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Dwayne is a principal in Brown Smith Wallace�s Insurance and Reinsurance Practice with 20 years of experience. Prior to joining Brown Smith Wallace, Dwayne worked with national public accounting firms and as the manager of internal audit for a multi-state health system. Dwayne has served large and small for-profit and not-for-profit organizations. During his 20 years of public and internal audit experience Dwayne has assisted numerous companies in the following areas: Insurance company GAAP and statutory audits, including HMOs and captive insurers Insurance company consulting, litigation support and expert witness testimony Insurance loss reserve reviews and other agreed-upon procedure engagements Hospital and other healthcare audits Third-party payor contractual allowance reviews Examinations of financial forecasts for debt offerings Not-for-profit audits including A-133 and HUD REAC filings Employee benefit plan audits, including health and welfare plans Employee benefit plan DOL voluntary correction assistance AICPA Peer reviews for other CPA firms In addition to client work, Dwayne participates in the firm�s internal quality control process and frequently serves as an audit training course instructor. Dwayne is a licensed CPA and received his Bachelor of Business Administration degree in Accounting and Finance from the University of Missouri-St. Louis. Dwayne is a member of the American Institute of Certified Public Accountants and the Missouri Society of Certified Public Accountants. In addition, Dwayne is the Treasurer of St. Louis-based United Way funded organization. | 