Education

D.B.A., Argosy University-Chicago, (In Process), Accounting
J.D., Capital Law School, 1998, Law
B.A., Capital University, 1987, Accounting

2007 - Present

Franklin University, Division Chair - Division of Accounting and Finance; Professor and Course Manager of Forensic Accounting and Business Forensics, Undergraduate Courses: Legal Elements of Fraud, Corporate Governance and Internal Control Assessment; Professor and Course Manager of MBA, Graduate Course: Financial Reporting and Accountability

2006 - 2007

Franklin University, Professor and Chair of Forensic Accounting Program, Undergraduate Courses: Fraud Examination, Behavioral Basis in White Collar Fraud, Legal Elements of Fraud, Corporate Governance and Internal Control Assessment

2003 - Present

Franklin University, Professor and Chair of the Accounting Program, Undergraduate Courses: Intermediate Accounting I, Intermediate Accounting II, Federal Income Tax I, Federal Income Tax II, Accounting Ethics and Professional Responsibility, Accounting Information Systems, Auditing, Accounting Research and Analysis)

2003 - 2005

Franklin University, Course Manager of MBA, Graduate Courses: Financial Reporting and Accountability, Executive Financial Solutions

2002 - 2003

Franklin University, Professor and Course Manager of the Accounting Program, Undergraduate Courses: Financial Accounting, Managerial Accounting, Principles of Finance

2002 - Present

Franklin University, Developed undergraduate accounting, forensic, and finance courses from a traditional lecture format into a centralized curriculum design format for onsite and on-line courses. Courses included: Financial Accounting, Managerial Accounting, Principles of Finance, Intermediate Accounting I & II, Cost Management, Government and Not-for-Profit Accounting, Federal Income Tax I & II, Accounting Information Systems, Auditing, Accounting Research and Analysis (Capstone course), Fraud Examination, Behavioral Basis in White Collar Fraud, Legal Aspects of Fraud, and Corporate Governance and Internal Control Assessment; Redeveloped MBA finance courses including Financial Reporting and Accountability and Executive Financial Solutions courses in both face-to-face and on-line Sections; and Developed eight (8) multimedia pieces for the MBA

1998 - 2002

Chase Bank (Formally Bank One Corporation/First USA Bank, N.A.), Attorney, Law Department, Retail Banking Law Practice Group and Technology and Contracts Law Practice Group, Columbus, Ohio and Wilmington, Delaware; General Counsel for Internet-only retail bank, WingspanBank.com; Managed retail banking regulation issues for WingspanBank.com; Managed the conversion of operations from WingspanBank.com accounts to BankOne.com and negotiated vendor contracts upon the winding up of operations; Lead counsel for FirstUSA.com credit card operations; Advised, drafted and negotiated agreements for First USA Bank including software licenses, software development, technology services, maintenance, and marketing initiatives; Advised, drafted and negotiated agreements for Bank One Corporation including software licenses, software development, technology services, maintenance, and marketing initiatives; Negotiated vendor contract disputes including the successful orchestration of a savings of $3 million software license fee demand threatening to shut down a $12 million per month auto leasing process at Bank One Corporation; Advised, drafted and negotiated commercial real estate agreements for Bank One Corporation including transactions for purchase and sale agreements, title reviews, and closing documents; and Advised, drafted and negotiated agreements with several major public accounting firms.

1995 - 1998

Chase Bank (Bank One Corporation), Law Division, Columbus, Ohio, Senior Financial Analyst; Accounting and Finance Manager for the nation-wide Law Division employing 450 employees in 15 cities covering 10 states; Managed 14 accounting and administrative employees nationally; Prepared and managed a $60 million budget, performed monthly forecasting and analysis of expenses; Created efficiencies by restructuring the legal staff into national practice groups saving the division $3 million annually; Centralized payment and billing functions for efficient reporting purposes; Prepared and presented multiple presentations to the Legal Division Executive Committee and to the Bank's CFO, President, and Chairman of the Board.

1991 - 1995

Greystone Resources, Inc. (Broker Dealer), Columbus, Ohio, Controller, ; N.A.S.D. licensed Financial and Operations Principle (Series 27); Performed all aspects of accounting for the broker-dealer including payroll, payables, receivables, financial reporting and Federal, state and local taxes; N.A.S.D. licensed Financial and Operations Principle (Series 27); and Performed all aspects of accounting for the broker-dealer including payroll, payables, receivables, financial reporting and Federal, state and local taxes

1989 - 2002

Columbus State Community College, Adjunct Accounting Instructor, Undergraduate Courses: Financial Accounting, Managerial Accounting, Auditing; Worked closely with N.A.S.D. in Cleveland and the state regulatory agency overseeing broker dealers; and Performed due diligence on potential IPOs

1988 - 1989

PricewaterhouseCoopers LLP (Formally Coopers & Lybrand), Ft. Myers, Florida, Auditor; Audited a county hospital (Lee County Hospital), an assisted living facility (Pink Shell Retirement Home), furniture (Robb Furniture), clothing (Chicos) and other retail entities; Audited numerous local governments throughout central Florida; and Performed numerous compilations and reviews

1986 - 1988

Arthur Andersen LLP, Columbus, Ohio, Auditor; Audited telecommunication (Litel, Chillicothe Telephone) and natural gas utility (Columbia Gas of Ohio) companies; and Audited a manufacturing company (Wear-ever Proctor Silex) and service related enterprises including Cummins Diesel of Ohio

1982 - 1988

HQ 2291st U.S. Army Hospital, Whitehall, Ohio, Financial Section Supervisor; Sergeant, E-5; Supervised six personnel in the Finance Section; and Oversaw the processing of pay and reimbursement of expenses for over 1,000 army personnel.

2007

Institute of Internal Auditor's Leadership Conference, Chapter leadership, Orlando, Florida

2006

Columbus Association of Tax Professionals, Accounting Ethics and Professional Standards and Responsibilities, Columbus, Ohio

2006

American Accounting Association, annual conference, Washington, D.C.

2005

American Accounting Association, annual conference, San Francisco, California

2004

American Accounting Association, annual conference, Orlando, Florida

2004

PHASE Conference, Prentice Hall, Orlando, Florida

2003

2003 FASB/GAAP Workshop, The SEC Institute, Las Vegas, Nevada

2003

Annual Assessment Institute Conference, at Indiana University-Purdue University Indianapolis, Indianapolis, Indiana

2003

International Assembly for Collegiate Business Educators Annual Conference (IACBE), Baltimore, Maryland

2003

North Carolina State Inaugural Undergraduate Assessment Symposium Session, NCSU, Raleigh, North Carolina

2001

Bank Regulatory Compliance Seminar, Rehoboth Beach, Delaware

2001

Internet and Technology Information Group, New York, New York

2000

5th Annual Online & Internet Commerce Law Institute, Chicago, Illinois

2000

Licensing Intellectual Property, University of Dayton School of Law, Dayton, Ohio

Otte, P & Seiler, T. (May/June 2007). Unchallenged authority: Beyond
Sarbanes-Oxley. Catalyst, 56-57.

2nd Vice President, Central Ohio Chapter of the Institute of Internal Auditors (2006/2007), 1st
Vice President for 2007/2008 year
Chair - Planning Committee, Institute of Internal Auditors 2008 Regional Conference,
Columbus, Ohio
Member, Planning Committee, Ohio Trends in Fraud Conference, 2007, Columbus, Ohio
Volunteer, Accounting for Kids Day - OSCPA, 2003 - Present
Chair - Central Ohio Scholarship Committee - OSCPA, 2006 - Present
Volunteer, Junior Achievement - Personal Economics Instructor, 7th Grade at Grandview
Heights Middle School, 1997 - 2002
Ohio Society of Certified Public Accountants (Current)
American Institute of Certified Public Accountants (Current)
American Accounting Association (Current)
Institute of Internal Auditors (Current)
Columbus Bar Association, 1998 - 2005
Ohio Bar Association, 1998 - 2004
American Bar Association, 1998 - 2004