Michael Mastruzzo

Managing Director, Real Estate Practice Leader


Michael is a Managing Director at Centri Business Consulting and the leader of the firm’s Real Estate Practice. He joined Centri in June 2022 and assists in practice development across the firm’s service lines. Throughout his career, Michael has guided clients with investment vehicles which report pursuant to Financial Accounting Standards Board (FASB) 946, Investment Companies or the National Council of Real Estate Investment Fiduciaries (NCREIF), and Pension Real Estate Association (PREA) Reporting Standards. Michael’s background has allowed him to guide clients through challenges that involve accounting for complex lease transactions, purchase accounting pursuant to FASB ASC 805, Business Combinations, and evaluation of variable-interest entities and consolidation pursuant to FASB ASC 810, Consolidations.

Prior to his time with Centri, Michael spent 17 years with RSM US LLP within the audit function, where he supported both private and public clients. His background with private companies ranges from working alongside family offices to institutional investors in private equity.  As an SEC client-server, Michael gained experience in the requirements for annual 10-K and quarterly 10-Q filings, SOX compliance, debt, and equity underwritings, including initial public offerings. Further, Michael served clients going public in accordance with Reg A+. Through this, he guided clients through the initial Form 1-A filing, the annual Form 1-K filings, semi-annual Form 1-SA, and Post Qualifying Amendments. Michael’s experience allowed him to identify complex accounting issues and deliver appropriate advice to his clients. While at RSM, Michael was a part of the National Real Estate Industry Team and part of the leadership team within the firm’s Tri-State Real Estate Industry Team. In these roles, Michael helped build a cross-functional practice that operated cohesively between regions and across the lines of business. Michael was instrumental in the development of the firm’s Resource Delivery Center in India, where he worked to identify needs for training, resources, and mentor programs through the initial stages of this group’s development.

Michael received his B.S. in Finance and Accounting from the Leonard N. Stern School of Business at New York University (NYU) in 2004 and has received a certificate in Real Estate Capital Markets from NYU’s Schack Institute of Real Estate. Michael is a Certified Public Accountant in both New York and New Jersey.