He retired as a partner in 2002 and continues in an advisory capacity as an employee. Mr. Lazar frequently lectures on mergers and acquisitions, business successions and business valuations for closely-held businesses. Lazar Levine & Felix LLP is a certified public accounting firm comprised of over 100 professionals with 14 partners and is proud to have been ranked as the 17th largest auditor of publicly held companies in the United States in the July 2001 issue of Bowman’s Accounting Report.