AICPA

Barry C. Melancon is the President and Chief Executive Officer of the American Institute of Certified Public Accountants (AICPA), the national professional association of CPAs with approximately 330,000 members. Elected to this position in July 1995, he directs the Institute's operations in New York, New Jersey, Washington, D.C., Durham, N.C., and Texas. He has been active in further defining the role and responsibilities of the accounting profession, both prior to, during and since the profession has been faced with increased challenges and demands for expanding thought and accounting initiatives. As the head of the AICPA, Melancon represents the most diverse and largest group of CPAs in the world. That representation ranges from the Institute's base of individual practitioners, small to mid-size firm practitioners and practitioners active in the CPA profession globally to those CPAs who are employed throughout America 's business community in a range of positions including CFO and controller. With more than 25 years' experience in the CPA profession, Melancon is called upon to represent the Institute with state, national and international organizations and is sought after by key opinion leaders for his expertise of the profession. Melancon also travels the country meeting with members of the profession and the business community as a means of ensuring that the profession and its members' opinions are voiced. He frequently meets with representatives of state CPA societies, CPA firm associations, and CPAs from all segments of the profession to help them understand the challenges facing the profession, and to obtain from the members their grassroots feedback, which is then included in the Institute's planning process. Recent initiatives that Melancon has overseen include the establishment of two audit quality centers to help CPA firms practicing in specialized areas the Employee Benefit Plans and the Governmental Audit Quality Centers. The Centers are voluntary firm membership organizations designed to better equip auditors practicing in these areas. The AICPA's multifaceted anti-fraud initiative was launched under Melancon's direction and includes guidelines for management, continuing professional education for CPAs, and academic research. Melancon also supervised the transition of the Uniform CPA Examination to a computer-based format from a paper-and-pencil format; the new exam was introduced in April 2004. The computer-based CPA exam is more closely aligned with real-world requirements of entry-level CPAs. In May 2004, he steered to inauguration 360 Degrees of Financial Literacy, a diversified education program designed for everyone from school-age children to retirees. Under Melancon's leadership, the AICPA established the National CPA Financial Literacy Commission, to offer thought leadership and build liaison with key influential groups, and a Grassroots Mobilization Team, to work with the state CPA societies to create local programs. Most recently in October 2006, he led the AICPA's launch of a national public service financial literacy campaign in partnership with the Ad Council. Feed the Pig features print, radio, television and Internet-based advertisements that aim to help Americans aged 25-34 to begin saving and planning for long-term financial security.

Mr. Mathurin brings over 12 years of financial management, operations and research experience in the private equity, satellite communications and high technology industries. His background includes venture capital fiduciary matters, company valuations, exit analyses, financial modeling and negotiated banking relationships for emerging businesses. As the Managing Principal of Aperture Financial Group, LLC, he contributes his energy and talent to each mission and provides overall strategic leadership to the firm. Previously, Jeph served as Chief Financial Officer and fiduciary of SpaceVest Venture Capital Funds directing the investment, tax and accounting activities of the only investment firm with nearly $300 million dollars dedicated to Space and Satellite investments. Prior to SpaceVest, Jeph served as a Senior Accountant with the public accounting firm, Shreve Bowersox, P.C., where he provided CFO, management and accounting services to space, high technology and real estate companies. Mr. Mathurin completed his Master of Science degree at the International Space University in Strasbourg, France, the preeminent international institution for space education and research. He has an undergraduate degree in accounting and is a licensed Certified Public Accountant. His professional memberships include the Venture Capital CFO Summit, American Institute of Certified Public Accountants (AICPA), Washington Space Business Roundtable (WSBR) and the Society of Satellite Professionals International (SSPI).

Peter L. Berlant is an accounting and auditing partner at Anchin, Block & Anchin LLP. Peter's primary area of practice is financial services, focusing on investment partnerships and mutual funds. He advises clients in many other industries including electrical contracting, publishing and professional practices, manufacturers, distributors, retailers, importers and a variety of service businesses. Peter has spoken before audiences on topics including: Accounting and Tax Issues Related to Funds of Funds, Reporting for Derivative Financial Instruments, Non-Traditional Sources of Financing, Lending to Specialized Industries and Deferred Taxes. He has been quoted in the Practical Accountant, Collections and Credit Risk, The Secured Lender and other professional publications. Peter is a member of Council of the American Institute of Certified Public Accountants (AICPA) and is a former Vice President and former member of the Executive Committee of the Board of Directors of the New York State Society of Certified Public Accountants (NYSSCPA).

Lisa is currently Manager of Congressional Affairs at the American Institute of Certified Public Accountants, which represents 350,000 CPAs across the U.S. She is responsible for working with the U.S. Congress on a range of financial issues & legislation affecting CPA members in government, industry, education and public practice. Prior to her tenure at the AICPA, Lisa was a legislative assistant to the U.S. Senate Committee on the Judiciary, where she dealt with judicial nominations, antitrust, intellectual property, civil rights, and copyright legislation.

Aaron Pomerantz has more than 11 years of experience in the commercial real estate industry. He represents and advises corporations, associations, nonprofits and law firms on complex transactions including strategic planning, leasing, subleasing, purchase, sale and project financing. Working with a wide array of clients locally, nationally and internationally, Mr. Pomerantz serves as real estate advisor for companies such as the American Institute of Certified Public Accountants, Advanced Solutions International, National Association for the Education of Young Children, Amazon.com and Rothwell, Figg, Ernst & Manbeck P.C. Prior to joining CRESA Partners, he was a Vice President and member of the Board of Directors of the Western Group/Oncor International in Moscow, Russia, where he worked with international corporations to formulate and implement strategic real estate planning throughout Russia. He was involved with a number of assignments in Moscow and throughout the regions involving property searches, acquisitions and project management. While based in Russia, his clients included Nestle, Procter & Gamble, Royal Dutch/Shell, SeaLand, Smith Kline Beecham, and Bank of Austria. Mr. Pomerantz earned a Bachelor of Arts degree in Political Science from Trinity College in Hartford, Connecticut and is a licensed real estate salesperson in Maryland, Virginia and Washington, DC. He is originally from Bolinas, Calif.

Adam J. Gottlieb is an associate at Ruskin Moscou Faltischek, P.C., where he is a member of the Trusts and Estates Department. Mr. Gottlieb's practice is concentrated in wills, trusts, estate planning, sophisticated tax planning and generation-skipping transfer planning for high net-worth families, as well as elder law planning. Mr. Gottlieb also advises fiduciaries in administering estates and trusts, including the preparation of estate and gift tax returns. In addition to being an attorney, he is also a certified public accountant. Prior to joining Ruskin Moscou Faltischek, Mr. Gottlieb was a Manager in the Trust and Estate Practice group at the largest accounting firm on Long Island, where he devoted substantially all of his time to estate, gift and income tax planning for high net worth individuals and estate and trust administration. He is currently an adjunct Professor at Long Island University/C.W. Post Campus and Co-Chairman of the Estate and Personal Financial Planning Committee for the Nassau Chapter of the New York State Society of CPAs. While attending St. John's University School of Law, Mr. Gottlieb was President of the Tax Law Society. He is also a member of the Tax Section of the AICPA, the Estate Planning and Administration of Estates and Trusts Committees of the NYSSCPA, the Tax and Trusts & Estates Sections of the New York State Bar Association, the Tax and Surrogate's Court Estates & Trusts Committees of the Nassau County Bar Association, and the St. John's University School of Law Alumni Association.

Mr. Alan Maximiuk is Vice President Financial Services. Mr. Maximiuk oversees the Company's treasury department and is directly responsible for cash management and capital planning. Mr. Maximiuk has been employed by Ramco-Gershenson since October of 1991. Prior to joining the Company, Mr. Maximiuk was Director of Corporate Accounting for J.P. Industries, Inc. Mr. Maximiuk earned a Bachelor of Business Administration Degree from Western University with a focus in Accounting and Finance and is Certified Public Accountant with the State of Michigan. Professional affiliations include the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.

As CFO, Alan Hurwitz is responsible for managing all financial and legal affairs of the company, as well as administrative and operational functions including accounting, financial planning and investor relations. Prior to joining Revonet, Mr. Hurwitz was CFO of HMonline, a revenue cycle application service provider in the healthcare industry. He was also co-founder, CFO and corporate secretary of PowerSmart, Inc., a spin-off from Duracell, where he was responsible for all accounting, finance, legal, HR, risk management and IT functions.

Alfred M. Pruskowski, CPA, is the firm specialist in forensic accounting, business valuations and litigation support matters. For over 35 years, he has also been actively involved in providing clients with a wide-range of accounting, audit and management advisory services. Mr. Pruskowski's clients include health care, real estate, manufacturing and not-for-profit organizations. He has worked extensively in these areas and is particularly well versed in the financial issues that are unique to these industries. Mr. Pruskowski is a Certified Public Accountant licensed in New York and New Jersey. He is an active member of the AICPA where he is a member of the Joint Trial Board. He is also a member of both the New Jersey and New York State Societies of CPA's. Mr. Pruskowski is a graduate of Fairleigh Dickinson University where he received his BS degree in 1970.

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Al Pearlman has expertise in all areas of tax compliance and tax planning as well as personal financial planning. He has extensive experience in serving individuals, corporations, partnerships, limited liability companies, estates and employee benefit plans. Al is a 1967 graduate of Western Reserve University and a 1970 graduate of the University of Cincinnati Law School. Al has been a certified public accountant since 1973. Professional organizations to which Al belongs are the American Institute of Certified Public Accountants and the Taxation Division of that organization, and the Ohio Society of Certified Public Accountants. He is a past chairman of the Tax Committee of the Ohio Society of Certified Public Accountants. He has served as a member of the Individual Taxation Committee of the Tax Division of the American Institute of Certified Public Accountants, whose mission is to formulate technical and policy recommendations to submit to Congress, the Treasury Department and the Internal Revenue Service. Al is on the Manuscript Review Board of the "Ohio CPA Journal" and has frequently spoken to various local and national organizations regarding tax matters.

Amy joined Heritage Properties in June, 2006 as Corporate Controller. She has over eighteen years of diversified financial experience in various industries, including wholesale distribution, construction, manufacturing and public accounting. Amy earned her Bachelor of Science degree in Accounting from Towson University in Towson, Maryland. She is a Maryland Certified Public Accountant (CPA) and a member of the American Institute of Certified Public Accountants (AICPA) and Maryland Association of Certified Public Accountants (MACPA). Amy volunteers her time teaching Sunday school to middle and high school youth at West Liberty United Methodist Church in White Hall, Maryland.

Andrew Mintzer has more than twenty-five years of experience as a Certified Public Accountant providing accounting, auditing and litigation services. He draws on his broad experience to serve as a testifying and consulting expert. His engagements have included a variety of industries, such as financial services, real estate, consumer products, entertainment and manufacturing. Mr. Mintzer's recent engagements have concentrated on accounting and auditing issues involving large public and private companies. Mr. Mintzer has testified on a wide range of accounting issues and has served as an arbitrator and a special master. Mr. Mintzer is one of fifteen members of the Accounting Standards Executive Committee (AcSEC) of the AICPA, which is the senior technical committee of the AICPA authorized to set accounting standards and speak for the AICPA on accounting matters. He has served in numerous other leadership positions within the Accounting Principles & Auditing Standards Committee (AP/AS) of the California Society of CPAs and was an instructor to the Becker CPA Review Course, the most-used CPA exam review course in the world. He is a former audit and litigation services partner at Ernst & Young and a Certified Fraud Examiner. Mr. Mintzer holds a B.A. in accounting and a Master of Accountancy from the University of South Florida.

Angela is responsible for financial and tax reporting at the firm. Angela also serves as the Controller of Walden. Angela received her Master of Business Administration from California State East Bay and her Bachelors with Honors from San Francisco State University. Angela is a Certified Public Accountant and a member of the AICPA.

Anton Vishanenko is our Senior Vice President - Finance, a position he has held since June 2006. Before that he worked as the Head financial reporting department. Prior to joining us, from 2000-2003 Anton held different positions in finance department with Wimm-Bill-Dann Foods OJSC, a Russian company listed on New Stock Exchange, most recently serving as the Deputy head of US GAAP reporting department. He graduated from Moscow Aviation Institute with a degree in Economics and received his Ph.D. in economics from St.Petersburg State Academy of Economics and Finance. Anton Vishanenko is a member of ACCA (Association of Chartered Certified Accountants of the United Kingdom) and an associate member of AICPA (American Institute of Certified Public Accountants).

Antonia Lafferty came to CorCell from her previous position as CFO of MediaStream, Inc., a subsidiary of Knight Ridder, Inc., where she was responsible for all financial aspects of the company. She has controllership experience in small and mid sized companies, both privately and publicly held, as well as a variety of tax experience. She has worked in private industry, public accounting, and for the government with the Internal Revenue Service. She has focused her career on financial accounting, management and administration issues of small to mid sized companies, and personal income taxes. Ms. Lafferty is a Certified Public Accountant in the Commonwealth of Pennsylvania, a member of both the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants.

Barry C. Picker, CPA/PFS, CFP is a Certified Public Accountant with the Personal Financial Specialist designation from the AICPA. He is also a CERTIFIED FINANCIAL PLANNERTM certificant, and has a Masters of Science in Taxation from Pace University. He runs his own accounting and financial planning firm in New York. Mr. Picker is a member of the New York State Society of CPA's Estate Planning Committee and has written numerous articles and taught seminars on tax and IRA related topics. He is the editor of ED SLOTT'S IRA ADVISOR and has appeared on radio and television. He has been quoted in numerous publications, including Fortune, Worth, The Wall Street Journal, Investors Business Daily, New York Times and Newsweek. Mr. Picker limits his speaking engagements so that they do not interfere with his giving personal attention to each client. Nevertheless, a few dates are available each year for organizations that could benefit from Mr. Picker's unique expertise.

Barry Stewart joined LHC Group in June of 2006. He has extensive experience in the healthcare industry, serving most recently as the CFO of Rotech Healthcare, a provider of home respiratory care and durable medical equipment and services to patients with breathing disorders. Prior to that, he was CFO at Evolved Digital Systems, a healthcare technology solutions company, and Vice President of Finance and Treasurer at Community Health Systems, an operator of general acute care hospitals in non-urban communities throughout the country. Mr. Stewart earned a Bachelor's Degree in Business Administration at Northeast Louisiana University and holds an MBA from the University of Houston. Additionally, he is a licensed CPA, as well as a Permanent Member of the Treasury Management Association. He is also a member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and the Texas Society of Certified Public Accountants.

Barry Sylvester is a Senior Partner who joined David and Dennis King in the 1970's forming a partnership before venturing into a specialized field of accounting with his own firm 12 years later. He returned to King, King, Alleman & Jensen in 2004 with the announcement of a firm merger. "It was like coming home again," recounted Barry when discussing the merger of Sylvester and Engman with KKA&J in October 2004. Graduating Brigham Young University in 1968 with a degree in Accounting and minors in Spanish and Economics, he joined the tax and audit staff of the then Peat Marwick Mitchell and Company before forming a partnership with David King. In his current role as Senior Partner, Barry focuses primarily on taxes and estate planning for clients.

Belinda Packard, CPA, CMA, Staffing Manager, has over ten years accounting experience in both publicly and privately held manufacturing companies. Her experience establishes her as an expert in the field by helping her understand client needs. She is a graduate of Pittsburg State University in Kansas with a BS in Accounting and obtained her CPA in 1993. Belinda relocated to Tulsa and began her career in accounting in the private sector for a major oil and gas company. She then transitioned to a privately held manufacturing company where she was the Controller and obtained her CMA certification and then moved on to a larger publicly traded company where she functioned as the Assistant Controller. Belinda is a member of Oklahoma Society of Public Accountants, Tulsa Chapter of the OSCPA, AICPA and IMA. Belinda is a member of the PSU Alumni Association and currently serves as the Vice President of the Tulsa Chapter. She is a member of the Parent Associations at both Metro Christian Academy and Riverfield Country Day School. She previously served on the board of directors of the Mental Health Associate in Tulsa and as a member of the MHAT Housing Committee.

Bernard Rohde manages finance, human resources, accounting and planning departments, I.S., purchasing, customer service, selected service fulfillment operations, facilities, risk management and all legal affairs at SOURCE. As the company has grown, his diverse background, experience and abilities have enabled the company to mature intelligently in our services and offerings. Rohde has improved SOURCE's overall financial strength, while weathering the changes within the telecom industry and the business environment in general. Rohde served as controller and chief accounting officer for SOURCE from 1990 through 1994. He left SOURCE to become vice president of finance and corporate secretary of a publicly-traded company in the computer industry, before rejoining SOURCE in December 1997. Rohde's career includes 25 years of diverse business experience, including employment with KPMG and Zale Corporation in both internal audit and financial operations. He retains his Certified Public Accounting license and has been a member of the AICPA and Texas State Society of CPAs since 1982. Rohde earned a bachelor's degree in accounting from the University of Texas at Austin. Outside of his professional career, he is involved in the community and has served as a board member of numerous community organizations for the past nine years. Rohde is a founding member of a search-and-rescue team started in 1985 and still in existence today, serving the public and law enforcement as a non-profit organization.

Brad is a partner in the Idaho Falls office of Rudd & Company. Brad has over 25 years of experience and is responsible for the firm's audit practice, which includes coordinating the audit field work on substantially all audit engagements of the firm. Brad is a past president of the Idaho Society of CPAs (ISCPA) and has served as a member of Council of the American Institute of CPAs (AICPA). Brad currently serves on the AICPA CPE (Continuing Professional Education) Advisory Committee and Joint Trial Board.

Mr. Maltby is an attorney and a certified public accountant. During his career he spent ten (10) years in the national accounting firms as a taxation consultant in individual, trust, partnership, estate, corporation and international taxation. Subsequent to working in the national accounting firms, Mr. Maltby has practiced as an attorney/certified public account, been a tax director of a publicly traded company and has been a corporate controller. Mr. Maltby received his Bachelor of Arts degree in Political Science from the State University of New York at Binghamton and his Juris Doctorate from Case Western Reserve School of Law. He is a licensed Attorney and Certified Public Accountant in Texas and is a member of the American Institute of Certified Public Accountants.

Dr. Brenda Birkett currently serves as the Dean of the College of Business and as a Professor of Accounting at McNeese State University in Lake Charles, Louisiana. Her extensive Academic experience includes: Vice Chancellor for Academic Affairs at Southern University, Dean of the College of Business at Southern University, and Director and Professor for the School of Accounting at Southern University. Prior to entering Academia, Dr. Birkett was a General Accountant for Western Publishing Company and an Internal Auditor for the Internal Revenue Service. Dr. Birkett is a member of a number of professional organizations including: Louisiana Statewide Council of Chief Academic Officers, American Institute of Certified Public Accountants, Louisiana Society of Certified Public Accountants, American Accounting Association, National Association of Black Accountants, Institute of Management Accountants, and Women in Management. Additionally, Dr. Birkett has been assigned: Member of the Department of Revenue Transition Team for Governor Kathleen Blanco, Chairperson of the Department of Revenue Transition Team for Governor Edwin Edwards, Member of the Higher Education Transition Taskforce for Governor Mike Foster, and Member of the Louisiana Department of Insurance Advisory Committee on Minority Affairs. Dr. Birkett has a long-time commitment to community service. She currently serves as a Member of the Greater Lake Charles Rotary Club, Chairperson for the Southwest Louisiana Marine Institute and Chairperson of the Audit Committee for the Associated Marine Institutes. Throughout her career, Dr. Birkett has served with nearly twenty community service organizations. Dr. Birkett received the Lifetime Achievement Award for Accounting Education from the Louisiana Society of Certified Public Accountants, the Brenda S. Birkett Endowment Scholarship Fund established by the Baton Rouge Chapter of the National Association of Black Accountants, the National Achievement Award in Accounting Education from the National Association of Black Accountants, and was named Teacher of the Year in the College of Business. She received her Bachelor?s degree in Business from Southern University, a Masters in Business Administration from Atlanta University, and a Ph.D. in Accounting from Louisiana State University.

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Mr. Der Vartanian joined Metwest in 2000 as a tax-consulting advisor and is responsible for auditing. He has been a self-employed Certified Public Accountant for his company, Der Vartanian & Associates Accountancy Corporation, since 1997. He is currently a member of the AICPA and ASCPA. Mr. Der Vartanian brings with him a high degree of financial expertise to Metwest. He studied in South Africa where he earned his MBA at SAU. After graduating from Pepperdine University, Mr. Der Vartanian earned his CPA and worked as a Staff Accountant for MBFR Accountancy Corporation, where he performed the A to Z of accounting and auditing. From 1993 to 1995, he created Delphi computer programming for accounting and medical/clinical packages and developed a clinical and accounting package for long-term health care industries.

Brian Kraus studied at the University of Wisconsin-Whitewater, graduating with a Bachelor of Business Administration degree in Accounting. He spent the first three years of his career working as a staff accountant at a CPA firm in Northern Illinois. Brian then took a position with and dedicated the next six years of his career with a Milwaukee area CPA firm concentrating on the construction industry. In 1992, Mr. Kraus was hired as Controller of Jansen. He was promoted to Chief Financial Officer in 2005, and took on the additional responsibilities of Operating Officer in 2007. Brian is the in-coming President of the Construction Financial Management Association (CFMA), Milwaukee Chapter. He has been an active member of CFMA since 2003. Brian is also a member of the American Institute of Certified Public Accountants and the Wisconsin Institute of Certified Public Accountants.

Mr. Ringer is responsible for overall direction for the financial operations of the company, its subsidiaries, and projects including both treasury and accounting functions, and policy and procedure structure. He was elected to the position of Chief Financial Officer by the NANA Pacific Board of Directors. His position as CFO is backed by almost 25 years of finance and accounting experience. Mr. Ringer has a broad-based knowledge of financial and management reporting, accounting systems, internal controls, and operational issues for many different industries and business groups. His experience has provided him with a range of experience that spans from private entities to public groups, including government agencies and Alaska Native Corporations. Mr. Ringer's interest in finance and investing led him to pursue a BA in Economics and Accounting from Edinboro University and an MBA from Washington State University. Although new to the NANA family, he has been previously employed by other ANCs for over 10 years. He believes strongly in the growth potential of ANCs and is attracted in their ability to add value by starting small and growing into something big to leave behind for future generations. Prior to NANA Pacific, Mr. Ringer was a Controller for Calista Corporation and worked as an Internal Auditor for Arctic Slope Regional Corporation. His non-ANC experience includes positions with Ernst & Young, Chugach Electric, Carr Gottstein Company, and Arthur Young & Company. He is active in the Alaska Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Mr. Ringer's outside interests include hunting, fishing, skiing, horses and horse-breeding. He is a member of the Appaloosa Horse Society and owns five horses. He is the proud father of two wonderful daughters.

Brian S. Tubin is the Vice President of Finance & Operations for SLR Contracting & Service Company Inc. He is responsible for corporate operations, including assisting and advising the President and CEO in planning and directing all aspects of the organization's operational and financial policies, procedures, objectives and initiatives. Mr. Tubin has worked directly with SLR since 1999 as an accountant and business consultant. In February 2003 he joined the management team of SLR as Vice President of Finance and Operations. With over 15 years of education and work experience in all facets of accounting, finance, operations and business management, Mr. Tubin is a proven leader in his field. He received his Bachelor of Science degree in accounting from Binghamton University and holds the titles of Certified Public Accountant (CPA) and Certified Valuation Analyst (CVA). His numerous professional affiliations include membership in the Construction Exchange, the National Association of Certified Valuation Analysis, Construction Financial Management Association and the American Institute of Certified Public Accountants. Prior to joining SLR Contracting, Mr. Tubin was employed at the accounting firm of Gaines, Metzler, Kriner & Company LLP.

Bridget Day is an Officer in the Accounting and Auditing Department in Amper, Politziner & Mattia's Edison office. With over 16 years of public accounting experience, she currently serves various SEC clients in the manufacturing and distribution industry in addition to a variety of other service industries. She is a member of our Quality Assurance team for SEC and other engagements. Bridget previously practiced with an international accounting firm for more than 12 years, serving as Senior Manager in the National Risk & Quality SEC Services Group, with an emphasis on banking and other financial services. She regularly consulted with assurance teams on complex accounting and reporting issues related to Banking and various other financial services industries and SEC requirements. Bridget provided technical advice on the implementation and application of accounting rules and regulations as well as suggestions for improved financial statement and related disclosure. She planned, managed, and supervised assurance engagements for financial institutions, including large global institutions, regional and community banks, mortgage banks, asset managers, and brokerage entities. Bridget's clients included Chase Manhattan Bank, Apple Bank for Savings, Carnegie Bancorp, Allied Irish Bank, Mashreq Bank, Leucadia National Inc., The Prudential and Goldman Sachs. Bridget is a consultant for the American Institute of Certified Public Accountants and often leads discussions for other accountants in certain technical areas, with an emphasis on banking related curriculum. She was recently appointed to the SEC Practice Committee of the New York State Society of CPAs which focuses on reporting, disclosure and governance requirements of public companies and their executives and CPA qualifications to practice before the SEC and Public Company Accounting Oversight Board. Bridget also serves as a member of the society's SEC Update Subcommittee. Bridget earned her Bachelor of Science Degree in Accounting and Associates Degree in Business Administration from St. Francis College where she graduated magna cum laude. She is a member of the American Society of Certified Public Accountants, the New Jersey Society of Certified Public Accountants and the NYSSCPA. Bridget is also a Founding Trustee and Treasurer for the Franklin Township Foundation of Educational Excellence which serves her Somerset, New Jersey community.

Mrs. Heide is a 1988 graduate of Saint Vincent College with a Bachelor of Science Degree in Accounting. She is a partner in the firm and serves as the Director of Auditing. Prior to joining the firm as a staff accountant, she worked in local government as an auditor for seven years. Her professional affiliations include the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants, where she has served as various local chapter committee chairpersons in the past. She is also a member of the Construction Financial Management Association. Cathy has served as a board member and chairperson of several committees of the Westmoreland County Chapter of the American Red Cross.

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Rosenbach is responsible for Califone's financial and information systems. He has held the position of comptroller since 1993. Prior to joining Califone in 1993, Rosenbach spent eight years in public accounting including audit, tax and small business services with two public accounting firms. Rosenbach graduated Magna Cum Laude from the University of California at Los Angeles with a Bachelor of Science degree in Economics and is a licensed Certified Public Accountant and member of the American Institute of Certified Public Accountants as well as a Phi Beta Kappan.

Cheryl L. Hughes received her Bachelor of Science in Business Administration from the College of Charleston in Charleston, SC. A licensed Certified Public Accountant and member of the American Institute of CPAs and the NC Association of CPAs, Ms. Hughes is the assistant accounting manager at CCME. Prior to joining CCME in 1989, she worked in public accounting in Charleston, SC.

Mr. Lloyd was formerly a Director with the Business Restructuring Division of FTI Consulting, Inc (previously the Business Recovery Division of PriceWaterhouseCoopers). His work at FTI included evaluating and enhancing operational and financial performance across a span of industries and company sizes, including Fortune 100 companies. In addition, Mr. Lloyd led business development and lead generation initiatives across multiple service lines. Prior to FTI, Mr. Lloyd worked in corporate development for a Dallas, Texas, based independent power project developer where he performed due diligence and analysis related to asset acquisition and portfolio optimization. While in this capacity he successfully negotiated multiple long-term customer and vendor agreements. He also managed the financial reporting, tax compliance and banking relationships for various international divisions. Mr. Lloyd's experience also includes three years in public accounting with Ernst and Young LLP, where he conducted financial audits and performed process improvement analysis and implementation. Mr. Lloyd holds an MBA from The University of Texas, McCombs School of Business, and a Bachelor of Business Administration in Accounting from The University of Oklahoma. Mr. Lloyd is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

Christi joined the firm in September of 2000. She graduated with honors from Dickinson State University; Christi is a Certified Public Accountant, a member of the AICPA, and a member of the South Dakota CPA Society. Prior to joining BS&A, she worked for six years as a staff accountant for a firm in Dickinson, North Dakota. Christi and her husband John have two children, Shannon and Jessica. Christi enjoys family, school, and church activities.

With more than 18 year of public accounting experience, Chris Abell (CPA) provides industry-specific consulting and accounting services to medical and dental groups and individual practitioners. These services include review and analysis of financial statements, income tax planning and preparation, and business and operations advisory consulting. Working directly with healthcare administrators and physicians, Chris advises them on issues such as shareholder distributions, corporate and individual income tax projections, and sale and purchase of assets, as well as the financial implications of physician buy-ins and buy-outs. She also has extensive technical knowledge and experience disclosing unique issues on financial statements and effectively reporting them to boards of directors. Chris also is a leading bankruptcy specialist. In conjunction with bankruptcy trustees and attorneys in the Twin Cities, she manages all of the financial variables related to bankruptcies, including calculating preference items, investigating fraudulent activities before bankruptcy and appearing in court. In addition, Chris consults with several nonprofit organizations. From assisting newly chartered organizations to auditing large foundations, she has the knowledge of interpreting the unique world of nonprofit accounting. Chris joined DS&B in 2000 after advancing to an audit manager position in another CPA firm. She earned a B.S. in business administration with an emphasis in accounting and finance from St. Louis University. A Certified Public Accountant in Minnesota and Missouri, Chris is active in a number of professional organizations including the American Institute of Certified Public Accountants, Minnesota Society of Certified Public Accountants, the Minnesota Medical Group Management Association and the Healthcare Committee of BKR International. She also is president of the St. Louis University Alumni Association - Minnesota Chapter and treasurer of Avenues for Homeless Youth. In her spare time, Chris enjoys golfing and cheering on her favorite baseball team - the St. Louis Cardinals. She also enjoys going on cruises with her husband Pete, and their dream vacation is to take a three-month "cruise around the world." She and Pete live in Maple Grove, MN along with their 11-year-old cocker spaniel, Murphy.

Christopher A. Vinas the managing partner of Vinas & Company CPA's a construction specialty firm in the metropolitan New York Area. For over the past ten years, Mr. Vinas and his firm have serviced clients in obtaining hundreds of millions of dollars in bonding and bank financing. Mr. Vinas' vast array of client experience in the construction industry allows him to extend this expertise and professionalism to his clients. He is also an active member in the American Institute of Certified Public Accountants and in the New York State Society of Certified Public Accountants. The firm also has successfully participated in the peer review program since its inception.

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Claudio De Vellis is a partner in the firm. He is the chair of the firm's Trusts and Estates Department. He concentrates his practice on estate, gift and generation skipping transfer tax planning for individuals, closely held business owners and charitable organizations. Mr. De Vellis advises individuals and families on wealth preservation issues, including structuring tax-efficient business succession plans, creating qualified and non-qualified retirement plans and implementing asset protection strategies. His practice includes all aspects of estate planning, from drafting wills and trusts, to forming business entities, to counseling clients on the income, estate and gift tax treatment of charitable giving. Mr. De Vellis also advises individual and corporate fiduciaries in connection with the administration of estates and trusts and represents clients in disputes arising out of the administration of estates and trusts. Mr. De Vellis provides a wide range of business and tax planning services to closely held business owners. He represents and assists clients in forming corporations, partnerships and limited liability companies, he drafts shareholder, employment and consulting agreements, he represents clients in the purchase and sale of business interests, and he structures business succession plans to provide for the orderly disposition of family owned businesses. Prior to becoming at attorney, Mr. De Vellis practiced in New York City as a certified public accountant for seven years. He has extensive experience preparing and analyzing business financial statements, preparing individual, corporate and partnership income tax returns, preparing estate and gift tax returns, and preparing fiduciary accountings and fiduciary income tax returns. Mr. De Vellis has represented individual and corporate clients before the Internal Revenue Service and the New York State Department of Taxation and Finance on various tax matters. Mr. De Vellis has lectured on a range of topics on estate and gift tax planning for the National Business Institute and the Queens County Bar Association. He is the co-author of Estate Planning with Real Estate Assets, which appeared in the September 2005 issue of the Tax Management Real Estate Journal. Mr. De Vellis received a BBA from Hofstra University in 1990. He received his JD from Brooklyn Law School in 1997. Mr. De Vellis is admitted to practice law in New York State. He is a member of the Association of the Bar of the City of New York, the New York State Bar Association's Trusts and Estates Section, Surrogate's Court Committee, and a member of the Nassau County Bar Association, Surrogate's Court Committee. He is also a Certified Public Accountant in New York State and a member of the Tax and Personal Financial Planning Sections of the American Institute of Certified Public Accountants.

Craig Crawford became a member of the IAASB in 2005. He was nominated by the Transnational Auditors Committee. Mr. Crawford is a partner in KPMG LLP's National Office in New York and serves as Partner in Charge of the Audit Group in the firm's Department of Professional Practice. In this capacity, he is responsible for monitoring the activities of auditing standard setters and the SEC, and disseminating policy and guidance relative to auditing matters to KPMG offices in the US. Mr. Crawford has served as a member of the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) since 2000 and currently serves as chair of the ASB's Joint Task Force on Quality Control Standards. He has been a member of numerous other ASB Task Forces and working groups and is a frequent presenter at AICPA and state CPA society seminars. In addition, Mr. Crawford frequently consults with Staff members of both the PCAOB and the SEC on contemporary auditing and reporting matters.

Craig Slutzkin is the Chief Financial Officer of New Leaf Venture Partners. Previously, Craig served as Chief Financial Officer of the Sprout Group for three years. Prior to joining Sprout in 2002, Craig spent over seven years in the assurance practices of Arthur Andersen and Ernst & Young in New York, primarily working with private equity firms, investment banking institutions, and hedge funds. Craig received his MBA in finance from Columbia Business School and received a BA in Accounting and Information Systems from Queens College. He is a certified public accountant and a member of the American Institute of Certified Public Accountants.

D. Bryan Jordan, executive vice president and chief financial officer, joined Regions Financial Corporation as executive vice president and corporate comptroller in 2000 and was promoted to his current position in 2002. As chief financial officer, Jordan is responsible for the company's financial accounting, reporting and planning functions, as well as its asset liability and liquidity management and the corporate real estate and purchasing functions. Prior to joining Regions, he was with Wachovia Corp. (First Union Corp.) in Charlotte, N.C. He worked in the audit practice of one of the Big Four public accounting firms from 1984 to 1991, serving financial services and retail industry clients.

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Dan Bane is the owner and has been practicing in St Anthony Park since 1970. I have built up significant experience in tax compliance and computer application. My specialty is individual and small business tax compliance. I am a member of the American Institute of Certified Public Accountants and Minnesota Society of CPA's. I received my Bachelor of Science in Accounting from the University of Missouri in Columbia in 1969. I began my career in St Louis with Peat, Marwick, Mitchell & Co now known as KPMG.

Dan joined the management of Valcourt Building Services in March 2001 as Chief Financial Officer. He came to VBS with eighteen years experience in senior financial management positions with technology and aerospace companies, and was a founding partner of a firm of Certified Public Accountants in Atlanta. He is active in several professional organizations including the American Institute of CPAs and the Virginia Society of CPAs.

Larry Pickering has over twenty-five years experience in the field of accounting, providing accounting, tax, and consulting services to privately-held and family-owned businesses. His emphasis has been in the areas of business planning, succession planning, and financial management and consulting. In addition to his role as a shareholder, Larry serves as Dunlap & Associatesember of both the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA).

Dana Marti, CPA, is a Partner at Marks Paneth & Shron LLP. Bringing nearly 20 years of tax experience to this position, Ms. Marti specializes in income tax planning and consulting services for closely held businesses and high net worth individuals, with a concentration in commercial and residential real estate. Previously, Ms. Marti was a partner and tax specialist at Gassman Rebhun & Co., roles she maintained when the firm merged into Marks Paneth & Shron in 2000. An active participant in a number of professional organizations, Ms. Marti is a member of the Tax Division of the American Institute of CPAs as well as both the Suffolk and New York City Chapters of the New York State Society of CPAs. She is a member of the Women's Economic Roundtable, a group of businesswomen who convene for the purpose of professional networking and education. Dana Marti holds a Bachelor of Science Business Administration from Boston University and is licensed to practice public accounting in New York. Based at Marks Paneth & Shron's midtown Manhattan headquarters, she resides in St. James, New York.

Dave joined Gallagher Flynn & Company, LLP in 2004 after working with PricewaterhouseCoopers, LLP in Syracuse, New York for 4 years. Dave's tax experience has focused primarily in the manufacturing and real estate industries. He has worked on a diverse client base ranging from small closely held businesses with 100 thousand in revenue to multinational consolidated groups with revenues in excess of 300 million. Since joining Gallagher Flynn & Company, LLP Dave has specialized in the following areas: research and experimentation credit, international tax planning for exporters and multistate tax planning for corporations. Dave continues to provide general tax planning for corporations, partnerships and individuals. Dave graduated cum laude from Oswego State University with a BS in accounting and has over 6 years of public accounting experience in taxation. He is certified with the state of New York, member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.

David A. Humphrey, President, Beacon Capital Group, brings more than a decade of business merger, acquisition, and valuation experience to the firm's clients. During his tenure he has successfully managed the sale of a wide range of manufacturing, distribution, and service businesses across New England. Humphrey's accomplishments have been recorded through intelligent and skillful understanding of buyers and sellers as he focuses on the process of negotiating purchase and sale terms, structuring the agreement, coordinating financing, transferring leases, and arranging employment contracts. Prior to Beacon Capital Group, Mr. Humphrey owned and operated a full service accounting firm, providing appraisal, auditing, tax, and advisory services to business owners and individuals. In this capacity he assisted hundreds of businesses achieve their goal of growing into successful, thriving companies. Humphrey sold the accounting practice and transferred his clients to a regional accounting firm. Mr. Humphrey earned his Bachelor of Science at Northeastern University, Boston, Massachusetts. Professional credentials include Certified Public Accountant (CPA), Certified Valuation Analyst (CVA), and State of Massachusetts licensed Real Estate Broker. In addition he holds professional memberships in the American Institute of Certified Public Accountants and the Massachusetts Society of Certified Public Accountants. Humphrey is also a member of the National Association of Certified Valuation Analyst, presently serving as President of their Massachusetts State Chapter and as a member of the National Standards Board. He is a course instructor for the National Association of Certified Valuation Analyst and has lectured locally and nationally on business appraisal, valuations, and the sale of closely held businesses. His services have further been utilized for expert witness testimony in several Massachusetts courts.

David E. Welch became a director of AspenBio Pharma as of October 1, 2004. Mr. Welch has served as Vice President and Chief Financial Officer of American Millennium Corporation, Inc., a public company located in Golden, Colorado, since April 2004. In January 2007, Mr. Welch was also elected as a director of Security With Advanced Technology, Inc. He also is a self-employed financial consultant. From July 1999 to June 2002, Mr. Welch served as Chief Financial Officer, Secretary and Treasurer of Active Link Communications, Inc., another publicly traded company. During 1998 he served as Chief Information Officer for Language Management International, Inc., a multinational translation firm located in Denver, Colorado. From 1996 to 1997, he was Director of Information Systems for Mircromedex, Inc., an electronic publishing firm, located in Denver, Colorado. Mr. Welch also serves on the Board of Directors of Communication Intelligence Corporation, a publicly traded company. He received a B.S. degree in accounting from the University of Colorado. Mr. Welch is a Certified Public Accountant, licensed in the state of Colorado.

David Hofflich is a Director at Getzler Henrich, bringing to the table over 10 years of experience in finance and restructuring. Prior to joining Getzler Henrich in 2000, David was a Controller at UBS Warburg and a Senior Auditor at both Arthur Anderson and The EMI Group, where he traveled extensively throughout the U.S. and abroad conducting operational audits. He holds an M.B.A from Fordham University and a B.S. from the State University of New York at Binghamton. David is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

David Lester, a Certified Public Accountant, (American Institute of Certified Public Accountants, AICPA) heads the Accounting Department for the U. L. Coleman Companies. His experience before joining the U. L. Coleman Companies in 1988 was as a senior accountant with Peat, Marwick, Main & Co., Certified Public Accountants. David is a graduate of Louisiana Tech University. Responsibilities include financial reporting, payroll, and data processing management for all facets of the U. L. Coleman Companies. David was appointed Controller in December 1994, and serves as a corporate officer in this capacity for U. L. Coleman Company, Ltd.; U. L. Coleman Properties, Ltd.; and Sequoia Construction, Ltd. Professional affiliations include membership in two honorary business fraternities and the American Institute of Certified Public Accountants. David was selected by U. L. Coleman Companies to receive the 2000 DSME (Distinguished Sales and Marketing Award). Since he joined the company the portfolio has grown tremendously, and his leadership of the entire Accounting Department played a key role in this accomplishment.

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David Bookman is the Chief Financial Officer of RMC Property Group and is responsible for overseeing the Company's financial operations. He joined the Company in May 2003 and brings over twenty years of experience in accounting, taxation, consulting and administration to RMC. Prior to 2003, Mr. Bookman served as Chief Financial Officer for a start-up technology company in Boca Raton, Florida. Before assuming that role, he served as Chief Financial Officer of Equity One, Inc. where he was instrumental in guiding the company through its initial public offering. He also spent eight years in public accounting as a manager with Kenneth Leventhal & Company, a boutique real estate accounting firm which was eventually merged into Ernst & Young. During his career, Mr. Bookman has been involved in almost every aspect of the real estate industry, including the valuation of a $1 billion real estate portfolio, auditing, tax planning, and the supervision of various consulting engagements. Mr. Bookman holds a Bachelor of Business Administration in public accounting from Pace University. He is a Certified Public Accountant in Florida and an active member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

David P. DiSanto serves as DiSanto, Priest & Co.?s managing partner. Specializing in corporate and individual tax matters, he has almost thirty years of experience with privately-held businesses and high net worth individuals. David obtained a BS with a concentration in accounting and a Masters of Science in Taxation degree from Bryant University. Prior to joining DiSanto, Priest & Co., he served as a manager with the Private Business Group at KPMG Peat Marwick.

David Waldek joined Plug Power as Interim Chief Financial Officer in February 2007. He is responsible for managing all aspects of the Company's financial and information services operations. Concurrently, Mr. Waldek serves as co-founder of CRO Advisory Group, where he is responsible for providing strategic financial and business advisory services for high-growth companies. He has also held positions as Chef Financial Officer for Albany Molecular Research, Inc. and served as Vice President of Finance with Boston Scientific/Namic. Mr. Waldek has 20 years of financial experience in the service and manufacturing industries with both public and private companies. Mr. Waldek is an active member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants. He holds a Bachelor of Science degree in Economics from the University of Rochester and a Master of Business Administration in Finance from the William E. Simon Graduate School of Business Administration.

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David R. Juneau, CPA, joined the Firm in 2005 as Principal and Chair of the Real Estate Department. Mr. Juneau received a J.D. degree from Albany Law School in 1990 and a B.A. degree from New Hampshire College in 1987. He is a member of the New York State Bar Association, The Taxation and Estate Planning Sections of the State Bar, the American Bar Association, the New York State Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Mr. Juneau's practice encompasses all aspects of real estate transactions, including representation for lenders, purchasers and sellers in residential and commercial transactions. He also counsels clients with respect to lending practices including alternative financing agreements, foreclosures of distressed and tax delinquent properties, loan workouts, like-kind and three and four party exchanges, zoning and subdivision matters.

David has over twenty years of experience in the accounting and computer consulting Industry. He was a member of the Big Six accounting firm Touche Ross & Co. where he gained both auditing and information systems experience. His successful track record as an accomplished systems consultant led him to help found Stanley Stuart Yoffee & Hendrix, Inc. David is a Certified Public Accountant and member of the AICPA. David holds a business degree from the University of Texas at Austin, where he graduated with honors.

Deborah A. Kurowski began her career in 1984 with the firm of Laventhol & Horwath in Philadelphia, Pennsylvania. From 1987 to 1999 Ms. Kurowski worked for Blue Cross Blue Shield of Delaware, Franciscan Health Services and Magellan Behavioral Health. Ms. Kurowski joined Jones Apparel Group in 1999 as a senior accountant and was promoted to assistant controller in 2001. Ms. Kurowski joined the company as controller in October 2006 with responsibilites including supervision of the accounting department staff, financial reporting, risk management, safeguarding of assets, payroll, and government and lender compliance. Ms. Kurowski is a certified public accountant in Pennsylvania and an active member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants. Ms. Kurowski graduated from LaSalle University in 1984 with a bachelor's degree in Accounting. Ms. Kurowski resides in Yardley, Pennsylvania with her husband. She enjoys gardening, the outdoors and traveling.

Dennis A. Hurry, CPA joined the firm as a Senior Associate in October of 2006. He was born and raised in St. Mary's County, Maryland, and graduated from Frostburg State University. Dennis became a Certified Public Accountant in 1982 and is a member of the MACPA. His experience includes working for a number of local CPA firms as well as working in the tax department of a Fortune 100 corporation, where he gained acclaim as an authority in the practice of multi state taxation. He has industry specific accounting and tax experience in the areas of technology, performing artists and retail operations, among others. Dennis is an avid baseball fan, supporting the Nationals and Orioles and has fun playing in the Ponce de Leon Baseball League. He lives in Gaithersburg, with his wife Linda and their two sons. Audrey F. Suskind, CPA joined the firm in 2003. Audrey is licensed in New Jersey, Maryland and Virginia. Her professional memberships include the AICPA and the MACPA. She has over 20 years of experience in public accounting including tax, accounting and audit work. Richard Fisher joined our firm in March of 2004 after working many years in small business management. His primary focus is on tax matters, client services and research. A graduate of the Catholic University School of Law, Mr. Fisher was formerly in private law practice in Rockville, Maryland. Michael J. Elliano, CPA joined the firm in February of 2005. He is a member of the MACPA. Michael was born in Bridgeport, Ct. and moved to Maryland to attend the University of Maryland after a tour in the U.S. Air Force. After graduating in 1987 with a degree in Finance, Michael worked with SunAmerica Securities for eight years. He returned to the University of Maryland to acquire his degree in Accounting. After passing the CPA exam, he worked with the tax department of Deloitte and Touche, LLP. Michael's experience includes small business management, sales, financial management, and accounting. His primary focus at our firm is in tax preparation and small business accounting.

Dennis F. Dycus presently serves as the Director of the Division of Municipal Audit for the Comptroller of the Treasury, State of Tennessee . The division is responsible for the audit of all municipalities, utility districts, school activity and cafeteria funds, housing authorities, certain not-for-profit organizations and other quasi-governmental entities in the State of Tennessee. In addition, numerous audits for fraud, waste and abuse are conducted by the division's staff each year. From the beginning of his career with a national accounting firm, through the last 32 years of involvement with the audits of all forms of governmental entities, Mr. Dycus brings a wealth of practical experience to his presentations. Mr. Dycus is a graduate of Western Kentucky University. He is a frequent guest speaker/lecturer for various college business/accounting classes, professional associations, local, state, and national conferences and not-for-profit organizations. In 1996, the Eta Omicron Chapter of Beta Alpha Psi presented him with the Distinguished Alumnus Award in recognition of his support of the WKU Accounting Department Mr. Dycus is a charter member of the Association of Certified Fraud Examiners, a former member of the Association's Board of Regents, an Association Fellow, and an adjunct faculty member. He is an active member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, the Government Finance Officers Association, and the Association of Government Accountants.

Dennis J. O'Toole, CPA, MST is a partner with Carlin, Charron & Rosen, LLP. He received his bachelor of science degree in accounting from Bentley College and his master's degree in Taxation from Bryant College. Mr. O'Toole is a certified public accountant with more than 25 years of experience in accounting and management. Mr. O'Toole specializes in accounting solutions for our Dental-Medical division, including practice valuation & transition, and tax and retirement planning. He is a member of the Academy of Dental CPAs (ADCPA). This elite group is a national association of accounting firms that specialize in meeting the unique needs of the dental profession. He is also a member of the American Institute of Certified Public Accountants and the Massachusetts Society of Certified Public Accountants.

Dennis J. Meekins is Vice President of Listing Qualifications at the American Stock Exchange. He is responsible for the supervisory aspects of the Amex's initial and continued listing qualifications function. Prior to joining the Amex in 2001, Mr. Meekins was a financial and compliance director for a major not-for-profit organization for 15 years. Previously, he spent eight years as an auditor for a national public accounting firm. Mr. Meekins received a bachelor's degree from the New York Institute of Technology. He is also a certified public accountant as well as a member of both the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.

Diana O. Knapton, Vice President for Finance and Controller, joined SGS in May 2006, contributing nearly 30 years of financial expertise in the public and commercial sectors. Most recently, Diana served as Controller at Johnson Controls Federal Systems where she successfully established and integrated a new accounting team while managing corporate accounting operations. A senior-level financial executive, Diana has extensive experience negotiating government contracts and communicating effectively and efficiently with program managers. She provides a skill set that is vital as SGS expands and continues to achieve excellence in the government services market. Diana graduated with honors from The George Washington University with a Bachelor of Science degree in Public Accounting. In 1985, she was licensed as a Certified Public Accountant. In addition, she is a member of the National Association of Certified Valuation Analyst, the American Institute of Certified Public Accountants and the Maryland Association of CPAs. Diana and her family live in Gaithersburg, MD. She is a beginner golfer and enjoys swimming and the beach.

Diane Schmidt joined the blue moon fund as Chief Financial Officer in January 2003 after 15 years with a Charlottesville public accounting firm. She received her BS in Business Administration from Mary Washington College (now the University of Mary Washington) and a MBA from James Madison University. She is currently licensed in the Commonwealth of Virginia as a Certified Public Accountant and holds memberships in the Virginia Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Born and raised in Central Virginia, she enjoys spending time with her family, gardening and knitting.

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Donald P. Cawley currently serves as executive vice president and chief accounting officer of Commonwealth Telephone Enterprises, Inc. ("CTE"). In this role, Mr. Cawley is responsible for the management and direction of the company's corporate accounting and finance functions, including financial accounting, analysis and reporting, budgeting and taxes, within all business units and subsidiaries of CTE. Mr. Cawley joined C-TEC Corporation, the former parent company of Commonwealth Telephone Enterprises, Inc., in 1981. Throughout his career, he has held various accounting and finance positions within several of the company's subsidiaries, including assistant corporate controller for C-TEC Corporation, and controller for Commonwealth Telephone Company, Commonwealth Communications, and the company's former information services and cellular groups. Mr. Cawley holds a B.S. in accounting from King's College, Wilkes-Barre, Pennsylvania, and is a certified public accountant. He is an active member of the American Institute of Certified Public Accountants.

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Directing, monitoring and reporting the flow of resources through the varied Embrey enterprises is Doug's primary responsibility. His financial management duties include budget preparation and communication with lenders and partners, corporate and partnership tax planning and reporting, and the documentation and closing of land acquisitions, sales, and construction loans. While serving in the U.S. Air Force, Doug earned a Bachelor's degree from the University of Colorado and an MBA from Arizona State University. Prior to joining Embrey he worked with a national public accounting firm. He is an active member of the American Institute of CPAs and the Texas Society of CPAs.

Ed Baran is the audit manager at Whalen & Company, CPAs. Ed received his Bachelor of Science degree in Accounting from Wheeling Jesuit University (formerly Wheeling College). Ed is a Certified Public Accountant, licensed in the State of Ohio, and a member of the Ohio Society of Certified Public Accountants and the American Institute of Certified Public Accountants.

Edward Stambovsky, a Certified Public Accountant, is a member of the firm's executive committee and its Administrative Partner. As such, he runs the firm's operations on a day-to-day basis. He is responsible for Human Resources, Technology, Facilities, and administrative oversight for the firm's client work in Accounting. Ed's special practice areas are in business and individual planning and taxation, estate planning and estate tax returns. He has been with the firm since 1982 and has over two decades of accounting experience. Ed received his Bachelor's degree in Business Administration from the University of Massachusetts, and is a former income tax instructor at American International College. His professional memberships include the Massachusetts Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Locally, he is treasurer of the Crestview Country Club.

- Professional Affiliations: Member, American Institute of Certified Public Accountants (AICPA) and Member Montana Society of Certified Public Accountants (MSCPA). - Community Affiliations: CommunityWorks, Inc. Board Chair, Board of Directors/Secretary, New West Health Plan; Member Carroll College Investment Committee; Member Community Board of Wells Fargo Bank, Helena; Member, Helena Rotary Club; Past Campaign Chair, United Way of Lewis & Clark County.

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In his capacity as Chief Financial Officer, Fred Mayer has been instrumental in creating, developing and executing the highly complex and strategically sound financial tactics that accomplish the administrative, operational and clinical objectives that continue to allow Mederi to be one of the best Home Health Care organizations in the United States. Fred's duties cover a wide range of responsibilities inclusive of corporate-wide and facility specific development, appraisal and implementation of budget plans, routine auditing, directing centralized financial receivables & payables & payroll and financial reporting to the Executive Office. Fred also oversees Management Information Services, and coordinates compliance with all federal, state and local regulatory agencies. Fred holds a Bachelor of Arts in Psychology from Wagner College, Staten Island, New York and achieved his Certified Public Accountancy status from Florida International University, Miami, Florida. Prior to joining Mederi, Fred worked for several years as Senior Accountant for Schmidt & Co, Certified Public Accountants, Boca Raton, Florida, and then as Branch Controller for T.L.C. Medicare Services of Dade, Inc, Miami Lakes, Florida. Fred is actively affiliated with the National Association for Home Care, Associated Home Health Industries of Florida, American Institute of Certified Public Accountants and the Florida Institute of Public Accountants.

G. Daniel Downing, M.B.A., C.P.A., is vice president for finance of ECRI. He is responsible for financial reporting and controls, development and implementation of sound financial plans and policies, accounting practices, and the conduct of relationships with lending institutions, creditors, and the financial community. He also directs and monitors cash management, budgeting, auditing, governmental regulatory filings, accounting, purchasing, and insurance activities. Before joining ECRI in 1989, Mr. Downing served as vice president for finance and treasurer with several firms. His 35 years of accounting and financial experience also includes five years as a certified public accountant with an international accounting firm. Mr. Downing is a C.P.A. and received his M.B.A. from Rutgers University and a B.S. in Accounting from LaSalle University. Among his professional associations are the American Institute of Certified Public Accountants and the New York Society of Certified Public Accountants.

As Chief Operating Officer for Millennium, Mr. Anetsberger is responsible for client service, operations, information technology, and finance and administration. Mr. Anetsberger has over 25 years of experience in the financial services industry. Prior to joining Millennium, he was Chief Administrative Officer for ABN AMRO Asset Management and Stein Roe Mutual Funds. He was also a senior manager at the public accounting firm of KPMG in Chicago. Mr. Anetsberger is a certified public accountant and a member of the American Institute of Certified Public Accountants and the Illinois CPA Society. He earned a bachelor's degree in accounting from Illinois State University and has a certificate in financial planning from DePaul University.

George Pollock joined Switch and Data in 1999 and is responsible for all finance functions at Switch and Data including billing, accounting and business planning. George brings to Switch and Data more than 16 years of finance experience. Prior to joining Switch and Data, he served as Chief Financial Officer of the Merchant Banking Division of Communications Equity Associates, Inc. (CEA), an international investment and merchant bank specializing in the media, communications, and Internet industries. George was responsible for the financial and administrative functions for CEA's $600 million portfolio of private equity funds. Prior to CEA, he worked for Deloitte & Touche as a tax consultant. George is a Certified Public Accountant and he belongs to the AICPA (American Institute of Certified Public Accountants) and the FICPA (Florida Institute of Certified Public Accountants.

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Gregg worked from 1982 to 1984 a Staff Accountant for the regional accounting firm of Baird, Kurt and Dodson and from 1984 to 1990 as Controller of Security Tag Systems, public company that manufactured electronic detection equipment. A graduate of the University of Arkansas in 1982, Gregg holds his BS BA in Accounting. He is currently a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

Gregory M. Kissel joined Hospice of Palm Beach County as Chief Financial Officer in January 1998. In this position he is responsible for all financial operations for Hospice of Palm Beach County. Prior to this position, Mr. Kissel was Controller for three years for Abacoa Development Company. Previously, he spent ten years as Vice President Finance and Administration for Rybovich Spencer Group. Mr. Kissel has a Bachelor of Science Degree in Accounting from Florida Atlantic University in Boca Raton, Florida. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Mr. Kissel serves on the Board of Directors and as Chairman of the Finance Committee of the Girl Scouts of the Palm Glades Council. He is a member of the Rotary Club of West Palm Beach where he has served as a Director, Treasurer, Secretary, and Chairman of several committees. Mr. Kissel previously served as a Director of the Jupiter-Tequesta-Juno Beach Chamber of Commerce.

"Greg joined Datalink as vice president of finance and chief financial officer in February of 2006. From 1997 to June 2005, he was vice president of finance, chief financial officer and corporate secretary of Computer Network Technology Corporation. From September 1992 to July 1997, Greg served as senior vice president of finance and administration, chief financial officer and corporate secretary at Tricord Systems, Inc. From May 1988 to September 1992, Greg served as the executive vice president of finance, chief financial officer, treasurer and corporate secretary for Cray Computer Corporation. Prior to that time, Greg served in various accounting and financial management capacities for Cray Research, Inc. Greg is a graduate of the University of St. Thomas.

Guy Buck joins Drucker & Falk as the firm's Chief Financial Officer. Previously he served as Chief Financial Officer and Chief Operating Officer for Cassidy & Pinkard, the largest locally owned commercial real estate services company in the Washington, DC metropolitan area. Guy graduated from East Carolina University in 1990 with a Bachelor's degree in Music and completed his MBA through the University of Colorado at Colorado Springs in Fall of 2004. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

Herb Makofske has over thirty years experience in the healthcare field. His experience ranges from auditing and consulting with the firm Touche Ross and Co., to hospital operations as a controller of a hospital. Herb has eight years experience as chief financial officer of a 415-bed community hospital, as well as healthcare policy and analysis for seventeen years with the Healthcare Association of New York State (HANYS). Herb is presently the Director, Sales and Marketing with Provider Consulting Solutions, Inc. (PCS). PCS provides a full complement of business consulting and technology services to help clients gain a competitive advantage in the rapidly changing healthcare arena. Herb is a Certified Public Accountant (CPA) - New York State and a member of the American Institute of Certified Public Accountants and the Healthcare Financial Management Association.

Hirschell E. Levine joined Eisner & Lubin in 1961 and has been a managing partner since 1972. He specializes in trust and estate planning, taxation and charitable foundations. Other areas of expertise include financial analysis of trust documents and wills, asset protection, and planning for retirement accounts. In addition, he works with private foundations and life insurance trusts.

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Howard P. Tatz is a certified public accountant licensed in New York and New Jersey. He began his career working for a regional accounting firm serving New York City's garment center after graduating from SUNY Binghamton. With the firm since 1983, he specializes in large privately held companies in the food distribution, pharmaceutical, manufacturing and service industries. He also has an expertise in the areas of franchising and Employee Stock Ownership Plans (ESOPs). Mr. Tatz belongs to several professional associations, including the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA), before which he has lectured on current accounting and auditing topics, including the accounting aspects of franchising. He is a past treasurer of the Plainview Jewish Center and is a volunteer for other charitable organizations, including Taste of Tribeca.

Hui joined the firm in July 2005, concentrating her efforts in the firm's tax department. Hui graduated from Frostburg State University with a bechelor's degree in accounting. She also received a bachelor's degree in Laboratory Medicine from Beihua University in China, and a Certificate in Application Programming from UCLA. Hui maintains preofessional membership in the American Institute of Certified Public Accountants(AICPA). She is also a member of the Humane Society of the United States.

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James A. Hodges, Jr., M.B.A., C.P.A. CFO and Vice President of Administration Mr. Hodges has over 30 years of finance, administration, corporate development and information technology experience before joining the Company. Mr. Hodges has held executive officer positions to include CFO of Intellispace, Inc., a pre-IPO telecom subsector company, Senior Vice President, Finance and Administration and CFO of Pansophic Systems, Incorporated, a NYSE-listed multinational packaged software company and Vice President, Treasurer and CFO of Sargent-Welch Scientific Company, a NYSE-listed multinational distributor and manufacturer of industrial and scientific equipment and supplies. Also, he was Corporate Treasurer of Baxter International, Inc. and Assistant Treasurer of PPG Industries, Inc. Mr. Hodges is a CPA who earned his undergraduate degree from Cornell University and his M.B.A. from the University of Chicago (Honor Scholarship). He is a member of the Financial Executives International, the AICPA and the ICPA.

James Gammello is an accounting and audit partner at Anchin, Block & Anchin LLP. He has spent his entire professional career at the firm, specializing in middle market, closely held companies. His practice focuses primarily on serving the needs of clients in the food and beverages industry. He is also co-chairperson of the firm's Food & Beverage Services Group. Additionally, he works with clients in the wholesale and retail industry, television and film production, and distribution services. Jim is an active member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA).

Jim has been accepted as an expert in State and Federal court, and has been involved in dozens of litigation matters on behalf of both the plaintiff and the defense. His analysis and testimony have proven critical in cases involving lost profits, damages arising from fraudulent inducement, shareholder disputes, business valuations, wrongful terminations, divorce, breach of contract, franchise disputes, criminal embezzlement, and more. He is accredited in business valuation (ABV) by the American Institute of Certified Public Accountants and certified as a fraud examiner by the Association of Certified Fraud Examiners. Jim holds active CPA licenses in Florida, Oregon, and Tennessee. He is a Former Peer Reviewer for the American Institute of Certified Public Accountants qualified to review and evaluate the professional practices of other firms, and a past member of the Florida Institute of CPA's Peer Review Acceptance Committee. Prior to his public accounting career, Jim was a senior executive with two different Fortune 500 companies, as well as with the largest privately owned trucking conglomerate in the world. He provided leadership for mergers, acquisitions, and turnarounds; directed strategic planning and management reporting, served as chief financial officer, and as chief operating officer and general manager of two subsidiary corporations. Jim received a Master of Business Administration degree with an emphasis in finance from Oregon State University, and a Bachelor of Science degree from Portland State University both earned with honors. He has served as a member of the faculties of Oregon State University, Central Piedmont Community College, and Columbia College (Orlando Naval Base Extension), where he taught organizational business behavior, accounting, and other business courses.

The Chief Operating and Financial Officer of The Valley Forge Special Educational Services Corp., Jim serves both the Crossroads School and The Vanguard School as a member of the board and in the role of business officer. He is a board member of the Alliance of Approved Private Schools for Pennsylvania. Jim received his B.S. degree from Indiana University of Pennsylvania and enjoys playing golf. Jim is also an avid collector of World War II Army Air Force materials. A member of the Pennsylvania Institute of Certified Public Accountants and the American Institute of Certified Public Accountants, Jim Kirkpatrick has been a member of the board since its inception.

A founding partner of the firm, Jim has over 25 years of public accounting experience working with companies ranging from small family businesses to publicly traded companies. Jim specializes in auditing and financial reporting and also currently heads up the firm's SEC practice where his experience with Public Stock Offerings and SEC regulations is of great value to clients. He also serves as an officer of Literacy Volunteers of America-Rhode Island and is a member of the American Institute of Certified Public Accountants (AICPA) and the Rhode Island Society of Certified Public Accountants (RISCPA). Jim is the past president of the RISCPA and the current chairman of their legislation committee, as well as the AICPA's liaison to the Rhode Island Congressional delegation. Jim is a graduate of St. Michael's College and lives in Barrington with his wife and daughter.

James Krauss is an accounting and audit partner at Anchin, Block & Anchin LLP with over 30 years of experience working with closely held companies including, manufacturers, retailers, distributors, and law firms. As chairperson of the firm's Law Firm Services Group, Jim is thoroughly familiar with the accounting and audit requirements of law firms. He has been instrumental in consulting with law firm clients on operational aspects of their business. Jim is on the executive committee of HLB International, a worldwide organization of professional accounting firms. Jim is also Vice-Chair of HLB USA providing clients with comprehensive and personal service relating to auditing, taxation, accounting, and general financial and management advice. Anchin is an HLB member firm. He is an active member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA).

James M. Nagle, of Providence, is the Director of Finance and Management at Moses Brown School. He joined the PPL Corporation in 2004 and the Board of Trustees as Treasurer in 2005. He currently is an ex-officio member of the Pension & Benefits Committee and Chair of the Finance Committee. He serves on various organizations and committees, including the Association of Independent Schools of New England, Business Officers Association of Rhode Island and the American Institute of Certified Public Accountants.

Jim Gero joined Hobe & Lucas in 1991 as a manager, and climbed the ranks to director, and finally, to Partner/Shareholder. Jim oversees the human resources function, as well as accounting and audit practices. He also works in the accounting, tax and audit practices, as well as litigation support services, and performs due diligence for mergers and acquisitions. In his twenty years of accounting, Jim has garnered specialized skills in auditing publicly held companies, governmental related entities and manufacturers and is well versed in financial statement presentation. Jim was President of the Cleveland Chapter of the Ohio Society of CPA's and teaches continuing education classes with that group. He is also a past member of the Ohio Society of CPA's Peer Review Acceptance Committee. In addition, Jim is active with the AICPA, Ohio Society of CPA's. Jim is a graduate of Case Western Reserve University, and is a Trustee of the Delta Alpha chapter of Sigma Nu Fraternity, as well as a 4th Degree member of the Knights of Columbus. He resides in Strongsville, Ohio, with his wife, Amy, and their four children. He enjoys coin collecting and spending time with his family.

Jeff's professional affiliations include memberships in the California Society of Certified Public Accountants, and the American Institute of Certified Public Accountants. He has served as President of the Incline Village/Crystal Bay Chamber of Commerce and the Incline Village Rotary Club, and is an Emeritus Trustee of Sierra Nevada College. In 1986, the Chamber of Commerce named him the Incline Village "Citizen of the Year". Jeff's primary avocation is golf, and he holds memberships in the Montreux Country Club and the Incline Village Golf Club. Following the San Francisco 49ers, attending "traditional" jazz festivals, and playing the banjo are also favorite hobbies.

In October 2002, Mr. Fasoldt joined Toshiba Business Solutions, New York as Vice President of Finance & Administration. His responsibilities include monthly financial reporting of Toshiba Business Solutions, New York and GMP Leasing, a related Toshiba Business Solutions, New York company. Mr. Fasoldt oversees the accounting and administration staff for Toshiba Business Solutions, New York. Active within the community, Mr. Fasoldt serves on the Advisory Council for SUNY Geneseo's John Wiley Jones School of Business. Fasoldt is a member of the Financial Executives Institute, the Institute of Management Accountants, NYSSCPA and AICPA. Mr. Fasoldt serves as den leader for the Boy Scouts of America and is a volunteer coach for Little League Baseball. Mr. Fasoldt holds a Bachelor's of Science Degree in Accounting from SUNY Geneseo and an MBA from Rochester Institute of Technology.

Jennifer Prosperino, CPA, recently admitted as a shareholder and principal, joined Joel Isaacson & Co., Inc. in 1997. Her primary focus is providing financial planning, estate, retirement, tax and investment advisory services. Jennifer has extensive experience counseling corporate executives and professionals and has overall responsibility for several of the firm s corporate financial planning relationships. Jennifer earned her Bachelor s Degree in Accounting at Pace University. She is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Joel Isaacson & Co., Inc. are financial planners, investment advisors, portfolio managers. And we specialize in education planning, tax planning, divorce planning, asset management, investment planning, financial planning, key employee insurance, investment consulting, estate planning, risk management, and executive compensation plans. Joel Isaacson & Co., Inc. may be able to help you with: financial planning, fee-based asset management, tax planning, retirement planning, risk management and estate planning.

Jennifer Ziegler is a Certified Public Accountant and Certified Fraud Examiner (CFE) and has provided a wide range of litigation support services including: expert testimony in trial and deposition; fraud investigations; damages associated with accounting malpractice, construction defalcation, partnership dissolutions; intellectual property; trusts and estates; and accounting irregularities. Additionally, Ms. Ziegler has prepared numerous damage calculations for various causes of action, ranging from breach of fiduciary duty to fraud and embezzlement. Prior to joining Gursey, Schneider & Co. LLP, Ms. Ziegler was an audit manager for KPMG where the majority of her work was done for SEC registrants. Prior to KPMG, she worked in UCLA's internal audit department. Ms. Ziegler received from California State University, Northridge a Bachelor of Science in Business Administration with an emphasis in Accounting. She is currently a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Ms. Ziegler also participated as a facilitator for the National Judicial College, an instructor for the California CPA Education Foundation, and a guest lecturer for the Pepperdine MBA program. Ms. Ziegler is currently the treasurer and a board member for Reading is Fundamental of Southern California, Inc.

Jenny graduated from Wright State University in Dayton, Ohio in 1989 with a Bachelor of Science in Business Administration and a double major in Accounting and Finance. After graduation, she moved to Columbus to work with a large cardiology practice where she worked her way from bookkeeper to office manager overseeing many aspects of the practice including: billing, office redesign, staffing and computer system and software selection. During that time she also earned her CPA designation.

Jeremy began his career with us part time while attending college. After three years in public accounting at a regional firm where he became a Certified Public Accountant (CPA) in 1999, Jeremy returned to PFS full time in 2001. Jeremy is a senior wealth advisor managing our clients' financial and tax goals through investment management, risk management, estate and financial planning, and general financial consulting. Jeremy develops plans and cares for clients with the careful eye of an auditor, making sure plans stay on track and clients stay on track with their plans. Jeremy earned the AICPA's Personal Financial Specialist (PFS) Designation in 2004. He is a Registered Representative (Series 7 and Series 66) with LPL Financial and also holds a license in Life, Health & Disability Insurance. Jeremy is also working towards certification as a Chartered Financial Consultant (ChFC). Jeremy serves as the Vice President of the Board of the Cleveland Christian Home and has served as the Chairperson for the Technical Forum Committee in the Cleveland Chapter of the Ohio Society of Certified Public Accountants (OSCPA) for three years. He is currently a member of the Ohio Society of Certified Public Accountants (OSCPA) and the American Institute of Certified Public Accountants (AICPA). Baldwin Wallace is Jeremy's alma mater where he earned a Bachelor's degree in Accounting & Finance. Jeremy resides in Avon with his wife, Jackie and their two daughters, Skylar and Sydne. The wealth consultants of Planned Financial Services, LLC are registered representatives with and securities are offered through LPL Financial. Member FINRA/SIPC.

Mr. Deems is also the Chief Financial Officer of Forward Management, LLC, the advisor to the Forward Funds and Sierra Club Funds. Mr. Deems serves as treasurer for both fund families. His investment industry experience includes positions at Dean Witter in the Investment Consulting Services group prior to joining the Forward and ReFlow teams in 1998. As a CPA in the industry, Mr. Deems is an active member in both the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He also holds an MBA in Finance.