AIM CPE Day 3 PS&R Hours / 0.5 General Hours

Michael R. Moran, Esq., CFE., Royse Partners,
Mike has been an attorney since 1994 and serves as Vice President & General Counsel at Royse Partners Limited, a tax consultancy in Columbus & Houston. Mike is a Certified Fraud Examiner since 1997 and a graduate of Capital University Law School, where he served as an Adjunct Professor for 20+ years. Mike is admitted to the bars of Ohio, District of Columbia (Taxation Section), U.S. Tax Court, U.S. Court of Federal Claims, and the Supreme Court of the United States. Mike has co-authored an annual book chapter on legal ethics for West and lectured nationally on professional ethics for a variety of professions. He serves as a criminal court Magistrate and is a retired SDF Colonel / Inspector General and criminal prosecutor.

Sloan Spalding, Chief of Staff at Auditor of State - Ohio
Sloan and his wife, Jennifer, have called New Albany home since 2002, where they are raising their three sons. Sloan has served as mayor since 2015 after two terms on City Council. He earned degrees from the University of Utah and Capital University Law School, served in the U.S. Army and Utah Army National Guard, and now works as chief of staff to Ohio State Auditor Keith Faber.