Ben was born and raised in Wolfville, Nova Scotia and moved to Kitchener, Ontario in 1961. In 1976 Ben graduated from the University of Waterloo with an Honours BA in Economics and Accounting and joined Clarkson Gordon (Now E&Y). Ben became a Chartered Accountant in 1978. He worked in industry as the Chief Financial Officer of a book-publishing firm, Maxwell Macmillan Canada for 14 years, and a Waterloo based further poultry processor Elmira Poultry for five years.

Ben joined Ward & Uptigrove in September 1999. In the summer of 2000 Ben started up the human resources (HR) consulting practice Ward & Uptigrove Human Resources Solutions (W&U HRS). W&U HRS now has four staff. W&U HRS provides a full range of HR services to the private and public sector including pay equity, pay administration, performance management, recruiting, wellness and health care spending accounts. Ben received his Human Resources Management Certificate in 2004 from the Conestoga College. He obtained his Certified HR Professional (CHRP) designation in 2006.

Ben married Bev in 1983. They adopted their only son Nathan, from Guatemala on Ben’s fortieth birthday in 1991. The family moved to Listowel in the summer of 2000.

Ben is on the Board of Listowel Big Brothers Big Sisters and does the Grand Bend to London annually to raise funds for MS.

He instructs spinning at a local gym and plays golf at the Listowel club.

Bruce West is the Senior Vice President, Finance and Chief Financial Officer, The Co-operators Group Limited in Guelph, Ontario.

Bruce joined The Co-operators Group in June 2007 as Senior Vice President, Finance and Chief Financial Officer. He brings over 25 years of progressive financial and managerial experience in operations, corporate development, and financial management to this role.

Bruce began his career with KPMG in 1980. He launched his financial services career with London Life in 1983 where he progressed through several financial roles over the next 11 years. He moved to Clarica Life Insurance Company for the following eight years, becoming Vice President, Finance and Shared Services in 1997.

Bruce was actively involved in growing Clarica’s Canadian business, along with the demutualization of the company and several M&A transactions. When Sun Life Financial acquired Clarica in 2002, Bruce became Vice President and Chief Financial Officer for Sun Life's Canadian business. Here he played a key role in the integration of the two companies.

Bruce returned to university full-time in 2004. He re-entered the workforce in the high-tech industry as Executive Vice President, Finance and Business Processes at ARISE Technologies Corporation where he helped engineer a financial turnaround. Most recently, Bruce was Vice-President, Finance for Canadian Tire Financial Services and Chief Financial Officer for Canadian Tire Bank.

Bruce’s educational accomplishments include a Bachelor of Mathematics (co-op) from the University of Waterloo (1980), Chartered Accountant designation (1981), FLMI designation (1985), and a MBA with a concentration in marketing from Wilfrid Laurier University (2005). In 2009, Bruce obtained the Chartered Director (C.Dir.) designation from The Directors College (a joint venture of McMaster University and the Conference Board of Canada).  He is also a member of the Financial Executives Institute of Canada.

Bruce sits on the board of directors for a number of companies within The Co-operators Group and serves on the boards of EGI Financial Holdings Inc. (TSX: EFH) and Echelon General Insurance Company. Bruce is also a member of the Dean’s Advisory Council at the School of Business and Economics at Wilfrid Laurier University.

Christine graduated from the University of Waterloo with a Bachelor of Mathematics degree in 1989. She is both a Chartered Accountant and a Chartered Accountant•Information Technology (CA•IT). Christine began her career as a Waterloo co-op student with Thorne Riddell (a predecessor to KPMG) in 1985.

Christine was appointed Vice President, Finance of Onex Corporation in January 2008.  In this role, Christine is involved with the day-to-day financial activities and strategies at both the corporate level, as well as at Onex’s numerous operating companies. Prior to this appointment, Christine was Director of Finance for Onex since September 1997.

Christine currently serves on the board of St. Jerome’s University and believes strongly in giving back to the community.  She also enjoys spending time with friends and family.

Federica was born in Italy and immigrated to Canada in 1977. She received the designation of Chartered Accountant (1995) and Chartered Business Valuator (1997) and has an Honours Bachelor of Arts in Chartered Accountancy Studies and a Masters of Accountancy from the University of Waterloo. Since returning to Windsor in March 2003, Federica has actively contributed to the community with enthusiasm and dedication. Her involvement within the community includes currently serving as a member of the Board of Directors for Windsor Family Credit Union, Board of Directors of Enwin Energy and the Canadian Airports Council, as well as Past Chair of Finance and Tax Committee for the Windsor Regional Chamber of Commerce. In addition, she has served as a Board Director for Chamber, as a Commissioner for the Windsor Utilities Commission, Vice Chair of the Audit Committee for the City of Windsor, and former Vice Chair and Treasurer of the Women’s Economic Forum. She has been a Tax Clinic Volunteer for the Institute of Chartered Accountants of Ontario for the past 16 years.

She is currently the General Manager of Windsor International Airport, which is currently operated by a federally incorporated municipal corporation, Your Quick Gateway (Windsor) Inc.

She enjoys spending time with family and friends, playing tennis and travelling.

Howard M. Armitage is the Gordon H. Cowperthwaite Professor of Accounting and Executive Director of the Centre for Business, Entrepreneurship and Technology at the University of Waterloo in Canada. He has a B.Sc. from McGill University, M.B.A. from the University of Alberta, and a Ph.D. from Michigan State University.

Teaching:   He is the recipient of the University of Waterloo’s Distinguished Teaching Award, the LS Rosen Award for Outstanding Canadian Accounting Educator and the 3M Teaching Fellowship for outstanding Canadian Educator.

Consulting: Prof Armitage is a widely sought after corporate speaker and consultant. He specializes in training senior management and implementing innovative cost management strategies and procedures.  Examples include Activity-based Costing, Activity-based Management, the Balanced Scorecard, Strategy Mapping, and Value-based Management systems.

Clients include the American Institute of Public Accountants (AICPA), Bell Canada, Northern Telephone, Farm Credit Corporation, Worker’s Compensation Board of Manitoba, AT&T, Electrohome, Alcan, Scarborough PUC, the Royal Canadian Mint, Johnson & Johnson, the Department of National Defence, Novartis, Public Service Commission,  The Public Building System (PBS), South Dakota Department of Transportation, Altana Pharmaceuticals, Society of Management Accountants of Canada, Association of Municipal Clerks and Treasurers of Ontario.  

Work Locations: He has worked in the USA, France, Indonesia, Jordan, Malaysia, Kenya, Cuba, Nepal, Guatemala, Taiwan and United Arab Emirates with universities, corporations and institutions such as the World Bank and Asian Development Bank.

Research: He has published over 100 articles and monographs in the area of cost management systems His recent publications include Using Strategy Maps to Guide Performance Management; Breaking the MBA Mould: Business Education for a High Performance World, Measuring and Managing Shareholder Value Creation and An Executive View of Shareholder Value Creation: Determinants of Success in Publicly Held Canadian Organizations.

 Other: He is a squash (the sport) nut, a movie goer and a terrific grandpa

José R. Hernandez is a former Pricewaterhouse-Coopers partner, bringing
expertise in forensic accounting, corporate governance, and SEC
compliance matters. Since 2001, he has been living in Europe and has
focused on assisting Audit Committees, CFOs, and Chief Compliance
Officers to address issues relating to accounting fraud and corruption
(including the Foreign Corrupt Practices Act) in response to a United
States or European regulatory inquiry: internal investigations; remediation
of financial statements and related disclosure; dealing with auditors and
their 10A responsibilities; designing and implementing effective
governance and compliance programs; and, assisting Companies in
presenting their remedial actions to the staff of the Securities and
Exchange Commission and Department of Justice.

Dr. Hernandez holds degrees as a Bachelor of Mathematics and Masters of
Accounting from the University of Waterloo (Canada), as well as
designations as a Canadian Chartered Accountant, United States Certified
Public Accountant, and Chartered Financial Analyst. Most recently, he
completed a PhD in Economics and Business Administration at the VU
University Amsterdam (Netherlands). His dissertation is titled
“Principles, Processes, and Practices of Fraud Prevention.” He is a faculty
member at the VU University Amsterdam with research interests in the
areas of corporate governance, ethics, corporate compliance, corruption,
and fraud.

Krista works for Sun Life as Director, Product Design and Management in the Group Retirement Services division.  In this role, Krista leads a group of product managers responsible for the development of product solutions and service innovations. She has worked at Sun Life for over 11 years and her previous roles include Director, Pricing, GRS Corporate Accounts and Corporate Auditor.

After graduating from U of W, Krista worked for Deloitte & Touche in Mississauga as an Audit Manager.  In 1997, she relocated with her family to the Waterloo area and began teaching Accounting and Statistics courses at Conestoga College on a part time basis.  In the fall of that year she accepted the opportunity to teach Auditing at the University of Waterloo for one semester.  Between 1994 and 2003, Krista was also involved with marking the CICA’s Uniform Final Examination six times.

Krista and her husband Mark have 3 wonderful children who ensure there is never a dull moment.  Krista enjoys reading, music, attending live theatre performances and travelling with her family in her spare time.

Marrianne Bridge graduated from the University of Waterloo with a BMath in 1981. She obtained her CA designation in 1982 and was elected a Fellow of the Ontario Institute of Chartered Accountants (FCA) in June 2009.

Marrianne started her career in 1977 with Touche Ross & Co. (now Deloitte & Touche, LLP) in Toronto as a University of Waterloo cooperative student. She joined the Ontario Securities Commission (OSC) in 1983 in the Corporate Finance branch. From 1987 to 1999, she was Securities Administrator with Davies Ward Phillips & Vineberg, LLP (law firm). Marrianne returned to the OSC in 1999 and is currently Deputy Director, Compliance.

Marrianne has been actively involved in the CA profession for many years including:

• member of Council of the Ontario Institute of Chartered Accountants
• member of various committees of Council (member of the Executive Committee, Chair of the Audit, Bylaws Review, and Award of Distinction Committees, member of the Bylaws Review, and Finance Committees, and member of the Public Accounting Licensing Board)
• previously Chair of the ICAO Discipline Committee.

Spencer graduated from the University of Waterloo with Bachelor of Arts and Master of Accounting degrees in 1999. He made the Institute for Chartered Accountants of Ontario's 1999 Uniform Final Exam Honour Roll by placing 20th in Ontario. 

Spencer began working for Chapman Matten Welton Winter, Chartered Accountants as a co-op student in 1996.  Upon passing the UFE he was promoted to Manager.  In this role he provided accounting, audit and taxation services to small owner managed clients. In 2002 he completed the CICA In-Depth Tax Course.

From 2000 to 2002 he also worked for the Institute of Chartered Accountants of Ontario as an exam marker for the School of Accountancy examinations. 

In 2004, Spencer left public accounting and joined the Capital Markets audit team at the Bank of Montreal. He currently works there as an Audit Manager performing audits over the Bank’s derivative trading and investment banking lines of business in Canada, the United States, England, Ireland and China. In 2007, Spencer obtained the Financial Risk Manager designation from the Global Association of Risk Professionals.

Spencer does volunteer work with the Lloyd Carr-Harris Foundation including acting as the Foundation’s business and accounting advisor. The LCHF supports education, music and medical research.

Tushaar Lakhotia graduated from Waterloo with an Honours Mathematics degree in 2005 and Masters of Accounting in 2006. Shortly after graduation, Tushaar joined Deloitte & Touche LLP in the greater Toronto area where he is currently working as a Manager with the Forensic and Dispute services group. 

As a forensic accountant, Tushaar has worked on several exciting investigations ranging from employee thefts to international bribery allegations involving foreign officials.  Initially interested towards this work through the forensic accounting MAcc course, Tushaar now finds himself investigating evidence of fraud at big corporations – a job that he often does covertly!

Outside of work, Tushaar is involved with coaching UFE students, volunteering for the ICAO tax clinic, and the UW Accounting and Finance Alumni Association.  In addition, he volunteers for various charitable organizations through Deloitte campaigns. For work life balance, Tushaar enjoys quality time with his family (wife and TV) and playing Squash and Cricket.  He is an avid Cricket player who plays regularly for the Deloitte team and the Etobicoke District Cricket League – irrespective of whether it rains, shines or snows!

SAF alumni Rosa Maria Iuliano (MAcc ’98) and Mark Eamer (MAcc ’95) have recently garnered honours from their communities for their noteworthy achievements as rising young professionals.

In July Rosa Maria Iuliano was named as one of the recipients of the 2009 “Forty Under 40” awards presented by the Ottawa Business Journal. Iuliano, 35, was among those who, in the Journal’s words, “illustrate the cross-section of industries that make Ottawa such a vibrant place to do business.”  

She is a tax partner with Collins Barrow Ottawa LLP. Her biggest business achievement, she told the publication, was building a tax practice and becoming tax partner at age 33 while managing a growing family.

 “You can never compromise your ethics or your integrity,” she said in reflecting on lessons she’s learned during her career so far. “It’s the cornerstone of our business.”

"It is both humbling and inspiring for the judges to see entrepreneurs, professionals and business owners break through all types of obstacles to connect with customers, build revenues and grow businesses," observes Ottawa Business Journal publisher Michael Curran. “You walk away with an upbeat feeling about the city's economic future."

Iuliano and her co-recipients were chosen for demonstrating a “keen interest in improving their community” while showing “incredible business acumen and unrivalled expertise” in their respective fields.

A few weeks earlier, Mark Eamer, 37, received one of the “40 Under 40” awards from the Waterloo Region Record. A partner with Hemmerich, Flanagan, Kratz & Eamer LLP, he was cited for his volunteer contributions to the local community.

"The community is part of your home," he explained to the Record. "To me, it's like helping a neighbour. If everyone can do a little, we get a lot done."

Eamer offers his accounting expertise to local agencies and non-profit groups, and he has also offered free tax clinics through the ICAO. He is first vice-chair of Leadership Waterloo Region and serves on the audit committee for Kitchener-Waterloo Oktoberfest.

Anne Lavender, executive director for Leadership Waterloo Region, told the newspaper that Eamer is a “natural” community leader, and she praised his generosity with both his time and his expertise.

The School of Accounting and Finance salutes Rosa Maria Iuliano and Mark Eamer -- and all our graduates -- who are receiving recognition for their positive impact on their profession and in their communities.

Amit Seth (MAcc ’02), Managing Director of Saisethsons Hospitality Group Inc., was the subject of a profile in a recent issue of CA Magazine.

The profile celebrates his employees-first policy, and his coaching and mentoring approach to management. “I always tell people that I’m not in the coffee business, but I’m in the people business,” Seth told writer John Shoesmith, adding that relying on those you work with and on those who work for you makes things “both challenging and very rewarding.”

The Saisethsons Group owns four Tim Hortons franchises in the greater Toronto area, while managing or consulting for 15 other restaurants in Ontario. The profile suggests the company may generate more than $18 million in sales this year.

For more, read writer John Shoesmith’s profile of Amit Seth in CA Magazine (Jan. - Feb. 2009) http://www.camagazine.com/archives/print-edition/2009/january-february/upfront/camagazine5565.aspx

Shana Laurie de Hernandez graduated from the University of Waterloo’s School of Accounting and Finance, earning a Bachelor of Mathematics degree followed by a Master of Accounting in 1998.  She went on to obtain her Chartered Accountant designation in 1999 and her U.S. Certified Public Accountant designation in 2001.

Upon graduation, Shana returned to Pricewaterhouse (now PricewaterhouseCoopers), where she had been employed during her co-op terms. She worked in Toronto specializing in financial services. In 1999, Shana joined the PricewaterhouseCoopers practice in Cuba, working in the telephone and airline industries.  She was also able to continue working on developing a Masters of Accountancy program at the University of Havana, the subject of her Masters Thesis.

In 2001, Shana moved to Amsterdam to begin what was anticipated to be a two year international exchange with PricewaterhouseCoopers. Eight years later, she is very much still enjoying living and working in the Netherlands. Shana’s career at PricewaterhouseCoopers has been primarily focused on the consumer industrial products industry and, in particular, the consumer foods industry. Her client portfolio has ranged from small operating companies and subsidiaries to large public international billion-dollar companies with significant presence/operations in the Netherlands. Shana has also played a key role as a Sarbanes Oxley expert in the Dutch firm, working with foreign private issuers and large US subsidiaries in their readiness efforts and working with the US firm’s National Office to evaluate deficiencies in 2005. In 2007 Shana was promoted to Director. 

In September 2009, Shana accepted a position in the Dutch firm’s National Office. She is now the Audit Methodology Implementation Leader and Assurance Learning and Education Leader.  She is responsible for designing and implementing PwC’s audit transformation program within the Dutch firm. This includes evaluating and redesigning current curriculum for the Assurance practice to ensure the transfer of certain skills while enhancing audit relevance within the Dutch environment. She is also responsible for developing a communication strategy, change management and implementation strategy to disseminate new technology, audit approach updates and training to the Dutch practice. She very much enjoys the learning and research involved in developing innovative programs to provide the practice with tools needed to address the changing requirements and expectations of our clients, the industry and our regulators.

Shana is married to Jose Hernandez, also a 1998 U of W Masters of Accounting graduate and a 2009 Fellowship Honouree. Shana is a strong supporter of work life balance and works part-time (4 days per week). Her greatest joy comes from spending time with her two young children, Bianca 3 and Mateo 18 months, helping them learn and grow.

Joe is a Gold Medal graduate from the University of Waterloo’s Master of Accounting program (1986) and holds Chartered Accountant and Certified Management Accountant designations in Canada.  He began his professional career with KPMG, where he held various senior positions in both Canada and the U.K

Joe is a founding partner of Summerhill Venture Partners, a North American Venture Capital firm that invests in and helps develop emerging growth companies in the areas of communications, digital media and information technology.  Since 1992, Joe has been venture investing and applying his wealth of experience in the areas of team building, business planning, financings, negotiations, IPOs and acquisitions.  His diverse and extensive experience allows him to play an integral role in the structure, strategic direction, and overall growth and business development of emerging companies. 

Prior to joining Summerhill Venture Partners, Joe served as EVP, CFO and Director of Whitecastle Investments, a leading Canadian private investment company, and Managing Director of its venture practice, Whitecap Venture Partners. As one of the venture practice founders, Joe was instrumental in shaping the vision and investment strategy of Whitecap.  He was a core element of the senior team that brought a number of high-grossing investments to fruition.  

Joe’s past successes include investments in Broadband Networks Inc. (acquired by Nortel, NYSE: NT), Positron Fiber Systems (NASDAQ IPO and acquired by RELTEC, NYSE: RLT), Loran International Technologies (acquired by Peregrine Systems, NASDAQ: PRGN), Electrophotonics (acquired by ETEC, NASDAQ: ETEC), PC Docs Group International (NASDAQ IPO, and acquired by Hummingbird, TSE: HUM & NASDAQ: HUMC), ImagicTV (NASDAQ IPO, and acquired by ALCATEL, NYSE: ALA) and Third Brigade (acquired by Trend Micro, Tokyo Stock exchange).  

Joe sits on the boards of Vantrix, Trust Digital and Radian6.

Susan graduated from the School of Accounting and Finance in 1993 with BA and MA degrees.  Also earning her CA designation in 1993, she has worked at Ernst & Young and has taught as a lecturer at the University of Waterloo.

She earned a Master of Science in 2001 and completed her PhD in 2002 from Cornell University. Susan joined the University of Illinois at Urbana-Champaign in 2001, and in 2010 left to join the Kogod School of Business at American University in Washington, D.C. She currently teaches financial statement analysis and conducts research on judgment and decision-making, applying experimental and archival-empirical methods to investigate the use of financial information by investors and analysts.

Her work appears in top academic journals including The Accounting Review, Contemporary Accounting Research, the Journal of Finance, and the Journal of Accounting Research.  She has received several honors for her scholarship, including the American Accounting Association Competitive Manuscript Award.  Susan currently serves as an associate editor for Contemporary Accounting Research, and on the editorial boards of The Accounting Review and Behavioral Research in Accounting. 

Jeff graduated from the University of Waterloo with Bachelor of Arts and Master of Accounting degrees in 2000.  He then placed 9th in Ontario on the 2000 Uniform Final Exam. 

Jeff began his career as a co-op student with PricewaterhouseCoopers in their Kitchener-Waterloo office.  Immediately after obtaining his CA designation in late 2001, Jeff joined the Forensic Accounting Management Group of Public Works & Government Services Canada.  As a Senior Forensic Accountant, Jeff provides forensic accounting services to the RCMP.   Jeff has qualified as an expert in forensic accounting on a number of occasions, testifying at both the Ontario Court of Justice and the Superior Court of Justice.

Jeff completed a Diploma in Investigative & Forensic Accounting (a 2-year distance education program) at the University of Toronto in 2004.  Subsequently, he became the youngest CA - Designated Specialist in Investigative & Forensic Accounting (CA·IFA) in Canada.  Jeff obtained the Certified Fraud Examiner (CFE) designation in 2006.

Jeff lives in Kitchener with his wife Angela (an ER doctor) and their 3 children (4-year old Jack and 1-year old identical twins Luke and Trey).  Jeff enjoys playing golf and poker in his spare time.

Jodie Lobana is currently the President of Lobana Consulting Group Inc. Jodie launched the company in 2005. The consulting services provided by Lobana Group are focused on IFRS Conversion, IFRS training, Corporate Governance, IT Governance, Internal Audit Planning and Delivery, Risk Assessments, Sarbanes Oxley, Financial Process Improvements, and Due Diligence services. Lobana Group deploys CAs, CMAs, or CGAs as subcontractors to assist in their various consulting engagements.

Jodie’s educational accomplishments include a Masters of Accounting degree from the University of Waterloo, Canadian Chartered Accountant designation, Certified Public Accountant designation from Illinois State, USA, Certified Internal Auditor, Certified Information Systems Auditor, Project Management Professional designation, and Certificate in International Financial Reporting Standards from the Institute of Chartered Accountant of England and Wales.

Jodie is currently a Director of the Institute of Internal Auditors (“the IIA”)– Toronto Chapter. Also, as part of Communications Committee for Canada Institute Project for IIA, Jodie participated in leading the marketing and promotion effort for the Institute prior to the membership vote in 2010. The results were remarkably successful in favour of the new IIA Canada institute.

Jodie is also a member of Academics Committee of the IIA Canada Council responsible for managing IIA Canada’s relationships with Canadian Universities and Colleges, and for promoting Internal Audit Profession to the students.

She is a Director on the Advisory Board for York University`s Master’s Degree in Financial Accountability. Jodie`s work as part of the Advisory Board provided significant assistance in the successful launch of this new Master`s Degree program in the fall of 2009.

Jodie is also an Audit Committee member for compliance audit committees of the City of Brampton, and Dufferin-Peel Catholic School Board.

Internationally, Jodie has done consulting work in Brazil, Mexico, Costa Rica, Venezuela, United States, and Ireland. She calls herself a “Global Citizen”, and travels constantly to meet her fellow citizens in other countries. Jodie has travelled to approx. 30 countries.

Jodie is passionate about the cause of new immigrants, and their settlement into their respective professional fields. Jodie has taken on the work of mentoring new immigrants on bridging the gap between their current state to a future state of being working in the field of their dreams.

Seeing Jodie`s constant quest to provide excellent service to her clients, and excellent advice as a Director or a Mentor or a friend, Jodie`s close friend described her in a short phrase...Jodie...means...Joy of doing it Excellent`.