AS5

Patrick Taylor is an industry leader in the convergence of controls monitoring, information security and the implementation of technology to boost corporate governance. With an in-depth understanding of customer requirements for operational governance, Mr. Taylor launched Oversight Systems to pioneer the concepts and technology for transaction integrity monitoring.

As a thought leader in continuous monitoring, Mr. Taylor has been asked to speak at compliance and audit industry conferences hosted by organizations such as the Institute of Internal Auditors and the Association of Certified Fraud Examiners, and is frequently consulted as a subject matter expert by writers and editors of leading financial industry publications.

Mr. Taylor has held leadership positions with Internet Security Systems, Oracle, Red Brick Systems, GO, Air2Web and Fast-Talk. He holds a Bachelor of Mechanical Engineering with honors from the Georgia Institute of Technology, and an MBA from the Harvard Graduate School of Business Administration.

Specializes in auditing matters relating to public companies and leads many of the Commission’s activities with respect to its oversight role over the Public Company Accounting Oversight Board. Monitors the development of auditing standards; consults with registrants, audit committee members, and auditors on independence matters; and participates in the development of staff guidance and rule proposals.

Former senior manager with PricewaterhouseCoopers LLP. Performed audits of public and private companies of varying size primarily specializing in the consumer and industrial products industry.

B.B.A. in Accounting University of Massachusetts at Amherst

CPA and Member, AICPA

Dan is KPMG's Midwest Internal Audit Regulatory and Compliance Services Managing Director, with over twenty years of professional experience.

Dan’s experience includes Managing Director responsibilities at Jefferson Wells, Finance, Manufacturing Accounting and Internal Audit Director roles at Bristol-Myers Squibb, Private Industry Chief Financial Officer and “Big 4” external auditor. Dan has manufacturing, retail, agricultural and not-for-profit experience.

Dan is widely published in Compliance Week, Finance Director, CFO Europe and other forums and has presented on organization and entity level control matters. Dan is also a Board member of the Milwaukee IIA chapter.

Samuel M. Guzman Jr., CPA, is currently an Assistant Chief Auditor for the Public Company Accounting Oversight Board (PCAOB) in Washington, DC. He works in the Office of the Chief Auditor, assisting in the development of auditing and related professional practice standards.

Prior to joining the PCAOB in October 2005, Mr. Guzman was a US GAAP Consultant for Electronic Data Systems (EDS). There he was responsible for compliance with US GAAP for the Eastern region of the United States. Mr. Guzman joined EDS in 2004. Prior to joining EDS, he was in the Assurance practice of Deloitte & Touche.

Mr. Guzman earned a B.S. degree in accounting from Virginia Commonwealth University. He is a certified public accountant in Virginia.

Felicia C. Battista is a managing director in the FTI Forensic and Litigation Consulting practice and is based in Washington, D.C. Felicia has more than 25 years of accounting experience. She began her accounting career in public accounting and held accounting and legal positions in the private sector and with the U.S. Securities and Exchange Commission. Felicia provides expert consulting services to clients in matters of accounting, financial reporting, corporate governance, and SEC disclosure requirements and procedures.

Prior to joining FTI, Felicia was Of Counsel at the law firm of Patton Boggs LLP, Washington, D.C., where she advised clients on corporate and securities matters, corporate governance matters, mergers and acquisitions, business transactions, financial services, banking regulatory matters, and NASDAQ related matters. Before joining Patton Boggs, Felicia was a Partner at the law firm of Malizia Spidi & Fisch, PC in Washington, D.C.

Felicia spent 10 years at the SEC Division of Corporation Finance. During such time, she reviewed and analyzed documents for accounting and legal compliance for companies in various industries, including financial institutions, retail, mining, oil and gas, pharmaceutical and biotechnology. While at the SEC. Felicia served on the Divison’s Financial Institution Task Force from 1991 to 1993 and its Shareholder Proposal Committee in 1993.

Felicia began her accounting career at a major national accounting firm (now Deloitte&Touche LLP). She also held accounting positions with a publicly traded utility company and a privately held real estate development company.

Felicia holds a Bachelor of Business Adminstration with a concentration in accounting from the George Washington University and a Juris Doctor degree from the Columbus School of Law at the Catholic University of America in Washington, D.C. She is a Certified Public Accountant and is also licensed to practice law in the District of Columbia, the Commonwealth of Pennsylvania, and the Supreme Court of the United States.

William Levi is a director in RSM's National Risk Solutions practice and serves as a Mid-Atlantic Leader of RSM's Governance, Risk & Compliance practice. Mr. Levi oversees the consulting program to develop and provide services to help clients deal with the challenges and opportunities created by increased governance expectations, risk management, Sarbanes-Oxley, and other compliance requirements. He specializes in assisting clients improve performance and effectiveness of their risk and compliance efforts, including evaluating and improving internal control systems. He has devoted over 10 years of his 28 year career focused on corporate governance, internal audit, Sarbanes-Oxley Act compliance, fraud prevention and enterprise risk management solutions for both mid sized and multi national public companies. Mr. Levi is an established lecturer on internal control, COSO framework, risk management and efficient Section 404 implementation.

Mr. Levi maintains an active Maryland CPA license and is a member of the AICPA, IIA and ACFE. Contact information 301-296-3632 or bill.levi@rsmi.com.