Our professional associates include Chartered Professional Accountants and other financial credentials, and are experienced in IFRS, ASPE, and US GAAP. Ralph Miller CPA, CA, CBV, CHA, CHAE is a co-author of the 11 th Revised Edition of the Uniform System of Accounts for the Lodging Industry (“USALI”); Lisa M. Hubenig CPA, CMA, manages all financial reporting assignments.