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THOMAS J. RYAN, CPA, CVA, CFF, is a partner at Horovitz, Rudoy & Roteman. Mr. Ryan began his public accounting career in 1975 and is now the partner responsible for assurance services provided to firm clients in the non-profit sector. He is a frequent speaker to various organizations such as the American Institute of Certified Public Accountants (AICPA) and Pennsylvania Institute of Certified Public Accountants (PICPA) on accounting and auditing topics. Mr. Ryan also has taught graduate courses for the Bayer Center for Non-Profit Management at Robert Morris University. He has worked with both business and non-profit clients during his career. Although he is actively engaged in serving business clients, Mr. Ryan specializes in the non-profit industry due to his extensive work experience in that sector and commitment to community-based organizations. In addition to providing the customary attestation and tax services to various types of non-profit organizations, he has performed special projects for organizations such as assisting in their evaluation of financing alternatives, budgeting and financial reporting system design, study and evaluation of internal control environment, and development of endowment reporting practices, among other things. Mr. Ryan earned his B. S. and M.S. degrees from Robert Morris University. He is a member of the American Institute of Certified Public Accountants (AICPA), Pennsylvania Institute of Certified Public Accountants (PICPA), and the Association of Certified Fraud Examiners. ERIK V. SCULLY is a partner in the law firm of Scully & Scully, Llp, with offices in Pittsburgh and Wexford, Pennsylvania. His practice is concentrated in the areas of taxation, estate planning, estate administration, probate law and representing clients in various business matters. Mr. Scully's practice has a particular emphasis in representing clients during tax controversies and tax litigation at the federal, state and local levels. He is a frequent lecturer to professional groups and has written numerous articles on legal, accounting and tax issues affecting individuals and businesses. Mr. Scully earned his undergraduate degree from Syracuse University and his law degree from St. Louis University. He is listed in Who's Who in American Law. Mr. Scully is a member of the Pennsylvania Institute of Certified Public Accountants, Pennsylvania State Ethics Committee (chairman, appointed to 2005-2007 term), Executive Committee (Southwestern Chapter, 2005-2006), Pennsylvania State Ethics Committee (elected to 2004-2007 term), the Speakers Bureau (chairman, Southwestern Chapter, 1999-2004), the Committee on the Cooperation with the Bar (chairman, Southwestern Chapter, 2009-2011), the Allegheny County Bar Association (Taxation Section) and the American Association of Attorney - Certified Public Accountants. GREGORY H. TEUFEL is a member at the law firm of Eckert Seamans Cherin & Mellott, LLC. He focuses his practice on outside general counsel work and commercial litigation. Mr. Teufel's broad base of experience includes extensive written discovery of financial records, selection and preparation of financial experts for depositions and trial, and cross examination of opposing financial experts in depositions and at trial.
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