Financial Reporting Advisors, LLC

Stewart is currently a co-founder and Managing Director of Financial Reporting Advisors, LLC (“FRA”). Based in Chicago, Illinois, FRA provides consulting services and litigation support solutions. Before his affiliation with FRA, Mr. Stewart has been a partner with the firm of Arthur Andersen LLP. He had been the Director of U.S. Accounting Principles in the company’s Professional Standards Group. In this part, Mr. Stewart consulted together with