CPA, Managing Partner in the Professional Practice Department. Has a long-standing experience in the provision of consulting and accounting services as well as in the capital market, where he has taken part in a large number of issuances in Israel and the U.K. He specializes in professional consulting on accounting and audit issues under U.S. GAAP, Israeli GAAP and IFRS and in guiding companies through the transition to IFRS. Additionally, he has consulted companies on the implementation of the provisions of Section 404 of the Sarbanes-Oxley Act. Mr. Sherman is a member in several professional committees of the Institute of Certified Public Accountants in Israel and the Israel Accounting Standards Board. Furthermore, he lectures in courses and seminars held by the office, as well as in audit and financial accounting courses to undergraduates and to students in their year of post-degree studies in the Tel-Aviv University Accounting Department, the College of management Academic Studies Division, Bar-Ilan University, the Hebrew University, Ruppin College and the Ono Academic College.