Andrew M. Mintzer, CPA

Transcription

1 Adrew M. Mitzer, CPA Profile Adrew M. Mitzer has over 35 years of experiece as a Certified Public Accoutat (CPA), icludig 17 years at Erst & Youg auditig public ad privately-held compaies ad providig litigatio services. His egagemets have ivolved a wide rage of idustries, icludig fiacial services, real estate, cosumer products, etertaimet ad maufacturig. His litigatio services experiece icludes matters ivolvig accoutig priciples, auditig issues ad fraud ivestigatios. He has also developed ad istructed umerous accoutig ad auditig educatioal programs ad is a istructor for the Natioal Judicial College where he teaches accoutig, auditig ad fiacial reportig to federal ad state judges. Mr. Mitzer was a member of the Auditig Stadards Board (ASB) from 2008 through I that capacity he was oe of 19 people i the Uited States who voted o additios to ad revisios of Geerally Accepted Auditig Stadards (GAAS) that must be followed by all auditors of o-publicly traded etities. The ASB is the seior techical committee of the America Istitute of CPAs (AICPA) desigated to issue auditig, attestatio ad quality cotrol stadards applicable for o-issuers. Mr. Mitzer was previously a member of the Accoutig Stadards Executive Committee (AcSEC) of the AICPA from 2001 through I that capacity he was oe of 33 people i the Uited States who voted o additios to ad revisios of Geerally Accepted Accoutig Priciples (GAAP) that must be followed by all compaies whose fiacial statemets purport to comply with GAAP. The AcSEC was the seior techical committee at the AICPA authorized to set accoutig stadards, provide accoutig guidace ad speak for the AICPA o accoutig matters. Mr. Mitzer curretly serves o the AICPA s Professioal Ethics Executive Committee (PEEC) ad its Iteratioal Auditig Stadards Task Force. The PEEC is the seior committee of the AICPA authorized to develop stadards of ethics ad establish ad preset charges of violatios of those stadards ad the AICPA s bylaws to the Joit Trial Board for discipliary actio. Mr. Mitzer has served i may leadership capacities i the Califoria Society of CPA s (CalCPA) Accoutig Priciples & Auditig Stadards Committee, icludig servig as its chair from 1997 to He is also a vice chair of the CalCPA Board of Directors ad is the chair of its Public Policy Task Force. Mr. Mitzer is a licesed Caadia Chartered Accoutat ad a Certified Fraud Examier. Ady has bee desigated by the AICPA as Certified i Fiacial Foresics (CFF). Mr. Mitzer holds a B.A. i accoutig ad a Master of Accoutacy from the Uiversity of South Florida. page 1 of 7 Los Ageles Office Los Ageles, CA 90017

2 Adrew M. Mitzer, CPA Employmet & Educatio 2012 Preset Hemmig Morse, LLP Certified Public Accoutats, Foresic ad Fiacial Cosultats Pricipal Hemmig Morse, Ic. Director 2011 Bisk Educatio Istructor 2011 Preset Israel Bio-Egieerig Project, LP Liquidatig Co-Trustee Fiacial Educatio Resources Istructor Freema & Mills Seior Advisor Becker CPA Review Course Istructor ad author ( ) PHB Hagler Bailly, Ic. Seior Advisor 1995 Preset Adrew M. Mitzer, CPA Erst & Youg, Los Ageles office Audit ad Litigatio Services Parter Erst & Youg Professioal staff positios 1978 Uiversity of South Florida Master of Accoutacy page 2 of Uiversity of South Florida B.A. i Accoutig Los Ageles Office Los Ageles, CA 90017

3 Adrew M. Mitzer, CPA Professioal & Service Affiliatios page 3 of 7 Los Ageles Office Los Ageles, CA Certified Public Accoutat, Florida, Texas, Califoria, New York, ad Washigto, DC Chartered Accoutat, Caada (British Columbia) America Istitute of Certified Public Accoutats - Coucil, elected member (2010-preset) - Accoutig Stadards Executive Committee ( ) o Iteratioal Covergece Task Force ( ) - Auditig Stadards Board ( ) o Audit Issues Task Force o Cofirmatios Task Force o Commuicatio with those Charged with Goverace Task Force o Group Audit Task Force o Iitial Audit Egagemet Task Force o Assurace Egagemets Task Force o Reportig o Fiacial Statemets for use i other Coutries Task Force - Professioal Ethics Executive Committee (2013-preset) - Iteratioal Auditig Stadards Task Force (2006-preset) o Other Iformatio Task Force o Commuicatio with those Charged with Goverace Task Force - Relatios With The Judiciary Subcommittee (2011-preset) - Casio Idustry Accoutig Task Force ( ) - Reliability Task Force (2008) - Grassroots Virtual Pael ( ) - Certified i Fiacial Foresics, Certified Global Maagemet Accoutat Califoria Society of Certified Public Accoutats - Accoutig Priciples ad Auditig Stadards Committee (1993-preset) Former Chair of State Committee Former Chair of the Los Ageles Chapter Former Chair of the Accoutig Priciples Subcommittee Former Chair of the Auditig Stadards Subcomittee - Board of Directors, State Society Vice-Chair (2011-preset) - Board of Directors, Los Ageles Chapter (Former member) - Public Policy Task Force (2013-preset) o Chair - By-laws Implemetatio Task Force (Former member) - Coucil, Member ( , , 2011-preset) - Govermet Relatios Committee (Former member) - Litigatio Sectio Steerig Committee (1998-preset) o Chair ( ) - Nomiatios ad Leadership Developmet Committee ( ) - Amicus Curiae Committee (1998-preset) - Professioal Coduct Committee (Former member) America Accoutig Associatio Califoria Board of Accoutacy ( ) - Report Quality Moitorig Committee o Chair ( ) o Vice Chair ( ) Arbitrator for: - America Arbitratio Associatio (Former Pael Member) - Fiacial Idustry Regulatory Authority (Formerly Natioal Associatio of Securities Dealers) Associatio of Certified Fraud Examiers - Certified Fraud Examier Los Ageles Couty Bar Associatio - Audit Committee Jewish Federatio of Greater Los Ageles - Audit Committee Public Cousel - Audit Committee (Former member) - Board of Directors Istitute of Iteral Auditors - Member

4 Adrew M. Mitzer, CPA Presetatios & Semiars page 4 of 7 Revised Auditig Stadards - Clarity ad Covergece CalCPA Educatio Foudatio, Webcast, Jauary 2014 Revised Auditig Stadards - Clarity ad Covergece CalCPA Educatio Foudatio, Orage Couty, CA, Jue 2013 Revised Auditig Stadards - Clarity ad Covergece CalCPA Educatio Foudatio, Costa Mesa, CA, Jue 2013 Fiacial Statemet Fraud - Case Studies CalCPA Educatio Foudatio, Los Ageles, CA, May 2013 What are Audited Fiacial Statemets? Fiacial Statemets i the Courtroom, Natioal Judicial College, Reo, NV, March 2013 Revised Auditig Stadards - Clarity ad Covergece CalCPA Educatio Foudatio Lake Tahoe, NV, August 2012 Revised Auditig Stadards - Clarity ad Covergece CalCPA Educatio Foudatio Sa Fracisco, CA, March 2012 What are Audited Fiacial Statemets? Accoutats Reports ad Other Forms of Reportig Fiacial Statemets i the Courtroom, Natioal Judicial College, Sa Diego, CA, February 2012 Revised Auditig Stadards - Clarity ad Covergece CalCPA Educatio Foudatio Pleasato, CA, February 2012 Revised Auditig Stadards - Clarity ad Covergece CalCPA Educatio Foudatio Los Ageles, CA, December 2011 Revised Auditig Stadards - Clarity ad Covergece CalCPA Educatio Foudatio Aaheim, CA, December 2011 New Auditig Stadards for 2012 CalCPA, LA Westside Discussio Group, Los Ageles, CA, October 2011 What are Audited Fiacial Statemets? Accoutats Reports ad Other Forms of Reportig Fiacial Statemets i the Courtroom, Natioal Judicial College, Seattle, WA, August 2011 Auditig Stadards ad the Impact o Small Busiess CalCPA, LA/BH Discussio Group, Los Ageles, CA, July 2011 The ASB Audit Stadards Clarity Project: Prepare Now to Comply Webiar, Strafford Publicatios, Jue 2011 Auditig Stadards Board Update Natioal Advaced Accoutig ad Auditig Symposium, AICPA, Orlado, FL, July 2010 Fraud - Professioal Issues for the Small Practitioer Beverly Hills/Los Ageles Discussio Group, CalCPA, Los Ageles, CA, Jue 2010 Auditig Stadards Board Update Not-for-profit Coferece, Washigto Society of CPAs, Seattle, WA, November 2009 Los Ageles Office Los Ageles, CA 90017

5 Adrew M. Mitzer, CPA Presetatios & Semiars cotiued Auditig Stadards Board Update Natioal Coferece ad Baks ad Savigs Istitutios, AICPA, Washigto, DC, November 2008 Professioal Issues for Auditors Litigatio Committee, CalCPA, Irvie, CA, February 2007 page 5 of 7 Accoutig & Auditig Update Orage Couty/Log Beach Chapter, CalCPA, Irvie, CA, November 2008 Auditig Stadards Board Update Natioal Healthcare Idustry Coferece, AICPA, Sa Diego, CA, September 2008 Accoutats Reports ad Other Forms of Reportig Fiacial Statemets i the Courtroom, Natioal Judicial College, Sa Fracisco, CA, August 2008 Auditig Stadards Board Update Govermetal Accoutig & Auditig Coferece, Orego Society of CPAs, Eugee, OR, May 2008 Accoutats Reports ad Other Forms of Reportig Fiacial Statemets i the Courtroom, Natioal Judicial College, Bethesda, MD, November 2007 What are Audited Fiacial Statemets? Fiacial Statemets i the Courtroom, Natioal Judicial College, Redodo Beach, CA, Jue 2007 CPA s ad Professioal Stadards Advaced Litigatio Coferece, CalCPA, Las Vegas, NV, May 2007 Accoutats Reports ad Other Forms of Reportig Fiacial Statemets i the Courtroom, Natioal Judicial College, Jersey City, NJ, April 2007 Accoutats Reports ad Other Forms of Reportig Fiacial Statemets i the Courtroom, Natioal Judicial College, Miami, FL, March rd Aual SEC ad Fiacial Reportig Istitute Coferece, SEC ad Fiacial Reportig Istitute, Pasadea, CA, Jue 2005 Auditig Stadards Board Update for Auditors ad Litigatio Practitioers Advaced Litigatio Coferece, CalCPA, Palm Sprigs, CA, May 2005 What are Audited Fiacial Statemets? Fiacial Statemets i the Courtroom, Natioal Judicial College, Greewich, CT, April 2005 Fraud - Ivestigatios & Auditig Stadards Beverly Hills/Los Ageles Discussio Group, CalCPA, Los Ageles, CA, September 2004 Natioal Advaced Accoutig ad Auditig Symposium, AICPA, Las Vegas, NV, July d Aual SEC ad Fiacial Reportig Istitute Coferece, SEC ad Fiacial Reportig Istitute, Pasadea, CA, May 2003 Aual Accoutig & Auditig Coferece, Uiversity of South Florida, Tampa, FL, May 2003 Professioal Stadards Update Litigatio Steerig Committee Meetig, CalCPA, Mexico, Jauary 2003 Los Ageles Office Los Ageles, CA 90017

6 Adrew M. Mitzer, CPA Presetatios & Semiars cotiued Focus o the Small Busiess West Los Ageles Discussio Group, CalCPA, Los Ageles, CA, November 2001 Review ad Compilatio Issues Beverly Hills/Los Ageles Discussio Group, CalCPA, Los Ageles, CA, November 2000 Focus o the Small Busiess / Professioal Stadards Update view ad Compilatio Issues Chael Couty Chapter, CalCPA, Califoria, September 2001 Professioal Stadards Update Litigatio Steerig Committee Meetig, CalCPA, Los Ageles, CA, February 2000 Review ad Compilatio Issues / Professioal Stadards Update view ad Compilatio Issues Beverly Hills/Los Ageles Discussio Group, CalCPA, Los Ageles, CA, August 2001 Publicatios Followig FASB - Califoria CPA, October 2013 Stadard Alert, SAS 125: Guidace Regardig Auditor s Writte Commuicatio - Califoria CPA, October 2012 A full Tak of GAAS - Califoria CPA, Jue 2011 Rules vs. Priciples - Califoria CPA, September 2002 Jekis Report Aims to Narrow the Disclosure Effectiveess GAAP - Mothly Statemet, Jue 1996 CPAs ad Cotiget Fees - Outlook, Fall, 1996 page 6 of 7 Litigatio About Uexpected Delays - Real Estate Review, Summer, 1994 Los Ageles Office Los Ageles, CA 90017

7 Adrew M. Mitzer, CPA Testimoy (Sice 2009) Trial Liberty Media Corp v. Vivedi Uiversal, S.A. (2012) Federal Court, NY Souther District Case No. 03 CV 2175 (SAS) Los Ageles MTA, et al. v. Parsos - Diligham Metro Rail Costructio Maager Joit Veture, et al. (2001, 2006, 2011) LA Superior Court, Case No. BC I Re: Vivedi Uiversal, S.A. Securities Litigatio (2009) Federal Court, NY Souther District Case No. 02 Civ (RJH/HBP) page 7 of 7 Los Ageles Office Los Ageles, CA Depositio Sigature Fiacial Group, et al. v. Mayer Hoffma McCa (2013) State Court, Orage Coutry Case No Ja Buettge, et al. v. Katherie J. Harless, et al. (2012) Federal Court, Norther District of Texas Case No. 3:09-cv K Robert Facciola, et al. v. Greeberg Traurig, LLP (2012) U.S. District Court, District of Arizoa Case No. 2:10-cv FJM I Re: Broadcom Corp. Derivative Litigatio (2011) Federal Court, Califoria Cetral District Case No. C R (CWx) I Re: Alstom, S.A. Securities Litigatio (2010) Federal Court, NY Souther District Case No. 03 CV Delphi Corporatio v. Appaloosa Maagemet, et al. (2009) Federal Court, Case No ad (RDD) Bejami Shirk, et al. v. Fifth Third Bacorp., et al. (2009) Federal Court, Ohio Souther District Case No. 05-CV-00049