Summary of Experience James Moyna, President and Founder of JMM, CPA specializes in auditing and providing consulting advice for qualified retirement plan sponsors. For many years James was a Partner in a National accounting firm and also has many years of experience working as a third party administrator. During his time as a third party administrator, James became knowledgeable with respect to qualified plan compliance matters, government reporting and benefit plan administration. In 1998, James combined his past audit and plan administration experience to become an auditor specialized in the audits of qualified retirement plans. His extensive experience working with all aspects of qualified retirement plans has provided a firm foundation as his basis for specializing exclusively in the retirement plan audit industry. Professional Affiliations and Credentials     * Certified Public Accountant     * American Institute of Certified Public Accountants     * Member of the AICPA Employee Benefit Plan Audit Quality Center Member of the Illinois Society of Certified Public Accountants James has instructed others in benefit plan audit methodology. James has also been a featured speaker at AICPA National Conferences on Employee Benefit Plans, Illinois CPA Society Conferences, the NIPA Annual Conference and Expo, the 403(b) Summit and the Benefits Forum and Expo. Education and Founding Principles James earned a bachelor's degree in accounting from the University of Northern Iowa in Cedar Falls, Iowa. He is an avid golfer and has built his firm around the principles of Planning Ahead and Giving Back.