Epifanio Sadural, CPA,CGMA

Treasurer & Board Member

Epifanio R. Sadural, Partner at Roth & Co., LLP has more than 28 years of audit and accounting experience. He was formerly employed by O.B. Montessori Center, Inc., (Philippines) as Internal Audit and Budget Manager, Anchor Steel Industries, Inc. (Philippines) as Finance and Administration Manager, and Republic-Asahi Glass Corporation (Philippines) as Internal Audit and Budget Head, and Cost Accountant until he joined E. C. Ortiz & Co., LLP in January 2001. E. C. Ortiz & Co., LLP merged with Roth & Co., LLP effective July 1, 2020.

Educational Background:
Bachelor of Science in Commerce, Major in Accounting, Far Eastern University, (graduated with honorable mention)

Master in Business Administration-candidate, Ateneo de Manila University

Chartered Global Management Accountant
Certified Public Accountant –State of Illinois
Certified Public Accountant-State of Indiana
Certified Public Accountant – Philippines

Professional Memberships:
Illinois CPA Society
• Member
• Member, Individual Taxation Committee
American Institute of Certified Public Accountants
Philippine CPAs of Greater Chicago
National Council of Philippine American-Canadian CPAs

Work Experience:
State Agency Engagements with the Office of the Auditor General as special assistant auditor involving Financial/single audit and/or compliance examination of various Illinois State Agencies.

Engagement with other entities and government agencies:
- Illinois Department of Healthcare and Family Services – Office of Inspector General - Long Term Care Asset Discovery Investigation
- Illinois Department of Public Aid - Bureau of Medicaid Integrity - Long Term Care Facilities Post Payment Audits
- Involved in the review of the different fiscal control cycles and performing analysis of operation including the following:
o Home Health Care reimbursement procedures - Medicare, Public Aid, Private Insurance companies
o Community Integrated Living Arrangement (CILA) cost and reimbursement procedures
o Identification of private income sources for CILA residents for proper set-up of third party receivables
o Medicare Cost Reporting of Home Health Agencies and Hospice and Palliative
- Tax and Accounting Services to individuals and businesses in various industries including home health agencies, medical offices, food retail services and other small and medium enterprises..

Epifanio Sadural, CPA,CGMA