Fraud Misstatements & Financial Reporting 26-27

Mark Mishler, Kaplan Inc d/b/a Kaplan Financial Education

Mark D. Mishler, CPA, CMA, licensed as a CPA in Ohio, has been a discussion leader and has authored courses for Loscalzo Institute, a Kaplan company, for seven years. Mark’s career includes Chief Financial Officer, Treasurer, Controller, and Chief Information Officer global finance and operating leadership roles with publicly traded and private equity companies. His prior companies include Breeze-Eastern, General Electric Healthcare, Fedders Corporation, Amcast Industrial Corporation, Witco, Siemens Medical, Dun & Bradstreet, and WR Grace. Mark is currently providing fractional CFO services to small companies that do not need a CFO every day and to large companies that have project needs, such as acquisitions, improving customer or product profitability, raising capital, and financial reporting. With more than 29 years’ experience in finance and accounting for global manufacturing companies, Mark secured debt and equity financing, as well as wrote SEC Form S-1 and presented at equity road shows for an IPO. He led global information technology enterprise systems implementations, and eveloped and implemented activity-based costing. Mark managed finance and accounting for 40 plants in 30 countries simultaneously and led due diligence, negotiation, structuring, valuation, synergy realization, and integration for more than 25 acquisitions. Mark leads financial planning and analysis, budgeting and forecasting; ensures financial integrity and regulatorycompliance; partners with operating managers to improve profitability and cash flow, and optimize the balance sheet; raises debt and equity capital, and develops stakeholders’ confidence in the company. Functionally, he managed finance, financial and managerial accounting, auditing, treasury, tax, SEC reporting, SOX compliance, information technology, human resources, strategic planning, and risk management, including currency, raw materials, and interest rate swap hedging. Mark has been an Adjunct Professor of Global Management, Finance, and Accounting for over 20 years, teaching at the graduate and undergraduate levels. He has taught CMA review, graded the CMA exam, and written questions for the CPA exam. He has been published in finance and accounting journals, most recently in the March 2017 Journal of Accountancy writing about foreign currency’s impact on global business. In 2014, he was a finalist for New Jersey Biz magazine’s CFO of the Year. Mark earned two bachelors’ degrees in chemistry and biology from Indiana University and his MBA from the University of Michigan. He is a Certified Public Accountant and a Certified Management Accountant.