Banco Popular de Puerto Rico

Benjamin Penn is a reporter with Bloomberg.

Roccy DeFrancesco, JD, is co-founder of the Asset Protection Society. He can be contacted at roccy@assetprotectionsociety.org.

David Cieslak is a Principal with Arxis Technology, Inc., a computer consulting firm with offices in Southern California, Chicago and Phoenix. He specializes in micro-computer accounting systems, information security, the Windows operating environment, systems development and project management.He is currently an instructor for K2 Enterprises and frequent speaker for the California Society of Certified Public Accountants (CalCPA), the American Institute of Certified Public Accountants (AICPA) and other state accounting societies. He has taught micro-computer classes for California State University at Northridge and written articles for The Quantum PC Report for CPAs, CSCPA Outlook, California CPA, and the AICPA InfoTech Update. He is currently on the editorial board of the CPA Technology Advisor and the California CPA. He is a Sage ACCPAC ERP and Sage ACCPAC Plus Certified Consultant, a Windows Certified Professional and holds the GIAC Security Essentials Certification (GSEC).Mr. Cieslak currently chairs the Sage ACCPAC Business Partner Advisory Council. He is the past Chair of the AICPA IT Executive Committee and past president of the California CPA Education Foundation. He is an active participant with the CalCPA State Technology Committee and Westside Micro-computer Users Discussion Group. He is past chairman of the CalCPA State Technology Committee, former member of the AICPA Information Technology Practices Sub-Committee and previously served on the Information Technology Alliance board of directors. He is a member of various other AICPA and CalCPA planning committees for courses, conferences and computer shows.

Jim is a Partner, Member of the Board of Directors and a Member of the Management Committee at WithumSmith+Brown, Red Bank, New Jersey and is Director of Firm Technology. �Jim has been a frequent speaker to many State CPA Societies, the AICPA and other organizations on topics specifically related to technologies used by the business community today. He has been consulted by numerous Firms throughout the United States on appropriateness of technologies being employed within the Firm and has also been a frequent speaker on related topics for the New Jersey Technology Council, NJ Biz Magazine and other organizations. Jim has authored many articles dealing with firm technology issues and was featured on the cover of past issues of Accounting Technology Magazine, Practical Accountant Magazine and the current May 2013 issue of CPA Practice Advisor.He is Past President for the New Jersey Society of Certified Public Accountants.In addition, Jim is past Chair the AICPA�s CITP Credential Committee and is currently Chair of the AICPA�s Tech+ Conference, a member of the AICPA's Board of Directors and current member of AICPA Council. Jim is also a member of the board of directors for the New Jersey Technology Council.Jim has been named by Accounting Today as one of the Top 100 Most Influential people in Accounting for the last four years and has been named by The CPA Technology Advisor as one of 25 Top Thought Leaders in Public Accounting Technology for the last two years.Jim licensed as a CPA in New Jersey, New York and North Carolina.Jim resides in Manasquan, NJ with his wife Jody and three children, Emily, Brandon and Kate.

E. Martin Davidoff is a Certified Public Accountant and an Attorney at Law with an office in Dayton, New Jersey. Mr. Davidoff is licensed to practice both professions in New York and New Jersey and is active in many associations.Mr. Davidoff serves as the Immediate Past-President of the American Association of Attorney - Certified Public Accountants (“AAA-CPA"). Mr. Davidoff is also the founder of the Internal Revenue Service Liaison Committee and Chairman of the IRS Liaison Sub-Committee on Legislative Affairs of the AAA-CPA. As such, he meets regularly with the Internal Revenue Service on a national level working side by side with tax professionals from other national organizations such as the American Institute of Certified Public Accountants (“AICPA”), the American Bar Association, and the National Association of Enrolled Agents.Selected as one of the 2004, 2005, 2006, 2007, 2008 and 2009 Top 100 Most Influential People in Accounting by Accounting Today, the editions noted that “Davidoff’s views on issues affecting tax practice are heard at the highest levels of government.” CPA Magazine has also chosen Mr. Davidoff as one of the Top 50 IRS Practitioners of 2008 in their April/May 2008 edition and one of the Top 40 Tax Advisors To Know During a Recession in their April/May 2009 edition.As a member of the AICPA's Tax Division, he has served on the Tax Legislative Liaison Committee. He completed two years on the Executive Committee of the New Jersey Society of Certified Public Accountants (“NJSCPA”), having served as the organization's Secretary and as Vice President for Taxation and Legislation. Mr. Davidoff has also served as President of the Middlesex/Somerset chapter of the NJSCPA and as the chairman of the NJSCPA Federal Taxation and Membership Committees. Mr. Davidoff is a member of the tax section of the New Jersey Bar Association.Among the honors he has received are the 1998/1999 New Jersey Society of CPAs Distinguished Service Award for his dedicated service and commitment to the Society; the SBA 1997 Accountant Advocate of the Year for New Jersey and Region II (New York, New Jersey, Virgin Islands, and Puerto Rico); and the 1998 Nicholas Maul Leadership Award from the Middlesex County Regional Chamber of Commerce.Mr. Davidoff received his undergraduate degree from Massachusetts Institute of Technology, an MBA from Boston University Graduate School of Management, and a JD from the Washington University School of Law. He is a frequent lecturer, authors a regular column in CPA Magazine and co-authored the New Jersey S-Corporation bill. Mr. Davidoff regularly testifies before federal and tax agencies and legislatures regarding the impact of legislation and tax agency policies on small business and tax practitioners.April 16, 2010

Mike Herlihy, Senior Director of Product Management for Thomson Reuters, has over 17 years of professional experience and has been serving the accounting industry since 2002. He was a founding member of the management team that launched GoFileRoom (document management and workflow solutions) to the CPA market. He developed a Consulting Practice with a focus on implementing Thomson Reuters software and leveraging best practices to achieve maximum workflow efficiencies with firms in the Mid Market and Enterprise segments. In Mike’s current role, he represents all Thomson Reuters products and solutions from a holistic workflow perspective and has responsibility for strategic relationships. Mike has a degree in Computer Science and a MBA in Management Information Systems and is certified as a Project Management Professional (PMP) from the Project Management Institute and Product Management Certification (PMC) from Pragmatic Marketing.