Owoseni Michael Olayinka is a distinguished Fellow of the Institute of Chartered Accountants of Nigeria (ICAN) and a Fellow of the Chartered Institute of Taxation of Nigeria (CITN). With over 28 years of progressive experience in public sector audit and accounting, he has established himself as a leading authority in public sector financial management and assurance services. Throughout his illustrious career, Mr. Owoseni has served in various strategic roles within the public sector, where he has been instrumental in enhancing financial accountability, transparency, and good governance. His extensive expertise spans audit planning and execution, financial reporting, internal controls, risk management, and compliance with regulatory frameworks. His contributions to public sector reforms and capacity building have earned him recognition as a trusted advisor and mentor. Beyond his professional practice, Mr. Owoseni is deeply committed to knowledge sharing and capacity building. He serves as a lecturer at ICAN, where he imparts his wealth of knowledge and experience to aspiring chartered accountants, helping to shape the next generation of accounting professionals. His teaching approach combines practical insights with theoretical foundations, making complex concepts accessible and applicable to real-world scenarios. Mr. Owoseni's dedication to professional development extends to his active participation in industry forums and associations. He regularly engages in thought leadership activities, contributing to discussions on emerging trends, best practices, and policy development in public sector accounting and taxation. His expertise in public sector financial management, combined with his passion for training and mentorship, makes Mr. Owoseni Michael Olayinka an invaluable asset to Mosaug Consulting and a respected figure in Nigeria's accounting profession.