Richard A. Persaud serves as Managing Director, Finance and Accounting of ACRES Commercial Realty following the internalization completed on August 6, 2026, having served as the Company's Vice President of Finance since September 2020. He has been Chief Financial Officer of ACRES Capital since June 2020. From 2008 to 2020, Mr. Persaud was a Senior Manager in the real estate assurance practice of Ernst & Young LLP, auditing financial statements for publicly traded REITs, commercial real estate owners and operators, developers and private equity funds. He is a Certified Public Accountant and a Certified Internal Auditor.