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Marcum LLP

Mark Agulnik

Mark  Agulnik, Partner, IT Risk and Assurance
IT Risk and Assurance
*Licensed by the State of Florida

Las Olas Centre
450 E. Las Olas Blvd., Ninth Floor
Fort Lauderdale, FL 33301

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Mark Agulnik serves as the Southeast IT Risk & Assurance Services Leader. Mr. Agulnik's practice includes overseeing SOC engagements, Sarbanes-Oxley compliance, internal control and internal audit, risk assessments, data security regulations, internal and external vulnerability assessments and forensic audits. Mr. Agulnik's practice extends from conducting a gap analysis within a company's IT and security environment to assisting with remediation efforts to assist with compliance to various regulations/frameworks (including HIPAA, PCI, SOX, ISO 27001). In addition to technical IT and compliance engagements, Mr. Agulnik also oversees financial statement audits across several industries, including IT, healthcare, distribution, manufacturing and service industries.

Mr. Agulnik regularly instructs professional continuing education courses on IT, internal controls, cybersecurity, accounting and auditing matters. Mr. Agulnik previously worked as an internal auditor for a public company. There, he was significantly involved in compliance with the provisions of Sarbanes-Oxley.

Professional & Civic Affiliations
  • American Institute of Certified Public Accountants (AICPA)
  • Florida Institute of Certified Public Accountants (FICPA)
  • American Bar Association
  • The Florida Bar
  • Certified Information Security Assessor (CISA) certified by Information Systems Audit and Control Association (ISACA)
  • Qualified Security Assessor (PCI-QSA) certified by PCI Security Standards Council, LLC
  • Children's Harbor, Inc. – Board of Directors and Audit Committee Member Nominating & Governance Committee, Chair (July 2013 to July 2016)
  • South Florida Technology Alliance – Board of Directors & Executive Committee, Treasurer

Articles, Seminars & Presentations
  • Applying Lessons Learned from the Payment Card Industry Across Your Organization, Cybersecurity and Risk Management Tech Talk (Marcum LLP)
  • Fighting Payment Fraud and Cyber Crime, Host and Moderator on September 2016
  • Privacy in Perspective: PII & PHI Management, Webinar June 2016
  • HIPAA Compliance - Privacy and Security Rules, Presented to FAU, June 2015
  • SSAE16 and IT Security presentation to FICPA, February 2014
  • FICPA Not-for-Profit Conference presenter on advanced topics, May 2013
  • Sarbanes Oxley AS5 Audits Of Smaller Companies Teleconference
  • Lorman Teleconference, "SAS 70 and SSAE 16: Basics, Rules and Stafford Teleconference Mastering SAS 70 Reports for Service Organizations" - June, 2010
Subject Matter Expertise

SOC 1, 2, 3 (WebTrust, SysTrust)
Sarbanes-Oxley Compliance
Risk Assessments and IT Audits
Internal Audit
Data Security Regulations (e.g. HIPAA, PCI)
Forensic Audits
Financial Reporting
Commercial Financial Statement Audits

Practice Focus

Information Technology


Juris Doctor
Nova Southeastern University Law School

Master of Science, Accounting
Nova Southeastern University, School of Business and Entrepreneurship

Bachelor of Science, Accounting
York University

Related Insights & News

Construction Ink quoted Assurance Partner Mark Agulnik in an article advising construction contractors about how to mitigate the risks of a cyber-attack.


2016 was a remarkable year for many reasons. On the cybersecurity front, there was a marked increase from 2015 in reported cyberattacks and data breaches ....

Applying Lessons Learned from the Payment Card Industry Across Your Organization


Payment cards have consistently been at the top of the list of the most frequently stolen types of data sources. With a number ....

Information for Audit Committees Relating to the PCAOB Inspection Process


On August 1, 2012, the Public Company Oversight Board (PCAOB) issued release No. 2012-003.

SEC Approves Tougher Rules for Reverse Merger Companies


On November 8, 2011, theSecurities and Exchange Commission (SEC) approved new amendments to the listing rules for reverse-merger companies (RMCs). A reverse merger occurs when ....

Sarbanes-Oxley Section 404's Effect on Financial Reporting Quality


One of the most significant costs of the Sarbanes-Oxley Act of 2002 (“SOX”) compliance is the cost for independent external auditors to report on the ....

COSO's Study of Fraudulent Financial Reporting from 1998-2007


In May 2010, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) sponsored a study, Fraudulent Financial Reporting: 1998-2007(the Study). The Study found that ....




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