Lawrence A. Baye

Principal, PKF O’Connor Davies Advisory LLC

Lawrence Baye

"Over 30 years of management consulting experience has taught me that the best way to become a valued and trusted advisor is to put clients' interests first and help them achieve their objectives."

Lawrence Baye serves in the Risk Advisory Group, and has over 35 years of management consulting experience in the public accounting firm sector. Prior to joining the firm, Larry worked for one of the “Global Six” CPA firms.

Larry focuses on risk advisory and performance improvement engagements for a broad range of clients, including private and public companies of varying sizes, not-for-profit and health care organizations, higher education institutions and governmental entities, financial services and institutions, real estate owners, managers and developers, REITs, manufacturers, distributors and retailers, professional and business service firms, energy, technology, media and entertainment, publishing, health care, defense contractors and others.

His expertise includes enterprise risk management, Sarbanes-Oxley internal controls over financial reporting, internal audit out/co-sourcing, information technology auditing and security, corporate governance practices, COSO 2013, HIPAA and regulatory compliance. In addition, he has led projects designed to enhance organization and operational performance, utilized benchmarking to gauge results/outcomes against peer/industry metrics, developed financial accounting policies and procedures, evaluated information technology effectiveness, drafted and tested business continuity and disaster recovery plans, constructed information technology strategy as well as guided clients in their ERP system selection and implementation.

Larry is a frequent presenter at various professional organizations and co-authors the Risk and Advisory Newsletter published by the firm.


  • Certified Management Consultant
  • Certified Information Systems Auditor