Kenneth M. Greenwood

United Petroleum Corp. is a holding company which has three operating subsidiaries, United Petroleum Group, Inc., Calibur Systems, Inc. and Jackson-United Petroleum Corp. United Petroleum Group operates stores in Florida under the Farm Stores name, Calibur operates retail car wash facilities located in Tennessee and Georgia under the Calibur name and Jackson engages in activities related to the exploration and development of oil and natural gas. Its stores offer a range of products, including groceries, dairy & tobacco products, beverages, general merchandise, health & beauty aids, lottery tickets, money orders, and deli products. The company was founded in 1970 and is headquartered in Miami, Florida.

Ernst & Young LLP engages in the provision of accounting, assurance, tax, transaction, and advisory services. It specializes in the actuarial, analytics and big data, cyber security, accounting compliance and reporting, center for board matters, international financial reporting standards, country tax advisory, global trade, tax accounting, and climate change and sustainability. The company was founded in 1989 and is headquartered in New York, NY.

The American Institute of Certified Public Accountants provides vocational education in accounting. The company provides services to the accounting community, regulatory bodies, and other organizations. It also operates in Jersey City, Washington, and Lewisville. It was founded in 1887 and is headquartered in New York City, NY.

Financial Industry Regulatory Authority, Inc. engages in the provision of securities regulation, complementary compliance, and technology-based services. Its services include writing and enforcing rules governing the activities of securities firms with brokers, examining firms for compliance with those rules, fostering market transparency, and educating investors. The company was founded in 2007 and is headquartered in Washington, DC.