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MARC W. COUREY , CPA, JD, LLM, CFE, CICA, CFF, CCEP, has more than 25 years of diverse experience in forensic accounting, law practice, information technology systems, and corporate management. He has conducted financial forensic investigations and fraud risk assessments, assisted public companies with Sarbanes-Oxley compliance requirements, and conducted regulatory compliance engagements and internal investigations disclosing fraud and resulting in regulatory enforcement action and referral for criminal prosecution. Mr. Courey also has significant experience assisting organizations with e-discovery and litigation readiness, preparedness, and formation and governance issues including risk management, business ethics, and employment practices. Prior to joining Wipfli LLP, he was responsible for the forensic accounting and investigative services for a national accounting and consulting firm assisting clients with proactive risk management activities; reactive forensic, litigation, and investigative issues; and assessment, development, and implementation of internal controls and business process improvements. Mr. Courey also was an adjunct professor teaching Forensic Accounting at Minnesota State University-Mankato. He is a member of the American Institute of Certified Public Accountants, Minnesota Society of Certified Public Accountants, American Bar Association, Minnesota State Bar Association, State Bar of South Dakota, Hennepin County Bar Association, Association of Certified Fraud Examiners, Society of Corporate Compliance and Ethics, Association of Records Managers and Administrators, Institute of Internal Controls, and the Turnaround Management Association. Mr. Courey is admitted to practice before the U.S. District Court, District of Minnesota. He is currently the president of the Twin Cities Chapter of the Association of Certified Fraud Examiners and involved in other local community activities. JENNY GASSMAN-PINES, J.D., joined Greene Espel P.L.L.P. (Minneapolis, Minnesota) in 2010 after clerking for Minnesota Supreme Court Chief Justice Russell Anderson and practicing at a large law firm in Minneapolis. Ms. Gassman-Pines earned her J.D. degree from the University of Minnesota Law School, magna cum laude, Order of the Coif. She is the 2009 recipient of the Arthur T. Pfefer Memorial Award from the Twin Cities Cardozo Society. This award is given annually to a Jewish law student or young lawyer in the first five years of practice who exemplifies current and future potential, outstanding leadership, and commitment to the Jewish and general community. Ms. Gassman-Pines' practice focuses principally on business litigation. She regularly presents "Hot Topics in Attorney-Client Privilege for In-House Counsel" to corporate clients and CLE audiences. RONALD P. HAFNER, CPA, is an audit/accounting partner, who has more than 27 years of experience serving public and private companies in various industries including manufacturing and distribution, life sciences, software, and financial services. Prior to joining Wipfli LLP, Mr. Hafner worked at the Financial Accounting Standards Board assisting in the development and implementation of various accounting standards and spent 25 years with a Big Four international accounting firm. Past leadership roles included leading the technology, media and telecommunications (TMT), and venture capital practices for the Minnesota Region of the Big Four firm, as well as serving as a subject matter expert on stock-based compensation. Throughout his career, he served as the audit partner on more than 20 publicly traded companies and helped five of them with their initial offering of common stock. Mr. Hafner has been a frequent lecturer on various topics including mergers and acquisitions, stock-based compensation, and preparing your company to go public. Currently, he is the leader for Wipfli LLP's Public Company Services (SEC) practice and the Minnesota Region Manufacturing and Distribution practice. Mr. Hafner also serves as the partner-in-charge of the audit practice for the Minnesota Region. He is a member of the SEC Technical Issues Committee, the Public Companies Task Force for PKF North America, the Minnesota Society of CPAs, and the American Institute of Certified Public Accountants. Mr. Hafner also is an active member of Life Science Alley and the Collaborative. He currently serves on the Board of Directors of Junior Achievement of the Upper Midwest (JAUM). Mr. Hafner was honored with the Bronze Leadership Lifetime Achievement Award for his leadership and service to JAUM. KEVIN JANKE, CPA, ABV, ASA, is a partner with Wipfli LLP. He leads Wipfli LLP's business valuation practice, where his extensive skill in business valuation is an extremely valuable asset sought by clients in a wide variety of business enterprises. Mr. Janke has performed more than 1,000 business appraisals for numerous industries throughout Wisconsin, Minnesota, the Upper Peninsula of Michigan, and many other states. In addition to his extensive experience, his qualifications include accreditation in business valuation by the American Institute of Certified Public Accountants and accreditation as a senior appraiser by the American Society of Appraisers. Mr. Janke also is a licensed real estate broker. His well-rounded experience in auditing, accounting, tax, and other business areas, as well as business valuation, provides him with the background to offer clients knowledgeable business and management consultation services. Mr. Janke also brings to the table experience as an expert witness. He is actively involved in a number of professional organizations including the American and Wisconsin Institutes of Certified Public Accountants, the American Society of Appraisers, the Estate Planning Forum of Marathon County, and the Wausau Chamber of Commerce. JEFFREY W. KOWIESKI, CPA, J.D., is partner with Wipfli LLP. As a member of Wipfli LLP's tax practice, he is focused on high-value transactional structuring matters, including entity structure planning and business succession planning. Mr. Kowieski also serves as the firm's chief compliance officer and general counsel. Prior to joining Wipfli LLP, he practiced law with a prominent Wisconsin law firm. Mr. Kowieski is a member of the American and Wisconsin Institutes of Certified Public Accountants, the State Bar of Wisconsin, the American Bar Association, and the Federalist Society. He is and has been an active leader in several charitable organizations, both public and private, and is currently a member of the board of directors of St. Francis Food Pantry and the advisory board for the University of Wisconsin's Department of Accounting & Information Systems, as well as the WICPA's Public Policy Committee. Mr. Kowieski is a certified public accountant. He earned his bachelor of business administration degree from the University of Wisconsin-Eau Claire and his J.D. degree from the University of Wisconsin Law School. LAWRENCE M. SHAPIRO, J.D., of Greene Espel P.L.L.P. (Minneapolis, Minnesota) has been managing complex business litigation since 1981, with a primary focus on defense of accounting firms. He has extensive experience in handling a wide variety of disputes and problems confronting accounting firms, including the representation of Big Four, regional, and local accounting firms in audit, tax, and consulting negligence lawsuits, class action securities litigation, review board proceedings, and various federal and state regulatory and criminal matters. Mr. Shapiro is a 1981, cum laude, graduate of the University of Michigan Law School and has earned numerous courtroom victories and professional honors. His greatest reward, however, is more personal. Mr. Shapiro is a valued confidant to the inner management circle for many clients, so he understands their issues quickly and effectively solves their immediate problems. Perhaps most importantly, Mr. Shapiro regularly introduces proactive strategies, using his extensive knowledge of accounting literature, standards, guidelines, and court decisions to help his accounting firm clients avoid litigation and other problems.
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