Dan L. Goldwasser is a retired attorney who practiced law in New York City for 45 years, half of which were spent helping companies, large and small, to raise capital through private and public offerings of their securities, and the other half were spent advising and defending accounting firms. He is a graduate of Harvard College, where he majored in economics, and the Columbia Law School. During the course of his legal practice he was an active member of the American Bar Association’s Business Law Section and served as the Chair of its Committee on Law and Accounting.  In 2003, he became the first non-CPA to serve on AICPA’s Auditing Standards Board, a body which establishes standards for the conduct of financial statement audits. For 35 years he was a member of the Board of Directors of Forest Laboratories, Inc., a pharmaceutical manufacturer, the securities of which were listed for trading on the New York Stock Exchange, and served on that company’s audit and compensation committees. Mr. Goldwasser is also the author of two legal treatises (recommended reading for insomniacs), dozens of legal briefs and scores of articles on various legal and accounting topics. In his retirement, he has taken to writing opinion pieces on topics of public interest.