Lew Engel, Managing Director, is currently in Citi’s Corporate Accounting Policy group where he focuses on leases, derivatives and tax accounting issues. Prior to joining Corporate Accounting Policy, Lew was Head of Asia Accounting Policy in Hong Kong. He joined Citi in 1995 in the Corporate Accounting Policy group where he specialized in treasury, derivative, and hedge accounting issues across all global product businesses. Lew’s other positions in Citi have been with the Accounting Policy groups in the Institutional Clients Group and Citigroup International. Prior to joining Citi, Lew held similar positions in other institutions. Lew began his career with PricewaterhouseCoopers in 1981 and later moved to JPMorgan’s Accounting Policy group in 1987.