• About
  • News
  • Office Locator
  • Careers
  • Contact Us
  • Subscribe
CohnReznick
  • Industries
  • Services
  • Insights
  • Events
  • People
  • About
  • News
  • Office Locator
  • Careers
  • Contact Us
CohnReznick
  • Industries
    • Recent Insights

      • Support rapid delivery of secure software with DevSecOps

      • What investors mean when they say they want ‘social impact’

      • View More
    • Consumer & Industrial

      • Hospitality
      • Manufacturing & Distribution
      • Consumer

      Financial Sponsors & Financial Services

      • Broker Dealers
      • Independent Sponsors
      • Family Offices
      • Hedge Funds
      • Private Equity
      • Small Business Investment Companies (SBICs)
      • Special Purpose Acquisition Companies (SPACs) Services
      • Venture Capital
    • Life Sciences & Healthcare

      • Life Sciences
      • Healthcare

      Public Sector

      • Government Contracting
      • Government
      • Not-for-Profit & Education

      Real Estate

      • Affordable Housing
      • Commercial Real Estate
      • Construction
      • Corporate Real Estate
      • Opportunity Zones
      • Tax Credits
    • Renewable Energy

      Technology & Media

      Private Clients

      • Entertainment
      • Law Firms
      • Medical Practices
      • Private Clients

      Cannabis

  • Services
    • Recent Insights

      • Calculating quality of revenue is critical in healthcare deals

      • Maryland sales and use tax now applies to digital products

      • View More
    • Advisory

      • Accounting Advisory
      • Analytics & Data
      • CFO Advisory
      • CIO Advisory
      • Cybersecurity, Technology Risk, Privacy
      • Emergency Management
      • Emergency Rental Assistance Program
      • Enterprise Technology Solutions
      • Project Finance and Consulting
      • Real Estate Advisory
      • Restructuring & Dispute Resolution
      • Risk Advisory
      • Transactions
      • Valuation
    • Accounting & Assurance

      • Accounting Advisory
      • Accounting Services
      • Attest & Audit
      • Employee Benefit Plans
      • Lease Accounting
      • Paycheck Protection Program (PPP) Loan Forgiveness Assistance

      Tax

      • Federal Tax
      • International Tax
      • Exempt Organizations Tax Services
      • Private Clients
      • SBA Disaster Loan Assistance
      • State & Local Tax
      • Tax Credits
      • Trusts & Estates
    • Affiliated Companies

      • Asset Management & Insurance
      • Benefits Brokerage & Consulting
      • Capital Markets Advisory
      • Corporate Real Estate
      • Government Contracting Technology Consulting
      • Risk Insurance Consulting
  • Insights
    • Recent Insights

      • Soccodato joins CohnReznick as Managing Director

      • Manufacturing & Distribution M&A Quarterly: Q1 2021

      • View More
    • Topics

      • CFOs: From survival to revival
      • CohnReznick & Major League Baseball®
      • Coronavirus Resource Center
      • Creating value by building trust
      • The C-Suite Dashboard
      • GovCon360° Resource Center
      • All Insights
      • Integrated business planning
      • Optimizing outcomes for distressed situations
      • Housing tax credit data analysis and report
      • SPACs: An alternative to traditional IPOs
      • Strategic tax issues for capital markets
  • Events
  • People
  1. CohnReznick: Advisory, Assurance, Tax Firm
  2. People
  3. Michael Cumming
    Share CohnReznick
    Share
  • Print
  • 410-783-4900
  • 500 East Pratt Street, 4th Floor
    Baltimore, MD 21202
  • Contact Mike

Michael Cumming

CPA, Audit Partner
Baltimore, MD

Michael Cumming brings a two decade track record in audit, tax, and management advisory services to the real estate industry. He represents clients both locally and nationally that include commercial property owners and operators, developers, real estate funds, mortgage companies, owners, management companies, investors, and government agencies. Mike helps his clients operate and develop hotels, multi-family rentals, condo conversions, office buildings, nursing homes, land development, retail, and industrial.

Mike is responsible for all aspects of audit and management advisory service engagements, ensuring that projects start and stay on track by executing solid planning and coordination processes with client staff and CohnReznick advisors. He has extensive technical and practical knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), Generally Accepted Government Auditing Standards (GAGAS), and OMB Circular A-133. Mike has performed operational reviews for real estate companies, contributing to the development of accounting and business processes and procedures. He often is tapped to provide training for CohnReznick professional staff in technical areas.


Education

B.S., Accounting, University of Maryland

Growth Begins with New Ideas: Attend our virtual events, webinars, and discussion forums.
View events
  • Contact Us
  • Subscribe
  • Follow:
Industries
Consumer & Industrial
  • Hospitality
  • Manufacturing & Distribution
  • Consumer
Financial Sponsors & Financial Services
  • Broker Dealers
  • Independent Sponsors
  • Family Offices
  • Hedge Funds
  • Private Equity
  • Small Business Investment Companies (SBICs)
  • Special Purpose Acquisition Companies (SPACs) Services
  • Venture Capital
Life Sciences & Healthcare
  • Life Sciences
  • Healthcare
Public Sector
  • Government Contracting
  • Government
  • Not-for-Profit & Education
Real Estate
  • Affordable Housing
  • Commercial Real Estate
  • Construction
  • Corporate Real Estate
  • Opportunity Zones
  • Tax Credits
Renewable Energy
Technology & Media
Private Clients
  • Entertainment
  • Law Firms
  • Medical Practices
  • Private Clients
Cannabis
Services
Advisory
  • Accounting Advisory
  • Analytics & Data
  • CFO Advisory
  • CIO Advisory
  • Cybersecurity, Technology Risk, Privacy
  • Emergency Management
  • Emergency Rental Assistance Program
  • Enterprise Technology Solutions
  • Project Finance and Consulting
  • Real Estate Advisory
  • Restructuring & Dispute Resolution
  • Risk Advisory
  • Transactions
  • Valuation
Accounting & Assurance
  • Accounting Advisory
  • Accounting Services
  • Attest & Audit
  • Employee Benefit Plans
  • Lease Accounting
  • Paycheck Protection Program (PPP) Loan Forgiveness Assistance
Tax
  • Federal Tax
  • International Tax
  • Exempt Organizations Tax Services
  • Private Clients
  • SBA Disaster Loan Assistance
  • State & Local Tax
  • Tax Credits
  • Trusts & Estates
Affiliated Companies
  • Asset Management & Insurance
  • Benefits Brokerage & Consulting
  • Capital Markets Advisory
  • Corporate Real Estate
  • Government Contracting Technology Consulting
  • Risk Insurance Consulting
Insights
CFOs: From survival to revival
CohnReznick & Major League Baseball®
  • Business of Food
  • Community Development
  • Community Outreach
  • Elevating The Fan (Customer) Experience
  • Game-changers
  • Managing for Success
  • Mayor of the City
Coronavirus Resource Center
  • Federal coronavirus resources: Legislation, loans, and tax relief
  • SALT coronavirus resources
Creating value by building trust
The C-Suite Dashboard
GovCon360° Resource Center
  • The Cybersecurity Maturity Model Certification (CMMC)
Integrated business planning
  • Integrated business planning for manufacturing
  • Integrated business planning for retail
Optimizing outcomes for distressed situations
Housing tax credit data analysis and report
SPACs: An alternative to traditional IPOs
Strategic tax issues for capital markets
Events
People
Contact Us
Offices
© 2020 CohnReznick LLP, All Rights Reserved. Terms of Use & Disclosures Privacy Policy

“CohnReznick” refers to CohnReznick LLP or any of its subsidiaries or affiliates. Each entity is a separate legal entity and solely responsible for its own acts and/or omissions.

CohnReznick LLP is a member firm of the “Nexia International” network. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and each of its member firms are separate legal entities and not part of a worldwide partnership.  Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members.