Robert W. Walter, J.D.

Attorney, Author and Speaker

Bob Walter has for 10 years served as a discussion leader for the American Institute of Certified Public Accountants (AICPA), and speaks throughout the United States and internationally on finance, business ethics, business law, accounting and securities topics. Mr. Walter has authored four 8-hour continuing education courses for the AICPA, including AICPA’s Annual Business Law Update (May 2005 and updated annually), Real World Business Ethics: How Will You React? (May 2003 and updated annually), AICPA’s Guide to Financing the Small Business: Sources, Strategies and Disclosures (May 2002), and Public Reporting Responsibilities: Putting Your Best Foot Forward (Sept. 2000).

Mr. Walter is a frequent speaker on current issues concerning corporate governance, finance, Sarbanes-Oxley, disclosure obligations, and ethics matters. In April and June 2004, he was featured in interviews on CNNfn and Bloomberg Television concerning small business financing. His book on that subject was published by Barron’s under its Business Library Series in February 2004.

AICPA’s Annual Business Law Update. American Institute of Certified Public Accountants (May 2005 and updated annually).

Real World Business Ethics: How Will You React? American Institute of Certified Public Accountants (May 2003 and updated annually).

AICPA’s Guide to Financing the Small Business: Sources, Strategies and Disclosures. AICPA (May 2002).

Public Reporting Responsibilities: Putting Your Best Foot Forward. AICPA (Sept. 2000)

“Liability of Independent Public Accountants to Nonclients in Colorado,” The Colorado Lawyer (Dec. 2000). Republished in NewsAccount, Colorado Society of CPA’s (March 2001).

The Modernized Independence Rules. Texas Society of CPA’s (Jan. 2001).

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Mr. Walter served on the faculty of the National AICPA SEC and PCAOB Conference in 2005 and has served on the faculty of the securities conference sponsored by the Securities and Exchange Commission’s Central Regional Office in each year from 2003 through 2007. At these conferences, he spoke on corporate governance, expanded disclosure obligations of public companies, denials of coverage and rescission of directors’ and officers’ liability insurance policies, ethical duties of professionals, and current issues in corporate finance. Since 2002, Mr. Walter has authored five books on these and related topics published by AICPA, Commerce Clearing House, Barron’s Business Library, and Aspen Publishers.

Mr. Walter has over 25 years experience as a securities attorney representing corporate clients and investment banking firms in a wide variety of public and private financing transactions. He represents clients in venture and private equity investments, bridge financings, initial and follow-on public offerings, and other short and long-term financing arrangements. He also represents public and private companies in business combinations, asset sales, and change of control transactions.

In April 2004, the Public Company Accounting Oversight Board (PCAOB) appointed Mr. Walter to a two year term as a member of its Standing Advisory Group (SAG). Comprised of 30 representatives drawn nationally from the accounting profession, institutional investors and pension funds, academia, as well as the regulatory and legal communities, the SAG reviews and provides input to the PCAOB and its Staff on professional standard setting and ethics requirements applicable to public company auditors.