ACSB - Acquavella, Chiarelli, Shuster, Berkower & Co., LLP

Partners

Joseph P. Acquavella, CPA, MS

Joseph P. Acquavella, is the Managing Tax Partner of ACSB. Joseph specializes in Corporate, Partnership, Individual, Estates & Trusts Taxation, and Financial Planning.

A founding partner of ACSB, Joseph began his accounting career as an Internal Revenue Service Agent and Instructor. Joseph then served as Tax Department Supervisor at Berenson, Berenson, Adler LLP (now part of JH Cohn) and in the Tax Review Department for Eisner and Lubin, CPAs. He has also served as Supervisor of the Master Trust Division at the former Manufacturers Hanover Trust Company.

Joseph has lectured for CW Post Graduate School and he has served as an adjunct tax professor at City University of New York. In addition, he has published several articles in the Practical Accountant.

Joseph holds a M.S. in Taxation from Long Island University and a B.S. in Accounting from Brooklyn College, New York City. He also has a Series 7 NASD and a Series 66 NASD license. Joseph is a member of the American Institute of Certified Public Accountants-Tax Division, the New York Society of Certified Public Accountants, the New Jersey Society of Certified Public Accountants and the National Association of Tax Professionals. He has served as president of the Metropolitan Credit Club and is a member of Taxation of Financial Instruments & Transaction Committee.

Email: jpa@acsbco.com

Santo Chiarelli, CPA

Santo Chiarelli is an Accounting and Auditing Partner at ACSB. Santo specializes in providing accounting and auditing services to specialty industries including Mortgage Banking, Debt Servicing, Credit Card Collection, Construction Contracting and Manufacturing. He also has extensive experience in a wide range of industries including non-clearing securities broker-dealers, investment companies, cemetery and apparel manufacturing service, as well as forecasting, budgeting and business planning for closely held corporations. Additionally, Santo oversees ACSB's technical and quality review.

A founding partner ACSB, Santo was an audit member of the New York CPA firms Yohalem, Gillman & Company LLP (now part of Anchin Block & Anchin) and Berenson, Berenson, Adler LLP (now part of JH Cohn).

Santo currently serves as an adjunct accounting professor at Wagner College, Staten Island, New York. In addition he assists graduate professors in creating financial cash flows to assist with student business plans.

Santo holds a B.A. in Accounting form Bernard Baruch College, New York City. He is a member of the American Institute of Certified Public Accounts and New York State Society of Certified Public Accountants. Santo is also a member of the Mortgage Bankers Association and the New Jersey Mortgage Bankers Association. He is highly active in his community where he has co-founded and managed a youth athletic club and serves as treasurer of various charitable organizations.

Email: sc@acsbco.com

Samuel Shuster, CPA, CMA

Samuel Shuster is an Accounting and Auditing Partner at ACSB. Samuel has extensive experience in a wide array of industries, including transportation, healthcare, legal and medical professions, finance, wholesale and apparel industries, as well as forecasting, budgeting and business planning for closely held businesses. He is also engaged in financial planning services and services a number of the firms closely held business clients. Samuel is ACSB's expert in internal accounting systems and procedures.

A founding partner of ACSB, Samuel was an auditor with the then CPA firm of Laventhol Horwath as well as with . Berenson, Berenson, Adler LLP (now part of JH Cohn) Additionally, he worked as a controller of a finance company. Samuel has served as a political campaign treasurer as well as serving in various capacities for charitable institutions in the New York area.

Samuel holds a B.S. in accounting from the University of Colorado and has his CMA certification. He is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants and the International Association of Advisors in Philanthropy.

Email: ss@acsbco.com

Maurice Berkower, CPA, MBA

Maurice Berkower, an Audit Partner at ACSB, leads the firm's national financial services practice group. Since 1975 Maurice has been providing auditing, accounting and consulting services to investment partnerships, offshore funds, securities broker-dealers and private investment companies.

Prior to merging his practice with ACSB in 2005, Maurice was a Partner at a mid-sized accounting firm in New York City, where he headed the firm's Financial Services practice. Maurice began his accounting career at J.H. Cohn where he was promoted to Partner.

Maurice has contributed accounting and consulting articles to The CPA Journal and various community and local newspapers and presented various educational and informational seminars and programs to other accountants, bankers, attorneys, hedge fund managers and hedge fund industry professionals.

In addition to Maurice's serving as partner in ACSB, he is a founder and managing director of Rankin Berkower (Cayman) Ltd, a Cayman Islands Monetary Authority approved local audit firm. Maurice also serves on the Board of and is Vice President of the US & Canadian region of Parker Randall International, a worldwide network of independent accounting firms, of which ACSB is the United States representative.

Maurice has an MBA in Taxation from Bernard Baruch College and a B.S. in Accounting from Brooklyn College, Maurice serves on the New York State Society Stock Brokerage Accounting and Investment Management Committees. He is a member of the American Institute of Certified Public Accountants and the New York State and New Jersey Societies of Certified Public Accountants. Maurice also serves in leadership capacities for various non-profit and charitable organizations. He is a regular fixture at hedge fund seminars, conferences and charity events across the country and in the Cayman Islands.

Email: mb@acsbco.com

Pamela Radoszycki, CPA

Pamela Radoszycki is an Accounting and Audit Partner in ACSB. Pamela leads the firms broker-dealer practice group. She has expertise in a variety of industries, with emphasis in the financial services industry, including investment partnerships, offshore funds and securities broker-dealers, as well as in the cemetery, medical and legal professions and construction industries.

Pamela started her career at ACSB and ascended to partner in 1998. Pamela manages numerous accounting and auditing clients in a wide variety of industries.

Pamela holds a B.S. in Accounting from Brooklyn College, New York City. She is a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants.

Email: pr@acsbco.com