Cayman Islands Team

Wendell Daniel

Stephen P. Milner

Adam Bullock

Ernest D. Miranda

Manny M. Trelles

Contact Us:
PO Box 10095
Grand Cayman
KY1-1001
Cayman Islands
345.943.2999 P
949.222.2989 F

For a copy of Squar Milner's Asset Management brochure please e-mail: wdaniel@squarmilner.com

Wendell Daniel
Principal-in-Charge, Cayman Islands

Area of Focus
Wendell is a Certified Public Accountant in Squar Milner’s Financial Services Industry Group, and he serves as the Principal-in-Charge of the Cayman Island office. Wendell specializes in providing audit, risk management and consulting services to clients in the financial services industry sector.

Wendell has significant experience in serving financial institutions, from de novo banks to large bank holding companies, mortgage banking companies, hedge funds, private equity firms, registered investment advisors and security brokerage firms. He specializes in risk assessment and risk management services, including external and internal auditing and regulatory reporting. He also has significant knowledge of the regulatory and reporting requirements of the Cayman Islands Monetary Authority (CIMA) and United States Securities and Exchange Commission (the “SEC”).

Wendell has worked with financial institutions, investment funds and brokerage firms providing audit and consulting services and other strategic financial matters. Wendell brings a wealth of hedgefund experience covering a broad range of activities. Whether you need an audit under IFRS or US GAAP, Wendell and his team are equally adept at providing audit quality and unparalleled service.

Professional License and Accreditation
• Member, Cayman Islands Society of Professional Accountants
• Certified Public Accountant, Georgia
• Member, American Institute of Certified Public Accountants
• Member, Georgia Society of Public Accountants
• Member, California Society of Public Accountants

Education
• Bachelor in Business Administration, Accounting-Valdosta State    University
• Graduate, University of Virginia National Banking School, sponsored    by the AICPA

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Stephen P. Milner

Area of Focus
Steve Milner is Managing Partner of the Firm, a Partner in the Firm's Tax Department and a Partner in the Firm's Bankruptcy/Litigation Services Department. He is responsible for consulting on business and financial analysis, workouts, acquisitions and divestitures and management (policy and procedures) of both operating businesses and investment entities; extensive consulting in strategic and operation planning. He is actively involved in all aspects of tax planning compliance and controversy.

Business Experience
From 1987-1990, Steve was a Vice President and Corporate Controller for Birtcher Real Estate, one of the Nation’s largest developers and property managers.

Steve was a Senior Tax Consultant with Deloitte & Touche from 1984 through 1987.

Professional License and Accreditation
• Certified Public Accountant, California
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants
• General Securities representative (Series 7)
• Certified Insolvency & Reorganization Accountant
• Certified Tax Specialist, State Bar of California (1994-2006)
• Member, California State Bar
• Member, Orange County Bar Association
• Member, California Bankruptcy Forum
• Member, Association of Insolvency Accountants

Publications

Articles:
"Tyranny of the masses is rising", Orange County Register, March 2009; “Cram-Down Interest Rates: The Quest Continues”, California Bankruptcy Journal, February 2009;  ”Tax Plans, Job Creation”, Orange County Business Journal, September 2008; “Opt for a free-market retirement system”, Orange County Register, March 2005; “Book Cooking”, Los Angeles Daily Journal Extra, May 2003; “Pumping Profits”, Daily Journal Extra, August 2002; “Former exec sues Dynegy for sacking”, BBC News, August 2002; “Why aren’t auditors heading off scandals”, The Blade – Business, July 2002; "Need an Audit? Think Past the Big Five”, KiplingerForecasts.com, May 2002; “Letters to the Editor: Anderson & Enron”, Orange County Business Journal, April 2002; “Aftershocks From the Enron Mess”, California CEO, April 2002; “Given IPO Downturn, Reverse Mergers Can Be an Alternative”, Los Angeles Daily Journal, February 2002; “Joy among the little guys”, Orange County Register, February 2002; “Study: Consulting fees don’t undermine fair audits”, Orange County Register, February 2002; “Enron’s spreading shockwave”, Orange County Register, January 2002; “Going by the Book”, Orange County Register, January 2002;

Education
• The George Washington University - Master of Laws, (Taxation)
• Pepperdine University School of Law - Malibu, California - J.D.
• University of California, Los Angeles - Bachelor of Arts, English
• Institut Superieur des Sciences Economique et Commerciales -Paris, France

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Ernest D. Miranda

Area of Focus
Ernest Miranda is Partner in charge of Squar Milner’s Audit and Assurance Services Department. He has over 25 years of experience providing audit/assurance services to SEC/publicly and privately held clients in the real estate, hospitality, construction and financial services and technology sectors and has extensive experience providing management and business advisory, due diligence and restructuring services.

Business Experience
Ernest's clients include service companies and consumer products, technology, real estate and financial services clients. His experience, in addition to audits and reviews, includes a multitude of advisory assignments including capital formation, IPOs, secondary offerings and private placements, mergers and due diligence, underwriting, development of business plans, controls evaluation, mortgage securitization, best practice diagnostics, litigation support, financial restructurings and bankruptcy.

Ernest leads the Sarbanes-Oxley services practice area for Squar Milner. Since joining Squar Milner in May 2004 and has been a major contributor in the development of Squar Milner’s methodology and framework around the internal control requirements for Sections’ 302 and 404 of the Sarbanes-Oxley Act of 2002.

On the corporate side, Ernest has been involved with synthetic leases, sale-leasebacks, litigation support, financial restructurings and bankruptcy. Internationally, he assisted two of Mexico ’s largest banks package, arrange, market and sell portfolios of real estate loans collateralized by real estate properties.

Prior to Squar Milner, Ernest was a partner with Grant Thornton LLP for several years leading one of its industry groups in Southern California and served 14 years at Ernst & Young LLP. He was also a controller for a mid-cap bank holding company group for three years.

Professional License and Accreditation
• Certified Public Accountant, California, Texas
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Education
• Bachelor of Arts, Business Administration, University of Texas

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