Phil Tirino is a CPA licensed in New York and Florida. His background includes public accounting, corporate controllership and lease finance. He served on the NYS Society of CPA's Financial Accounting Standards Committee and its Finance and Leasing Companies Committee. He was listed in Marquis Who's Who in the East, and Marquis Who's Who of Emerging Leaders in America. He lectured for the NYS Society of CPAs, the Foundation for Accounting Education, the World Trade Center and the American Association of Equipment Lessors. Some of his published articles include "The Anatomy of a Tax Shelter" and "Accounting For Leases". He has recently published a book and software system entitled PAMS-DCF.