In Memoriam

Due to Elliot Hendler’s extraordinary commitment to the NYCPA and his decades of service on The CPA Journal‘s Editorial Advisory Board—including active participation up until his passing—fellow member Orumé Hays invited colleagues and friends to share their tributes. These tributes celebrate Elliot’s lasting impact on our profession and community.

Read NYCPA’s official announcement here: https://tinyurl.com/3rxwbfxa.

The CPA community lost a true jewel on October 9, 2025: Elliot Hendler, a consummate professional, generous spirit, and beloved presence in the NYCPA community. On The CPA Journal‘s Editorial Advisory Board, I saw firsthand the dedication, clarity, and kindness he brought to every discussion.

Elliot’s warmth and insight touched everyone. His decades of service reflected deep devotion—so deep that, as his son shared at his funeral, he saved every issue of The CPA Journal for 60 years.

I last saw Elliot two months ago at the NYCPA Excellence in Financial Journalism Awards Luncheon. At 90, he was fully engaged—telling stories, taking photos, reconnecting with friends. That joyful afternoon is a memory I cherish. Rest in peace, Elliot.

—ORUMÉ HAYS

Elliot was truly beloved by all who knew him, and was a humble yet extraordinary person. His dedication to the Society even at age 90 was unparalleled—just days before he passed we were having discussions concerning the Society’s Professional Ethics Committee, which he chaired! We are indeed all very fortunate to have had the opportunity to serve our Society together with Elliot, to get to know Elliot, and to call Elliot our friend and colleague. Elliot will be tremendously missed. My deepest sympathies go out to Elliot’s wife Libby, his entire family, and his dear friends.

—KEVIN MATZ

It’s hard to put into words the impact of someone as passionate and selfless as Elliot. He gave so much of himself—his time, his wisdom, and his heart—to the profession and to everyone fortunate enough to know him. His enthusiasm was contagious, his guidance invaluable, and his kindness unwavering. Elliot inspired us not just with his words, but with the way he lived—with purpose, generosity, and integrity. His legacy will continue to shine through all those he mentored and inspired.

—BARBARA MARINO

I met Elliot Hendler 13 years ago at a NYCPA Manhattan/Bronx Chapter Board meeting. Elliot inspired everyone to be better; you could not take shortcuts with Elliot. He was an encyclopedia of knowledge, remembering every fact and figure—and he was always correct. I could rely on him for sound advice at any time. He reached out to comfort me at my lowest. Elliot was a cherished friend whom I will miss. We pray that God, in His infinite mercy, may bless and keep him. May the Almighty embrace him with love and welcome him into the bond of eternal life, granting him everlasting peace and rest.

—J. MICHAEL KIRKLAND

Elliot, you never missed a step. You were a real champion of your cause and all of ours, too. Bless you and thank you. You and your fax machine will be missed.

—ELYSA DAUERMAN

Elliott was the epitome of old-school with a new smile. His discipline was rigorous, yet he was able to see beyond the weeds and embrace the differences of others to create things that were greater than the sum of their parts. He will be remembered with distinction and appreciation of the kindness he shared with all of us.

—DAVID LIFSON

Working alongside Elliot Hendler on various committees throughout the years was truly a privilege. Beyond his technical brilliance, he was a mentor, a collaborator, and a steady voice of reason—qualities that made every committee stronger and every decision more thoughtful.

We have lost not only a colleague but a sage whose contributions will continue to echo throughout our profession. He will be deeply missed, but his influence will continue to shape our work and inspire us.

—TRACEY NIEMOTKO

Elliot, I honor your memory by carrying forward the values you embodied: integrity, kindness, and genuine care for others. The room was always brighter because of your presence and smile. Your legacy at NYCPA lives on in the work we do, the endless lives you touched, and the stories we will continue to tell about you. Forever in my heart.

—DEBBIE CUTLER

Elliot was someone I truly looked up to—a dedicated CPA who exemplified lifelong curiosity and engagement with the profession. He embraced new ideas and evolving standards, all while staying grounded in unquestioned ethics and public service. His leadership as Chair of the NYCPA Professional Ethics Committee reflected not only his technical expertise but also his unwavering moral compass. Elliot’s energy seemed endless. I honestly never imagined a NYCPA without Elliot in it. His memory is indeed a blessing. My heart goes out to his family—they should know that Elliot made enduring and boundless contributions to the profession and the public interest.

—ANDY MINTZER

I developed a friendship with Elliott during my term as the Buffalo Chapter Rep. His comments were always thoughtful, and he was a master at proofreading documents. He took the time to introduce himself and make me feel welcome.

His high ethical standards and love for the profession remained strong, as did his spirit of volunteerism and desire to stay active—“much too active probably,” as he joked in his last email the day before he passed away.

I’m so grateful I took the time to check in with him and didn’t wait. I miss our conversations and his sense of humor. Thinking of you, Elliott, with a smile on my face. Rest peacefully.

—PAT JOHNSON

From my wife, Carrie: “I had the great pleasure of working beside Elliot for many years as the administrator of The Accountants Club. Elliot was passionate about the club, exacting, and so dedicated. A humble, sweet gentleman. I will miss him terribly.”

He was similarly passionate about the Society. Active until the end. May his memory be a blessing.

—LOUIS E. FEINSTEIN

We have known each other for over 30 years. We shared a love of accounting, ethical investigations, and NYC’s annual wine week. There are some people that should just live forever because the thought of life without them is just too hard. I miss your brilliance, mentorship, sense of humor and most of all, friendship. You always kept your mind active, and I smile thinking about how you must be keeping yourself busy making grammatical edits to religious scripture. Our last conversation took place only a week before your passing. We ended our call saying, “love you.” I hold that memory close to my heart. Love you, my dear friend, and I will see you on the other side.

—RENEE RAMPULLA

I’m sorry to hear of the passing of Elliot Hendler. I worked for Elliot four years into my accounting career (1982). Elliot was a mentor. I still use the skills Elliot taught me. It’s funny, when I use those skills, I think of him. Rest in peace. I will not forget you.

—STEVEN A. COHEN

I met Elliot and his beautiful wife Libby about 30 years ago at the Society’s Annual Conference in Palm Beach, Florida. We immediately clicked. About a year later I was asked to serve on the Society’s Nominating Committee. Upon arrival in NYC, Elliot pulled me aside and asked me to resign from the committee immediately so that he could nominate me for Society Board membership. I wrote out and signed my resignation on the paper he provided, turned around, and went back home. I credit him completely for getting me involved with the Society at a higher level, and just a month before he passed, I told him so. He was a class act and I miss him very much. Rest in peace, my dear friend.

—ROSEMARIE GIOVINAZZO-BARNICKEL

We mourn the loss of a remarkable professional, Elliot Hendler. He was an even more extraordinary person. He was a mentor to countless individuals, generously sharing his knowledge and guiding others with patience and wisdom. His influence will continue to shape the lives and careers of those fortunate enough to have known him. We honor his memory with gratitude and respect, and I hope we will always carry forward the values he exemplified.

—CHARLES ABRAHAM

Elliot and I go back more than 40 years; I adored him. Early in my career, when I was one of the few young women in the profession, he welcomed, mentored, and championed me. We taught accounting and auditing seminars together long before online CPE, debating new GAAP and SSARS with his trademark rigor and curiosity. Recently, he joined the Sustainability Accounting and Reporting Committee as an insightful and dedicated contributor. I cherished his thoughtful emails with family updates and reflections on the profession’s evolution. Elliot was a true gentleman and scholar. I will always treasure his memory.

—ILENE LEOPOLD PERSOFF