![](siteAssets/site12650/images/2_-Roger_headshot.jpg)
Roger St Germain, CPA, MST
Years of successful experience with a mix of "Big 4" accounting, Fortune 100/multinational manufacturing, and emerging growth companies. Experience includes accounting, finance, management, strategic planning, tax, financial reporting, SEC reporting, systems design and integration, etc.
Qualifications
- Held positions as Chief Financial Officer and Controller
- Certified Public Accountant
- Proprietor of accounting and management consulting firm
- Author of financial column in The New England Business Bulletin
- Former adjunct Professor at Northeastern University
- Master of Science: Taxation - Bryant University Graduate School
- BA: Economics/Accounting - College of the Holy Cross
Professional Affiliations
- American Institute of Certified Public Accountants (AICPA)
- Rhode Island Society of Certified Public Accountants
- AICPA Tax Section
![](data:image/png;base64,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)