J F M stands for Joseph Francis Mikhail (Principal), who had graduated from the American University overseas, a member of the National Institute of Accountants, a member of National Tax & Accountants Association, Certified Public Practitioner, a Registered Tax Agent, Certified External Examiner of Solicitors Trusts Accounts, as well as, being commissioned as Justice of the Peace. For more than 10 years, he has been in the accounting profession dealing with tax affairs, compliance issues, retirement/estate planning and business advisory with regard to a variety of industries in Sydney and overseas.