About
Build relationships + Earn trust +
Provide value
We think like owners and operate as strategic partners — delivering big-firm capabilities with small-firm attention.
Our Team
Meet the Leadership Team
Jim Liggett
Certified Public Accountant
Jim has over 30 years of experience in private industry and consulting, providing a broad range of CFO and tax advisory services. He specializes in advisory services for private clients and privately held companies across industries including real estate, law firms, and fashion/home. Before forming LMJ, he was a partner at regional accounting firms and co-founded Outsource Partners International, Inc. (OPI). Jim received his B.S. in Accounting / Management Information Systems from Drexel University.
Arpita Joshi
Certified Public Accountant
Arpita has more than 15 years of experience in public accounting, providing a broad range of family office and tax services to private clients including clients in the entertainment industry. Before forming LMJ, she was a partner at a regional accounting firm and previously a senior manager at another New York regional firm. She earned her B.B.A. in Finance and Computer Information Systems from Indiana University – Kelley School of Business and is a member of the AICPA and NYSSCPA.
Harinder Bains
Certified Public Accountant
Harinder is a New York-licensed Certified Public Accountant (CPA) with nearly 15 years of extensive expertise in technical tax compliance, tax planning, and corporate financial analysis. Serving as a Tax and Client Advisory Consultant based in New York City, he delivers advanced tax strategies and sophisticated compliance solutions for privately held businesses and high-net-worth individuals. His specialized tax skills extend to international tax compliance, as well as consolidated, multi-state, and franchise tax filings. Alongside comprehensive international compliance, he is well-versed in structuring partnership capital accounts and maximizing multi-state property portfolios to optimize tax efficiency and protect client wealth.
Larry Melzer
Certified Public Accountant
Lawrence S. Melzer received a B.S. in Accounting from Brooklyn College. He is a CPA licensed in New York and Connecticut and a member of the AICPA, the New York State Society of CPAs, and the Connecticut State Society of CPAs. He started his career in 1978 and in 2010 formed Melzer & Associates, CPA's P.C. Larry is a former member of the Real Estate Accounting Committee and Small Firms Practice Management Committee of the NYSSCPA.
Patrick McKiernan
Co-Head of CAS Practice
Patrick McKiernan co-heads LMJ's Client Accounting Services (CAS) practice, bringing more than 35 years of financial leadership experience to the team. He has served as CFO of Markov Processes International, a financial technology and research firm serving the hedge fund industry. Earlier in his career, he held senior financial and operating roles at Vyteris, a publicly traded drug delivery company, and EpiGenesis Pharmaceuticals, and spent 15 years as a founding partner of the accounting firm Zerbo, McKiernan and Zambito. Patrick brings deep expertise in financial strategy, crisis management, and building scalable accounting operations to LMJ's clients.
Bernard (Buddy) Dikman
Certified Public Accountant
Buddy Dikman earned his B.S. in Accounting from the University of Buffalo and an M.A. in Management from Baruch College. He is a CPA licensed in New York State. He started his own CPA firm in 1977 and joined Liggett, Melzer & Joshi CPAs in 2023. He serves on the boards of two non-profit theater groups in New York City, an animal protection non-profit, and the cooperative apartment where he lives.
Our Story
Beyond accounting. We care.
Liggett, Melzer & Joshi CPAs partners with owners, families, and leadership teams who want proactive financial guidance — not just year-end compliance. We provide integrated accounting, tax, and advisory services as a single, coordinated team for your business and personal needs.
We deliver board-quality insights and proactive planning, with staff continuity and communication that means no surprises — including fixed-price engagements. We build relationships, earn trust, and provide value across generations.
Based in New York City on 7th Avenue, Suite 1407, we serve clients across the tri-state area and beyond, with deep expertise in real estate, professional services, and privately held businesses.
How We Work
Six principles, every engagement
Holistic View
Past, present, and future — one coordinated plan.
Proactive Calendar
Year-round planning.
Multi-State and International Expertise
Nexus, residency, and cross-border coordination.
Advisor Coordination
Integration with other legal and financial providers.
Family Continuity
The same senior team across generations and entities.
Discretion
Confidentiality protocols for prominent families and firms.
Schedule a Call
Let's talk about your numbers.
Schedule an introductory call. We'll learn about your situation and show you how an integrated team can simplify your tax, accounting, and advisory work.