Philip Antico is a partner based in Withum, Smith + Brown, PC?s New York City office with more than 16 years of experience in public accounting. He provides audit, accounting and tax services to a diversified group of clients in both the private and public sectors, including broker-dealers, private equity groups, hedge funds, SEC companies, manufacturing, distribution and other commercial businesses. Philip also has experience with employee benefit plan services. Specific to broker-dealers, Philip has experience across all lines of business conducted within the industry spanning from small introducing to large clearing firms. Philip is one of the authors of the 2013 ? 2017 versions of ?PPC?s Practice Aids for Audits of Noncarrying Broker-Dealers,? a Thompson Reuters product used by CPA Firms. Philip is a certified public accountant licensed in New York and New Jersey and earned Bachelor of Science and Master of Science degrees in accounting from St. John?s University. Philip is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of CPAs (NYSSCPA) and the NYSSCPA Stockbrokerage Committee.

Sam has over twelve years of diversified auditing, accounting, and tax experience. His industry expertise is focused in financial services. Sam?s experience includes broker dealers that operate alternative trading systems and execution management systems, broker-dealers that specialize in trading fixed income and equity securities, broker-dealers participating in underwritings and private placements, and foreign-owned broker-dealers operating pursuant to Rule 15a-6 of the Securities Exchange Act of 1934. Sam?s experience also includes registered investment advisors, domestic and offshore hedge funds, private equity funds, and fund of funds. Sam received his BA from Queens College, City University of New York. INDUSTRY EXPERTISE || Financial Services | Manufacturing and Distribution SERVICE SPECIALTIES || Accounting | Tax LICENSES & CERTIFICATIONS || Certified Public Accountant, New York MEMBERSHIPS || American Institute of Certified Public Accountants | New York State Society of Certified Public Accountants

Anna Rathbun is a financial market strategist with a demonstrated history of delivering strong portfolio outcomes for a wide investor base of institutional and private clients. Formerly, she was the Chief Investment Officer for CBIZ Investment Advisory Services, overseeing a team conducting top-down global economic and market research, as well as bottom-up investment due diligence for assets under advisement exceeding $70 billion as of 12/31/2024. Anna is acknowledged as a thought leader in macroeconomic analysis and multi-asset capital allocation, and her opinions are sought after by media outlets, and she has been a regular guest on Fox Business, CNN Money, Bloomberg, Reuters, Wall Street Journal and others. Anna is also an experienced professional in alternative investments, focusing on private equity, private credit and private real asset investing for institutional clients. Anna, a CFA and CAIA Charterholder, holds a B.A. in Economics from Harvard University and a Master of Music and Doctor of Musical Arts from the Cleveland Institute of Music. With a unique background that embraces both finance and the arts, Anna is dedicated to solving for financial stability of purpose-driven institutions, individuals, and families.

Jessica Cicero has over 15 years of experience and serves as an audit partner with expertise in financial services. She is the Team Lead of Broker-Dealer services and the Dean of Audit Fellows. She specializes in broker-dealers, SPACs, ETFs and private equity funds. Jessica is an active member of the Firm?s Women in Financial Services Team.

Adam Nava is a partner in Citrin Cooperman?s quality control department with over ten years of accounting experience. He works with the firm's Audit and Attest Practice to ensure the quality of audit engagements. He has experience advising clients in a broad range of industries including broker-dealers, investment companies, banking and real estate. Prior to joining Citrin Cooperman, Adam served as an inspection specialist at the Public Company Accounting Oversight Board (PCAOB) through which he has experience assessing the degree of compliance with professional standards as part of the Broker-Dealer Inspection Program. Before his time at the PCAOB, Adam served as an assurance manager in PwC's asset management group, leading multiple engagements across the SEC registered and non-registered fund spaces.

Chris has over 35 years of experience in financial leadership roles in public and private companies growing broker dealer operations and integrating accounting & clearance systems. He led financial aspects of strategic corporate structuring transactions including acquisitions, management buyouts & IPO efforts. Chris began his career with a Big Four accounting firm and, prior to joining RSM, he was the Chief Financial Officer of Apex Fintech Solutions which enabled modern investing across asset classes through an ecosystem of platforms, APIs and services. At RSM, Chris is leading the Capital Markets Consulting Practice. Chris has a strong background in Regulatory compliance, demonstrated through his collaborations with regulators on development and reform initiatives. He also possesses a hands-on approach to day-to-day financial operations.

Ms. Attanasio received a Bachelor?s Degree in Accounting from St. Johns University in 2001. She is a Certified Public Accountant, Financial Operations Principal (Series 27, 99), and Certified Anti-Money Laundering Specialist. She has had extensive training in public accounting and auditing for over 16 years at Broker Dealer oriented firms such as Rothstein Kass, Anchin, Block and Anchin, and WithumSmith+Brown. Ms. Attanasio is familiar with all facets of management and financial reporting and regulatory (SEC & FINRA) compliance. She has been a licensed FinOp for Broker Dealers for over 8 years and has acted as their Outsourced Chief Financial Officer. Ms. Attanasio is currently an active member of the Stock Brokerage Committee of the NYSSCPA, and a member of the AICPA and ACAMS. She also volunteers with Autism Speaks and is the Chairperson of her local Committee.

Bob E. Lehman is a founding member of Lehman & Eilen LLP, a corporate and securities boutique law firm based in Uniondale New York which will be celebrating its 30th anniversary on June 1st. Bob manages L&E?s broker-dealer, investment adviser, investment partnership, and corporate and commercial transaction practice group. His clients are located throughout the United States with many organized as U.S. affiliates of foreign-based securities firms operating in such diverse areas of the world as India, Japan, Ireland, Norway, South Africa, and the United Kingdom. Over the course of his 40 years of practice, Bob has organized hundreds of broker-dealers, numerous investment advisers and private funds as well as structured and closed dozens of corporate transactions for these entities. Bob has advised hundreds of industry participants in regulatory and corporate matters, from start up to dissolution and everything in between, including representing firms and individuals in enforcement actions, advising on reorganizations, financings and commercial transactions, and counseling non-U.S. financial services entities on conducting a securities business in the U.S. His work involves matters with the SEC, FINRA, the CFTC, the NFA, national securities exchanges and clearing organizations and all state securities regulatory authorities. Bob?s clients engage in all aspects of the securities, futures and commodities industries, and range from limited purpose firms engaged exclusively in private placements, mergers and acquisitions and Rule 15a-6 chaperone activities, to full-service retail and institutional introducing broker-dealers, as well as clearing and carrying firms. Bob?s clients are SEC registered and FINRA member broker-dealers, many of whom are also exchange permit holders. Bob also represents SEC registered, exempt reporting and state registered investment advisers servicing both institutional and retail advisory clients. Bob?s broker-dealer clearing clients are also members of clearing organizations, including the Depository Trust Company and its subsidiaries, including the Depository Trust Company Corporation, the National Securities Clearing Corporation, the Fixed Income Clearing Corporation, and the Options Clearing Corporation and he regularly interacts with these regulatory authorities. His client engagements frequently involve securing regulatory approval to engage in all categories of securities and investment banking activities, including portfolio margin, securities lending and prime brokerage, full clearing, and all levels of investment banking activities.

Richard D. Marshall, Esq. is a Partner at Katten Muchin Rosenman LLP. He focuses his practice on the representation of financial institutions and employees subjected to investigations by the SEC, the Department of Justice, the Financial Industry Regulatory Authority (FINRA), and state securities regulators. He also counsels broker-dealers, investment companies, and investment advisors on regulatory issues, particularly relating to SEC and FINRA regulations. He also frequently counsels clients on compliance and risk management issues and the handling of inspections. He provides extensive advice regarding the possible impacts of the Dodd-Frank Wall Street Reform and Consumer Protection Act and related regulatory rulings, as well as time-sensitive guidance on securities trading, ownership reporting, and other investment regulations to a broad range of clients.

Rafael Beck is based at Integrated Solutions?? Boca Raton, Florida office. Among his responsibilities, Rafael coordinates and supervises a specialized team of CPAs, portfolio accountants and bookkeepers who handle the financial activities and reporting of the firm?s asset management, broker-dealer and outsourced accounting clients. He has extensive experience serving domestic and offshore hedge funds, private equity funds, funds of funds and broker-dealers. He provides advice on fund start- up issues including organizational structure, economic issues and general business consultation. Rafael also leads the firm?s financial statements preparation group, as well as manages key client relationships. Prior to joining the firm, Rafael was at Ernst & Young, as a supervising senior accountant, where his work concentrated on audits of asset management clients. Previously, he was a senior hedge fund accountant at International Fund Services (N.A.) L.L.C., a fund services company providing accounting and administration services to asset management clients. Rafael started his professional career at Rothstein, Kass & Company P.C., CPAs, specializing in audit and tax compliance engagements for hedge fund and broker-dealer clients. Rafael received a B.B.A in Accounting from Pace University in 2000. He is a Certified Public Accountant and is a member of the American Institute of Certified Public Accountants (AICPA) and serves as a member of the Investment Management, Stock Brokerage and Digital Assets Committees of the New York State Society of CPAs (NYSSCPA). He also holds the Series 7 and Series 27 licenses.

Mr. Gettenberg is the owner of Accounting and Compliance International (ACI), a regulatory consulting firm which has provided FinOp licensing services to the broker dealer community for the past 35 years. ACI currently employs 20 full-time staff, which includes 10 licensed FinOps, 6 trained bookkeepers, and an additional support staff of non-licensed accountants and administrative personnel. ACI currently supports nearly 100 broker dealers across the country and Mr. Gettenberg has personally been registered at over 50 broker dealers over the past 10+ years. He has acted in a FinOp capacity for firms engaging in private wealth management, institutional execution, market making, proprietary trading, repo/reverse repo trading, chaperoning, omnibus clearing, investment banking, private placements, third party marketing, etc. In addition to being a licensed CPA, Mr. Gettenberg holds the Series 7, 15, 24, 27, 63, 79 and 99 licenses, and actively serves on both the FINRA District 10 Committee and the NYSSCPA Stock Brokerage Committee.

Stephen (Chip) Verrone is a Managing Director with EY?s Financial Services Organization in New York. He has over 22 years of experience in the assurance practice providing audit and advisory services to global financial institutions including SEC-registrant broker-dealers, CFTC-registrant futures commission merchants, and trading companies. Chip?s experience also included a role in EY?s national office ? Professional Practice ? Financial Services. He specializes in the accounting, operations, financial and regulatory reporting, and compliance matters of broker-dealers and futures commission merchants. He is an active member of the SIFMA Financial Management Society Advisory Committee, AICPA Stockbrokerage and Investment Banking Expert Panel, and Center for Audit Quality ? Broker/Dealer Task Force, and member and former Chair of the NYSSCPA Stock Brokerage Committee. He serves as Vice Chair on the Board of Directors of a 501(c)(3) organization ? Mentor New York. Chip earned his M.B.A. in Professional Accounting from Rutgers Business School and his B.A. in Biological Science from Rutgers College.

Scott Martinek PCAOB ? Associate Director of the Division of Registration and Inspections in the Atlanta regional office. Scott is responsible for inspections of a wide range of firms that audit broker-dealers and is also responsible for coordinating reviews of firms? quality control procedures in the Broker-Dealer Firm Inspection Program.

Dennis J. McGowan, CPA is a Senior Director, Professional Practice at the Center for Audit Quality. His duties include leading technical and policy-oriented projects to identify, develop, and seek consensus on issues affecting the public company auditing profession. This includes drafting comment letter responses to regulators, developing thought leadership publications, engaging with stakeholders, and responding to technical inquiries. Before joining the CAQ, McGowan served as a Senior Manager at PwC, where he specialized in auditing public and private asset management companies, broker dealers, and private equity funds. McGowan is a Certified Public Accountant licensed in Pennsylvania, and he holds a BS in accounting from La Salle University.

Michael A. Macchiaroli, Esq., is Associate Director of the SEC Office of Broker Dealer Finances in the Division of Trading and Markets. He oversees the broker dealer financial responsibility program where focus includes capital recordkeeping and reporting.

Anthony Vinci is a Senior Director in the Office of Financial and Operational Risk Policy at FINRA, working on broker-dealer accounting, auditing, and financial responsibility rule matters. Mr. Vinci is a Certified Public Accountant in the State of New York and currently serves as FINRA?s U.S. GAAP subject matter expert. Prior to joining FINRA, Mr. Vinci?s career experience was split between public accounting and the broker-dealer industry. Immediately prior to joining FINRA, he was the Chief Financial Officer, Treasurer and Financial and Operations Principal of Mirae Asset Securities USA, Inc. (Mirae), a start-up prime brokerage and clearing/carrying broker-dealer, responsible for building Mirae?s financial control, external/internal reporting, and liquidity risk management functions. Prior to his time with Mirae, Mr. Vinci was Chief Financial Officer, Financial and Operations Principal, and Secretary of Maple Securities USA, Inc. (Maple), a self-clearing broker-dealer. Prior to his time at Maple, Mr. Vinci held various positions at GFI Group, Inc., a publicly traded interdealer broker-dealer, including Director of Global Cash Management/Corporate Treasury and Manager of SEC Reporting/Accounting Policy. Mr. Vinci started his career with Ernst & Young LLP in the Financial Services Office Assurance Practice, focused on the audits of publicly traded companies including broker-dealers, securities exchanges, and other financial institutions. Mr. Vinci holds a Bachelor of Business Administration (Summa Cum Laude) and Master of Business Administration with a concentration in Public Accounting and Financial Management from Pace University. He currently serves on the Pace University Lubin School of Business Accounting Department Advisory Board. Mr. Vinci was recently recognized by the New York State Society of Certified Public Accountants with the ?Emerging Leader Under 40? award.

Betsy focuses her practice on financial services, securities law, and regulatory compliance. In her past role as general counsel for a brokerage and clearing firm, she developed an informed perspective on advising clients who conduct their business in a regulatory environment. Betsy focuses on helping clients take a proactive approach to meeting their regulatory requirements, in line with their practical and operational needs. She has extensive experience in advising clients on compliance with federal and state securities laws and their impact on broker-dealers, investment advisers, and public companies. She also helps design compliance policies and written supervisory procedures, and advises on corporate governance. She has performed internal investigations and implemented remediation programs for clients. She also assists with inquiries, examinations, and enforcement actions related to the U.S. Securities Exchange Commission (SEC), the Financial Industry Regulatory Authority (FINRA), and state securities divisions. Betsy has been at the forefront of helping several financial services firms design and implement anti-money laundering programs in compliance with their obligations under the Bank Secrecy Act.

John is a Partner in BDO?s Asset Management practice in New York and has 13 years of experience in the financial services industry, including an extensive background providing assurance services to broker-dealers and investment partnerships. John?s areas of specialty include retail, institutional and prime brokerage, correspondent clearing, market makers, proprietary trading, investment banking, and compliance with Securities and Exchange Commission (SEC), Commodity Futures Trading Commission (CFTC), and Financial Industry Regulatory Authority (FINRA) requirements. Prior to joining BDO, John spent four years at the Public Company Accounting Oversight Board (PCAOB) focusing on the development and implementation of the Broker-Dealer Inspection Program. Prior to his time with the PCAOB, John spent nine years in the Financial Services group at a Big Four accounting firm, where he specialized in broker-dealer engagements.

Philip DiBartolomeo is a Managing Director and part of the CBIZ Technical Review and Quality Control department. He has 20 years of audit and accounting experience with privately held and publicly traded clients across a wide range of industries. He works with CBIZ professionals to deliver high-quality audit and advisory services that meet and exceed PCAOB and AICPA auditing standards and SEC financial reporting regulations. He has extensive experience in complex GAAP accounting matters such as debt and equity transactions, derivatives, and business combinations. Philip?s experience includes accounting and auditing in the emerging digital assets and blockchain industry, as well as other technology-driven industries (Fintech, Adtech, SaaS, machine learning/ artificial intelligence, software development, internet distribution); financial services (broker-dealers, hedge funds, and private equity); and consumer products. He has assisted clients ranging from pre-revenue start-ups receiving angel investing to mature, privately held companies undertaking IPO listings.

Robert Graham is shareholder in our New York City office and national leader of the Digital Assets and Blockchain Practice. Bob began his audit and accounting career close to 20 years ago, assisting private companies going public. While serving clients in a wide array of industries including technology, life sciences, and consumer and industrial products, his attentiveness and interest to a client in the digital assets space, ultimately led him to establish a practice focused on the industry sector. In 2015, Bob began to specialize and ultimately create an accounting practice centered around digital assets and blockchain technology. Since then, Bob has helped dozens of clients and industry peers, to navigate the ever-changing industry. His clients rely heavily on his expertise for breaking down complex accounting challenges. Bob also plays an integral role working with the Firm?s Capital Markets Practice Group and Alternative Investment Group. Most notably, Bob is sought-out speaker, writer and advocate within the crypto community.

Tom Smith is the Acting Director of the Market Participants Division at the Commodity Futures Trading Commission. Mr. Smith is responsible for the oversight of swap dealers, futures commission merchants, introducing brokers, commodity pool operators, commodity trading advisors, and their associated persons.

Victoria Migliaccio is a New York-based Partner in the Financial Services Office of Ernst & Young LLP. She has over 14 years in experience in providing assurance services to a variety of financial services clients, focusing mainly on banks and broker dealers. Victoria has several years of experience leading audits for large clearing and introducing broker dealers and banks. She has focused primarily on accounting, operations, financial and regulatory reporting, and compliance matters of broker-dealers and banks. Victoria has also provided advisory services to investment banks and broker-dealers at EY. Victoria was a key member in leading the firm?s initiative to create market leading guidance for changes to the SEC Broker Dealer Rules as well as assisted with the creation of new training materials for the updates in the SEC Broker Dealer Rules. Victoria also is one of the leaders in EY?s broker dealer and boutique investment banks roundtables and is one of the firm?s subject matter experts for Broker Dealers. Victoria has spoken at numerous broker dealer conferences and trainings for AICPA, SIFMA and NYSSCPA. She is also the co-chair on EY?s LINC committee, which as a platform to build relationships with external women executives. The initiative provides a focused, co-developed approach to developing peer-to-peer networks. Victoria is also a board member and audit committee chair of Third Street Music School Settlement.

Since 2022, Mr. Kachhia-Patel has overseen the largest FBI computer intrusion program encompassing 100 personnel investigating nation state and criminal cyber threats. Mr. Kachhia- Patel over 20 years of experience as an FBI Special Agent having worked counterintelligence, insider threat and cyber matters as a front-line investigator, program manager as well as advisor to two (2) FBI Directors. He has also managed some of the largest cyber incidents to include Sony Pictures destructive malware attack, OPM and Anthem hacks. Mr. Kachhia-Patel holds a B.S. in Computer Science from Rutgers University.