Instructors

Charles Hester
Charles (Chuck) Hester, Sr. served as the Western District Inspector General and Audit Manager for the Federal Emergency Management Agency (FEMA) until his retirement in 1995. Chuck is currently an instructor for various organizations, including Graduate School’s Government Audit Training Institute in Washington, DC, and the Pacific Islands Training Institute in Honolulu, HI. Chuck has also taught for the Association of Government Accountants’ Education and Research Foundation, the California Association of State Auditors, and various other accounting and auditing professional organizations.

In addition, Chuck has served as a Special Consultant for the Asian Development Bank, the Supreme Court of the Republic of Palau and for various CPA firms. In addition, Chuck has served as the Team Leader or Team Member for External Peer (Quality Control) Reviews for numerous national, state, and local audit agencies.

Chuck is a member of various professional auditing and accounting organizations and has written several articles that have been published in professional journals. Chuck is Certified in Financial Forensics by the AICPA. In California, Chuck currently serves as member of the Qualifications Committee for the California Board of Accountancy. Chuck was also appointed to the California State Bar’s Commission on Judicial Nominees Evaluation. In the past Chuck has served on the Disciplinary Board of the Oregon State Bar and no the Oregon Boards of Geologists, Engineers, and Land Surveyors.

Chuck is the recipient of the Faculty Excellence Award from the Graduate School. Chuck has also received numerous other awards including the Jack Birkholz Leadership Award presented by the Western Intergovernmental Audit Forum and the Education and Training Award presented by the National Association of Government Accountants.
Sonia Luna
In 2004, Sonia Luna, CPA, CIA, CRMA, CGAP founded Aviva Spectrum, a boutique compliance consulting firm headquartered in Los Angeles, California with affiliate offices in a wide variety of international locations such as Hong Kong, China and India. The mission of creating Aviva Spectrum was to help public and private organizations improve their understanding and application of the tenets of the Sarbanes-Oxley Act of 2002. In practice, this vision of leadership materialized into a unique compliance methodology supported by two titanic guiding frameworks: COSO and CobIT, which help organizations mitigate risk while maximizing overall shareholder value.

She has presented over 90 courses on topics related to COSO’s New 2013 Framework, audit, SOX and compliance related matters catering to an audience of Board Members, Chief Executive Officers, Chief Financial Officers and Chief Compliance Officers and their support staff. She has served as a subject matter expert on legal matters dealing with audit and internal audit standards since 2008. She has been quoted in both the LA Business Journal and the AICPA prestigious Journal of Accountancy.

Sonia’s initial public accounting experience began at Arthur Andersen, SingerLewak and later became an audit manager at Ernst & Young. Sonia earned a Bachelor of Science Degree in Accounting from the California State University at Northridge, California. Sonia is an elected board member of the Los Angeles Chapter of the Institute of Internal Auditors and is a member of ISACA, the American Institute of Certified Professional Accountants and the California Society of Certified Public Accountants. In addition, Sonia served on nonprofit boards such as the Chief Financial Officer of AID FOR AIDS and the Orange County, California chapter of ALPFA (Association of Latino Professionals in Finance and Accounting).

To obtain additional information please visit www.AvivaSpectrum.com
Keith Mautner
Keith Mautner, CPA/CFF/CGMA, CFE, CMA and President of FAILSAFE CPA, began his career as an auditor for Big Four accounting firm Deloitte & Touche. Later, he was a controller, a chief financial officer, and then worked in SEC reporting for a public company. From 1997-2008, Mr. Mautner was a forensic accountant at law firms Milberg Weiss, Lerach Coughlin and Coughlin Stoia, working as in-house accounting expert, and supporting testifying experts.

Mr. Mautner has extensive experience with well-publicized alleged accounting frauds by public companies, including Enron, UnitedHealth, Dynegy, Dollar General, Honeywell, Oracle, Qwest and Gemstar-TV Guide, and led forensic investigations into numerous "audit failures." Mr. Mautner has helped counsel recover and return to shareholders about $2.5 billion in losses from alleged securities fraud, with settlement contributions from 66 parties in 45 unique cases. He has a lengthy history of finding missed, or misunderstood, accounting evidence and developing allegations sufficient to sustain previously dismissed, and previously unpled, accounting and auditor claims.

FAILSAFE CPA (2008-date) provides a wide range of forensic accounting services. We are experienced, shrewd and a cost-effective alternative to larger firms. We advise counsel on briefing and discovery of accounting issues in complex litigation, and perform sufficiency of production reviews to identify and resolve critical gaps in evidence. We analyze, summarize and explain accounting reports, financial statements, auditor work papers, Securities & Exchange Commission (SEC) Rules & Regulations, authoritative accounting literature and all related testimony, communications and other evidence. Separately, we offer turnkey accountant deposition support and provide other independent services including fraud investigation, valuation, audit support and Alternative Dispute Resolution. In all of our engagements, FAILSAFE CPA is objective, professional and reliable.
Paul McCormack
Paul has over 18 years of fraud prevention and investigation experience. He previously held positions with SunTrust, Ernst & Young, Delta Air Lines, PricewaterhouseCoopers, and Putnam Hayes & Bartlett. Paul frequently speaks on topics involving corporate fraud, ethics, commercial banking, intellectual property and litigation consulting.

Paul also provides freelance writing and consulting services to over 20 companies. His articles have appeared in numerous publications including the Westlaw Journal - Bank & Lender Liability, The Paypers, the Atlanta Journal Constitution and The White Collar Crime Fighter.

He earned a degree in Economics with Business Law from the University of Stirling Scotland, and an MBA from the Ohio State University. He also earned a specialized degree in banking from the Graduate School of Banking at Louisiana State University. Paul is a member of the Association of Certified Fraud Examiners, and a Certified Fraud Examiner.
Edward Patton
Mr. Patton works with business owners and managers to improve financial performance and increase the value of their companies by helping them better understand historical results and the economic implications of their decisions. During his career, Mr. Patton has been involved with many debt and/or equity private and public fundings, purchases and sales of businesses, bank financing and corporate valuations. He has also been engaged in a variety of other financial projects ranging from IPOs to capital adequacy evaluations.

For the past 30 years, Mr. Patton has been providing investment banking and financial advisory services to businesses ranging from early stage to mid-sized companies. Prior to his investment banking experience, he spent seven years in public and private accounting.  Since 1994, he has been providing contract CFO and other financial and business consulting services to small to mid-sized businesses.
David Ringstrom
David is a CPA and owner of Accounting Advisors, Inc., an Atlanta-based spreadsheet consulting firm that he started in 1991. Throughout his career David has spoken at conferences on Excel, and written dozens of freelance articles about spreadsheets. He presently writes for AccountingWEB.com, and offers Excel training and consulting services nationwide.
John Rossi
John D Rossi, Ill is a seasoned and proven business leader, lecturer, accountant and financial planner with thirty plus years of business and academic experience. Mr. Rossi has led a career that included several regional CPA firms and extensive teaching. John founded the CPA firm of Rossi & Co in Allentown, PA and later merged his firm with Ellwood & Company, PC. Today, John Is an Associate Professor of Accounting at Moravian College in Bethlehem, PA. Mr. Rossi is also President of JR3 Virtuoso Solutions, Inc. specializing in financial reporting, taxation, professional training and consulting services.

John is the author of several articles related to his research interest in the area of financial reporting, taxation and personal finance. John has been quoted extensively in newspapers and magazines on issues related to his expertise. In addition, he is a frequent presenter on technical and management issues at workshops and Continuing Professional Education Seminars.

John holds an MBA from Moravian College, and a B.S. degree in Accounting & Finance from La Salle University. He holds the following professional certifications: CPA (Certified Public Accountant); CMA (Certified Management Accountant); CFM (Certified in Financial Management); and CFP (Certified Financial Planner).
Stuart Sobel
Stuart P. Sobel, EA is the president of Tax Media Network, Inc. located in Indianapolis, Indiana. He graduated in accounting from Ohio University. For 15 years, his firm, Stuart Sobel Consulting, Inc., provided tax consulting in tax planning, business creation, tax-exempt filing, strategic planning, charitable giving, employment benefits, and tax controversy issues. He has helped to create thousands of diverse businesses and nonprofit organizations including public charities, trade associations, and athletic organizations worldwide. Stuart has helped to form international entities in a number of countries including Belize, Senegal, Central African Republic, El Salvador, Mexico, Lebanon, Suriname, Guinea, Sierra Leone, Ghana, Cameroon, Bulgaria, Romania, Zimbabwe, Iraq, Philippines, Romania, Kenya, Congo, Zambia, and Nicaragua.

During the 30 years he worked for the Internal Revenue Service, Stuart held a number of positions, including revenue agent, expert witness, chief examination branch, chief review staff, and group manager. His responsibilities included oversight of audit selections, examination of tax returns, and technical approval of completed cases.

He is one of the co-authors of the Internal Revenue Service Examination Standards and was loaned by the IRS to the Russian Republic for the design of their tax system after the breakup of the Soviet Union. He also co-authored the IRS Guide for Return Selection and Examination Plans for Returns Program Managers For fourteen years, Stuart taught entrepreneurship, accounting, and tax courses as a member of the Indiana University adjunct faculty.

He currently teaches tax planning and tax controversy to CPAs and other financial professionals. He conducts training programs for trade associations, community foundations, government agencies, and private businesses. His average rating for knowledge and presentation skills exceeds 4.75 for the hundreds of presentations made to accounting, taxation, and nonprofit professionals.

Stuart was the producer and host of his own nationally syndicated radio program, Wise Choices: Taxes and Charity Today, which aired for eight years on more than 25 radio stations throughout the United States. The media has referred to Stuart as a tax expert and "The Guru of Giving." Stuart is a recognized author of four books dealing with taxation and nonprofit issues. He loves to make taxation less "taxing" for the mind and wallet!
Brynne Tillman
Brynne Tillman is co-founder of The Business Development University. Business Development University is a results driven sales training, coaching and consulting firm. BDU trains professionals internationally both private and public classes that are delivered in-person and/or virtual e-Learning. Our curriculum is focused on sales training and maximizing LinkedIn strategies for business development.

Our mission is to help people build their business without ever having to cold calling again. Our approach and methodology is centered through leveraging relationships, forming strategic referral sources, maximizing social media and becoming a center of influence within your business community.
Marjorie Yuschak
Marjorie E. Yuschak, CMA is the founder and CEO of YM Strategies, Ltd. which provides consulting services to C-level corporate executives in forensics and one-on-one coaching for presentation effectiveness. She writes articles about presentation skills for CFO Studio Magazine, a quarterly magazine designed to provide practical and useful information to CFOs.

Marj’s background is steeped in the pharmaceutical industry where she worked as a management accountant for a Fortune 25 multinational health care company with exposure to both the pharmaceutical and consumer products industries.

For nearly 17 years she was an adjunct professor of managerial and financial accounting at the Rutgers Business School and served as the faculty advisor to Beta Alpha Psi, the national accounting honor society. Marjorie currently facilitates the CMA exam preparation courses at Villanova University.

She is a member of the Raritan Valley (NJ) Chapter of the Institute of Management Accountants (IMA) and the American Society of Training and Development (ASTD). Both of these memberships support and enhance her work in managerial accounting, facilitating training courses, and coaching for presentation skills. Marjorie is actively engaged in civic support serving as the Treasurer of the Rocky Hill First Aid and Rescue Squad.