Josh ShiltsCPA*/CFF/CGMA, CFE

Vilella & Shilts, CPAswww.VillelaShilts.com

josh@villelashilts.com(O) (904) 325-9006(F) (888) 990-2903

4600 Touchton RoadBldg. 100, Ste. 150

Jacksonville, FL 32246

EDUCATION

University of South FloridaB.S., Accounting

Florida Atlantic UniversityMacc, Forensic Accounting

CERTIFICATIONS

- Certified Public Accountant("CPA")- Certified in Financial Forensics("CFF")- Chartered Global ManagementAccountant ("CGMA")- Certified Fraud Examiner("CFE")

MEMBERSHIPS

- American Institute of CertifiedPublic Accountants ("AICPA")- Florida Institute of CertifiedPublic Accountants ("FICPA")- Association of Certified FraudExaminers ("ACFE")- Institute of Internal Auditors("IIA")- International Academy ofCollaborative Professionals("IACP")

*Licensed in Florida

BACKGROUNDI have built my career on applying innovative solutions to a vast array of issues. Examples include working with a Big 4 Accounting Firm’s advisory wing in NYC to unravel a multi-million dollar fraud within the financial services industry, providing anti-fraud and compliance services to a Fortune 500 cruise line located in Miami, providing SOX 404 consulting to a large electric wholesale retailer in NYC, assisting counsel with economic damage calculations on an international arbitration while working with a top 50 accounting firm located in Miami, assisting trustees/receivers with asset recovery and accounting advice on a large medical fraud and while with another top 50 Miami accounting firm assisting clients with acquisitions.

This and other experiences have allowed me to work with small proprietors up to billion dollar organizations; thus, allowing me to understand the needs of whatever size client I have. This experience has helped me become an asset to many of my clients in helping them uncover solutions while adding value to their bottom line.

REPRESENTATIVE EMPLOYMENTS- State P&C Insurer

Director of Forensic Audit- Morrison, Brown, Argiz & Farra ("MBAF")

Manager, Litigation Support & Advisory Services- Royal Caribbean Cruises Limited ("RCCL")

Manager, Audit Compliance- Marcum, LLP (also with acquired entity Rachlin, Cohen & Holtz, LLC)

Senior, Litigation Support & Advisory Services- Deloitte Financial Advisory Services ("FAS")

Senior, Financial Advisory Services- Protiviti, Inc.

Internal Audit Consultant

ACADEMIA- Florida Atlantic University

Adjunct Professor - Principles of Fraud Examination- Southern New Hampshire University

Adjunct Professor

AWARDS- Named as one of the "Next Generation of CFEs" in the September/October2013 issue of Fraud Magazine- Named by the FICPA as one of "The Top 26 under 36" for 2015

PUBLISHED WORKS - “Risk Management is a Necessity” – Co-authored, WebCPA August 27th,2009- “The Changing Investment Management Landscape” – Florida DailyBusiness Review, June of 2009- “Don’t Let Yourself be a Victim” – Co-authored, Marcum’s “TheForensic Files”, in May 2010- "Bad, But Not Otherwise Criminal: A Review of the Honest Services Law andGuide for Management", Marcum's "The Forensic Files", August 2010- “Don’t Get Tired of Fighting Fraud – That’s My Job” – MBAF’s AdvisoryNewsletter, August 2012.- “Study shows how Anti-Fraud Controls can Significantly Reduce Losses” –MBAF’s Advisory Newsletters, September 2012.- "Big Company Lessons for You and Me" - Villela & Shilts' "The Insight", July2015

VILLELA & SHILTS Certified Public Accountants

PRESENTATIONS*Presentations have been provided at MISTI National Conferences, Local FICPA, IIA and ACFE Seminars and to various law firms. The below represents topics Mr. Shilts has developed training presentations on:

- Developing and Implementing a Fraud Risk Assessment- Strategies for Developing and Implementing a Formal Anti-Fraud Program- Fraud Analytics Must Haves- Creating Fraud Risk Response Maturity Model Assessments- Financial Planning & Analysis: How to Move your Business to the Next Level- Accounting Musts: For Attorneys- Accounting Must Knows and Intro to Damages