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About
Marist Commencement
Celebrating the Class of 2025
• The graduate ceremony will be held on Friday, May 23.
• The undergraduate ceremony will be held on Saturday, May 24.About
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Academics
Marist Commencement
Celebrating the Class of 2025
• The graduate ceremony will be held on Friday, May 23.
• The undergraduate ceremony will be held on Saturday, May 24.Academics
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Admission & Financial Aid
Marist Commencement
Celebrating the Class of 2025
• The graduate ceremony will be held on Friday, May 23.
• The undergraduate ceremony will be held on Saturday, May 24.Admission & Financial Aid
-
Student Life
Marist Commencement
Celebrating the Class of 2025
• The graduate ceremony will be held on Friday, May 23.
• The undergraduate ceremony will be held on Saturday, May 24.Student Life
- Athletics
Tracey J. Niemotko, JD, CPA, CFE
Department Chair, Accounting
Professor of Accounting
Bio
As an attorney-at-law, certified public accountant, and certified fraud examiner, Prof. Niemotko brings a unique interdisciplinary perspective to her classes. Additionally, with over a decade of experience in public accounting, Professor Niemotko bridges theory and practice to provide students with a comprehensive, real-world understanding of the accounting profession.
Deeply committed to student success, Professor Niemotko is passionate about helping future accounting professionals understand the vital role that the profession plays in promoting transparency, fairness, and the efficient functioning of the free-market system. Her teaching not only emphasizes technical proficiency in accounting but also the development of essential "soft skills" -- such as communication, ethical reasoning, and public relations -- that are critical for success in today's dynamic professional environments.
An active leader in the field, Prof. Niemotko is a long-standing member of the New York State Society of Certified Public Accountants (NYSCPA), where she has served on its Board and represented the Society on the Governing Council of the American Institute of Certified Public Accountants (AICPA). Her current research focuses on sustainability accounting and reporting and taxation. Prof. Niemotko holds the Fundamentals of Sustainability Accounting (FSA) credential and is a member of the IFRS Sustainability Alliance. She is also a member of the Editorial Review Board and a peer reviewer for The CPA Journal.
In recognition of her influence and contributions to the profession, Professor Niemotko was named one of the Top 100 Most Influential People in Accounting by Accounting Today. Outside the classroom, she enjoys interior design/decorating and watching classic films.
Education
JD, Fordham University School of Law
BS, Fordham University, College of Business Administration
Professional Licenses (NYS)
Attorney-at-Law
Certified Public Accountant
Certified Fraud Examiner
Selected Publications
- Author/Editor of "Sustainability Through the Academia Lens," an ongoing bimonthly column in The CPA Journal, a New York State Society of Certified Public Accountants (NYSCPA) double-blind, peer-reviewed publication. (2024-present)
- Niemotko/Esposito, "New International Sustainability Disclosure and Assurance Standards Will Keep Greenwashing in Check," The CPA Journal (July/August 2024 -- Vol. 94, p. 30)
- Niemotko, Tolan, A How-To Guide for Business School Practitioners, Information Age Publishing, (2024) https://bookstore.emerald.com/a-how-to-guide-for-business-school-practitioners-hb-9798887306575.html
- Niemotko, Tolan A How-To Guide for Business School Practitioners, Information Age Publishing - Publication Pending (2023)
- Niemotko, Tolan, Sustainability Accounting and Reporting: The Evolution of Management Accountability, Kendall-Hunt (2022) https://he.kendallhunt.com/product/sustainability-accounting-and-reporting-evolution-management-accountability
- Niemotko, Accounting Basics: A Survival Guide for Students, Kendall-Hunt, 3rd Edition, https://he.kendallhunt.com/product/accounting-basics-survival-guide-students
- Niemotko, "Learners and Employers Call for More Innovative Accounting Education" Accounting Today (May 2022) https://www.accountingtoday.com/opinion/academia-needs-better-skill-sets-for-future-accounting-professionals
- Niemotko, Tolan, Carey, "Student Engagement in the Online Environment" The CPA Journal, https://www.cpajournal.com/2020/10/21/student-engagement-in-the-online-environment/
- Niemotko, Tolan, Figueroa, "Mid-Hudson Chapter Members Mentor Accounting Students: An Effective Collaboration" The Trusted Professional, NYSSCPA Publication, (Fall 2020).
- Niemotko, "The IRS Limits Loan Forgiveness in the Paycheck Protection Program" Accounting Today, https://www.accountingtoday.com/magazine/
- Niemotko, Tolan, "Online Accounting Courses: Transition and Emerging Issues" The CPA Journal Vol. 24, No. 5.
Selected Presentations
- Niemotko, "The Importance of Ethical Corporate Behavior and the Challenge of 'Teaching' Professional Ethics," the 25th Annual Conference of the National Business and Economics Society (March 2025)
- Niemotko, "The Accounting (CPA) Evolution in the United States and the Focus on Professional Ethics," The Athens Institute for Education and Research, 22nd Annual International Conference on Accounting. (July 2024)
- Niemotko, "The Challenge for American Businesses to Remain Competitive: A Consideration of Payroll Taxes and Employee Fringe Benefits in the United States," The Athens Institute for Education and Research, 21st Annual International Conference on Accounting (July 2023)
- Niemotko, Esposito, Navigating the TCFD, SEC, and ISSB Climate Disclosure Requirements, Tech Session Webinar NYSSCPA CPE (2022)
- Niemotko, The Accounting Evolution: Revamping the Accounting Education in the United States, The Athens Institute for Education and Research, 20th Annual International Conference on Accounting (2022)
- Niemotko, Tolan, Approaching Universal Justice through Sustainable Business Practices, Dominican Higher Education Colloquium: Weaving a Tapestry of Universal Justice (2022)
- Niemotko, Tolan, Sustainability Accounting and Reporting: The Evolution of Management Accountability, Northeast Business and Economics Association (NBEA) Conference (2021)
- Niemotko, The Future of Accounting Education, NYSSCPA Accounting Educator Symposium Panel Presentation (2021)
- Niemotko/Tolan, Incorporating Sustainability into the Accounting Curriculum, Venture Fest Program, SUNY New Paltz (2021)
- Niemotko, Tolan, Kravtiz, Sustainability Accounting and Reporting (SAR): The Accountant's Role Moving Forward, The Athens Institute for Education and Research, 19th Annual International Conference on Accounting (2021)
- Niemotko, Kravitz, "The 10K and the Search for Meaning - Has Financial Reporting Lost Its Way?" NYSSCPA, The Sustainability Accounting and Reporting Committee Continuing Education (CPE) Training for CPAs (2020)
- Niemotko, Tolan, "Sustainability Reporting: Perspectives and Approaches" The American Accounting Association (AAA), Impact the Future Conference, Panel Presentation
Teaching Awards
- New York State Society of Certified Public Accountants (NYSSCPA) Dr. Emanuel Saxe Outstanding CPA in Education Award. (2012)
- The Association of Collegiate Business Schools and Programs (ACBSP) Teaching Excellence Award: Professor of the Year for the Northeast Region of the United States and Canada. (2002)
Professional Honors
- Appointed to the Academic Executive Council (AEC) of the American Institute of Certified Public Accountants (AICPA) (2024 – present)
- Appointed by the New York State Society of Certified Public Accountants to serve on the Governing Council of the American Institute of Certified Public Accountants (AICPA)
- Appointed to the Board of the New York State Society of Certified Public Accountants
- Appointed to the Board of the Foundation for Accounting Education (FAE)
Research Interests / Areas of Focus
- Sustainability Accounting and Reporting
- Intermediate and Advanced Accounting Issues
- Fraud Management and Forensic Accounting
- Taxation
