(Licensed in New Jersey and New York)

William Loscalzo, CPA, is the managing member in the firm of Loscalzo & Company, LLC and a discussion leader for LOSCALZO ASSOCIATES LTD.  Mr. Loscalzo was formerly on the Board of Directors of Proginet Corporation, a publicly traded software developer. Mr. Loscalzo has been the Vice-President of Smith, Barney Real Estate Corporation, where he was responsible for the accounting and financial reporting of Security Capital Corporation, a public financial service holding company.  Mr. Loscalzo has served as the director of real estate management for Executive Monetary Management, Inc., in New York City and previously spent seven years with Arthur Andersen & Co. in New York.

Mr. Loscalzo is currently a member of the American Institute of Certified Public Accountants (AICPA), the New York Society of CPAs and the New Jersey Society of CPAs.  He received a B.S. in accounting from Fordham University and a M.B.A. in taxation from Baruch College.  He has been a member of the AICPA Real Estate Accounting Committee and the New York Real Estate Accounting Committee.  Bill formerly served on the New Jersey Society of CPAs' Accounting and Auditing Standards Committee.  He is an active speaker on accounting and auditing and presents many seminars for state societies of CPAs, private industry and accounting firms.