Susan manages all financial reporting and analysis, reviews budgets and forecasts, and establishes policies and procedures within the finance department. While Vice President at Bankers Trust, Ms. Pankowski was responsible for accounting and financial analysis of U.S. banking operations. Prior to that, she was an Assistant Vice President at Moody's Investors Service where she managed the ratings of financial guaranty insurance companies. In that capacity, she authored numerous articles on the financial guaranty insurance industry. Ms. Pankowski also served as a manager with Ernst & Young, LLP, where she coordinated client audit engagements. She has a Bachelor of Business Administration degree from Hofstra University, where she majored in Public Accounting. Ms. Pankowski is a licensed CPA in New York and is a member of the AICPA and the New York State Society of CPAs.