Howard D. Rosen, B.B.A., University of Miami (1969, magna cum laude); J.D., University of Miami (1973, summa cum laude); member, Editorial Board, University of Miami Law Review; Certified Public Accountant, Florida; member, Florida Bar; member, Tax and International Law Sections of the Florida Bar; Adjunct Professor of Law, University of Miami School of Law (1990- ); member, Board of Governors of the Florida Institute of Certified Public Accountants (1997-1999), member, Florida Institute of Certified Public Accountants, past president and director of the South Dade Chapter of the Florida Institute of Public Accountants.