Marc Rayner

Marc Rayner is the practice owner of Rayner CPA LLC with over 20 years of experience. He holds a BS in Accounting from Yeshiva University and is a registered CPA in both New York and California.  

Marc began his career at the Audit firm of Grant Thornton LLP where he worked on Audits ranging from Banking to Non-Profit to Real Estate & Law Firms. From there he spent years in the banking and wholesale industries where he worked on Financial Planning & Analysis and in the CFO group for many of internal divisions within.  

In 2009 Marc decided to open Rayner CPA to better serve a growing generation of clients underrepresented in Small Business and Freelance who needed help and guidance in tax & accounting related services.   

Marc lives in the Sugar Hill neighborhood of Harlem with his two cats, Mimi and Maggie. When not working Marc enjoys spending time traveling and also volunteering with many organizations and community groups. Marc was also the Volunteer CFO and board committee member for Heritage of Pride (Pride NYC) for many years. 

Patricia Hardiman

Patricia Hardiman is the Office Manager at Rayner CPA and has been in this position since 2010.

Prior to joining Rayner CPA Pat served as an Office Manager in the mortgage industry in Howell, NJ where she supported all operations and administration. She attended Middlesex County College in Edison, NJ. 

Pat is the mother of two beautiful daughters who are both in the accounting industry.  When Pat isn’t working she keeps very involved in her family as both of her daughters played collegiate softball. She also has been involved in her community for various causes. 

Pat has been pursuing her degree in accounting and is involved in our day to day payroll, sales tax and IRS compliance.