New Jersey Law and Ethics 2012/ 2014- Deloitte Alumni Program (E1311236)

John F. Dailey Jr., CPA, was partner and ethics compliance officer at Bowman & Company LLP. Specializing in the audits of governmental agencies, he was the partner-in-charge of five municipal, two school district, three charter school and twelve fire district audit engagements. He has acted as an expert consultant on the establishment, consolidation and dissolution of fire districts. In addition, Mr. Dailey has served the New Jersey Department of Community Affairs, Division of Local Government Services as a member of the Registered Municipal Accountants Steering Committee, charged with the responsibility of revising the Requirements of Audit for New Jersey municipalities. Mr. Dailey has authored articles that have been published in several professional journals, and speaks regularly as a discussion leader for continuing professional education seminars.

Mr. Dailey is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey Society of Certified Public Accountants (NJCPA) and the New Jersey Registered Municipal Accountants Association. His professional accomplishments include a term as president of the NJCPA (2002/03). In addition, Mr. Dailey served as a member of the NJCPA executive committee for five years, and has also served as vice president, treasurer and board of trustees member. In December 2009, Mr. Dailey was awarded the Society’s Distinguished Service Award for “Exceeding Expectations and Setting the Standard of Excellence for Others to Follow.” He has co–authored revisions to the New Jersey Law and Ethics course sponsored by the NJCPA and serves as one the of the Society’s discussion leaders for the New Jersey Law and Ethics course. Mr. Dailey has served the AICPA as a member of council and currently serves as a member of the Institute’s Professional Ethics Executive Committee. In March 2005, Mr. Dailey was appointed to serve as a member of the New Jersey State Board of Accountancy.

Mr. Dailey earned his bachelor’s degree in business administration from Villanova University. In 1997, he received a Certificate of Educational Achievement in governmental accounting and auditing from the American Institute of Certified Public Accountants.

Michael A. Polito, CPA, was a lead service audit partner at Deloitte & Touche LLP, responsible for services provided to national and international middle market companies, including public and privately-held clients. Prior to retirement, he was also the lead partner for alumni relations, providing continuing education and networking programs to former partners and employees. Mr. Polito is a past president of the New Jersey Society of CPAs (NJCPA) and has served on the NJCPA Board of Trustees as trustee and treasurer. He is a former chairperson of the NJCPA Finance Committee, served on the Bylaws and Continuing Education Task Forces and is a former chair of the Accountancy Bill Committee. In addition, he is a long-standing member and former chairperson of the NJCPA Professional Conduct Committee. Mr. Polito is also a member of the American Institute of CPAs and the New York State Society of CPAs. He earned a bachelor’s in accounting from Fordham University.