Brian A. Serotta is a Certified Public Accountant licensed in New York and New Jersey. He graduated from City College of New York in 1968 with a Bachelors of Administration degree. He is a member of the New York and New Jersey Societies of Certified Public Accountants and the American Institute of Certified Public Accountants. He is currently in charge of the Bankruptcy and Insolvency Department and has been retained by Trustees, Creditors and Debtors-in-Possession. His experience includes auditing, taxation, business consulting, litigation support and bankruptcy related matters, including forensic examinations of books and records of Debtors and has been retained as bankruptcy examiner pursuant to 11 U.S.C. Sections 1104 and 1106.