee Arrangement Considered an Acts Discreditable?, NYSSCPA The Trusted Professional, January 2015

• Certified Public Accountant
• Chartered Global Management Accountant

• American Institute of Certified Public Accountants
• New York State Society of CPAs
• American Institute of Certified Public Accountants, Accounting and Review Services Committee Member
• New York State Society of CPAs, Professional Ethics Committee Member
• New York State Society of CPAs, Accounting and Review Services Committee Member and Former Chair
• New York State Society of CPAs, Quality Control and Peer Review Committee Member
• New York State Society of CPAs, Former SEC Committee Member
• New York State Society of CPAs, Former Auditing Standards and Procedures Committee Member

• B.S., Accounting, Lehigh University
• B.A., History, Bryn Mawr College