Assurance Services Speakers Directory

Dear program organizer:

We are proud to present our Ernst & Young Speakers Directory of Americas Assurance Executives. This guide is designed to be a helpful tool for anyone responsible for identifying and selecting moderators, panelists and speakers for programs to address today’s important business issues and topics. We believe it will prove a valuable resource as you plan your organization’s meetings, seminars, conferences, symposia and webcasts.

As you browse this guide, you will nd speakers who are competent in a wide range of topics. Here are some examples:

Accounting and auditing issues

Convergence and international financial standards

Corporate governance

Entrepreneurism and growth

Equity offerings

Financial practices and procedures

Fraud and risk

Mergers, acquisitions and divestitures

Regulatory issues

Reporting standards and principles

Sustainability auditing and reporting

General: people management, diversity and strategic growth

The guide is conveniently organized with a section showing each speaker’s biography and photo. The handy cross-reference guide will help you determine a speaker’s geographical location along with the topics and issues each speaker is quali ed to address. Do you need a program on a particular topic? Just search by topic. Do you need a speaker who is local or nearby? Just search by geography. We believe this guide will help make your program planning fast and easy.

We hope you will consider one of these Ernst & Young LLP professionals for your next program.

Chuck GlazerAssociate Director, Assurance Services Ernst & Young LLP

For more information or to discuss your program needs, please contact any speaker directly or Associate Director Chuck Glazer, by email at charles.glazer@ey.com or by telephone at +1 216 583 4944.

Mary Kane Betsill

Mary Kane Betsill is an assurance services partner in the Cleveland, hio of ce of Ernst & Young LLP with more than years of

experience. She currently serves as the East Central Assurance Services Managing Partner with oversight of the audit practice in the East Central region, including nancial results, quality client service and personnel matters.

Mary has extensive experience serving a variety of global and multi-location life/health, managed care, property/casualty and insurance brokerage organizations in the Des Moines, Chicago and Atlanta of ces. She is experienced in acquisitions, derivatives, equity-indexed annuities, nancial instruments, nternational Financial Reporting Standards FRS , Sarbanes- xley requirements and insurance regulatory requirements. Her clients have included national and global nancial institutions and risk management service providers.

Within Ernst & Young LLP, she has served on the Americas Gender Equity Task Force and the Americas nsurance Steering Group. She was the program leader for the rollout of the rm’s audit deployment methodology and other audit training programs, and is a participant and reviewer in its audit quality review program.

Mary is a CPA licensed in Ohio and Georgia. She is a graduate of owa State niversity and is a member of the A CPA and the Ohio CPA Society. She is a Fellow of the Life Management nstitute and of Chartered Life nderwriting. She is a frequent speaker for both internal and external insurance industry and SEC seminars and programs.

Mary is a member of the nited Way Women of Tocqueville and is active in numerous organizations supporting children with developmental disabilities.

Mary Kane BetsillAssurance Services Managing PartnerErnst & Young LLP East Central Area

Euclid AvenueSuite 1300Cleveland, OH 11Phone: 1 1 3 Fax: 1 3 1mary.betsill@ey.com

Gary Birkenbeuel

Gary BirkenbeuelAmericas International Financial Reporting Standards Co-Market Leader, Advisory ServicesErnst & Young LLP National

South Figueroa StreetLos Angeles, CA 001Phone: 1 13 3 1Fax: 1 3 0 gary.birkenbeuel@ey.com

Gary Birkenbeuel serves as the Americas nternational Financial Reporting Standards Co-Market Leader with more than 30 years of public accounting experience. Based in the Los Angeles of ce of Ernst & Young LLP, he serves multinational publicly and privately held companies engaged in the aerospace and defense, entertainment, technology and media industries. He has extensive experience in mergers and acquisitions, joint ventures, and accounting and auditing issues related to clients served.

Gary has been a partner of Ernst & Young LLP since 1 . He served as the Paci c South West Area ndustry Leader for Technology, Communications and Entertainment for seven years and was the Paci c South West Area AABS Managing Partner for six years. He is also the Americas Assurance Leader for the Global Talent Hub Strategy.

Gary graduated from Claremont McKenna College with a BA in Economics. He was licensed to practice accounting in California in 1 and is a member of the A CPA California Society of CPAs. Gary is a board member of Junior Achievement, the Los Angeles Sports Council and the American Film nstitute.

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Mark Borowski

Mark BorowskiAssurance Services Managing PartnerErnst & Young LLP West Area

South Figueroa StreetLos Angeles, CA 001Phone: 1 13 303Fax: 1 0 1mark.borowski@ey.com

Mark Borowski is the Assurance Services Managing Partner for the West region of Ernst & Young LLP. Based in the Los Angeles of ce, he has more than years of experience. He previously served as the coordinating partner on more than 100 insurance-related entities.

Mark joined the rm’s Detroit of ce in 1 and has been involved with all facets of SEC reporting, including initial public offerings. He has been designated as an expert witness and has testi ed in matters relating to accounting and auditing issues in the insurance industry.

Mark graduated from the niversity of Michigan with a BBA and also spent nine years in the Detroit of ce and two years in the Boston of ce. He is a licensed CPA in California.

Mark is a member of the A CPA and the California Society of CPAs. He has also served as a member of the rm’s Gender Equity Task Force and the North American nsurance Steering Group.

Ann Brockett

Ann BrockettAmericas Climate Change and Sustainability Assurance Leader Ernst & Young LLP Canada National

Ernst & Young Tower, 1000, 0 nd Avenue S.W.

Calgary, AB T P E CanadaPhone: 1 03 0 01Fax: 1 03 0 ann.m.brockett@ca.ey.com

Ann Brockett leads the Climate Change and Sustainability Services Assurance practice for Ernst & Young LLP, the Canadian rm. She serves a broad range of clients and has 1 years of professional experience working with public and private clients both globally and in the Americas. n this role, Ann helps clients to identify and develop alternatives to address emerging risk areas both operationally and from a reporting perspective and also provides nancial and non-

nancial assurance services.

Ann is a subject matter professional with many years of experience serving clients across a range of industries on climate change, carbon management and sustainability. She has extensive experience serving large, global organizations. She also has familiarity with the North American greenhouse gas regulatory and market schemes, with particular knowledge of the implementation challenges of regulatory programs.

Ann has a Bachelor of Commerce honours degree from Memorial niversity of Newfoundland and is a Canadian Chartered Accountant.

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Paul Curth

Paul CurthAssurance Services Managing PartnerErnst & Young LLP National

Times SquareNew York, NY 1003Phone: 1 1 3 Fax: 1 1 3 10paul.curth_jr@ey.com

Paul Curth is the Director, Americas Capital Markets, providing advice on the quality control of assurance services provided to S foreign private issuers based in the Americas.

His responsibilities include coordinating consultations between Ernst & Young member rms’ Capital Markets Centers with the Ernst & Young LLP Professional Practice groups and updating engagement teams serving SEC registrants on current developments in accounting, auditing and SEC requirements.

Paul is the Chairman of the Center for Audit uality’s nternational Practices Task Force. He is a member of Ernst & Young LLP’s Accounting and Auditing Committee.

Paul is a licensed CPA in Ohio and New York and a member of the A CPA.

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Robert A. Esernio, Jr.

Robert A. Esernio, Jr.Government Contract Services National Practice Leader,Fraud Investigation & Dispute Services Ernst & Young LLP National

300 First Stamford PlaceStamford, CT 0 0 Phone: 1 03 330Fax: 1 3robert.esernio@ey.com

Robert Esernio is the Government Contract Services National Practice Leader for Ernst & Young LLP. He directs business advisory services to: 1 clients in a wide range of industries, who contract with or receive grants from the federal, state and local governments; and

federal government agencies, and state and local governments. Focused on mitigating compliance risk in this highly regulated environment, Bob provides a wide range of services, including assistance in preparing proposals, billings, and claims; support in contract negotiations; interpretation of relevant public laws and procurement regulations; analysis of estimating and accounting system compliance; and assisting in resolving disputes, including those requiring litigation, such as claims and qui tam matters.

Bob has been retained by contractors and the federal government and provided expert witness testimony on damage matters, and the applicability of the Federal Acquisition Regulation FAR and Cost Accounting Standards CAS , in the resolution of claims. Previously, Bob was a senior manager in the rm’s audit department, where he worked on numerous public and privately held companies, primarily those who contracted with or received grants from the government.

Bob has led the rm’s Government Contracts accounting and auditing training and participates as an advisor to audit teams in the evaluation of contract performance, estimates to complete and other

nancial reporting matters. He has assisted with due diligence reviews providing guidance on contract issues and disputes, evaluation of estimates to complete and assessment of CAS and FAR issues involving allocation of cost, allowability of costs, and evaluation of audit ndings.

Bob holds a BS/BA from Bucknell niversity and is a member of the A CPA and the New York and Connecticut State Society of CPAs. He is a past chairman of the Federal Government Contracts Committee of the New York State Society of CPAs and is also a member of the Section of Public Contract Law of the American Bar Association and the Contract Finance Committee of the National Defense ndustry Association. He is a member of the National Contract Management Association and the Association of Government Accountants.

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Mark Garcia

Mark GarciaAssurance Partner, Americas Accounting and Compliance ReportingErnst & Young LLP National

One Kennedy Square Woodward Avenue

Suite 1000Detroit, M Phone: 1 313 0 0Fax: 1 3 mark.garcia@ey.com

Mark Garcia has more than years of experience providing accounting, auditing and advisory services to our clients. He has signi cant experience in .S. Securities and Exchange Commission SEC and regulatory reporting.

Mark is originally from California, having worked in our San Francisco of ce for several years. He previously also worked in Tokyo with the Ernst & Young member rm in Japan, serving multinational clients there as regional coordinating partner. After his assignment to Japan, Mark returned to the Bay Area where he primarily served SEC reporting clients. Mark transferred to Sao Paulo, Brazil in 00 , to continue serving the multinational clients of the Brazilian member rm in South America. While in Brazil, Mark was the technical review partner for the Brazilian rm’s SEC foreign private issuer clients, and was the region’s subject matter resource on Sarbanes-Oxley Act implementation and reporting.

n addition to his overall audit responsibilities, Mark has provided various advisory services to our clients covering internal control and risk management assessments, review of internal audit functions and corporate governance. Mark has also performed numerous due diligence analyses of potential mergers and acquisitions.

Mark repatriated back to the Detroit of ce of Ernst & Young LLP in July 00 , and currently leads our Americas Accounting and Compliance Reporting group.

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Diann Gross

Diann GrossDirector of Sub-Area Professional PracticeErnst & Young LLP National

The Plaza in Clayton, Ste 1300190 Carondelet Plaza DriveSt. Louis, MO 310Phone: 1 31 90 10Fax: 1 3 0 19diann.gross@ey.com

Diann Gross is a senior partner with Ernst & Young LLP. She has been with Ernst & Young LLP for 31 years, with experience serving large, multilocation clients in a variety of industries. For the past 14 years, she has been a partner in the National Of ce Professional Practice group. n this capacity, she is responsible for the quality and risk management activities and the technical aspects of audit services, and consults with clients on a wide range of accounting, reporting and SEC issues.

Diann holds a BSBA in Accounting from niversity of Missouri St. Louis. She is a CPA, a member and past chair of the Missouri Society of CPAs and a member of the A CPA Council. Diann has been an active member of the St. Louis community throughout her professional career.

She is past chair of the board of the National Multiple Sclerosis Society Gateway Chapter and is a member of the Board of Directors of nited Way.

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Christopher Holmes

Christopher HolmesNational Director of SEC Regulatory MattersErnst & Young LLP National

1101 New York Ave. NWWashington, DC 000Phone: 1 0 3 90Fax: 1 4 441chris.holmes@ey.com

Chris Holmes serves as Ernst & Young LLP’s National Director of SEC Regulatory Matters. He is part of our National Professional Practice for Assurance Services and is based in Washington, DC.

Chris consults regularly with the SEC staff to resolve issues involving nancial accounting and disclosure matters and the interpretation

and application of SEC rules and regulations. He has extensive experience with SEC lings, securities registrations and initial public offerings. Currently, he serves as Chair of the SEC Regulations Committee of the Center for Audit Quality. He also has represented Ernst & Young LLP on the A CPA’s Task Force on Acquired n-Process Research & Development and the A CPA’s Task Force on Valuing Private Company Equity Securities. Chris has served several of Ernst & Young LLP’s largest multinational pubic companies as both the coordinating partner and the engagement quality review partner.

Chris began his career in 19 1 in the audit practice in Winston-Salem, North Carolina, where he served large public manufacturing companies. He transferred to Washington, DC in 19 9 to join that area’s Professional Practice group. After a two-year fellowship in the Of ce of the Chief Accountant at the Securities and Exchange Commission, Chris rejoined Ernst & Young LLP in 1994. As a professional accounting fellow, he was responsible for consulting with registrants on accounting and reporting matters, principally business combinations, the impairment of intangible assets, and non-monetary transactions.

Chris received his BSBA from the niversity of North Carolina at Chapel Hill. He is a member of the A CPA and the North Carolina Association of Certi ed Public Accountants. He is licensed to practice in North Carolina and the District of Columbia.

Tom Hough

Tom HoughAmericas Vice Chair, Assurance ServicesErnst & Young LLP National

Times SquareNew York, NY 1003Phone: 1 1 3 300Fax: 1 1 3 3tom.hough@ey.com

Tom Hough is Americas Vice Chair, Assurance Services. Tom is a member of the Global Assurance Services Executive Committee, which deals with assurance issues for the global Ernst & Young organization. He serves as the senior advisory partner for several major clients of Ernst & Young LLP. Tom’s responsibilities include discussions with senior management and audit committees regarding corporate governance concerns, including auditor independence and scope of services, as well as client satisfaction with Ernst & Young LLP’s services.

Tom joined Ernst & Young LLP in 19 and was admitted to the partnership in 19 . He rst served in the National Of ce in accounting research, then as an assurance practice partner for the Alabama practice Birmingham of ce and as the area Managing Partner for the Western Pennsylvania, Western New York and West Virginia practice. Tom was named Americas Vice Chair of Human Resources and relocated to New York. He returned to Atlanta to serve as the Managing Partner for the Southeast Area, which includes 1 of ces. n his current role as Americas Vice Chair, Assurance Services, Tom is based in New York.

Tom graduated summa cum laude with a BS in Accounting and an MA in Accounting with honors from the niversity of Alabama. While at the niversity of Alabama, Tom was a letterman on the men’s golf team. Tom is an active and contributing community leader and a member of the Board of Visitors at the niversity of Alabama and Wake Forest niversity.

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Michael J. nserra

Michael J. InserraPartner, Financial Services Office Advisory Practice Ernst & Young LLP National

Times Square New York, NY 1003Phone: 1 1 3 31Fax: 1 4 19michael.inserra@ey.com

Michael J. nserra is a partner of Ernst & Young LLP in the Financial Services Of ce Advisory Practice. Prior to re-joining the

rm, Michael was a member of the Board of Directors and Chief Administrative Of cer of Moore Capital Management.

Previously, Michael was the Managing Partner of Assurance and Advisory Services for Ernst & Young LLP’s Financial Services Of ce and had served on the Partner Advisory Council.

Michael earned his Bachelor of Science at Fordham niversity, College of Business Administration CBA in Public Accounting in 19 3.

Michael is a certi ed public accountant and a member of the American nstitute of Certi ed Public Accountants A CPA and New York State Society of Certi ed Public Accountants. Michael is a member of Fordham niversity CBA’s Advisory Board. Previously, he was a member of the Board of Directors of the Managed Funds Association.

Richard Jones

Richard JonesDirector, Consultations, Professional PracticeErnst & Young LLP National

Times SquareNew York, NY 1003Phone: 1 1 3 1Fax: 1 1 3 1191richard.jones@ey.com

Richard Jones is a partner of Ernst & Young LLP and the Director of Consultations, Professional Practice in our National Accounting Of ce in New York. n this role, he is responsible for assisting Ernst & Young LLP clients and engagement teams in understanding and implementing today’s complex accounting requirements.

Rich is a former member of the Accounting Standards Executive Committee AcSEC and has served as a member of numerous standard-setter working groups. Currently, he represents Ernst & Young LLP on the joint FASB/ ASB lease working group. He is also the author of numerous technical publications. Prior to joining our National Of ce, Rich served a variety of multinational clients in the nancial services, energy and manufacturing industries.

Rich is a graduate of Binghamton niversity.

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David Kane

David KaneDirector, Markets and Industry Professional Practice DepartmentErnst & Young LLP National

Times SquareNew York, NY 1003Phone: 1 1 3 0 11Fax: 1 1david.kane@ey.com

David Kane is Director, Markets and ndustry, in our Professional Practice Department in New York. n this capacity, he advises clients on S GAAP and FRS accounting and reporting matters with a particular focus on industry-related matters. David has historically focused on nancial instrument issues, including consolidation, derivative instruments, fair value and securitization transactions. He has extensive experience in accounting for off-balance sheet transactions, including formations and ongoing evaluations.

Prior to being admitted to the partnership of Ernst & Young LLP, David completed a 4-month appointment as a Professional Accounting Fellow in the Of ce of the Chief Accountant of nited States Securities and Exchange Commission SEC . n this capacity, David took a lead role in the Of ce of the Chief Accountant’s development of positions on nancial instrument matters. He was responsible for consulting with registrants on current accounting and reporting matters and overseeing of professional accounting standard-setting bodies.

David’s areas of specialization at the SEC included banking and insurance industry matters, nancial instruments and securitization issues, including special-purpose entities. He also served as an SEC Observer to numerous professional working groups. Prior to joining the SEC staff, David was a senior manager in Ernst & Young LLP’s Professional Practice Department.

David graduated from Bentley College now Bentley niversity with a BS in Accountancy and is a member of the A CPA. He is a licensed CPA in New York and Massachusetts.

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Steve Konenkamp

Steve KonenkampChief Operating Officer, Assurance ServicesErnst & Young LLP National

van Allen Jr. Blvd.Suite 1000Atlanta, GA 3030Phone: 1 404 1 44Fax: 1 0 4 3stephen.konenkamp@ey.com

Steve serves as Chief Operating Of cer, Assurance Services based in Atlanta, Ga. Prior to his current role, he was Assurance Managing Partner for the Southeast .S. Steve has served on several task forces and committees addressing a variety of practice matters, including quality matters, diversity initiatives and organization growth strategies. Steve has also served on the rm’s Advisory Council.

Steve has devoted much of his 30-year career to auditing clients in various industries. He has signi cant experience in coordinating services for SEC registrants and multinational corporations. This includes nancial statement audits, including internal control audits, periodic lings, registration statements, and consultations related to accounting, auditing and SEC matters. Steve has signi cant experience in coordinating services related to major transactions including mergers, acquisitions of Fortune 1000 companies, divestitures, exchange offers, initial public offerings and debt and equity offerings.

Steve is active in various community activities. He has served on the board and nance committee of The High Museum of Art and has held several other leadership roles in community organizations, including Zoo Atlanta, Prevent Blindness Georgia and in his church.

Steve received his BBA and MAcc from the niversity of Georgia.

Steve and his wife, Letty, have two children.

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Steven J. Kuzma

Steven J. KuzmaAmericas Leader — CorporateCompliance Advisory ServicesErnst & Young LLP National

van Allen Jr. BoulevardSuite 1000Atlanta, GA 3030Phone: 1 404 1 4 0Fax: 1 404 1 4steven.kuzma@ey.com

Steve Kuzma is the Americas Leader for the Corporate Compliance Advisory Services group in the Fraud nvestigation & Dispute Services practice of Ernst & Young LLP. With more than 30 years of experience includes providing Fortune 1000 companies and large law rms with investigative services; corporate compliance services; nancial, accounting and economic analyses; valuation assistance; and complex commercial dispute resolution support.

n his current role, Steve helps companies identify and prioritize compliance risks related to legal, regulatory or business requirements. He assists with the design and implementation of compliance programs and helps make sure those programs are integrated into the company’s processes and controls. He also helps to measure the effectiveness of existing compliance programs and makes recommendations for improvements. He has testi ed in deposition, arbitration, and in federal and state courts throughout the nited States.

Steve has signi cant experience across a range of industries, including retail, consumer and industrial products; health care; life sciences; entertainment; real estate; agriculture; utilities; and technology. He advises on commercial disputes, fraud and forensic investigations and economic valuation and damages analysis.

Steve holds a BBA from Florida Atlantic niversity and an MBA from Rollins College, both in nance and accounting. He completed postgraduate studies at Northwestern niversity’s Kellogg Graduate School and Harvard Business School. Steve is a CPA, a certi ed fraud examiner and is certi ed in nancial forensics. He is a senior member of the American Society of Appraisers with a focus on business valuation. Steve is recognized as being accredited in business valuation by the A CPA.

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Linda Lam

Linda LamAssurance Services Managing PartnerErnst & Young LLP Northeast Area

Times SquareNew York, NY 1003Phone: 1 1 3 310Fax: 1 0 39linda.lam@ey.com

Linda Lam is the Assurance Services Managing Partner for the Northeast region of Ernst & Young LLP. Based in the New York of ce, she has more than 0 years of experience with Ernst & Young LLP. She currently is responsible for several people, quality and growth initiatives, including various marketplace activities.

As an audit partner, Linda has extensive direct experience with publishing, information and media companies as well as SEC and public reporting requirements. Her knowledge of international accounting and reporting standards can be attributed to her role as the S coordinating partner, serving New York City-based subsidiaries of foreign-headquartered audit clients. Throughout her career, she has served multinational clients and strategic growth companies as coordinating or independent review partner. She recently served as the global coordinating partner on several major publishing companies.

Linda graduated from New York niversity with a bachelor’s degree in Accounting and serves as a member of the Board of Directors of Safe Horizon and formerly of the Literacy Assistance Center. Linda has been a member of the Americas Advisory Council, which is responsible for providing input and feedback to leadership, including the Chairman and CEO and Americas Managing Partner, on a broad range of issues, including strategic, operational, nancial and governance matters. She has been actively involved in many of Ernst & Young LLP’s people initiatives, including ethnic diversity, inclusiveness, community and mentoring activities.

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Diane Larsen

Diane LarsenAmericas Assurance Markets LeaderErnst & Young LLP Northeast Area

40 Westminster StreetSuite 400Providence, R 0 903Phone: 1 401 4 3 0Fax: 1 0 9diane.larsen@ey.com

Diane Larsen serves as the Markets Leader for the rm’s Assurance practice. She has more than years of experience serving various clients, focusing on the manufacturing, professional services and technology industries at both the public and private company level. n her markets role, Diane implements the rm’s Assurance practice’s strategy of protecting our existing client base and growing market share. She works directly with other member rms in the Americas in developing and implementing market activities to serve our clients and audit committees.

As an audit partner of Ernst & Young LLP, Diane has extensive experience in Sarbanes-Oxley Section 404 reporting, revenue recognition, derivatives, nancial reporting, lease accounting and other complex structures. She has worked with a wide range of public and private global companies, coordinating the Ernst & Young member rms’ service teams both domestically and internationally. She also has signi cant experience working with nternational Financial Reporting Standards.

Diane holds a BSBA in Accounting from Bryant niversity and is a CPA in Rhode sland, Massachusetts, Connecticut and Texas. She is very active in the rm’s initiatives relating to the advancement of women. She is actively involved in the Northeast Career Watch program, which focuses on advancing the careers of our women through meaningful assignments and challenging opportunities. Diane has participated in the global Ernst & Young organization’s audit Quality Review Program as well as our Peer Review Program.

Diane is a member of the A CPA and the Rhode sland Society of Certi ed Public Accountants.

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Daniel G. Lentz

Daniel G. LentzAmericas Leader — Dispute Services,Fraud Investigation & Dispute ServicesErnst & Young LLP Northeast Area

1101 New York Avenue, N.W.Washington, DC 000Phone: 1 0 3 30Fax: 1 3 1daniel.lentz@ey.com

Daniel Lentz is the Americas leader of the Dispute Services team in the Fraud nvestigation & Dispute Services practice of Ernst & Young LLP. His more than years of experience encompasses contract disputes, business interruption and lost pro ts claims; product liability; merger and acquisition disputes; reinsurance disputes; broker and agency disputes; contract disputes and other insurance-related litigation matters; fraud investigations; solvency analysis; class action lawsuits and surety and delity bond claims.

Dan’s work has involved companies in industries including government contracting, manufacturing, agriculture, oil and gas, real estate and construction, hospitality and tourism, insurance, nancial services, mining, retail, entertainment and transportation. Prior to his current role, Dan was the leader of the insurance claims team, in which he continues to play a signi cant role. He also serves on the Ernst & Young LLP consumer products and insurance advisory panels.

Dan has assisted many companies with effectively investigating, documenting, analyzing, strategizing and resolving disputes, regulatory matters and fraud or misconduct. He has served as coordinating partner on some of the practice’s largest and most complex dispute matters, including investigations, insurance claims, litigation and alternative dispute resolution matters. He has testi ed numerous times in his career, and he has served as an independent arbitrator.

Dan is a CPA and a certi ed fraud examiner. He holds a bachelor’s degree in Accounting and Economics from Roanoke College and an MBA in nance from Loyola College in Baltimore. He is an author of Business Interruption: Coverage, Claims, and Recovery, originally published in 004 by The National nderwriter Company.

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Brian Loughman

Brian LoughmanAmericas Leader, Fraud Investigation & Dispute ServicesErnst & Young LLP National

Times SquareNew York, NY 1003Direct: 1 1 3 343Fax: 1 1 1 0brian.loughman@ey.com

Brian Loughman is the Americas Leader, Fraud nvestigation & Dispute Services for Ernst & Young LLP. He has extensive experience in the investigation and remediation of bribery and corruption and accounting fraud, corporate internal investigations, money laundering investigations and litigation consulting services. He frequently presents investigative ndings to regulators including the Securities and Exchange Commission and the Department of Justice.

Brian’s clients have included major public corporations and law rms. He has managed numerous complex global and overseas investigation and remediation efforts for audit committees, management and outside counsel. nvestigative topics have included accounting fraud and restatement issues; bribery and corruption; and occupational fraud and money laundering. Brian’s experience also includes leading cross-cultural teams investigating potential FCPA violations in Asia, Latin America, Africa, the Middle East, Central and Eastern Europe.

He is a member of the American nstitute of Certi ed Public Accountants, the nstitute of Chartered Accountants, reland and the Association of Chartered Accountants, nited States. Brian has spoken extensively on topics including investigative issues, anti-corruption, FCPA and other related issues.

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Ken Marshall

Kenneth MarshallAmericas Financial Accounting Advisory Services Leader Ernst & Young LLP National

Times SquareNew York, NY 1003Phone: 1 1 3 9Fax: 1 1 3 1143kenneth.marshall@ey.com

Ken Marshall, a partner at Ernst & Young LLP with more than 3 years of experience in technical accounting, regulatory compliance and assurance and advisory services, is co-leader of Financial Accounting Advisory Services practice FAAS for Ernst & Young LLP.

Ken has experience in accounting and regulatory consulting for global nancial services institutions and multinational corporations with complex requirements for nancial instrument accounting. He has served as the global Ernst & Young organization’s representative to the Basel Accounting Task Force, the Financial Stability Board, the .S. Securities & Exchange Commission, and the nternational Monetary Fund, representing the practitioner’s view on accounting and regulatory issues relating to the current credit crisis. Recently, he was appointed to the Financial Accounting Standards Advisory Council.

The FAAS practice advises Ernst & Young LLP’s clients on the implications of large-scale accounting change, and includes professionals deeply versed in S GAAP, nternational Financial Reporting Standards FRS , and GAAP. The practice assists clients in project planning for accounting and systems change, provides T implementation project support, and advises on technical matters relating to the ongoing effort of the FASB and the ASB to converge global accounting standards. Ken’s leadership responsibilities include developing and implementing the strategy for managing accounting change, developing thought leadership for clients, and client service delivery, along with education programs, training nance and accounting policy personnel and change enablement.

While a partner with the On-Call Consulting practice in New York, he advised a number of investment banks on mergers and acquisitions, accounting for derivatives, securitization and share-based compensation.

Ken received his MBA at The Wharton School of the niversity of Pennsylvania in 1993. He earned his BS at Boston College in 19 .

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Allen Melton

Allen MeltonAmericas Leader —Insurance Claims Services Ernst & Young LLP National

3 3 Victory AvenueSuite 000Dallas, T 19Phone: 1 14 9 9 39Fax: 1 9 1 9allen.melton@ey.com

Allen Melton is the Americas Leader, nsurance Claims Services for Ernst & Young LLP. His responsibilities include providing nancial, economic and strategic advice to companies with complex business problems and disputes.

Allen has spent most of his career in the commercial insurance industry with an emphasis on business interruption, as well as working the in litigation support and audit. Allen has provided expert witness testimony at trial. He has assisted in the resolution of more than

3 billion in insured claims across various elds, such as: agribusiness, airlines, automotive, beverages, chemicals, commercial banking, consumer products, nancial services, food and drug stores, food production, health care, higher education, hospitality, industrial and farm manufacturing, mining, oil and gas, pharmaceuticals, railroads, retail, sports and entertainment, and technology.

Allen has supervised and performed numerous insurance claims procedures and tasks to calculate business interruption, property damage ad mitigating/extra expenses and other economic losses. He has handled claims on six different continents stemming from damages as a result of events, such as hurricanes in the S Gulf Coast, earthquakes in Asia, the September 11th terrorist attack, mudslides in Venezuela, ice storms in Europe, ooding in Australia and the K Bunce eld Oil Depot explosion.

Allen is a CPA and is certi ed in nancial forensics. He provides industry thought leadership regularly via presentations at the National R MS Conference and other risk and insurance industry events. He is frequently requested to publish articles in Riske & Insurance, Risk Management magazine and various nancial and insurance industry publications. He is a co-author of The Business Interruption Book: Coverage, Claims, and Recovery, nd edition, by The National

nderwriter Company.

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Danita Ostling

Danita Ostling Americas IFRS Technical LeaderErnst & Young LLP National

Times SquareNew York, NY 1003Phone: 1 1 3 Fax: 1 33 14danita.ostling@ey.com

Danita Ostling is a partner with Ernst & Young LLP in our Americas Professional Practice Department with more than 30 years of experience, and since July 00 has served as the Americas FRS Technical Leader. She is responsible for coordinating the rm’s FRS technical accounting guidance and consultative services within the Americas practice. She also is a member of the rm’s Global FRS Policy Committee.

Prior to her appointment as Americas FRS Technical Leader, Danita served eight years in London with Ernst & Young Global as the Deputy Director of Global Professional Practice where she had responsibility, among other things, for overseeing and coordinating the global rm’s professional practice policies and procedures, including those related to international accounting and auditing standards.

From 1993 to 1999, Danita was a vice president in the Corporate Accounting Policy and Advisory Group of Citigroup, where she was responsible for monitoring the activities of various accounting standard-setting bodies and for formulating Citigroup’s accounting and reporting policies and procedures to implement new technical accounting standards. Her responsibilities also included daily consultation with various Citigroup business units on the accounting rami cations of a variety of transactions.

Before joining Citigroup, she was a project manager on the research and technical activities staff of the Financial Accounting Standards Board, where she was assigned to various aspects of the nancial instruments project and had primary responsibility for nancial institution-related inquiries. Prior to that, she was a senior manager in the National Accounting Services department of the New York National Of ce of Ernst & Young LLP. And, before transferring to National Of ce, she was an audit manager in our Dallas of ce, where she focused on clients in the nancial services industry.

Danita earned a BS in Accounting from the niversity of Arkansas at Little Rock. She is a licensed CPA in New York and Texas.

Al Paulus

Alan G. PaulusAmericas Director of Professional Practice — AuditingErnst & Young LLP East Central Area

9 Euclid AvenueSuite 1300Cleveland, OH 4411Phone: 1 1 3 09Fax: 1 301 130alan.paulus@ey.com

Al Paulus is the Americas Director of Professional Practice — Auditing for Ernst & Young LLP. Based in Cleveland, he has more than 30 years of experience serving a wide variety of clients, primarily in the manufacturing industry. Currently, he directs Professional Practice activities in a number of areas, including auditing standards (e.g., those under consideration or issued by the PCAOB and the A CPA’s Auditing Standards Board and audit methodology (e.g., adaptation of the Ernst & Young Global Audit Methodology for audits of S SEC issuers . Al also oversees audit implementation, development and deployment of guidance, tools, templates and learning.

Al has served as an audit partner on a number of Ernst & Young LLP’s public and private company clients, including several large global multi-nationals. He also has served as the engagement quality review partner on a number of Ernst & Young LLP’s large public company clients. He also serves the Ernst & Young global organization as the leader of the Americas Global Account Partner group and represents Ernst & Young LLP on the East Central Area Audit Committee Network. Al previously served as the Senior Client Service Partner for the East Central Area, as National Director of Audit Standards, involved in audit methodology, internal control and other attestation-related services, audit quality control, internal auditing matters and the development of publications for audit committees, as a member of the Auditing Standards Board and Audit ssues Task Force and as Ernst & Young LLP’s representative at the July 003 PCAOB Roundtable Discussion on Section 404.

Al graduated with a BS in Mathematics from the niversity of Notre Dame. His outside af liations include serving as Vice President and Treasurer of the Cleveland Salvation Army Advisory Board, member of the Board of Trustees and Treasurer of the Cleveland Play House, member of the Board of Trustees of the Bay Village Foundation, and member of The nion Club and Westwood Country Club.

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Paul A. Penler

Paul A. PenlerExecutive DirectorProfessional Practice — Auditing/Assurance ServicesErnst & Young LLP National

9 Euclid AvenueSuite 1300Cleveland, OH 4411Phone: 1 1 3 310Fax: 1 334 0 1paul.penler@ey.com

As part of the Assurance Professional Practice group of Ernst & Young LLP, Paul Penler focuses on bringing new services and service enablers (e.g., tools to market. He is responsible for identifying, evaluating and accelerating the development and implementation of improved auditing processes and tools. n this role, his responsibilities include serving clients, authoring thought leadership pieces, participating in industry initiatives and market testing of new services and service enablers. Paul has presented at numerous international conferences and has been quoted by more than 0 publications.

Paul also leads the rm’s Global and S BRL Consortium and market outreach activities. Paul has been the rm’s representative to the BRL nternational and .S. Consortium since its founding in 1999 and has been the Chair of BRL .S. and the Vice-Chair of

BRL nternational. BRL nternational is a consortium of over 00 companies working on the standardization of nancial reporting.

n addition, Paul has spent more than 1 years providing a wide range of assurance and advisory services in several industries, for clients in the Dallas, Washington DC and Cleveland of ces of Ernst & Young LLP.

Paul is a CPA, certi ed government accountant and graduated with a BBA from the niversity of Texas and an MS from the niversity of North Texas.

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Carlo Pippolo

Carlo PippoloPartner, Director, Accounting Standard Setting, Accounting Standards DepartmentErnst & Young LLP National

Times SquareNew York, NY 1003Phone: 1 1 3 1 90Fax: 1 3 90 3carlo.pippolo@ey.com

Carlo Pippolo is a partner and the Director, Accounting Standard Setting in Ernst & Young LLP’s Accounting Standards Department in New York. Carlo is responsible for leading Ernst & Young LLP’s efforts involving standard-setting activities of the Financial Accounting Standards Board (FASB .

Carlo is a member of the FASB’s Emerging ssues Task Force and the nstitute of Management Accountants’ Financial Reporting Committee. Prior to joining the rm’s Accounting Standards group, Carlo served as an auditor in our Houston of ce and in the National SEC Practice in Washington, DC. He also participated in a two-year fellowship at the Financial Accounting Standards Board, and worked for two years in the SEC’s Division of Corporation Finance.

Carlo is a graduate of the niversity of Houston and is a licensed CPA in Texas, New York and Connecticut.

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John Rife

John H. RifePartner — Professional Practice — AuditingErnst & Young LLP East Central Area

9 Euclid AvenueSuite 1300Cleveland, OH 4411Phone: 1 1 3 3Fax: 1 0 3 3john.rife@ey.com

John Rife is a partner in Ernst & Young LLP’s Professional Practice — Auditing group and is based in Cleveland, Ohio. John’s responsibilities include developing audit guidance and procedures, commenting on proposed auditing standards, participating in various professional standard-setting activities and consulting with auditors on a variety of auditing matters.

John has extensive experience in evaluating systems of internal control over nancial reporting and frequently consults with auditors and their clients on their efforts to address the requirements of Section 404 of the Sarbanes-Oxley Act. John has participated as a leader in numerous training programs on evaluating internal control.

From 1999 to 00 , John was a partner in Ernst & Young LLP’s Transaction Advisory Services group, where he directed nancial due diligence services for clients. Previously, he was a partner in the Professional Practice — Auditing group from 199 to 1999 and was responsible for developing guidance for delivering attestation services and policies and procedures for a number of non-assurance and advisory services. Prior to 199 , John was a senior manager in the Assurance Services group focusing on audits of public and nonpublic companies.

John is a CPA and CMA and is a graduate of Ohio Northern niversity.

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Ruby Sharma

Ruby SharmaPrincipal — Professional PracticeErnst & Young LLP National

Times SquareNew York, NY 100 3Phone: 1 1 3 00Fax: 1 9 041ruby.sharma@ey.com

Ruby Sharma is a principal in Ernst & Young LLP’s Professional Practice group responsible for engagement with Boards and audit committees. With more than 0 years of experience in internal corporate investigations, white-collar fraud, damage assessment, accounting and

nancial issues and contract disputes, her work includes inventory, contract accounting and pricing, purchase price disputes and nancial statement accounting practices and procedures. She has provided analysis of nancial, economic and accounting issues in internal investigations, discovery and pre-trial analysis, deposition preparation and assistance in arbitrations.

Ruby has assisted with S Securities and Exchange Commission (SEC and other regulatory examinations, inquiries and investigations and provided independent guidance in numerous types of investigations, including internal, Foreign Corrupt Practices Act (FCPA , and audit and special committee investigations. She has also reconstructed events from imperfect data, unraveling complex nancial transactions and conducting forensic examinations and interviews.

Ruby has worked in various industries, including banking, insurance, pharmaceutical, consumer and industrial products, telecommunications, media and entertainment. She has performed due diligence in management buyouts, initial public offerings, joint ventures, mergers and acquisitions and company restructurings throughout Europe, Asia and the Americas.

Ruby is a fellow of the nstitute of Chartered Accountants in England and Wales. She holds a bachelor’s degree in Economics from Delhi niversity in ndia and has completed the Kellogg School of Management’s Executive Program at Northwestern niversity. Ruby is the editor and co-author of the American nstitute of Certi ed Public Accountants (A CPA publication, The Guide to Investigating Business Fraud. She served as a visiting faculty at Princeton niversity and Cornell niversity, an Executive-in-Residence at Adelphi niversity, and a faculty at the DirectWomen Board nstitute. Ruby is also a Board of Trustee member of the Princeton HealthCare System.

Robert Thorburn

Robert ThorburnAssurancePeople LeaderErnst & Young LLP Southeast Area

4130 ParkLake AvenueSuite 00Raleigh, NC 1Phone: 1 919 9 1 Fax: 1 919 9 1 99robert.thorburn@ey.com

Bob Thorburn serves as the Assurance People Leader for Ernst & Young LLP. Bob joined Ernst & Young LLP in 19 4 and was admitted to the partnership of Ernst & Young LLP in 199 . With more than years of experience, he oversees all people initiatives and leadership responsibilities for the rm’s assurance practice.

Bob served as the Of ce Managing Partner of the Raleigh of ce of Ernst & Young LLP for ve years before becoming Assurance People Leader. As a core assurance audit partner and a business risk advisory partner, he has actively served a variety of clients in the retail, technology, telecommunications and real estate, hospitality and construction industries. He has extensive experience serving both emerging growth companies and large SEC registrants in the Triangle Community and Southeast Area. He has signi cant SEC and transactional experience, including initial public offerings, follow-on offerings, acquisitions, joint ventures, recapitalizations and private nancings.

From an advisory client-serving perspective, Bob serves as coordinating partner for the rm on several international clients and a large university system. n addition to client responsibilities, Bob has served in a leadership capacity over the years as the SESA Real Estate Market Segment Team Leader, the Carolinas Recruiting Leader, Senior Executive Partner of the SESA Career Watch Program and Recruiting Coordinating Partner for NC Chapel Hill.

Bob holds a BS from Northeastern niversity and is a CPA in North Carolina. He plays an active role on different committees and task forces at niversity of North Carolina — Kenan-Flagler School MAC Program, North Carolina State niversity and niversity of North Carolina at Wilmington.

Bob serves the global Ernst & Young organization on its Americas Assurance Operating Committee. He is an active member of the Council for Entrepreneurial Development (CED , Greater Raleigh Chamber of Commerce and also a member of the A CPA and the North Carolina Association of Certi ed Public Accountants.

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Valerie Williams

Valerie WilliamsAssurance ServicesManaging PartnerErnst & Young LLP Southwest Area

1401 McKinney StreetSuite 1 00Houston, T 010Phone: 1 13 0 1 14Fax: 1 13 0 1 01valerie.williams0 @ey.com

Valerie Williams is the Assurance Services Managing Partner for Ernst & Young LLP’s Southwest Area. As such, she is responsible for managing the audit practice for Texas, Colorado, Arizona, Louisiana, Oklahoma and Arkansas. Valerie has 30 years of experience serving a variety of clients, primarily energy and technology companies, with an extensive focus on SEC issues. She was previously a national of ce partner in Ernst & Young LLP’s Professional Practice Group located in Houston. n that role, Valerie was responsible for providing technical consultation, assistance and guidance on complex accounting and reporting issues.

Valerie is a member of the nclusiveness Advisory Council where she provides thought leadership and guidance on inclusiveness activities of the global Ernst & Young organization. She has served as chair of the Ernst & Young LLP Partner Advisory Council where she provided input and guidance to Ernst & Young LLP’s leadership. Valerie has also served as a member of the Women’s Leadership Conference Steering Committee. She has been involved in several programs sponsored by Ernst & Young LLP’s national of ce. She served a three-year residency in the Professional Practice Group in New York and served as a member of the National Audit nnovation Task Force in Cleveland.

Valerie is currently a member of the Board of Directors of the Greater Houston YMCA, and Vice Chair of the Board of Directors of the Houston Downtown Management District, which is an organization created by the city to promote and encourage business, tourism, arts and entertainment in downtown Houston. She has also served on the board of several other charitable and civic organizations, including the Houston Area Women’s Center.

Valerie received a bachelor’s degree from the niversity of North Texas and a master’s degree in Business Administration from the

niversity of Houston. She is a member of the American nstitute of Certi ed Public Accountants and the Texas Society of CPAs. Valerie is licensed to practice in Texas and Louisiana and is a member of the

niversity of Houston’s accounting advisory board.

Gregory E. Wolski

Gregory E. WolskiPartner — Fraud Investigation & Dispute ServicesErnst & Young LLP Midwest Area

1 N. Wacker DriveChicago, L 0 0Phone: 1 31 9 33 3Fax: 1 9 gregory.wolski@ey.com

Greg Wolski is a partner and CPA in Ernst & Young LLP’s Fraud nvestigation & Dispute Services practice with more than 31 years of experience in due diligence, litigation, accounting and auditing as well as other advisory services. Greg serves as the practice leader for Transaction Risk Services, including purchase price disputes, Foreign Corrupt Practices Act and anti-corruption due diligence, private equity anti-corruption compliance, transaction fraud and forensic due diligence. Greg focuses on accounting and nancial issues and disputes in the distribution and manufacturing industries, including inventory contract accounting and pricing, environmental costs and expenses, project management, purchase price disputes and nancial statement accounting practices and procedures.

Greg has managed more than 400 due diligence engagements involving targets in the automotive, chemical, food processing, furniture, paper, plastic, printing, publishing, retailing, technology, teminalling and warehouse businesses. Greg has advised strategic and private equity clients in connection with transactions ranging in size from dot-com startups to more than $10 billion in revenue. He has also served as the global coordinating audit partner for numerous public companies.

Greg has served as an independent arbitrator or as an expert on more than 00 mergers and acquisitions (M&A matters. He has also served as a technical consultant and independent partner on accounting and

nancial reporting issues, due diligence and litigation and advisory services issues for public and private clients.

Greg has been a frequent speaker on SEC, accounting and M&A topics and has authored numerous articles on mitigating M&A disputes, forensic due diligence and Foreign Corrupt Practices Act and anti-corruption due diligence.

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ulatory

Cross reference by SpeakerMary Betsill 9, 13, 17, 19

Gary Birkenbeuel 5, 6, 9, 14

Mark Borowski 5, 6, 7, 9, 10, 11, 13, 15, 17, 18

Ann Brockett 4

Paul Curth 7, 13

Robert A. Esernio, Jr.21

Mark Garcia1, 9

Diann Gross7, 13

Christopher Holmes 7, 8

Tom Hough 5, 9, 13, 15, 16, 17

Mike Inserra3

Richard Jones7, 13, 18

David Kane 3, 5, 7, 14, 18

Steve Konenkamp 5, 6, 13, 18

Steven J. Kuzma1, 2, 5, 6, 7, 11, 16

Linda Lam 1, 5, 6, 7, 9, 11, 13, 15, 17, 18, 19

Diane Larsen 2, 5, 6, 7, 8, 9, 10, 11, 13, 14, 15, 17, 18, 19

Daniel G. Lentz 2, 11, 13

Brian Loughman2, 7, 11

Ken Marshall14

Allen Melton 11

Danita Ostling7, 13, 14, 18, 19

Al Paulus5, 7, 11, 13, 17

Paul Penler7, 11, 13, 20

Carlo Pippolo7, 13, 18

John Rife7, 13, 17

Ruby Sharma5, 6, 9, 19

Robert Thorburn9, 10, 15

Valerie Williams 5, 6, 7, 9, 11, 13, 15, 16, 18, 19

Gregory E. Wolski2, 11

Topics1. Accounting compliance and reporting

2. Acquisitions, divestitures and mergers

3. Asset management

4. Climate change and sustainability auditing and triple-bottom-line reporting

5. Corporate audit committees

6. Corporate governance and reporting

7. Current and developing regulatory rules and issues (SEC, FASB, etc.

8. Debt and equity offerings/ initial public offerings ( POs

9. Diversity and inclusiveness

10. Entrepreneurism and growth

11. Fraud and risk assessment and management

12. Funding and liquidity

13. General accounting and auditing issues

14. nternational Financial Reporting Standards ( FRS

15. People management and development

16. Protecting nancial reputation

17. Quality audit practices, procedures and methods

18. S Generally Accepted Accounting Principles (GAAP

19. Women and minorities in business

20. XBRL and issues regarding elecronic business reporting

21. Federal government contracting and related accounting and auditing issues

1. Accounting compliance and reportingMark Garcia, Linda Lam

2. Acquisitions, divestitures and mergersDiane Larsen, Brian Loughman, Gregory E. Wolski

3. Asset managementDavid Kane, Mike Inserra

4. Climate change and sustainability auditing and triple-bottom-line reportingAnn Brockett

5. Corporate audit committeesGary Birkenbeuel, Mark Borowski, Tom Hough, David Kane, Steve Konenkamp, Linda Lam, Diane Larsen, Al Paulus, Ruby Sharma, Valerie Williams

6. Corporate governance and reportingGary Birkenbeuel, Mark Borowski, Steve Konenkamp, Linda Lam, Diane Larsen, Ruby Sharma, Valerie Williams

7. Current and developing regulatory rules and issues (SEC, FASB, etc.)Mark Borowski, Paul Curth, Diann Gross, Christopher Holmes, Richard Jones, David Kane, Linda Lam, Diane Larsen, Brian Loughman, Danita Ostling, Al Paulus, Paul Penler,Carlo Pippolo, John Rife, Valerie Williams

8. Debt and equity offerings/ initial public offerings (IPOs)Christopher Holmes, Diane Larsen

9. Diversity and inclusivenessMary Betsill, Gary Birkenbeuel, Mark Borowski, Mark Garcia, Tom Hough, Linda Lam, Diane Larsen, Robert Thorburn, Ruby Sharma, Valerie Williams

10. Entrepreneurism and growthMark Borowski, Diane Larsen, Robert Thorburn

11. Fraud and risk assessment and managementMark Borowski, Linda Lam, Diane Larsen, Brian Loughman, Al Paulus, Paul Penler, Valerie Williams, Gregory E. Wolski

12. Funding and liquidityPlease contact Chuck Glazer at charles.glazer@ey.com or +1 216 583 4944 for a speaker from our Transaction Advisory Services.

13. General accounting and auditing issuesMary Betsill, Mark Borowski, Paul Curth, Diann Gross, Tom Hough, Richard Jones, Steve Konenkamp, Linda Lam, Diane Larsen, Danita Ostling, Al Paulus, Paul Penler, Carlo Pippolo, John Rife, Valerie Williams

14. International Financial Reporting Standards (IFRS)Gary Birkenbeuel, David Kane, Diane Larsen, Ken Marshall, Danita Ostling

15. People management and developmentMark Borowski, Tom Hough, Linda Lam, Diane Larsen, Robert Thorburn, Valerie Williams

16. Protecting nancial reputationTom Hough, Valerie Williams

17. Quality audit practices, procedures and methodsMary Betsill, Mark Borowski, Tom Hough, Linda Lam, Diane Larsen, Al Paulus, John Rife

18. US Generally Accepted Accounting Principles (GAAP)Mark Borowski, Richard Jones, David Kane, Steve Konenkamp, Linda Lam, Diane Larsen, Danita Ostling, Carlo Pippolo, Valerie Williams

19. Women and minorities in businessMary Betsill, Linda Lam, Diane Larsen, Danita Ostling, Ruby Sharma, Valerie Williams

20. XBRL and issues regarding elecronic business reportingPaul Penler

21. Federal government contracting and related accounting and auditing issuesRobert A. Esernio, Jr.

Cross reference by Topics

Mary BetsillCleveland, Ohio

Gary BirkenbeuelLos Angeles, California

Mark BorowskiLos Angeles, California

Ann BrockettCalgary, AB Canada

Paul CurthNew York, New York

Robert A. Esernio, Jr. Stamford, Connecticut

Mark GarciaDetroit, Michigan

Diann GrossSt. Louis, Missouri

Christopher HolmesWashington, DC

Tom HoughNew York, New York

Michael J. InserraNew York, New York

Richard JonesNew York, New York

David KaneNew York, New York

Steve KonenkampAtlanta, Georgia

Steven J. Kuzma Atlanta, Georgia

Linda LamNew York, New York

Diane LarsenProvidence, Rhode Island

Daniel G. Lentz Washington, DC

Brian LoughmanNew York, New York

Ken MarshallNew York, New York

Allen Melton Dallas, Texas

Danita Ostling New York, New York

Locations

loc

cations

Al PaulusCleveland, Ohio

Paul PenlerCleveland, Ohio

Carlo PippoloNew York, New York

John Rife Cleveland, Ohio

Ruby SharmaNew York, New York

Robert ThorburnRaleigh, North Carolina

Valerie WilliamsHouston, Texas

Gregory E. WolskiChicago, Illinois

Notes

For more information or to discuss your program needs, please contact any speaker directly or Associate Director Chuck Glazer, by email at charles.glazer@ey.com or by telephone at +1 216 583 4944.

About Ernst & YoungErnst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 1 ,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve their potential.

Ernst & Young refers to the global organization of member rms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a K company limited by guarantee, does not provide services to clients. For more information about our organization, please visit www.ey.com.

011 Ernst & Young LLP. All Rights Reserved.

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This publication contains information in summary form and is therefore intended for general guidance only. t is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither Ernst & Young LLP nor any other member of the global Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor.