Robert J. Sonnelitter, Jr. is the Director of Quality Control at Miller Ellin & Company LLP in NYC. He has led the quality control and accounting and auditing technical functions at several CPA firms and has more than 34 years of experience in public accounting, industry, and accounting and auditing research. Mr. Sonnelitter's experience includes nine years with a major international firm, which he left as a senior audit manager, and several years as a Project Manager at the FASB. He provides expert services regarding accounting and auditing matters in litigation as well as providing research services on difficult accounting and auditing issues for clients and CPA firm partners. Mr. Sonnelitter has published several articles on accounting and has provided comments concerning proposed accounting or audit standards to the FASB and the PCAOB.