Let’s connect!
Nicholas Loguercio

Partner, Berdon LLP
Partner, Citrin Cooperman Advisors LLC / Berdon Advisors LLC

Nicholas Loguercio


Nicholas M. Loguercio
, an Audit Partner, has been with the Firm for more than 30 years. He provides an array of accounting, auditing, and tax services for clients throughout the real estate arena. Nick advises developers, owners, operators, and investors involved in a broad spectrum of residential and commercial properties — including office, retail, and shopping malls. He is also a certified fraud examiner — providing litigation support services in large-scale matters, among them SEC cases.

Nick has extensive experience in tax planning and projections as well as financial reporting. His work includes preparing, analyzing, and auditing various types of special purpose financial statements relating to mortgages and other financing agreements, certiorari filings, and rent escalation clauses of leases. He advises in the following areas:

  • Planning for the purchase and sale of real estate
  • Performing due diligence for real estate acquisitions — often for deals in the hundreds of millions of
  • Refinancings for commercial and residential properties

In litigations, frequently involving tens of millions of dollars, he has advised in areas that include:

  • Misappropriation of funds
  • Cash flow tracing and analysis
  • Insurance fraud
  • Fraudulent loan practices
  • Accountants’ malpractice

He has testified in the New York State courts as an expert witness on an insurance fraud matter.


American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants

  • Former member, Real Estate Committee

Association of Certified Fraud Examiners

Nick has written for the Real Estate Weekly and Real Estate Finance Journal, been interviewed by Commercial Observer, and regularly addresses professional groups on accounting and tax topics.


Nick graduated from Bernard M. Baruch College of the City University of New York with a Bachelor of Business Administration degree in accounting. He was licensed as a certified public accountant in New York in 1982 and designated a certified fraud examiner in 2002.