MIND THE GAAP - Key Persons
Job Titles:
- Certified Practicing Accountant
Eliza Ong joined Mind the GAAP in 2008. A qualified Certified Practicing Accountant, Eliza is a member of CPA Australia and has more than 20 years of financial services and training experience.
At Mind the GAAP, Eliza has developed U.S. GAAP courses on topics such as accounting for capital raising activities, impairment of financial instruments and fair value measurements. She has also created "non-technical" training courses on fraud, internal control, ethics and insider trading. Eliza enjoys the challenge of turning complex topics into understandable concepts using pictures, graphs, charts and case studies to illustrate difficult points.
Eliza also leads training courses throughout the Asia Pacific region on corporate governance and U.S. GAAP. Having grown up in Malaysia, Eliza has first-hand experience of being part of a multi-cultural society. And as an avid traveler, she has interacted with people from all over the world. These factors provide her valuable insight into the nuances of training across cultures. Eliza is also comfortable working with a broad range of professionals, including executives, regulators, controllers and their staff.
Prior to joining Mind the GAAP, Eliza was Vice President, Corporate Planning and Support, Finance at RHB Bank. Before that, Eliza was the Manager of Structured Finance Ratings at Rating Agency Malaysia. At one point, she was seconded to the Central Bank of Malaysia to serve in the Corporate Debt Restructuring Committee secretariat. Eliza began her career at Arthur Andersen. She graduated top of her class from the University of Adelaide in Australia, with a Bachelor of Commerce in Accounting.
Working at Mind the GAAP, Eliza is thrilled to be able to combine work with her joy of traveling.
Nicole Karp first began working for Mind the GAAP in 2003. Since that time, Nicole has been designing and developing training programs on a wide range of topics, from highly technical accounting subjects (such as the accounting for variable interest entities) to the internal control implications of allowing social networking at work. Nicole ensures that the programs are attention-grabbing, interactive, and - most importantly - instructive. She also pays special attention to the specific needs of the audience when designing training materials.
In addition, Nicole helps prepare Mind the GAAP comment letters in response to invitations from various standard setters. Nicole developed a number of simple scenarios to highlight possible pitfalls with the FASB's proposed guidance in its "Revenue Recognition in Contracts with Customers" discussion paper. Certain of these scenarios were subsequently discussed by the major standard setting bodies during roundtable sessions and public meetings.
Prior to joining Mind the GAAP, Nicole worked at GMAC Residential as a Senior Analyst on the Management Reporting team. Nicole was also a member of the Dispositions group at Tishman Speyer Properties and part of the Structured Finance division at Arthur Andersen. Nicole graduated with distinction from Cornell University's School of Hotel Administration where she concentrated in Financial Management. She also spent a semester abroad studying at the London School of Economics. Nicole went on to earn her MBA at Baruch College's Zicklin School of Business.
When not working, Nicole enjoys traveling with her family.
Scott Ehrlich started Mind the GAAP in 2002 to develop the highest quality, best-in-class U.S. GAAP and IFRS training. Training and personal development has always been one of Scott's passions. He is an expert at taking complex concepts and making them understandable to all. Having facilitated courses for more than 30 years, Scott is very comfortable instructing in large or small group settings. He also understands the benefits and constraints of e-Learning, and has worked with leading organizations to maximize the outcomes from this form of training.
Shortly after delivering one of Mind the GAAP's first training sessions, Scott recognized that some companies were looking for a "sounding board" - someone with whom they could discuss technical accounting and regulatory questions before forming conclusions and presenting them to the auditors. This observation led to the development of Mind the GAAP's consulting and advisory service offering. Scott thoroughly enjoys breaking down complex technical issues and trying to find solutions that are faithful to the underlying economics of a transaction, compliant with GAAP regulations, and operational. Recent topical areas that Scott has discussed with clients include lease accounting, share-based payment arrangements, revenue recognition and debt versus equity classification.
Job Titles:
- President of SYP Consulting
Susan Pirollo is the President of SYP Consulting, providing on-demand accounting and professional services. SYP Consulting is the most recent partner to join the Mind the GAAP, LLC affiliate network.
Susan performs technical analysis on many of the more complex areas of U.S. GAAP, including the accounting for debt and equity offerings and revenue recognition under ASC Topic 606, Revenue from Contracts with Customers. Susan has a breadth of industry expertise, including life sciences and biotech, manufacturing, financial services, and software and technology.
Previously, Susan served as the senior manager of technical accounting research at Bristol-Meyers Squibb and was responsible for determining the proper accounting for acquisitions, divestitures, and licensing activities. Susan also spearheaded a number of the company's internal technical training initiatives.
Susan also has previously worked in a number of controllership and finance roles at software, manufacturing, and environmental technology organizations, and started her career at a major global accounting firm.
Susan holds a Master of Business Administration from the Wharton School at the University of Pennsylvania and a Bachelor of Science degree in Accounting from King's College. She is a Certified Public Accountant in Pennsylvania.
In her free time, Susan enjoys family board game nights and is an avid reader.