- Business Advisors to Finance Executives, Private Equity and Venture Capital Investors and Audit Committees (Board)- IPO and SPAC Readiness- Financial Statements, Audit Support and SEC reporting- Business Combinations- Revenue Recognition- Equity and Liability Instruments- Stock Based Compensation- Industry-Specific Technical Memos and Calculations

Board member at Western Youth Services, a non-profit organization serving as the hub of outpatient mental health care and wellness solutions for children in Orange County.

Rochelle, in her role as a Managing Director at Deloitte & Touche, LLP (Deloitte), in the Accounting & Reporting Advisory (ARA) practice for the Pacific Southwest region. The ARA practice specializes in helping companies navigate a wide variety of complex accounting and reporting challenges by providing the following service offerings: IPO execution services, audit readiness, acquisitions and divestitures accounting and reporting services, SEC and other financial reporting services, on-call accounting advisory services, accounting standards implementation services, SOX and internal control support services, remediation and restatement services, sustainability and KPI services, and technology enabled services (digital controllership).

• Partners with business segment leaders of the Company throughout the investment decision-making process to analyze and communicate the appropriate accounting treatment and financial reporting impact of proposed transactions.• Ensures that the results of the Company’s complex transactions and related accounting issues are properly documented, presented and disclosed in the Company’s consolidated financial statements.• Tracks developments and provides updates to the Chief Accounting Officer (“CAO”) on new and emerging accounting rules and regulations under U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) and the U.S. Securities and Exchange Commission (“SEC”).• Researches, analyzes and implements newly issued accounting standards under U.S. GAAP.• Oversees the Company’s financial reporting with the SEC; including the Company’s Form 10-K, Form 10-Q, Form 8-K, capital market offerings and the SEC comment letter process.• Coordinates with FP&A, Investor Relations and Legal throughout the Company’s financial reporting process; including the preparation and/or review of the Company’s quarterly earnings releases, SEC filings, and other reports.• Monitors and enhances existing documentation of accounting processes and internal controls.• Recently led the Company-wide implementation of Workiva, cloud-based enterprise management software for external reporting.• Served a critical role in the Company’s successful spin-off of a separate publicly-traded REIT which was also the first public company to adopt Accounting Standards Update (ASU) 2016-02, Leases.

Served as a manager in the Accounting Consultation Group within the U.S. firm’s National Office: • Functioned as a technical accounting specialist for the U.S. firm. As part of this role, served as a resource to U.S. firm engagement teams and their clients looking to consult on technical accounting treatment for various transactions.• Areas of expertise included financial instrument and consolidation accounting under U.S. GAAP.• Participated in providing insight and views for Deloitte during the comment letter process for the Financial Accounting Standards Board’s (“FASB”) Proposed Accounting Standards Update on the Recognition and Measurement of Financial Assets and Financial Liabilities.• Participated in providing insight and views for Deloitte to present at the ‘Large Firms’ financial instrument meetings whereby accounting firms collaborate and discuss their interpretations of International Financial Reporting Standard (“IFRS”) 9 and International Accounting Standard (“IAS”) 39 to specific transactions or scenarios.• Facilitated and presented at Deloitte National U.S. Firm Trainings.• Consistently achieved the highest ranking given on performance evaluations throughout the two years in this role. • Selected to participate in a career strategies development program for high-performing female managers at Deloitte.

Served as a manager in the Financial Instruments Group within GIOS of Deloitte LLP in London. This London based group consists of professionals experienced in complex accounting issues, banking transactions, and financial statement reviews under IFRS and U.S. GAAP:• Functioned as a financial instrument specialist focusing on derivative valuations and hedge accounting. As part of this role, involved in services for a sector of the UK government providing risk management and hedge strategy advisory services. Also assisted UK firm engagement teams in their audit compliance; performing financial instrument consultations, valuations, and hedge accounting assessments.• Performed financial statement reviews for publicly listed entities under both U.S. GAAP and IFRS primarily for large banking institutions.• Served as a resource to SEC registrants through the review of their SEC filings (i.e. financial statements, pro formas, and responses to SEC comment letters) and provided assistance with queries related to SEC rules and regulations. • Provided ad hoc internal and external technical accounting consultations under both U.S. GAAP and IFRS primarily for financial instruments. • Served as a resource regarding compliance with Public Company Accounting Oversight Board (“PCAOB”) standards. This included providing training to UK engagement teams of SEC registrants to ensure their files and documentation were in line with PCAOB standards and incorporates recent PCAOB inspection findings in the US firm.• Provided trainings and presentations to the wider GIOS group on financial instruments. Examples include IFRS 7 disclosure requirements, derivative valuation principles, and hedge accounting under both IFRS and U.S. GAAP.• Served as the editor-in-chief of the global newsletter for the global GIOS practice.• Consistently achieved the highest ranking given on performance evaluations throughout the two years in this role.