90th Annual Meeting and Convention

Dr. Chris Kuehl is a Managing Director of Armada Corporate Intelligence. He provides forecasts and strategic guidance for a wide variety of corporate clients around the world. He is the chief economist for several national and international organizations, Fabricators and Manufacturers Association, National Association of Credit Management, Finance, Credit and International Business and the Business Information Industry Association. He is also the economic analyst for several state accounting societies – Missouri, Kentucky, Tennessee and Kansas.

Prior to starting Armada in 1999 he was a professor of economics and finance for 15 years – teaching in the US, Hungary, Russia, Estonia, Singapore and Taiwan. He holds advanced degrees in economics, Soviet studies and East Asian studies.

Chris is the author of Business Intelligence Briefs and Executive Intelligence Briefs - both publications from Armada. He is also responsible for the Credit Manager's Index from NACM and Fabrinomics from the FMA.

Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts.

Melisa is a Certified Speaking Professional, a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers.

Within the industry, Melisa serves on the FASB's Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA's Board of Directors. She previously served on the AICPA's Technical Issues Committee (TIC) and is a past-Chair of the NCACPA's A&A committee. Melisa also authors the AICPA's State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.

Steve retired as a principal with Ernst & Young, LLP in July 2020 and served as a client serving contractor to EY until June 30, 2022.

He served as the State and Local Tax Leader for EY's Americas Tax Policy in Washington, DC. He previously worked in the EY Los Angeles and New York offices, was a state and local tax attorney for an international insurance company and an associate attorney with a major regional law firm. He previously worked in state government in New Jersey, including for the governor of the state.

Steve is currently a columnist for Tax Analysts, writing a periodic column on state tax matters. He has written extensively on the state and local tax treatment of pass-through entities (e.g., partnerships, limited liability companies and S corporations). He recently published a series of comprehensive articles summarizing the enactment by the states of entity-level "pass-through entity" taxes in response to the federal state and local tax deduction limitation imposed by the federal Tax Cuts and Jobs Act of 2017.

He focused his practice on the state and local tax aspects of mergers and acquisitions and was involved in over 900 transactions affected by the tax laws in all 50 states.

A frequent speaker and writer on state and local tax developments, Bruce Ely of the multistate law firm of Bradley Arant Boult Cummings LLP and Steve received the Bloomberg Tax & Accounting State Tax Co-Authors of the Year award in December 2017 for their work on Bloomberg Tax's Pass-through Entity Navigator (PTEN). EY also awarded Steve its first ever lifetime achievement award as tax educator of the year in 2017 and lifetime achievement award from its Indirect (State and Local) Tax practice.

He also is a guest lecturer on state and local tax matters for the LL.M. in taxation program at the Georgetown University School of Law.

Steve holds degrees from Georgetown University's School of Foreign Service, Seton Hall University School of Law and a master's degree in tax law from New York University School of Law. He is a member of the New York and District of Columbia Bar Associations and is admitted to practice in New Jersey as well.

Douglas E. Warren is Senior Partner and CEO of WarrenJackson CPA's PLLC. Mr. Warren has over 44 years of experience in forensic accounting, fraud investigations and taxation. Mr. Warren is licensed as a Certified Public Accountant, Certified in Financial Forensics and Certified Fraud Examiner. He is a member of the American Institute of Certified Public Accountants, Tennessee Society of Certified Public Accountants, Association of Certified Fraud Examiners and the National Association of State Boards of Accountancy.

Mr. Warren serves as a member of the AICPA Professional Ethics Executive Committee (PEEC), AICPA Council and the PEEC Ethics Enforcement Committee. Mr. Warren served 4 terms as a member of Tennessee State Board of Accountancy. He has served as Chair of the AICPA Board of Examiners and CPA Examination Review Board. He serves on various non-profit and corporate boards including Peoples Bank of East Tennessee, Mountain Trust Mortgage, Samaritan Hands and Chair of Sweetwater Hospital. He is a Past-President of the Tennessee Society of CPAs.

Mr. Warren was the recipient of the 2014, 2015, 2016 and 2019 Outstanding Discussion Leader awarded by the AICPA and a founding member of the Center for Public Trust. Mr. Warren speaks nationally on the topics of forensic accounting, fraud investigations, ethics and taxation. He has conducted fraud and ethical training for Campbell Soup, Black & Decker, Radio Shack, United States Postal Inspectors, Penske and other national entities.

Mr. Warren resides in East Tennessee with his wife Letha. They have two children and their spouses and two grandchildren.

William (Bill) Pirolli, CPA, PFS, CFF, CGMA is a partner in the accounting, consulting and financial services organization of DiSanto Priest & Co., CPA's located in Warwick, Rhode Island.

For over 40 years, Bill's passion has been representing individuals and family/privately owned businesses in a wide variety of service areas including tax, estate and life planning, wealth creation and management, merger and acquisition, succession planning and everything else in between. Bill's personalized and passionate approach has been instrumental in establishing himself as his client's Most Trusted Business Advisor.

Bill has served on numerous committees for the American Institute of Certified Public Accountants (AICPA) including the MAP Committee, the Small Firm Advocacy Committee, the Nominating Committee, the Relations with the Bar Association Committee, the AICPA Governing Council and is a Past Chair of The PCPS Executive Committee, serving that committee for nine years. He is a recipient of the AICPA Sustained Service Award.

He was appointed to the Board of Directors of the Association of International Certified Professional Accountants and a member of the Public Accounting (AICPA) Board from October 2015 through May 2019. Additionally, Bill is past president of the Rhode Island Society of CPA's, is past president of the Central Rhode Island Chamber of Commerce and served on the Board of Directors of the Kent County Mental Health Association.

Bill was recently named as Chairman of the Board of Directors of the AICPA with a term of June of 2021 – 2022. He is also Co-Chair of the Association of International Certified Professional Accountants

Bill is an avid golfer, loves to cook and rides his Peloton with passion. He lives in Rhode Island with his wife Joanne.

Dr. Perry Moore is the Charles E. Frasier Chair of Accountancy, Director of the MAcc Program, and Director of Assessment at Lipscomb University's Pfeffer Graduate School of Business. He is a Certified Public Accountant, a Certified Internal Auditor, and is Certified in Risk Management Assurance. A Nashville native, Perry graduated from Lipscomb with a degree in accounting and then completed his graduate studies at the University of Alabama and the University of Georgia.

For the Tennessee Society of CPA's, Perry is a member of their Scholarship Committee. Perry has also directed their "Accounting Academy", a program designed to attract high school students to accounting careers.

Perry is active in the Institute of Internal Auditors. He has served as a Past-President of their Nashville Chapter. Perry is also a Past-President of Delta Mu Delta, an international honor society for business majors, where he currently serves as Treasurer.

Perry provides training for CPAs across the state of Tennessee on Professional Ethics. In 2023, the Tennessee Society of CPAs named Perry as a TSCPApex Award recipient in honor of his exemplary efforts and achievements in advancing the accounting profession through his leadership on the Tennessee State Specific Ethics CPE Program.

Perry serves as a member of the CPE Standards Working Group for the National Association of State Boards of Accountancy (NASBA). In 2015, the Accreditation Council for Business Schools and Programs honored Perry with their International Teaching Excellence Award. In 2022, the AICPA honored Perry with the Mark Chain/FSA Innovation in Graduate Teaching Award. He has also received teaching awards from the Tennessee Society of CPAs, Lipscomb University, and the University of Georgia.