Mr. Levy has more than 35 years experience in the profession, is licensed as a CPA in Nevada and New York and has had the rare professional distinction of serving on two, senior, standard-setting committees of the American Institute of Certified Public Accountants (AICPA), its Auditing Standards Boards and its Accounting Standards Executive Committee. Mr. Levy was also a member of the Nevada Society of Certified Public Accountants' Peer Review Committee and has provided technical support services as a consultant to the Nevada State Gaming Control Board's Auditing Division, the United States Government Accounting Office and Horwath International, an international association of independent accounting firms.

Mr. Levy was the national accounting and auditing quality control partner of PBTK’s predecessor firm (a $400,000,000 national firm with over 4,000 people, then the seventh largest CPA firm in the U.S.) In this role, his responsibilities included, among other things, developing or approving and implementing quality assurance policies, procedures, training materials, technical practice aids and guidance, and technical consulting and review, in accounting and auditing and other practice areas. He also supervised the activities of the firm’s national SEC and accounting partners. Recently, he has been a frequent speaker on the Public Company Accounting Reform and Investor Protection (Sarbanes-Oxley) Act of 2002.

Mr. Levy co-authored an audit manual published by Horwath International, with accompanying practice aids, that is currently licensed to and in use by over thousands of independent auditors in firms across the nation and (in its international version) around the world and was principal editor of an internal audit manual created for a major Native American casino gaming enterprise in the Midwest.

Mr. Levy is also author of The Volunteer Treasurer’s Handbook: Financial Management Building Blocks for Not-for-Profit Organizations, published by PBTK in 1999. His extensive experience serving the not-for-profit world includes past service as national Treasurer and Chief Financial Officer of The Amyotrophic Lateral Sclerosis (ALS) Association (dedicated to finding the cause and cure of “Lou Gehrig's Disease"), Chairman of the Florida Institute of CPAs' Not-for-Profit Organizations Committee, and on the governing boards of the Las Vegas Jewish Federation and the Hebrew Academy, where he was also Treasurer, and two professional CPA associations. He is presently a member of the Board of Directors of the ALS Association Nevada Chapter.

Mr. Levy is also former accounting and auditing editor for CPA DIGEST, a nationally distributed monthly newsletter for CPAs. In addition, he is a former Adjunct Assistant Professor of Accounting at Dowling College in Oakdale, New York, and previously, Accounting Instructor at the State University of New York at Farmingdale. For many years, he has developed and presented continuing education programs for accounting professionals on a variety of topics. He is a member of the AICPA, the Nevada Society of CPAs, and the Institute of Management Accountants.

In April 2003, Mr. Levy was recognized for his career achievements at the Fourth Annual Citizens of Distinction luncheon sponsored by the Foundation for an Independent Tomorrow.

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