BS&P (Brock, Schechter & Polakoff, LLP) is an independently owned CPA firm based in Buffalo, NY, serving clients across Western New York. The firm provides integrated accounting, tax, audit, and advisory services for individuals and businesses, with a relationship-focused approach that emphasizes partner involvement, responsiveness, and continuity.

Its services include business and individual tax preparation, tax planning, CPA accounting advisory, audit and assurance, consulting, outsourced accounting, business valuation, international tax, risk advisory, and wealth management. BS&P also describes industry experience with real estate and property management, contractors, manufacturers, commercial businesses, family-owned businesses, not-for-profits, medical and dental practices, professional services, restaurants and hospitality, oil and gas, collection agencies, and credit unions.