Ashraf ElkotaneyAshraf M Elkotaney, CPA, CFE, CMA, CFM, is a Certified Public Accountant in the District of Columbia with 20 years of accounting, financial reporting, risk assessment, and SEC and regulatory compliance experience. He tested accounting, auditing, and tax CPE courses for CCH for 4 years. As a subject matter expert and independent contractor, he has served clients that prepared financial statements in accordance with GAAP, IFRS, and statutory accounting principles, and has expertise in a number of areas, such as revenue recognition, fair value measurements, investments, derivatives, lease accounting, and accounting for insurance companies. He worked as a chief financial officer for a financial institution. In that capacity he managed company-wide projects and developed/wrote procedural manuals and training materials for the various departments as well as conducting training throughout the company. Ashraf is a graduate of Alexandria University with a degree in accounting and business administration.