Dan Hayes grew up in Wayland, Massachusetts, the second of eight children.   He is the first of four of his siblings to qualify for a CPA in Massachusetts.  Mr. Hayes received a Bachelor of Science in Business Administration, majoring in Accounting, from Northeastern University Boston in 1989, where he graduated first in his class among 2,296 students, finishing with a 3.99 GPA.  He has a successful track record with a career originating in what was then the Big Eight accounting firm of Arthur Andersen, followed by full-time employment with a number of high technology companies with successful exits including an initial public offering (Open Market) and an acquisition (Astral Point Communications by Alcatel).  His consulting practice has also seen a number of successful acquisitions.  Mr. Hayes currently resides in Southborough, Massachusetts with his wife and their three children.