Mr. Roseberry graduated Cum Laude from the Pennsylvania State University in 1992 with a Bachelors of Science degree in Accounting and a minor in Business Law.

His applicable experience is as follows:

April, 2007 to Present
Manager/Principal
FIORE FEDELI SNYDER CAROTHERS, LLP, State College, PA
-Lead accountant on audits of clients predominantly in the governmental and non-profit sectors including the use of Government Auditing Standards Preparation of financial statements according to generally accepted accounting principles

November 2004 to March 2007
Manager, Prepaid Operations Reporting and Analysis
VERIZON WIRELESS, Basking Ridge, NJ
-Designed and maintained efficient reporting processes (KPI’s, metrics, etc.) for the Prepaid product to ensure progress against targets and to facilitate further analysis.
-Prepared monthly/weekly Prepaid reporting packages for the company, including:
-Monthly Prepaid Reporting Package
-Monthly Replenishment Matrix
-Weekly EasyPay Conversion Executive Summary
-Weekly summary of National Retailer Activations
-Prepared ad-hoc reports as necessary to facilitate analysis of business trends, risks and control gaps.

June 2003 to October 2004
Manager, Business Process Analysis
VERIZON WIRELESS, Basking Ridge, NJ
-Planned and executed operational and financial audits of the Company’s key business processes and systems.
-Analyzed data to examine trends, identify potential audit issues and support audit findings.
-Prepared and issued audit reports, communicating and aligning with all levels of management on issues identified and recommended corrective actions.
-Queried information for the Auditing Services Group from the Data Warehouse, Web Reports and PeopleSoft to facilitate analysis.

August 1999 to May 2003
Audit Manager
DUN & BRADSTREET CORPORATION, Short Hills, NJ
-Managed between five and fifteen associates responsible for financial and operational audits of more than 30 business units, both domestic and international.
-Lead projects to evaluate the profitability of the Company’s $60M international receivables management business line to facilitate the sale of the segment.
-Prepared and presented interpretations of Sarbanes-Oxley regulations for the Controller, CFO and General Counsel.
-Prepared quarterly Audit Reports and other presentations for the Audit Committee.

October 1998 to May 1999
Accountant
JOSEPH P. FEDELI, CPA, State College, PA
-Prepared tax returns for individuals, corporations, partnerships, trusts & estates, and bankruptcies.
-Performed audits of not-for-profit organizations and local government units.

September 1992 to October 1998
Audit Staff Accountant/Audit Senior Accountant
DELOITTE & TOUCHE LLP, New York City, NY and Charlotte, NC
-Supervised and evaluated up to six staff members on audit engagements.
-Primarily engaged on financial audits of manufacturing and food service clients, exposure to financial services and software clients.
-Dealt with various accounting issues, including:
-Valuation of long-lived assets under SFAS 121
-Testing and evaluation of standard costing systems
-Consolidation of foreign subsidiaries
-Purchase reserves relating to acquisitions
-Capitalization of software development costs
-Performed internal control assessments, debt covenant compliance reviews and agreed-upon procedures.
-Planned audit engagements including budgeting, timing, risk assessment and delegation of responsibilities.