Wiley is the Chief Executive Officer of the regional accounting and management consulting firm of W. BERNARD KYLES & CO., INC. Mr. Kyles started his career as an Internal Revenue Agent with the Department of the Treasury, Internal Revenue Service. His responsibilities included the audit of individual, corporations, partnerships, trusts and estate tax returns to determine that federal taxation laws and regulations were appropriately applied. Mr. Kyles went on work with a regional certified public accounting firm located in Ohio and Florida. His responsibilities were the preparation of federal, state and local business and individual income tax returns. Mr. Kyles also was responsible for the preparation of compilations, reviews and audits of business financial statements. Mr. Kyles started his firm roughly 30 years ago and clients range from publicly traded organizations, governmental entities and privately held companies throughout the United States of America. Mr. Kyles has severed on numerous boards of directors for profit and non-profit entities. Mr. Kyles has also severed on several Ohio Society of CPA’s groups on taxation and financial statement preparation.