Don Spano, CPA

Topic: "Relevance: Perspectives on GAAP and Non-GAAP Measures from an Individual Investor" (CPE 1.0)

An active-status CPA in California since 1983 and Nevada since 2009, Don is an Ernst & Young alumnus, with a corporate career in banking spanning almost 30 years.  Don held senior positions in technical accounting, financial reporting, operations, and post-merger assimilation of credit operations for publicly held financial institutions.  During most of those years, Don was – and is – a private investor in commercial real estate, limited partnerships, other alternative assets, and fixed income and equity securities issued by 10-K and 20-F filers. 

From his work in assurance, financial statement preparation, credit, and SEC-compliant reporting, and on to a planned transition to focus on individual investing, Don has seen accounting, financial reporting, and GAAP and non-GAAP measures from three perspectives: as examiner, as preparer, and as end user.  He is a firm believer in both “doing your homework” and the maxim that since every business process and internal control, and every decision and transaction ultimately flow into the financials, the key objective of financial reporting to the end user is relevance.

Don is an honors graduate of California State University, Fullerton’s, College of Business and Economics; has chaired or been a member of corporate committees including the Community Reinvestment Act, e-commerce strategy, finance, corporate technology strategy, and product development.  He was a UC Riverside guest lecturer on monetizing internal technology development and team-taught a ten-week session of business basics to high school juniors and seniors. 

A father and grandfather, married for 37 years to another CSUF graduate, Don characterizes this phase of life as engaged investing, delightfully overshadowed by family, friends, and frequent reinforcement from a five-year-old about what is really important in life.

 Peter Cullen

Topic: Part 1 of 6-part Entreprenural Series: Financial Strategy (CPE 0.5)

As founder and owner of Core Performance Consulting, Peter Cullen has developed a knack for helping entrepreneurial companies effectively drive increasing revenue and profits. He currently oversees a staff of accounting and IT specialists that select and install leading edge accounting systems and fulfill current clients’ ongoing accounting needs.

With 30 years of broad-based financial accounting experience, Peter has served in audit positions with Deloitte & Touche and Arthur Andersen Co. and Controller and VP of Finance positions in the accounting software industry.