Luis M. Puncel, CPA, has more than 28 years of experience in accounting and auditing. Currently, he is a principal in the accounting and auditing practice of a large national public accounting firm where he serves public and private clients and manages an office of the firm. Previously, he was with a ‘‘Big 4’’ public accounting firm for 22 years where he was an audit partner serving public and private clients. He has also led the accounting and auditing practice; was the senior technical consulting partner regarding accounting and financial reporting, auditing, SEC, and independence matters; and was responsible for audit quality control for a California-based regional CPA firm. Mr. Puncel has led or been personally involved in more than one thousand audit engagements for clients ranging from small private companies to large, international, public companies. He also has significant experience in the design and assessment of internal controls and the implementation of the provisions of Section 404 of the Sarbanes-Oxley Act for public companies.

Mr. Puncel is a Certified Public Accountant in California, New York, and New Jersey and is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He is a frequent speaker and instructor on auditing and accounting topics.