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Farlen Halikman, CPA
Shareholder
Orlando Office Manager

Orlando Office 407.740.5400

Farlen Halikman is a Shareholder at Moore Stephens Lovelace, P.A. (MSL) and is a key member of the Firm’s Senior Housing and Skilled Nursing Facility Practice Groups. Farlen has over 20 years of experience in public accounting providing auditing and consulting services to clients in the institutional healthcare industry.

Farlen has extensive experience serving the financing and assurance needs of clients in the healthcare and long-term care industries and has experience with all aspects of expansion financing. He manages the financial reporting and quality assurance for the Firm’s feasibility and prospective financial reporting engagements. Farlen also performs audits for numerous healthcare providers and counsels clients on optimizing their third-party payer reimbursements. He provides progressive consulting services in the areas of internal accounting department structure, financing of new projects, mergers and acquisitions and executive compensation. Farlen maintains an ongoing consulting relationship with numerous clients and serves as a valuable business advisor. Additionally, he facilitates the meeting of client needs by utilizing the Firm’s specialists to provide the most comprehensive consulting possible.

Farlen frequently provides Continuing Professional Education training to clients, peers and MSL staff. He has recently given presentations on Audit Committee Responsibilities and the Process of Financing New Facilities. Farlen has spoken at a FAHA (Florida Association of Homes for the Aging) Conference on HUD Financing and regularly gives presentations to client Boards of Directors regarding audit results and financial statement reporting. Farlen has also taught accounting courses at the University of Central Florida.

Farlen holds a B.S. in Accounting from the University of Central Florida and is a member of the AICPA and FICPA. He is also a member of various local Boards of Directors including Kinneret Council on Aging Board and serves as President of the Board of Directors for Seniors Resource Alliance.


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