Drs. Michael Lutchman RA, is managing partner of Lutchman & Co independent member firm of Moore Stephens International Limited. As managing partner he has extensive (more than 30 years) experience during his career with KPMG, Deloitte and MSIL with a wide variety of multi-national audits in accordance with International Standards on Auditing under various financial reporting frameworks (Dutch GAAP, US GAAP, IFRS) in Suriname, The Netherlands and the U.S.A. (New York). Michael is one of the founders of and is currently Vice President and Acting President on the Board of the Suriname Chartered Accountants Institute, and Director on the ICAC Board. He is a member of the Dutch Professional Body of Chartered Accountants since 1988 and has lectured and/or lectures at Vrije Universiteit Amsterdam, ADEK University Suriname, Hoge school In Holland, bachelor stream accountancy and the Suriname Tax Office.