Mr. Gardner is the Director of Quality Control at Horwich Coleman Levin, LLC. He has practiced public accounting for over 40 years and now leads HCL's Quality and Compliance area. He has broad experience in auditing and attestation services as well as business consulting, fraud examination and taxation. He serves as a Peer Reviewer for the AICPA and is active on their Peer Review Committee. He also has served as an adjunct professor for over 15 years at Oakton Jr. College.

Mr. Gardner's career encompassed many prominent public accounting firms both nationally and locally in the Chicago area including Coopers and Lybrand (now PwC) and Checkers, Simon & Rosner LLP where he held supervisory and management positions. He has been associated with Mr. Horwich for over 20 years

• Audit and Assurance
• Accounting
• Income Tax
• Management Advisory Services
• Quality Control

• Masters in Business Administration, DePaul Graduate School of Business
• Bachelor of Science - Commerce, University of Illinois, Chicago and DePaul University

• Certified Public Accountant (CPA)
• Certified Fraud Examiner (CFE)
• Accredited Business Advisor (ABA)

• American Institute of Certified Public Accountants (AICPA)
• Member, Illinois CPA Society
• National Society of Accountants
• Independent Accountants Association of Illinois
• American Accounting Association
• Institute of Management Accountants
• Association of Certified Fraud Examiners

• Various committees including positions held as officers and board members