Kevin Guckian is a partner in Ernst & Young LLP's US Professional Practice Group based in New York and is a member of the firm's Americas IFRS Desk. In this role, Kevin provides technical assistance on accounting issues related to US GAAP and IFRS, with a particular focus on financial instruments and insurance.

Prior to his current role, Kevin spent four years seconded to Ernst & Young's Netherlands practice where he served as an Audit Partner on two global top-50 financial services companies. He also participated in both of these entities' conversions to IFRS. Kevin also serves as concurring partner on several large financial institutions. Prior to The Netherlands, Kevin served in Ernst & Young's Philadelphia, Bermuda and New York Financial Services Offices.

Kevin holds a Bachelor of Science in accounting from Saint Peter's College and a Masters of Business Administration in finance from Stern School of Business - New York University. He is a licensed CPA in New York, New Jersey and Pennsylvania; a member of the American Institute of CPAs; and a Fellow in the Life Management Institute.

Joseph McGrath is a leader in the Ernst & Young LLP National AABS Professional Practice group. Joe advises engagement teams and their clients on accounting matters, with particular emphasis on consolidations, including FIN 46(R), business combinations and the application of fair value measurements. Prior to joining National AABS, Joe completed a two-year appointment as a Professional Accounting Fellow in the Office of the Chief Accountant at the US Securities and Exchange Commission (SEC). While at the SEC, Joe focused on consolidations, fair value measurements, business combinations and derivatives. These responsibilities included consultations with registrants on accounting and reporting matters and participation in the development of the SEC's and other standard setting bodies' rule proposals.

Prior to joining the SEC, Joe spent eleven years with Ernst & Young LLP, including three years in the firm's North Central Area Professional Practice group. Joe earned a Bachelor of Science degree in economics with a concentration in accounting from the University of Pennsylvania's Wharton School of Business. Joe is a CPA licensed in the District of Columbia and the state of Pennsylvania.

Steven Jacobs is a partner in our National Professional Practice Group, focusing on matters related to SEC rules and regulations on financial reporting. Steven is a former Associate Chief Accountant in the SEC's Division of Corporation Finance, where he focused on complex accounting and disclosure matters in SEC filings.

Danita Ostling is a partner in Ernst & Young LLP's US Professional Practice Group, and since July 2007 has served as the Americas IFRS Technical Leader. As such, she is responsible for coordinating the firm's IFRS accounting guidance and consultative services within the Americas practice. She also is a member of the firm's Global IFRS Policy Committee.