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Nicole J. Barthelemy

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

Nicole J. Barthelemy


Nicole Barthelemy is an Audit Partner with more than 15 years of professional experience in public accounting. Nicole provides an array of accounting, auditing, and tax services for clients throughout the real estate and hospitality industries. She works closely with real estate owners, managers, developers, and investors, as well as REITs, that are involved in a broad spectrum of properties — among them residential, commercial, retail, and shopping malls as well as properties under development. In the hospitality arena, she has a particular specialty in guiding clients in the food and beverage sector.

Nicole’s areas of expertise include:

  • Preparing and reviewing GAAP, income tax basis, and special purpose financial statements
  • Reviewing partnership and corporate tax returns
  • Performing certiorari filings and operating expense and real estate escalation audits
  • Developing tax projections for potential sales and purchases as well as determining the tax implications of various types of debt restructuring and like-kind exchanges
  • Analyzing new construction developments
  • Advising startups and growing businesses on tax planning and guiding them in setting up and maintaining records



American Institute of Certified Public Accountants

Long Island Real Estate Group

New York State Society of Certified Public Accountants

Nicole has worked with Legal Outreach, a nonprofit benefitting urban youth from underserved communities in New York City, to educate high school students in their “Let’s Make a Deal” program. This program seeks to impart a foundational knowledge of the real estate industry through monthly sessions and guest lecturers who introduce them to the inner workings of many real estate developers.


Nicole holds a Bachelor of Business Administration degree in accounting from Baruch College. She was licensed as a certified public accountant in New York State in 2010.