Michael Deutchman is a Certified Public Accountant with over 35 years of audit and accounting experience. Michael began his career with KPMG Peat Marwick –New York office in its audit department, where Michael handled public companies with revenue in multi billion dollars and traded on New York Stock Exchange and NASDAQ. AT KPMG, Michael prepared a CPA review manual for the entire firm. From 1998-99, Michael served as Technical Manager with the American Institute of Certified Public Accountants (AICPA) New York. In his capacity as the technical manager, Michael was editor of the AICPA’s checklist and illustrative financial statements for Real Estate Ventures, AICAP Accounting and Audit Guide, Common Interest Realty Ventures, Audit of Finance Companies, Audit of Federal Government Contractors, Construction Contractors and the Real Estate Audit Risk Alert. Michael has experience working with the US Securities and Exchange Commission (SEC) Washington DC, as a senior accountant in the Chief Accountant’s Office. Over past few years, Michael worked with medium size CPA firms in various capacities, where he served private and public clients in their need of audits of the financial statements and the SEC filings. Michael is conversant with the US GAAP issues and the SEC filing requirements. Michael has extensive experience in auditing numerous and complex form 10K. Michael has extensive experience with other SEC filings, such as, 10Q’s, 8K’s, form 3 & 4 etc. At the US SEC, Michael reviewed all the accounting and auditing issues for companies that went public by raising over a billion dollars of capital. Michael has extensive experience in forecasting with a public company and installing internal controls, as required by Sarbanes-Oxley Act for a public reporting company.