Anthony M. Ciccodicola, CPA, CFE, CVA, FCPA, CFF

Since 1981, Anthony M. Ciccodicola’s professional career has been primarily devoted to the evaluation of damages in a wide range of cases relating to litigation and/or insurance claims. In 1996, Mr. Ciccodicola along with two other partners established the current firm.

    Experience Measuring Damages

    Services performed for clients include:

  • Analyses and calculations of business interruption losses, including lost earnings and extra expenses
  • Calculations of stock losses from books and records
  • Determination of insurable values of assets at risk, both pre-loss and post loss
  • Various types of construction claims
  • Contractual disputes (including government contracts) between individuals and/or corporations
  • Calculations of replacement costs and actual cash values of assets damaged or destroyed
  • Wrongful death/future earnings calculations
  • Review of Self-Insured Retention claims
  • Services as expert witness and/or assisting attorneys in examinations of accounting matters in legal proceedings

Experience has been gained in providing the above services for manufacturing, mercantile, service and utility risks.

Professional and Insurance Associations

Mr. Ciccodicola is a member of the American Institute of Certified Public Accountants, New Jersey Society of Certified Public Accountants, Pennsylvania Society of Certified Public Accountants, National Association of Certified Fraud Examiners, National Association of Certified Valuation Analysts, Forensic Certified Public Accountants and Certified in Financial Forensics.


Mr. Ciccodicola graduated from Rutgers University in 1981 with a Bachelor of Arts degree in Accounting. In addition, Mr. Ciccodicola is taking approximately 20 credit-hours per year of continuing professional education. Finally, Mr. Ciccodicola became a Certified Public Accountant (CPA) in 1983, Certified Fraud Examiner (CFE) in 1995, Certified Valuation Analysts (CVA) in 2002, Forensic Certified Public Accountant (FCPA) in 2005 and Certified in Financial Forensics (CFF) in 2009.

William Gruhler

William Gruhler earned a Bachelor of Science Degree in Accounting from Fairleigh Dickinson University, graduating with honors in 1982. He earned a Graduate Certificate in Fraud and Forensic Accounting and a Masters of Science in Economic Crime Forensics from LaSalle University. Before forming CGM Accounting Associates, Mr. Gruhler has worked with several other accounting firms in the insurance industry, and was a senior accountant with Coopers & Lybrand.

Mr. Gruhler has a broad range of experience in all types of insurance claims providing accounting services to include but not to be limited to: business interruption, liability, fidelity, stock losses, loss of rents, third-party actions, loss of wages and many other insurance related losses requiring expert technical services.

Mr. Gruhler has assisted numerous attorneys in submitting requests for recording, preparing questions for examinations or depositions and evaluating books and records.

In addition to his investigative accounting experience, Mr. Gruhler has presented seminars to claim departments to assist adjusters in the handling of accounting related losses.

Mr. Gruhler has testified in court on several occasions, and has been selected as an appraiser on various insurance matters.

Mr. Gruhler is a Member of the Association of Certified Fraud Examiners.

Richard Mastrocinque

Richard Mastrocinque received a Bachelor of Business Administration in Accounting from Dowling College in 1989. Since graduation, he has provided claims accounting services to the insurance industry and legal profession. Prior to forming CGM Accounting Associates, Mr. Mastrocinque had worked for several other accounting firms in the insurance industry.

Mr. Mastrocinque has conducted a wide range of assignments including business interruption, burglary and theft, water, fire and smoke damage, fidelity and third party liability claims; jewelers and furriers block proposal review, and premium audits for entertainment policies.

Mr. Mastrocinque was licensed as a Certified Public Accountant in 1992. He is a member of the American Institute of Certified Public Accountants.