EXHIBIT 32.2

CERTIFICATION PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report on Form 10-K of Gilman + Ciocia, Inc. (the
"Company") for the fiscal year ended June 30, 2004, as amended by this Form
10K/A, as filed with the Securities and Exchange Commission on the date hereof
(the "Report"), I, Dennis Conroy, Chief Accounting Officer of the Company,
certify, pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that:

      (1)   the Report fully complies with the requirements of Section 13(a) or
            15(d) of the Securities Exchange Act of 1934; and

      (2)   the information contained in the Report fairly presents, in all
            material respects, the financial condition and results of operations
            of the Company.

By: /s/ Dennis Conroy
    --------------------------
Name: Dennis Conroy
      Chief Accounting Officer

Date: June 15, 2006