Luke Mazzochetti, CPA is the Director of Internal Audit at Manning & Napier, Inc., an investment management firm in Fairport, NY. He is responsible for the development, implementation, execution, and oversight of the annual audit plan, which includes testing of Sarbanes-Oxley (SOX) controls, regulatory compliance programs, and operational processes. He also works closely with senior management on the firm-wide management of risk. Previously, Mr. Mazzochetti was an Assurance Manager with PricewaterhouseCoopers, LLP in Rochester, NY. He is a Certified Public Accountant (CPA) in New York State and is a member of the Institute of Internal Auditors. He received his Bachelors of Science in Accountancy and a minor in Finance from Providence College. Mr. Mazzochetti is an active supporter of the Catholic Family Center of Rochester, where he currently serves on the Board of Directors, as Treasurer, and as Vice-Chair, Finance.