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Recent Events

  • White House Panel Urged To Back Ready-Made Tax Returns

    10/17/09 - Bond / Stock Rating - View Story

  • New exam options offer pathways to AICPA's Personal Financial Specialist credential

    9/30/09 - Product Announcement - View Story

  • MOVES-Land Securities, India Capital Growth Fund

    9/18/09 - Mgmt. Change Entering - Other - View Story

  • Carol Scott Named AICPA Vice President Of Business, Industry and Government

    9/17/09 - Mgmt. Change Entering - President - View Story

  • Carol Scott Named AICPA Vice President Of Business, Industry and Government

    9/17/09 - Mgmt. Change Entering - President - View Story

News & Analysis

aicpa - All News and Analysis

Decision Makers

Name (plus bio) Position
Barry Melancon Chief Executive Officer
Jeph Mathurin Cfo
Peter L. Berlant Vice President
Christine Teel Jenkins Quality Control Manager
David R. Lindquist Market Research Manager
Lisa Marie Dinackus Manager
Aaron Pomerantz Advisor
Alan D. Ryerson Accredited Senior Appraiser
Alan Hurwitz Active Member
Alfred M. Pruskowski Active Member
Allen V. Brown Author
Angela Dunning Certified Public Accountant and Member
Barry C Picker Accountant
Belinda Packard Member Tulsa Chapter of the Oscpa
Bob Grossman Instructor
Brant D. Maltby Attorney
Bret M Robertson Captain
Bridget Day Consultant
Charles Rosenbach Certified Public Accountant
Charles W. Porter, JR. Certified Public Accountant
Chris H Lloyd Certified Public Accountant and Member
Chris Hasenauer Certified Public Accountant and Member
Christi Wegh Certified Public Accountant
Christine Kiernan Internal Communications Specialist
Claude M. Silverman Member Information Technology Division
Claudia Adams Certified Public Accountant
Craig Crawford Presenter
Craig Slutzkin Certified Public Accountant and Member
Dana H Marti Member Tax Division
Daniel J Hellmann Active Member
David E Welch Certified Public Accountant
David Hofflich Certified Public Accountant and Member
David J. Mallen Fellow
David Lester Certified Public Accountant
David Pollock Planner
David Yoffee Certified Public Accountant
Debra J Tucker Instructor
Diana O. Knapton Certified Valuation Analyst
Diane Schmidt Certified Public Accountant
Donald P. Cawley Active Member
Eugene L. Butler Certified Public Accountant
Fred Anderson Active Member
Fred G. Aanonsen Certified Public Accountant
Fred Shapss Faculty Member
G Scott Smith Certified Public Accountant and Member
Gary Anetsberger Certified Public Accountant
Gene L Temkin Presenter
GENE RISTAINO Instructor
George A. Pollock Certified Public Accountant
Grayson Dent Peer Reviewer
GREG B GATES Co-Author
Gregory M. Kissel Certified Public Accountant and Member
Gregory T. Barnum Certified Public Accountant and Member
Guy Buck Certified Public Accountant and Member
Harold Monk Author
Harry Bose Active Member
J Barry Tidwell Lecturer
Jack D Sprawls Captain
James J Prescott Liaison
Jami Ojala Certified Public Accountant and Member
Javier F. Bitar Certified Public Accountant
Jennifer Prosperino Certified Public Accountant and Member
Jeremy Bok Personal Financial Specialist
Jerry Kootman Active Member
Jian Li Certified Public Accountant and Member
Joel Hammer Certified Public Accountant
John Culhane Active Member
John Keverkamp Certified Public Accountant
John M. Lisa Member Firm
John T. Zeilstra Certified Public Accountant
Julie A Welch Leader
Keith A Schoenfeld Certified Public Accountant and Member
Kenneth L Tornheim Active Member
Kerry A. Guthrie NA
Kevin Cleary Certified Public Accountant and Member
Kevin Coyne Certified Public Accountant and Member
Kevin L. Perkins Certified Public Accountant and Member
Leif Jensen Certified Public Accountant and Member
Leland G. Orr Certified Public Accountant
Leslie Block Personal Financial Specialist
Lynne Mabry Certified Financial Planner
Marcy B Horwitz Accountant
Marie Frenkel Certified Public Accountant and Member
Mark A Thomson Leader
Mark Harrison Instructor
Mark S. Beasley Co-Author
Mary Ann Domuracki Certified Public Accountant and Member
Mary Ann Nunn Team Captain
Max Hunt Instructor
Michael J. Mard Appraiser
Michael Morgan Instructor
Michael P. Lombardi Member Tax Division
Michael V. Pappagallo Certified Public Accountant
Mitchell H. Frumkin Reviewer
Nate Wenner National Committee Volunteer
Patrick Okebie Public Accountant
Philip A. Kolovson Certified Public Accountant and Member
Ralph Nakatsuka Certified Public Accountant and Member
Ric Edelman Instructor
Rick Telberg Commentator
Robert L Siegfried Co-Leader
Robert M Barbacane Instructor
Robin E Taylor Instructor
Sai Sathiamoorthy Associate Member
Samuel T. Broomer Associate Member
Sara Cushing Accountant
Sarah Bass Accountant
Scott D Miller Presenter
Sean Broderick Certified Public Accountant and Member
Stephen L. Rickel Certified Public Accountant
Steven Hyden Appraiser
Steven T. Davidson Certified Public Accountant and Member
Teddy Selinger Officer
Terry F Liu Active Member
Thomas G Howitt International Associate
Thomas R Digovanni Member Tax Division
Timothy R Moore Active Member
Vincent S Barra Member Management Consulting Division
Vincent Wall Certified Public Accountant and Member
W. James Whittle Associate
William A Klein Captain
William E. Wood Certified Public Accountant
Albert B. Ellentuck Contributing Editor

Board of Directors

Name (plus bio) Position
Ruben Cardona Chairperson
A Kyle Everett Board of Directors
A Russell Lunn Board of Directors
A Van Taylor Board of Directors
Aaron D Goldstein Board of Directors
Aaron L Johnson Board of Directors
Aaron M Stumpf Board of Directors
Aaron Van Duyne Board of Directors
Abbas Farouq Board of Directors
Abbas Farouq Zuaiter Board of Directors
Abdool Akhran Board of Directors
Abe Kutner Board of Directors
Abigail E Mullin Board of Directors
Abraham Alston Board of Directors
Abraham Badian Board of Directors
Adam G Feld Board of Directors
Adam L Firestein Board of Directors
Adam Mikkelson Board of Directors
Adam Shapiro Board of Directors
ADAM WASSERMAN Board of Directors
Adam Watson Board of Directors
Adele Jasion Board of Directors
Adkisson Mike Board of Directors
Adrian Muniz Board of Directors
Adrian Stern Board of Directors
Agnes Chang Board of Directors
Aimee J Bauman Board of Directors
Akiva J Kurland Board of Directors
Al Anderson Board of Directors
Al Chambers Board of Directors
Al Levine Board of Directors
AL PEDECINE Board of Directors
Al Sanders Board of Directors
Al Sanifar Board of Directors
Alan Chosed Board of Directors
Alan Crain Board of Directors
Alan Cseresznyak Board of Directors
Alan D Lasko Board of Directors
Alan D Sobel Board of Directors
Alan D. Bell Board of Directors
Alan G Fine Board of Directors
Alan G Nast Board of Directors
Alan Gracie Board of Directors
Alan H Lipoff Board of Directors
Alan L Garber Board of Directors
Alan L Tedamonson Board of Directors
Alan L. Stinson Board of Directors
Alan Langer Board of Directors
Alan Levy Board of Directors
Alan Litwin Board of Directors
Alan M Roseman Board of Directors
Alan M Witt Board of Directors
Alan Marzelli Board of Directors
Alan Mihok Board of Directors
Alan Osmolowski Board of Directors
Alan P Materazo Board of Directors
Alan R Steinberg Board of Directors
Alan S Healy Board of Directors
Alan S Kristall Board of Directors
Alan S Kufeld Board of Directors
Alan Urban Board of Directors
Alan W Groesbeck Board of Directors
Alan Wu Board of Directors
Alan Yam Board of Directors
Alan Yu Board of Directors
Albert A Pisanelli Board of Directors
Albert Etre III Board of Directors
Albert V Silvestri Board of Directors
Albert Zepp Board of Directors
Alberto Velella Board of Directors
Alec B Sinel Board of Directors
Alec R Bobrow Board of Directors
Aleem Khan Board of Directors
Alex Brager Board of Directors
Alex F Linden Board of Directors
Alex Tartar Board of Directors
Alexander Campo Board of Directors
Alexander J Denucci Board of Directors
Alexander M Pan Board of Directors
Alexis Cardona Board of Directors
Alfonse M Mattia Board of Directors
Alfred E Calligaris Board of Directors
Alfred Erdmann Board of Directors
Alfred F Thoben Board of Directors
Alfred J. Larosa Board of Directors
Alfred L Latendresse Board of Directors
Alfred S Dynia Board of Directors
Alfred T Giuliano Board of Directors
Alfred Yue Board of Directors
Alice C Allen Board of Directors
Alice Chan Board of Directors
Alice Chen Board of Directors
Alison E Garrett Board of Directors
Allan Amer Board of Directors
Allan Flinn Board of Directors
Allan H Abelson Board of Directors
Allan J Barberio Board of Directors
Allan L Ratafia Board of Directors
Allan M Blum Board of Directors
Allan R Bosch Board of Directors
Allen E Robertson Board of Directors
Allen E Sells Board of Directors
Allen L Tans Board of Directors
Allen P Keiser Board of Directors
Allen Riley Board of Directors
Allen W Tharp Board of Directors
Allison Brack Board of Directors
Allison Slattery Szczesny Board of Directors
Alton D. Heckaman Board of Directors
Amanda Meko Board of Directors
Amanda Muntz Board of Directors
Amanda Shaw Board of Directors
Amy A Ripepi Board of Directors
Amy Boland Board of Directors
Amy G. Ray Board of Directors
Amy Haagenson Board of Directors
Amy Hanway Board of Directors
Amy L. Lucas Board of Directors
Amy R Allen Board of Directors
Amy S Bertolini Board of Directors
Amy Wilson Board of Directors
Amy Yeh Board of Directors
Ana Maria Board of Directors
Ana Melita Diaz Board of Directors
Andra L Watkins Board of Directors
Andre Maksimow Board of Directors
Andrea A Daniels Board of Directors
Andrea Bonaccorsi Board of Directors
Andrea Dahlke Board of Directors
Andrea Dedrick Board of Directors
Andrea Logan Board of Directors
Andrea Mattera Board of Directors
Andrea O'Hara Board of Directors
Andres S Prida Board of Directors
Andrew Alter Board of Directors
Andrew C Sarager Board of Directors
Andrew Gantman Board of Directors
Andrew H Weiss Board of Directors
Andrew J. Pignatare Board of Directors
Andrew K Stull Board of Directors
Andrew L Mahler Board of Directors
Andrew Levy Board of Directors
Andrew M Cox Board of Directors
Andrew M Porter Board of Directors
Andrew Ozurovich Board of Directors
Andrew R Cone Board of Directors
Andrew R Olden Board of Directors
Andrew R. Biebl Board of Directors
Andrew R. Glickman Board of Directors
Andrew Reiben Board of Directors
Andrew Saunders Board of Directors
Andrew Smith Board of Directors
Andrew T Patterson Board of Directors
Andy Dube Board of Directors
Andy Gertson Board of Directors
Andy Hatfield Board of Directors
Andy Hildebrand Board of Directors
Andy Hollis Board of Directors
Andy Klocek Board of Directors

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.

Organization Position Status
The Center for Audit Quality President & Chief Executive Officer, American Institute of Cpas Current
American Institute of Certified Public Accountants Chief Executive Officer Current
American Institute of Certified Public Accountants President Current
American Institute of Certified Public Accountants Head Current
The Center for Audit Quality Board of Directors Current

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).

Organization Position Status
American Institute of Certified Public Accountants Cfo Current
Aperture Financial Group, LLC Founder & Managing Principal Current
Aperture Financial Group, LLC Managing Principal Current
Society of Satellite Professionals International Current

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).

Organization Position Status
American Institute of Certified Public Accountants Vice President Current
Anchin, Block & Anchin LLP Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Former

Organization Position Status
Braver Schimler Pierce Jenkins Llp Assurance Partner Current
American Institute of Certified Public Accountants Quality Control Manager Current
Braver Schimler Pierce Jenkins Llp Quality Control Manager Former

Organization Position Status
Concert Singers of Cary Executive Director Current
The Gallup Organization Research Project Director Current
Fayetteville Publishing Co. Market Research Director Current
Phoenix-Hecht, Inc. Senior Project Director Current
American Institute of Certified Public Accountants Market Research Manager Current
Concert Singers of Cary Tenor Section Leader Current
Concert Singers of Cary Board of Directors Current
The Herald Research Specialist Former
University of Connecticut M.A. In Political Science Former

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.

Organization Position Status
American Institute of Certified Public Accountants Manager Current

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.

Organization Position Status
American Institute of Certified Public Accountants Advisor Current
CresaPartners LLC Senior Vice President Former
American Institute of Certified Public Accountants Vice President Former
SmithKline Beecham Corporation Former
American Institute of Certified Public Accountants Board of Directors Former
Trinity College Bachelor of Arts Degree In Political Science Former

Organization Position Status
BCC Advisers Senior Vice President, Secretary Current
American Institute of Certified Public Accountants Accredited Senior Appraiser Current
BCC Advisers Board of Directors Current
Holmes Murphy & Associates Chief Financial Officer Former
American Society of Appraisers Accredited Senior Appraiser Former
Drake University Bachelor of Science In Business Administration Former

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.

Organization Position Status
Infopulse LLC Chief Financial Officer Current
Z5 Technologies Corporation Partners Chief Finance Officer and Director Current
American Institute of Certified Public Accountants Active Member Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Active Member Current
Hmonline.Com Cfo Former
Revonet Chief Financial Officer Former
Revonet Administrative Former
Infopulse LLC Administrative Former
Duracell Former

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.

Organization Position Status
American Institute of Certified Public Accountants Active Member Current
Konigsberg Wolf and Company Firm Specialist Current
Fairleigh Dickinson University Bs Former

Array

Organization Position Status
Greenbaumlaw Counsel, Tax, Trusts & Estates Department Current
Rutgers School of Law Law Degree Former
New York University School of Law Ll.M. In Tax Former

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.

Organization Position Status
Industry Ventures Controller Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
San Francisco State University Bachelors With Honors Former

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.

Organization Position Status
Barry C. Picker, CPA Certified Public Accountant With the Personal Financial Specialist Current
American Institute of Certified Public Accountants Accountant Current
Picker, Weinberg, and Auerbach, Cpas Current
The New York Times Company Former
Newsweek, Inc. Former
Pace University Masters of Science In Taxation Former

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.

Organization Position Status
American Institute of Certified Public Accountants Member Tulsa Chapter of the Oscpa Current
Riverfield Country Day School Current
Pittsburg State University Bs Former

Organization Position Status
Grossman Yanak & Ford Llp Partner Current
American Institute of Certified Public Accountants Instructor Current
Estate Planning Council of Pittsburgh Board of Directors Current
The Esop Association Board of Directors Current
The Esop Association Active Member Current
Duquesne University Adjunct Professor Former
Pittsburgh Chapter Board Member Former
Core Business Systems, Inc Director Former
Robert Morris University Masters of Science Degree In Taxation Former

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.

Organization Position Status
GlobalNet, Inc. Corporate Controller Current
American Institute of Certified Public Accountants Attorney Current
GlobalNet, Inc. Attorney Former
State University of New York at Binghamton Bachelor of Arts Degree In Political Science Former
Case Western Reserve University Former

Organization Position Status
Annette R Jones - Cheshier & Fuller Inc Partner In Charge of Audit Current
American Institute of Certified Public Accountants Captain Current
Tscpa, Inc. Captain Current
American Institute of Certified Public Accountants Board of Directors Current
Tscpa, Inc. Board of Directors Current
Dallas Chapter Board of Directors Current
Tscpa, Inc. Member Current
American Institute of Certified Public Accountants Member Current
Dallas Chapter Member Current
Cpamerica International, Inc. Chairman Former

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.

Organization Position Status
Amper, Politziner & Mattia, P.C. Partner In the Accounting and Auditing Department Current
American Institute of Certified Public Accountants Consultant Current
Amper, Politziner & Mattia, P.C. Board of Directors Current
Nysscpa Board of Directors Current

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.

Organization Position Status
Califone International, Inc. Vice President Finance, Cfo Current
American Institute of Certified Public Accountants Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
Califone, Inc Chief Financial Officer Former
University of California, Los Angeles Bachelor of Science Degree In Economics Former

Organization Position Status
Energen Corporation Cfo Current
Alagasco Vice President, Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Energen Corporation Treasurer Current
American Institute of Certified Public Accountants Member Current
Energen Resources Corporation Vice President, Finance Former
Energen Corporation Vice President Former
Auburn University Graduate Former

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.

Organization Position Status
Gwynn Group, Inc. Chief Operating Officer Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Young Corporation Current
TransAtlantic Petroleum Corp. Cfo Former
Panda Energy International Inc. Director of Business Development Former
FTI Consulting, Inc. Former
The University of Texas Mba Former
The University of Texas at Austin MBA in Finance Former
The University of Oklahoma Bachelor of Business Administration In Accounting Former

Organization Position Status
Allworx Chief Financial Officer Current
Allworx Vice President, Finance Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
PAETEC Corp. Vice President of Finance Former
Rochester Institute of Technology M.B.A Former
State University of New York at Geneseo B.A Former

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.

Organization Position Status
American Institute of Certified Public Accountants Certified Public Accountant Current

Organization Position Status
American Institute of Certified Public Accountants Internal Communications Specialist Current
Floor Covering Weekly Assistant Editor Former

Array

Organization Position Status
Ericksenkrentel Partner Current
Healthcare Financial Management Association Current
Greater New Orleans, Inc Current
The Exploration Company of Delaware Inc. Accountant Former
University of New Orleans Bachelor of Science Degree In Accounting Former

Organization Position Status
Housing Development Corporation. Mr Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Housing Development Corporation. Mr Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Hitchcock Healthcare Treasurer Former
The University of North Carolina Undergraduate Degree In Accounting Former
University of North Carolina at Asheville Undergraduate Degree In Accounting Former

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.

Organization Position Status
Iaasb Member Current
American Institute of Certified Public Accountants Presenter Current
Public Company Accounting Oversight Board Current
Iaasb Board of Directors Current
Asb, LLC Board of Directors Current
The Audit Group, Inc. Partner Former

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.

Organization Position Status
New Leaf Venture Partners Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Sprout Group Chief Financial Officer Former
Columbia Business School Mba In Finance Former
Queens College Ba In Accounting and Information Systems Former

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.

Organization Position Status
Marks Paneth & Shron Llp Partner Current
American Institute of Certified Public Accountants Member Tax Division Current
Americaninstitute.Com Former
Boston University Bachelor of Science Business Administration Former

Organization Position Status
J Michael Sabatini CPA - Case Sabatini & Co Managing Partner Current
American Institute of Certified Public Accountants Active Member Current
Picpa Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Picpa Active Member Current
Robert Morris College B.S. Degree In Accounting Former

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.

Organization Position Status
American Millennium Corp, Inc. Chief Financial Officer Current
American Millennium Corp, Inc. Vice President Current
Cic Director of the Company and Chairman of the Audit Committee Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Aspenbio, Inc. Chair, Audit Committee Current
Bactolac Pharmaceutical, Inc. Board of Directors Current
Communication Intelligence Corp Board of Directors Current
Aspenbio Pharma, Inc. Director Current
Micromedex, Inc. Chief Information Officer Former
Advanced Technology Incorporated Director of Security Former
Micromedex, Inc. Director of Management Information Systems Former
Aspenbio, Inc. Director Former
Cic Director Former
University of Colorado B.S. Degree In Accounting Former

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.

Organization Position Status
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Getzler Henrich & Associates LLC Director Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
UBS Warburg Controller Former
Fordham University M.B.A Former
State University of New York at Binghamton B.S. Former

Organization Position Status
The Wilder Companies Senior Vice President, Finance Current
American Institute of Certified Public Accountants Fellow Current
The Wilder Companies Principal Current
Massachusetts Society Board of Directors Current
Urban Land Institute Board of Directors Current
International Council of Shopping Centers Board of Directors Current
Urban Land Institute Member Current

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.

Organization Position Status
American Institute of Certified Public Accountants Certified Public Accountant Current

Organization Position Status
Pollock Begg Komar Glasser President Current
American Institute of Certified Public Accountants Planner Current
Pollock Begg Komar Glasser Board of Directors Current
American Academy of Matrimonial Lawyers Fellow Current
Pollock Begg Komar Glasser Member Current

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.

Organization Position Status
Stanley Stuart Yoffee & Hendrix, Inc. Owner, Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Touche Ross & Co. Member Former
The University of Texas Degree Former
The University of Texas at Austin Degree Former

Organization Position Status
The Tucker Firm LLC Attorney Current
Illinois CPA Society Instructor Current
American Institute of Certified Public Accountants Instructor Current
University of Illinois Bachelor of Science In Accountancy Former

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.

Organization Position Status
Siemens Government Services to Vice President for Finance and Controller Current
American Institute of Certified Public Accountants Certified Valuation Analyst Current
The George Washington University Bachelor of Science Degree In Public Accounting. Former

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.

Organization Position Status
Blue Moon Fund Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
James Madison University Mba Former
Mary Washington College Bs In Business Administration Former
American Institute of Certified Public Accountants The Virginia Society of Certified Public Accountants and the Former

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.

Organization Position Status
Commonwealth Telephone Enterprises Inc. Executive Vice President and Chief Accounting Officer Current
American Institute of Certified Public Accountants Active Member Current
Commonwealth Telephone Enterprises Inc. Board of Directors Current
King's College B.S. In Accounting Former

Organization Position Status
Deep Down, Inc. Chief Financial Officer and Director Current
Capsources, Inc. Managing Director Current
American Institute of Certified Public Accountants Certified Public Accountant Current
The Weatherford Company Board of Directors Current
Powell Industries, Inc. Board of Directors Current
Deep Down, Inc. Board of Directors Current
American Institute of Certified Public Accountants Member Current
Weatherford International Ltd. CEO Former
Weatherford International Ltd. President Former
Powell Industries, Inc. Managing Director Former
Capsource Financial, Inc. Former
Weatherford International Ltd. Director Former
American Business Conference Director Former
Texas A&M University Member Former

Organization Position Status
New Hampshire Electric Cooperative Inc. President, Chief Executive Officer Current
American Institute of Certified Public Accountants Active Member Current
New Hampshire Electric Cooperative Inc. Board Member Current
Southeastern University MS In Taxation Former
Merrimack College Bsba In Accounting Former
Western Michigan University Former

Organization Position Status
Hercules Incorporated Vice President Current
Hercules Incorporated Controller Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Hercules Incorporated Board of Directors Current
American Institute of Certified Public Accountants Member Current
Financial Executives Institute Member Current
Union Carbide Corporation Director of Accounting and Financial Processing Former

Organization Position Status
Polaris International President Current
Rosen Seymour Shapss Martin & Company Llp Managing Partner Current
American Institute of Certified Public Accountants Faculty Member Current
Rosen Seymour Shapss Martin & Company Llp Expert Witness Former
City College of New York Bba Former
New York University Business and Federal Taxation of Real Estate Transactions and Syndications Former

Organization Position Status
Ecom Ppo.Com, Inc. Executive Vice President and Chief Marketing Officer Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Texas Society of Certified Public Accountants Member Current
St. Jude Children's Research Hospital Board of Directors Former
Stephen F. Austin State University Bachelor's Degree In Business Administration Former

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.

Organization Position Status
Rigid Building Systems Ltd. Chief Operating Officer Current
Millennium Trust Company, LLC Chief Operating Officer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
Illinois CPA Society Board of Directors Current
Illinois CPA Society Member Current
Illinois State University Bachelor's Degree In Accounting Former
DePaul University Certificate In Financial Planning Former

Organization Position Status
Masi, Ltd Consultant Current
American Institute of Certified Public Accountants Presenter Current
American Institute of Certified Public Accountants Board of Directors Current
Steele Temkin Advisors LLC Board of Directors Current
Illinois CPA Society Board of Directors Current
Illinois CPA Society Member Current
American Institute of Certified Public Accountants Member Current
American Institute of Certified Public Accountants Chairman Former
Illinois CPA Society Chairman Former
Northwestern University Undergraduate Degree Former

Organization Position Status
Isdaner & Company member Current
American Institute of Certified Public Accountants Instructor Current
Villanova University Master of Taxation Former
Drexel University Bachelor of Science degree Former

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.

Organization Position Status
Switch & Data Facilities Company, Inc. Senior Vice President & Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Communications Equity Associates, LLC Administrative Former
Deloitte Touche Tohmatsu tax consultant Former

Organization Position Status
American Institute of Certified Public Accountants Peer Reviewer Current
Thigpen Jones Seaton & Co PC Board of Directors Current
Americaninstitute.Com Member Current
Georgia Society of Certified Public Accountants, Inc Member Current
Georgia College and State University Masters of Business Administration Former

Organization Position Status
Gates, Moore & Company Owner Current
American Institute of Certified Public Accountants Co-Author Current
American Institute of Certified Public Accountants Board of Directors Current
Georgia Society of Certified Public Accountants, Inc Board of Directors Current
American Institute of Certified Public Accountants Member Current
Georgia Society of Certified Public Accountants, Inc Member Current
Americaninstitute.Com Former
College of William & Mary Juris Doctorate Former
Colorado State University BS In Business Administration Former

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.

Organization Position Status
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Florida Atlantic University Bachelor of Science Degree In Accounting Former

"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.

Organization Position Status
Datalink Corporation Chief Financial Officer Current
Lime Energy Co. Vice President of Finance and Cfo of Datalink Corporation Current
Datalink Corporation Vice President of Finance Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Lime Energy Co. Board of Directors Current
Wireless Ronin Technologies Inc. Board of Directors Current
Maximum Performance Group Board of Directors Current
Kapadia Energy Services Board of Directors Current
Cray Computer Corp Former
University of St. Thomas Former

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.

Organization Position Status
Drucker & Falk, LLC Cfo Current
Drucker & Falk's Apartments Cfo Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
American Institute of Certified Public Accountants Board of Directors Current
East Carolina University Bachelor's Degree In Music Former
University of Colorado at Colorado Springs Former

Organization Position Status
Davis, Monk & Company Managing Partner Current
University of Florida Faculty Current
American Institute of Certified Public Accountants Author Current
American Institute of Certified Public Accountants Member of the Board of Directors Current
Peer Review Board Board of Directors Current
Financial Accounting Standards Board President Former
Gasb President Former
Americaninstitute.Com member Former
University of Florida Bsba Former

Organization Position Status
Read and Bose Partner Current
American Institute of Certified Public Accountants Active Member Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Active Member Current
University of Oregon Former

Organization Position Status
American Institute of Certified Public Accountants Lecturer Current
Tidwell Dewitt LLC Member Current
National Education, Inc. Vice Chair Former

Organization Position Status
Annette R Jones - Cheshier & Fuller Inc Partner Current
Tscpa, Inc. Captain Current
American Institute of Certified Public Accountants Captain Current
Tscpa, Inc. Board of Directors Current
Dallas Chapter Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Dallas Chapter Member Current
Tscpa, Inc. Member Current
Texas Tech University MS In Accounting Former
Texas Tech University Bba With Honors Former

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.

Organization Position Status
American Institute of Certified Public Accountants Liaison Current
American Institute of Certified Public Accountants Member Current
Riscpa President Former

Organization Position Status
Redshift Ventures Controller Current
Red Shift Controller Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Spacevest Capital Current
American Institute of Certified Public Accountants Member Current
National Aeronautics and Space Administration Financial Analyst Former
Grant Thornton LLP audit senior Former
George Mason University B.S. Degree In Accounting Former

Organization Position Status
Maguire Properties, Inc. Senior Vice President, Finance Current
American Institute of Certified Public Accountants Certified Public Accountant Current
American Institute of Certified Public Accountants Member Current
Maguire Properties, Inc. Partner Former
Maguire Properties, Inc. Senior Investment Officer Former
California State University, Los Angeles Bachelor’S Degree In Business Administration Former

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.

Organization Position Status
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Joel Isaacson & Co., Inc. Principal Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Pace University Bachelor S Degree In Accounting Former

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.

Organization Position Status
Planned Financial Services LLC Vice President Wealth Advisor, Investment Advisor Representative Current
Planned Financial Services LLC Financial Planner Former
American Institute of Certified Public Accountants Board of Directors Current
Oscpa Chairperson Former

Jerry, our Managing Tax Director, has over 30 years of extensive public accounting experience, including managing a successful public accounting practice for 25 of those 30 years. Jerry has experience in the areas of Federal and State taxes as well as construction accounting. Jerry has been featured as a guest lecturer on cost segregation for various trade organizations and has published articles in several widely recognized trade publications. Jerry is a Certified Public Accountant who is an active member of the American Institute of CPA's (AICPA) and the New Jersey State Society of CPA's (NJSCPA). He has maintained various roles with the NJSCPA including that of Vice President, Secretary and Board of Trustees.

Organization Position Status
Cost Recovery Solutions, LLC Managing Tax Director Current
American Institute of Certified Public Accountants Active Member Current

Jian Li has served as our Vice President of Finance and Corporate Controller since December 2003. Previously, Ms. Li served as our Corporate Controller from April 2001 to December 2003, Assistant Controller from December 2000 to April 2001 and our Accounting Manager from March 2000 to December 2000. Prior to joining DURECT, she held various positions at Elan Pharmaceuticals in California and GTE Hawaiian Telephone in Honolulu, Hawaii in the roles of Financial Analyst, Accountant and Marketing Analyst. Ms. Li holds an M.B.A. from the University of Hawaii at Manoa. She is also a Certified Public Accountant and a member of American Institute of Certified Public Accountants.

Organization Position Status
DURECT Corporation Vice President, Finance and Corporate Controller Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
DURECT Corporation Board of Directors Current
Elan Pharmaceuticals, Inc. Accountant Former
University of Hawaii at Manoa M.B.A. Former
University of Hawaii M.B.A. Former

Organization Position Status
Aig Investments Managing Director, Aig Global Real Estate, Aig Investments, New York Current
Aig Mortgage Capital Managing Director, Accounting, Aig Global Real Estate, Aig Global Investment Group, New York Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Aig Global Real Estate Managing Director, Aig Global Real Estate, Aig Investments, New York Former
State University of New York at Albany Bachelor's Degree Former

John Culhane, CPA, is an audit partner with Konigsberg Wolf & Co., P.C., and serves as chairman of the firms Real Estate Services Group. For almost 30 years, he has been actively involved in providing auditing, accounting and tax services to a wide range of privately held businesses. During his tenure with the firm, Mr. Culhane has focused his efforts on providing clients with business advisory services, especially in helping them identify, negotiate, and secure debt and equity financing, establish relationships with banks and factors, complete acquisitions, and raise capital through public offerings.

Organization Position Status
Konigsberg Wolf and Company Audit Partner Current
American Institute of Certified Public Accountants Active Member Current
Niagara University Bba In Accounting (1974) Former

Organization Position Status
Hattie Larlham Director of Finance Current
American Institute of Certified Public Accountants Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Hattie Larlham Controller Former

John M. Lisa is a Certified Public Accountant in New York and New Jersey. He has a B.S. Degree with honors in Accounting from Saint Peter's College, and an MBA from New York University's Stern School of Business with a concentration in Taxation and Finance. John M. Lisa taught accounting at the college level and has lectured before professional and business organizations. The accounting firm of John M. Lisa, CPA does not sell products or services to their clients. We meet their needs, solve their problems, and help them save money. Our client base includes individuals, estates, trusts, closely-held corporations and partnerships. Our tax services include: estate planning, financial planning, income tax planning and preparation, corporate tax planning, representation before the Internal Revenue Service, representation before New York State and New Jersey, and other tax matters. Our accounting services include: preparation of compiled or reviewed financial statements, preparation of budgets and cash flow analysis, summarization of books and records, and controllership function for small business. Our computer services include an analysis of your present accounting system to determine if your present or proposed computer system is adequate for your company's needs. The accounting firm of John M. Lisa, CPA is a member firm of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants. John M. Lisa, CPA has successfully completed five independent peer reviews of its accounting practice. The firm has been in existence since 1982.

Organization Position Status
John M. Lisa, CPA Certified Public Accountant Current
American Institute of Certified Public Accountants Member Firm Current
New York University Mba Former
Saint Peter's College B.S. Degree With Honors In Accounting Former

Organization Position Status
John H. Evenhouse & Co Vice President of Sales and Marketing Current
Christian Healthcare Foundation Vice President Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Elmhurst Christian Reformed Church Current
American Institute of Certified Public Accountants Board of Directors Current
Inter Ocean Cabinet Company Director Current
Christian Healthcare Foundation Board of Directors Current
American Institute of Certified Public Accountants Member Current
John H. Evenhouse & Co Partner Former
DePaul University M.S. In Taxation Former
Elmhurst College B.S. Former

Organization Position Status
American Institute of Certified Public Accountants Leader Current
Meara, King & Co Current
Meara & Co Current
University of Missouri-Kansas City graduate degree in taxation Former
William Jewell College B.S. in accounting and business administration Former

Organization Position Status
Mowery & Schoenfeld, LLC Co-Founder Current
Mowery & Schoenfeld, LLC Partner Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Family Services, Inc. Board of Directors Current
The Chicago Chapter Board of Directors Current
Illinois CPA Society Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Young Entrepreneurs' Organization Board of Directors Current
Illinois CPA Society Member Current
American Institute of Certified Public Accountants Member Current
Young Entrepreneurs' Organization Member Current
Northern Illinois University bachelor degree in accounting Former
Northern Illinois University bachelor degree in accounting Former

Kenneth L. Tornheim has been a Board Member of NFC since September 2000, serving on the Membership Committee, and has also served on the Nonprofit Committee of the Illinois CPA Society. Mr. Tornheim has been with Ostrow Reisin Berk & Abrams, Ltd., since 1986, and became a director in 1999. He has fifteen years of experience working with privately-owned companies and their owners. He specializes in representing companies in manufacturing, retail, and construction, as well as professional service firms and not-for-profit organizations. In addition to accounting and auditing services, Mr. Tornheim provides tax planning, financial analysis and business consulting services. Mr. Tornheim is an active member of the American Institute of Certified Public Accountants, the Illinois CPA Society, the Association of Certified Fraud Examiners, and the Japan America Society of Chicago. In addition, he serves on the BKR International Forensic Accounting Committee. Mr. Tornheim earned his Bachelor of Science degree in Accounting from Indiana University.

Organization Position Status
American Institute of Certified Public Accountants Active Member Current
Nonprofit Financial Center Board Member Current
Nfc, Inc. Board Member Current
Ostrow Reisin Berk & Abrams Director Current
Illinois CPA Society Board of Directors Current
Japan America Society of Chicago Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Association of Certified Fraud Examiners, Inc Board of Directors Current
Illinois CPA Society Active Member Current
Japan America Society of Chicago Active Member Current
Association of Certified Fraud Examiners, Inc Active Member Current
Indiana University Bachelor of Science Degree In Accounting Former

Kerry A. Guthrie, executive vice president and chief investment officer, has oversight for the company's investment operations. Mr. Guthrie joined the company in 1987 as an investment analyst. In 1992, he was named assistant vice president. He was named portfolio manager and promoted to vice president in 1996. In 2002, Mr. Guthrie was promoted to senior vice president and chief investment officer, and to executive vice president in 2005. Before coming to Selective, he was controller for Ames Rubber Corporation in Hamburg, NJ. Mr. Guthrie received a B.S. in accounting from Siena College in Loudonville, NY and received an M.B.A in finance in 1984 from Fairleigh Dickinson University in Madison, NJ. In 1991, Mr. Guthrie earned the designation of Chartered Financial Analyst (CFA) from the Association for Investment Management and Research (AIMR). Mr. Guthrie is affiliated with the CFA Institute, the American Institute of Certified Public Accountants and the NJ Society of Certified Public Accountants.

Organization Position Status
Selective Insurance Group, Inc. Chief Investment Officer Current
Selective Insurance Group, Inc. Executive Vice President Current
American Institute of Certified Public Accountants NA Current
Selective Insurance Group, Inc. Manager Former
Ames Rubber Corporation Controller , ,Hamburg, Nj Former
Association for Investment Management and Research Chartered Financial Analyst Former
Selective Insurance Group, Inc. Senior Investment Officer Former
Fairleigh Dickinson University master of business administration degree in finance Former
Siena College B.S, Accounting , Loudonville, Ny Former
Fairleigh Dickinson University Business Administration Degree, Finance, Madison, Nj` Former

Organization Position Status
The Partners Managing Partner Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Eby-Brown Co. Current
St Joseph High School Current
Fort Dearborn Advisors, LLC Financial Advisor Former
University of Chicago MBA In Finance and Marketing Former

Mr. Coyne returned to FiberLight in December of 2003 as Chief Operating Officer and Executive Vice President of Finance, where he is responsible for finance and operations of the company. Upon his return, he successfully restructured and recapitalized the company. Kevin joined ACSI Network Technologies (now FiberLight) in 1998 as Controller charged with implementing the finance and accounting department. He was promoted to Sr. Vice President of Finance in 2002 and was responsible for all ACSI NT financial planning, reporting, treasury, banking, tax and procurement functions. Most recently in 2006 Kevin was promoted to take on a more strategic role as FiberLight evolves as a company. Kevin has over 10 years in public accounting with a progression of accounting and managerial experiences and has earned a Master of Science degree in Taxation at University of Baltimore and a Bachelor of Science degree in Accounting at Towson State University. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

Organization Position Status
FiberLight, LLC Chief Operating Officer & President Current
FiberLight, LLC COO & Executive Vice President, Finance Former
Acsi Network Technologies, Inc. Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
American Institute of Certified Public Accountants Board of Directors Current
FiberLight, LLC Board of Directors Current
American Institute of Certified Public Accountants Member Current
Internap Network Services Corporation Director of Financial Planning and Analysis Former
Acsi Network Technologies, Inc. Controller Former
University of Baltimore Master of Science Degree Former
Avis Budget Group, Inc. Former
University of Baltimore Master of Science Degree In Taxation Former
Towson University Bachelor of Science Degree In Accounting Former

Mr. Perkins was born in 1960 and was raised in the Pittsburgh, Pennsylvania area. He earned a Bachelor of Business Administration degree in 1982 from Baylor University, Waco, Texas. Following graduation he pursued a career in public accounting with an international accounting firm. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Mr. Perkins began his career with the FBI in January 1986. His most recent assignment was as Assistant Special Agent in Charge of the Philadelphia Field Office where he served as program manager of the White-Collar Crime and National Infrastructure Protection and Computer Intrusion programs. He has also previously held managerial posts in FBI Headquarters (FBIHQ) and the Baltimore Field Office. His previous assignment to FBIHQ involved managing the FBI's efforts in insurance fraud, money laundering, and international fraud matters. His managerial assignment to the Baltimore Field Office involved the supervision of a White-Collar Crime squad responsible for Health Care Fraud, Financial Institution Fraud, and Economic Crimes investigations. Prior to his managerial assignments, Mr. Perkins served as an investigator in the FBI's Kansas City and Baltimore Field Offices. He was involved in a wide cross-section of significant White-Collar Crime cases with an emphasis in bank failure and public corruption investigations. In January 2001, Mr. Perkins was appointed as Chief of the Audit, Evaluation and Analysis Section, Inspection Division, FBIHQ. He manages and directs various program evaluation and internal audit operations while also serving as the FBI's liaison to the Department of Justice Office of the Inspector General. In September 2002, Mr. Perkins was appointed as Deputy Assistant Director of the Inspection Division. In January 2004, Mr. Perkins was appointed as Special Agent in Charge of the Baltimore Division of the FBI. On February 16, 2006, Mr. Perkins was named Assistant Director for the Finance Division and reported on March 13, 2006.

Organization Position Status
Federal Bureau of Investigation Assistant Director, Finance Division Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Federal Bureau of Investigation Liaison Former
Baylor University Business Administration Degree In 1982 Former

Leif Jensen is an accounting professional who began his financial career in 1988, having served as Controller, Director of Finance and Chief Financial Officer for small businesses, multi-national corporations and not-for profits. He has worked with small businesses and individuals on a one-on-one basis since 1993. Leif provides accounting, payroll, tax and consulting services to clients throughout the Chicagoland area. A Certified Public Accountant and a member of the American Institute of Certified Public Accountants, Leif is also a member of the Illinois Society of CPAs, as well as Senior Vice President of the O'Hare Chapter. He has worked on volunteer boards for Churches, Foundations and other not-for-profits.

Organization Position Status
Leif Jensen, CPA Controller, Director of Finance and Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Leif Jensen, CPA Leif J. Jensen, Certified Public Accountant Former

Organization Position Status
Brooke Capital Corporation Chief Financial Officer and Treasurer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Agency Business Consultants Current
Brooke Capital Corporation Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Kennedy McKee & Company Llp Accountant Former
Fort Hays State University Bachelor of Science Degree In Accounting Former

Les continually monitors current developments in taxation and personal financial planning so he can develop innovative tax planning strategies for our individual and business clients. As a member of the Missouri Society of Certified Public Accountants, Les has served on various committees and is a past chairman of both the State Taxation Committee and the Mid-America Tax Conference. He has also served on the Advisory Board on Taxation for the Missouri Director of Revenue. He has spoken before numerous business and professional groups. On the national level, Les is a member of the American Institute of Certified Public Accountants and is active in its Federal Tax and Personal Financial Planning divisions. He is a past member of the AICPA's Small Business Taxation Committee. Les obtained both his undergraduate and MBA degrees from Washington University in St. Louis. He is certified by the AICPA as a Personal Financial Specialist (PFS) and keeps current with all his specialties by attending a wide variety of continuing professional education courses.

Organization Position Status
American Institute of Certified Public Accountants Personal Financial Specialist Current
Brown Smith Wallace, LLC Member, Tax & Accounting Current
Washington University Mba Degrees Former

Organization Position Status
1st Global, Inc. Executive Vice President Current
Global Com LLC. Executive Vice President Current
American Institute of Certified Public Accountants Certified Financial Planner Current
Texas A&M University B.B.A. In Accounting and Served as President Former
Jonestm, Inc. Chief Financial Officer Former
Jonestm, Inc. Executive Vice President Former
Deloitte Touche Tohmatsu Audit Manager Former
University of Texas At Dallas Mba Former

Organization Position Status
Adams Street Partners, LLC Partner Current
American Institute of Certified Public Accountants Accountant Current
Illinois CPA Society Board Member Current
Edward Jones Financial reporting Former
Arthur Andersen LLP expatriate tax consultant Former
U.S. Securities and Exchange Commission Former
University of Illinois BS Former

Marie Frenkel joined the Company as Director of Finance in June 1998. She was appointed VP-Accounting in May 1999. Ms. Frenkel is responsible for all treasury, accounting and financial reporting activities. For sixteen years prior to joining CampGroup, she was Controller of Gruner + Jahr USA Publishing, a publisher of women's consumer magazines with annual sales in excess of $300 million. Prior to joining Gruner + Jahr, she worked at the accounting firm of David Berdon & Co. Ms. Frenkel graduated cum laude from the State University of New York at Albany in 1976 with a B.S. degree in Accounting. She is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Adam Siegel oversees the Company's audit and all of its financial reporting and its business reporting and analysis. Mr. Siegel joined CampGroup in November 2003. Prior to that, he was a consultant with Realization Services where he assisted clients in all aspects of strategic, financial and operational analysis. Previously, Adam served as Controller for Directrix, Inc., and Accounting Manager for Spice Entertainment Companies, Inc. Adam earned his Bachelor of Science degree in Accounting from the State University of New York.

Organization Position Status
Magnet Inc. Director of Finance Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Directrix Controller Former
The State University of New York B.S. Former

Organization Position Status
American Institute of Certified Public Accountants Leader Current
American Production and Inventory Control Society, Inc Board of Directors Current
Illinois CPA Society Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Ostrow Reisin Berk & Abrams Director Current
American Production and Inventory Control Society, Inc Member Current
American Institute of Certified Public Accountants Member Current
Illinois CPA Society Member Current
University of Illinois at Urbana-Champaign bachelor's degree in accounting Former
University of Illinois Bachelor's Degree In Accounting Former

Organization Position Status
Meyers, Harrison & Pia, LLC: Certified Public Accountants Managing Partner Current
American Academy of Matrimonial Lawyers Instructor Current
American Institute of Certified Public Accountants Instructor Current

Dr. Beasley is a member of the COSO's Enterprise Risk Management Advisory Council and the AICPA's Antifraud Programs and Controls Task Force. Dr. Beasley has actively conducted research related to financial statement fraud. One study, published in The Accounting Review, was the recipient of the American Accounting Association's 1995 Competitive Manuscript Award and the 2002 Auditing Section's Notable Contributions to the Auditing Literature Award. He has also conducted research addressing other board of director and audit committee issues, auditor quality issues, and the use of analytical procedures in multi-location companies. His work has been published in journals such as the Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of the American Taxation Association, Journal of Accountancy, and The CPA Journal, among numerous others. He currently serves on the Editorial Boards for Auditing: A Journal of Practice and Theory, Accounting Horizons, Issues in Accounting Education, and the Journal of Forensic Accounting. Dr. Beasley is co-author of a study performed for the Committee of Sponsoring Organizations of the Treadway Commission (COSO), Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. The study examines approximately 200 financial fraud cases and offers insights for improving financial reporting. The results of the study apparently have influenced NYSE and NASDAQ listing requirements, as well as SEC disclosure rules, for smaller public companies. He also is co-author of the AICPA monograph, Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997. He has previously served on Auditing Standards Board task forces, including the SAS No. 99 Fraud Task Force.

Organization Position Status
American Institute of Certified Public Accountants Co-Author Current
Oversight Systems Inc Board of Directors Current
Coso Board of Directors Current
Editorial, LLC Board of Directors Current
Oversight Systems Inc Member Aicpa's Antifraud Programs and Controls Task Force Former

Mary Ann Domuracki joined Financo in 2001 as Director of Financo Restructuring, and brings over 25 years of experience combining accounting, advisory and operating management services. Ms. Domuracki's industry experience includes senior management positions as President of Danskin, Inc., Executive Vice President of Administration and Finance of Kasper A.S.L., Ltd. and, most recently, Executive Vice President and Chief Financial Officer of Pegasus Apparel Group, Inc. She also has advisory experience as a Senior Vice President with Conway, Del Genio, Gries & Co., LLC., and her accomplishments include developing and implementing a strategic plan for a diverse portfolio of businesses in a complex turnaround environment. Ms. Domuracki also has 11 years of experience with Ernst & Young's accounting and general business consulting services for retail and apparel wholesale companies. She is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Ms. Domuracki is a former board member of the American Apparel Manufacturers Association and a member of its Executive and Marketing committees. She was acknowledged as an Industry Leader for the 21st century by the Apparel Industry magazine. Ms. Domuracki has a Bachelors of Business Administration from the Pennsylvania State University with a concentration in accountancy.

Organization Position Status
Danskin, Inc. President Current
Financo, Inc. Managing Director Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Hirsch International Corp. Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Apparel Industry Industry Leader Former
Financo, Inc. Director Former
The Pennsylvania State University Bachelor of Business Administration Former

Mary Ann serves as the Administrative Partner for the firm. She joined Larry E. Nunn and Associates upon graduation from Indiana University in 1978. In addition to her many administrative duties, Mary Ann's expertise is providing tax and accounting services to business clients. She specializes in individual and fiduciary tax services. Mary Ann is an active partner in community service. She has served on numerous committees for the Indiana CPA Society, including the Leadership Cabinet, and is a qualified Team Captain for Peer Reviews for the AICPA.

Organization Position Status
American Institute of Certified Public Accountants Team Captain Current
Nunncpas Board of Directors Current
Indiana University Former

Max Hunt, CPA, MBA: Max has been with the firm since 1996. Max has served many non-profit organizations as a partner at Spaeth & Batterberry, CPAs in Ohio and at Loveridge Hunt & Co. In addition, Max is an author/instructor for the AICPA and the lead author of the PPC Guide to HUD Audits and PPC Guide to Risk-Based HUD Audits. Max is a past member of the AICPA's Government Accounting and Auditing Committee and Not-for-profit Committee.

Organization Position Status
American Institute of Certified Public Accountants Instructor Current
Loveridge Hunt & Company, Pllc Current
C.P.A.S Partner Former

Michael J. Mard, CPA*/ABV, ASA is a managing director of The Financial Valuation Group (FVG) and president of The Financial Valuation Group of Florida, Inc. He was founding president of The Financial Consulting Group, a national association of professional service firms dedicated to excellence in valuation, litigation and financial consulting. Mr. Mard has been a full-time business appraiser and expert witness for over 24 years, specializing in intangible assets, specifically intellectual property. He has developed analyses that have been reviewed and accepted by the Securities and Exchange Commission, major accounting firms, the IRS and the courts. Mr. Mard has provided expert testimony approximately 100 times related to intangible assets, intellectual property, business damages, marital dissolution, shareholder disputes and IRS matters. Mr. Mard is very active at state and national levels with emphasis on business valuation standards and intellectual property valuations, including:

Organization Position Status
The Financial Valuation Group Managing Director Current
Financial Reporting, Inc Co-Author Current
American Institute of Certified Public Accountants Appraiser Current
American Society of Appraisers Appraiser Current
Valuation Products Current
Mid Marketplace.Com Current
American Institute of Certified Public Accountants Board of Directors Current
The Tampa Bay Estate Planning Council, Inc. Board of Directors Current
American Society of Appraisers Board of Directors Current
The Financial Valuation Group Board of Directors Current
Hyden Capital, Inc Director Current
The Tampa Bay Estate Planning Council, Inc. Member Current
Financial Consulting Group, Inc President Former
Financial Consulting Group, Inc Founder Former
University of South Florida Masters Degrees Former

Michael Morgan, CPA has over 30 years' experience in public speaking. He is president of a consulting firm specializing in international auditing and taxation. An accomplished author and instructor, Mr. Morgan has traveled internationally, writing manuals and conducting seminars on accounting and auditing topics. He is also a nationally recognized instructor for the AICPA. For several semesters, he was an accounting instructor in the School of Business at Old Dominion University in Norfolk, Virginia.

Organization Position Status
American Institute of Certified Public Accountants Instructor Current
Western Cpe Current

Lombardi joined the firm in 1997 and has more than 30 years of experience in public accounting. He heads up the firm's Tax Division, where his practice areas include corporate and individual taxation, estate planning, retirement plans, international taxation, and business advisory services. He graduated from the University of Notre Dame and is certified in the states of New York and Florida. Lombardi is a member of the Tax Division of the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, and Central Florida Estate Planning Council (past president).

Organization Position Status
American Institute of Certified Public Accountants Member Tax Division Current
University of Notre Dame Former

Organization Position Status
Kimco Realty Corporation Executive Vice President and Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
General Electric Capital Corporation Cfo Former
Iona College Degree Former

Organization Position Status
Kipcon Incorporated President Current
American Institute of Certified Public Accountants Reviewer Current
Community Associations Institute President Former
Rutgers University Masters Degree In Business Administration Former
Tulane University Bachelor of Science Degree In Civil Engineering Former

Array

Organization Position Status
Hewins Financial Advisors, LLC Financial Planner & Investment Consultant Current

Organization Position Status
American Institute of Certified Public Accountants Public Accountant Current
Ict Convergence Limited Chairman Current
Office Depot Nigeria Limited Chairman Current
Mediaplus Nigeria Limited Chairman Current
Ictplus Communications Online Chairman Current
Media Plus International Limited Vice Chairman Current
University Corp. Msc. Degrees In Accountancy Former
University Corp. Bsc. Former
University Corp. Degrees In Accountancy Former

Philip A. Kolovson, CPA, MST joined Cross & Company in 2003 as Chief Financial Officer. Mr. Kolovson oversees property management and is responsible for various financial matters, including property accounting, financial statements, financing and banking relations. Mr. Kolovson has been involved in real estate accounting and taxation since 1982. He holds a Bachelors degree in Business Administration from the University of Massachusetts Amherst and a Masters of Taxation from Bentley College. He is a licensed certified public accountant and a member of the American Institute of CPAs. Mr. Kolovson is married with three sons. He is a certified high school baseball umpire. He is also active in various community activities including Little League Baseball and Scouting and serves on the finance committee of Family Service Association of San Antonio, Inc.

Organization Position Status
Cross Company Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Bentley College Masters of Taxation Former

Organization Position Status
Territorial Savings Bank Vice Chairman, Co-Chief Operating Officer Current
American Savings Bank Executive Vice President, Lending Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Hawaii Foodbank, Inc Board Member Current
American Institute of Certified Public Accountants Member Current
University of Hawaii at Manoa Bba In Accounting Former
University of Hawaii Bba In Accounting Former

Organization Position Status
Ric Edelman Founder and Chairman Current
American Institute of Certified Public Accountants Instructor Current
Georgetown University Instructor Current
Heroes Inc Current
Make-A-Wish Foundation Current
Ric Edelman Author Former
The New York Times Company Best, Selling Author Former
ABC Radio Networks Former
JA Worldwide Board Member Former
Rowan University Doctorate Former

Organization Position Status
Bay Street Group LLC President Current
Bay Street Group LLC Chief Executive Current
Accounting Technology, LLC Group Publisher Current
American Institute of Certified Public Accountants Commentator Current
CPA Trendlines Editor Current
Bay Street Group LLC Principal and Founder Former
New York University Former
Bay Street Group LLC Principal Former

Organization Position Status
The Siegfried Group, Llp CEO Current
The Siegfried Group, Llp President Current
The Siegfried Group, Llp Founder Current
The Siegfried Group, Llp Owner Current
American Institute of Certified Public Accountants Co-Leader Current
American Institute of Certified Public Accountants Treasurer Current
American Institute of Certified Public Accountants Vice President Former
Young Corporation Audit Manager Former
Massachusetts Institute of Technology Bachelor of Science degree in accounting and economics Former
University of Delaware Bachelor of Science Degree In Accounting Former
Fieldstone Golf Club member Former

Organization Position Status
D'Amato & Associates Managing Partner Current
Barbacane Thornton Co. Managing Partner Current
American Institute of Certified Public Accountants Instructor Current
Crozer-Keystone Health System Inc. Board of Directors Current
Delaware County, Inc. President Former
Pennsylvania, Inc. President Former
University of Scranton Bachelor of Science Degree In Accounting Former

Robin is a Member in Dixon Hughes' Birmingham, Alabama office and concentrates in business valuations, forensic accounting and litigation support services. His valuation experience includes services for gift, estate, mergers and acquisitions, family law, stock options, shareholder disputes, buy/sell agreements and lost profits, across a wide variety of industries. Additionally, Robin has worked on cases involving financial damages, financial statement fraud and asset misappropriation. Robin has written numerous articles for national professional publications and business journals on the topics of business valuation, expert witness issues and financial statement fraud. He is a co-author of Financial Valuation: Applications and Models, published by Wiley. Robin is a frequent speaker on valuation and fraud topics and serves as an instructor of business valuation and fraud courses for the AICPA.

Organization Position Status
American Institute of Certified Public Accountants Instructor Current

Organization Position Status
Cswl, Inc. Chief Financial Officer Current
Healthnet International Inc. Chief Financial Officer Current
Institute of Management Accountants Active Member Current
American Institute of Certified Public Accountants Associate Member Current
American Institute of Certified Public Accountants Board of Directors Current
Institute of Management Accountants Board of Directors Current
Institute of Management Accountants Active Member Current
American Institute of Certified Public Accountants Associate Member Current
University of Madras Bachelor Degree In Commerce Former

Organization Position Status
Mutual Boiler Re Vice President and Manager of New Business Development Current
American Institute of Certified Public Accountants Associate Member Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Associate Member Current
University of Hartford Business Administration and A Masters of Science In Taxation Former
Bryant College Business Administration Former

Organization Position Status
American Institute of Certified Public Accountants Accountant Current
Northern Trust Corporation Fund Accountant Former
City Colleges of Chicago Grant Accountant Former
DePaul University MBA Former
Roosevelt University BS Former

Organization Position Status
American Institute of Certified Public Accountants Accountant Current
Adams Street Partners, LLC Principal Current
Kraft Foods Inc. Senior Financial Analyst Former
Arthur Andersen LLP Senior Auditor Former

As an entrepreneur himself, Scott understands closely held and family-owned businesses. He balances that perspective with years of corporate experience, starting his career at a national public accounting firm, going on to serve as a VP of Finance and plan fiduciary for a large ESOP company. He then served as a principal in several family businesses, and founded ESI in 1993. At ESI, he's helped hundreds of businesses through transition planning, including valuations, strategic planning, financing, fairness opinions, terminations and litigation support. As a nationally recognized authority on business valuations, he's published widely in professional journals and is a sought-after speaker for professional and industry groups. He's authored technical seminars for the American Institute of Certified Public Accountants and the National Association of Certified Valuation Analysts. Scott has an undergraduate degree from Kenyon College and an MBA from the Cornell University Johnson Graduate School of Management. He is a CPA with additional business valuation accreditation from the AICPA and NACVA.

Organization Position Status
Esi Enterprise Services, Inc. Founder Current
Nacva Presenter Current
American Institute of Certified Public Accountants Presenter Current
Intrepid Equity Group LLC. Current
Kenyon College Undergraduate Degree Former

Mr. Broderick has over seventeen years of professional experience in a variety of industries, including manufacturing, distribution, printing and publishing, automotive, transportation, gaming and retail. Prior to joining the firm in 2003, Sean spent three years as a management consultant focused on turnaround initiatives, financial restructuring and bankruptcy advisory services for financially troubled companies. Prior to this, Sean was a Senior Manager at McGladrey & Pullen, a national public accounting and consulting firm serving middle-market companies. Sean assisted clients with financial forecasting, mergers and acquisitions, profit improvement and cash management. Mr. Broderick received his Bachelor of Business in Finance from Western Illinois University. Sean is a Certified Public Accountant and a member of the AICPA.

Organization Position Status
The Partners Senior Manager Current
Fort Dearborn Partners, Inc. Senior Manager Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
McGladrey & Pullen, LLP Senior Manager Former
The Partners Management Consultant Former
Western Illinois University Bachelor of Business In Finance Former

Stephen L. Rickel, CPA, has served as the Chief Financial Officer of The Sunset Companies, and its subsidiaries, including Sunset Mortgage, since he joined the Company in June 2003. He manages all financial aspects of the companies including merger and acquisition growth initiatives. Prior to joining Sunset, he served in CFO roles for management consulting and life insurance companies specializing in growing those companies both organically and through mergers and acquisitions. Mr. Rickel's experience also spans the commercial real estate arena in accounting, finance, and commercial mortgage financing capacities. Mr. Rickel is a Certified Public Accountant and is a member of the Indiana and Pennsylvania CPA Societies as well as the AICPA. Mr. Rickel received his Bachelors degree in Accounting from Butler University in 1991.

Organization Position Status
Sunset Mortgage Company Chief Financial Officer Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Butler University Bachelors Degree In Accounting Former

Organization Position Status
Hyden Capital, Inc President Current
The Financial Valuation Group Chief Operating Officer Current
The Financial Valuation Group Managing Director Former
Financial Reporting, Inc Co-Author Current
American Institute of Certified Public Accountants Appraiser Current
The Tampa Bay Estate Planning Council, Inc. Board of Directors Current
American Society of Appraisers Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
The Financial Valuation Group Board of Directors Current
Hyden Capital, Inc Board of Directors Current
The Tampa Bay Estate Planning Council, Inc. Member Current
American Society of Appraisers Member Current
Association for Corporate Growth Member Current
Arthur Young, Inc. Former
Pace University MBA Former
University of New York Masters Former
Syracuse University Bachelors Degree In Marketing Former

Organization Position Status
Cedar Springs Behavioral Health System Chief Development Officer Current
Windsor Hospital Chief Development Officer Current
Mission Vista Behavioral Health Center's Chief Development Officer Current
Riveredge Hospital Chief Development Officer Current
Pinnacle Pointe Hospital Chief Development Officer Current
Havenwyck Hospital Chief Development Officer Current
Psychiatric Solutions, Inc. Chief Dev Officer Current
Brentwood Hospital Chief Development Officer Current
Montevista Hospital Chief Development Officer Current
Calvary Center Chief Development Officer Current
Brynn Marr Behavioral Health Care Chief Development Officer Current
Compass Hospital Chief Development Officer Current
Holly Hill Hospital Chief Development Officer Current
West Hills Hospital Chief Development Officer Current
Texas Cypress Creek Hospital Chief Development Officer Current
Belmont Pines Hospital Chief Development Officer Current
Texas NeuroRehab Center Chief Development Officer Current
Summit Oaks Hospital Chief Development Officer Current
Fremont Hospital Chief Development Officer Current
Fairfax Hospital Chief Development Officer Current
Bloomington Meadows Hospital Chief Development Officer Current
Manatee Palms Youth Services Chief Development Officer Current
Shadow Mountain Behavioral Health System Chief Development Officer Current
Windmoor Healthcare of Clearwater Chief Development Officer Current
Streamwood Behavioral Health System Online Chief Development Officer Current
Columbus Behavioral Center for Children and Adolescents Chief Development Officer Current
Mission Vista Behavioral Health Center Chief Development Officer Current
Fort Lauderdale Hospital Chief Development Officer Current
San Marcos Treatment Center Chief Development Officer Current
The Oaks Treatment Center Chief Development Officer Current
Peak Behavioral Health Services Chief Development Officer Current
Heritage Oaks Hospital Chief Development Officer Current
North Spring Behavioral Healthcare, Inc. Chief Development Officer Current
West Oaks Hospital Chief Development Officer Current
Poplar Springs Hospital Chief Development Officer Current
Hickory Trail Hospital Chief Development Officer Current
Kick Technologies, LLC Chief Development Officer Current
Brentwood Jackson Chief Development Officer Current
Fox Run The Center for Children and Adolescents Chief Development Officer Current
Hill Crest Behavioral Health Services Chief Development Officer Current
Benchmark Behavioral Health System Chief Development Officer Current
Canyon Ridge Hospital Chief Development Officer Current
Millwood Hospital Chief Development Officer Current
Macon Behavioral Health System Chief Development Officer Current
Laurel Oaks Behavioral Health Center Chief Development Officer Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
Fulham Associates, LLC Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
HCA Inc. Director of Development Former
HCA Inc. Senior Audit Supervisor and Hospital Controller Former
Young Corporation Senior Auditor Former
Psychiatric Solutions, Inc. Secretary Former
University of California Degree Former

As the Managing Partner, Teddy is responsible for directing the Firm's strategic growth, day-to-day operations, client relationship management and professional staff development. On the client service side, his role is one of an advisory nature on sophisticated business transactions and concerns. They include, but are not limited to, assisting in the acquisition and disposition of business entities, assessing internal accounting and operational controls and recommending enhancements, developing profit plans and costs systems, analyzing the economics of various worldwide marketing strategies and developing integrated management reporting systems. In addition to assuming an active advisory role for all of the Firm's clients, he maintains a hands-on role with certain of his longstanding clients including major commercial real estate owners and investors. A hallmark of Teddy's leadership at MWE has been his emphasis on creating an employee-centered environment. Under his direction, MWE professionals are provided the opportunity to grow, not just as accountants but as business professionals. He initiated a Mentor Program, which teams younger staff members with partners and senior staff, as well as a Training Program offering continued education on such topics as business acumen, marketing and public speaking. MWE's tradition of philanthropy and community involvement has also thrived under Teddy's management. He encourages the Firm's staff members to assume active roles in various professional and business organizations, as well as participating in the events of local non-profit organizations. Among them are the American Cancer Society, American Jewish Committee, Long Island Venture Group, Long Island Volunteer Enterprise, Nassau Suffolk Services for Autism and National Foundation for Transplants. Well respected within the accounting profession, Teddy holds memberships in CPA Associates International, Inc. for whom he has served as an Officer and Member of the Executive Board; New York State Society of Certified Public Accountants (NYSSCPA), Nassau Chapter where he serves on the Managing Partners Committee; American Institute of Certified Public Accountants (AICPA) for whom he is a member of its Practice Group Business Advisory Committee; Long Island Real Estate Trades Division of UJA-Federation of NY, and Trustee to the Citizens Budget Commission (CBC).

Organization Position Status
CBC Co., Ltd. Officer Current
American Institute of Certified Public Accountants Officer Current

Terry Liu graduated from the University of Massachusetts at Amherst in 1989 with an MS in Hotel, Restaurant and Travel Administration. She received an MBA degree in Taxation from Baruch College in New York City in 1999. Terry received the Certificate of Achievement for passing all parts of the CPA exam at the first sitting in May, 1990, in Massachusetts. She also passed all parts of the Certified Financial Planner exam at the first sitting in 1996 in New York. From 1990 to 1997, Terry worked for public accounting firms preparing and reviewing individual, partnership, corporation, and fiduciary tax returns. From 1997 to 2000, Terry joined Goldman, Sachs & Co. in New York City as an in-house CPA for the company's high net worth managing directors, including the CEO and Senior Officers. Terry joined North American Management in 2000 as Director of Tax Services and she was promoted to Vice President of Tax Services in 2001. She is an active member of the American Institute of CPAs.

Organization Position Status
North American Management Corp Vice President of Tax Services Current
North American Management Corp Director of Tax Services Current
American Institute of Certified Public Accountants Active Member Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Active Member Current
Goldman, Sachs & Co. Former
Baruch College MBA Degree In Taxation Former
University of Massachusetts Amherst Ms Former

Organization Position Status
GTECH International President, Secretary, Chief Financial Officer and Director Current
American Institute of Certified Public Accountants International Associate Current
GTECH International Board of Directors Current

Thomas R. DiGovanni is a partner emeritus of Vanacore DeBenedictus DiGovanni & Weddell, LLP. Tom's participation in MAP Management, LLC provides tax and financial guidance to clients in the construction, marketing, distribution and hospitality industries so they can achieve the maximum goals they have set for themselves. Often a featured speaker on a wide range of tax and corporate topics, Tom has consulted in and installed ESOP (Employee Stock Ownership Plans) for many companies. Having graduated from the University of Tennessee, Knoxville, he is licensed to practice in New York State and the State of South Carolina. Tom is a member of the Tax Division of the American Institute of Certified Public Accountants, a member and Past President of the Local Chapter of the New York State Society of Certified Public Accountants and Past Director of the New York State Society of Certified Public Accountants. Tom is a member of the Hudson Valley Estate Planning Council, is the Treasurer for the Italian Center in Poughkeepsie, New York and a member of the Poughkeepsie Rural Cemetery Board of Directors where he serves on the Finance Committee.

Organization Position Status
Map Management, LLC Partner Emeritus of Vanacore Debenedictus Digovanni & Weddell, Llp. Current
Map Management, LLC Senior Consultant Current
Poughkeepsie Rural Cemetery Member Current
American Institute of Certified Public Accountants Member Tax Division Current
University of Tennessee, Knoxville Former

Organization Position Status
T.R. Moore CEO & Managing Partner Current
American Institute of Certified Public Accountants Active Member Current
National Association of Corporate Directors Active Member Current
Moore Company Founder Former
T.R. Moore Audit Manager Former

Vincent S. Barra, CPA, is a Partner at Marks Paneth & Shron LLP. He specializes in audit, tax and consulting engagements with a concentration in the real estate industry. He has earned a reputation for successfully representing clients in large real estate transactions and he oversees a team of specialists who routinely provide audit, tax and consulting services in support of nine-figure deals. In addition, Mr. Barra is a co-founder of MP&S Valuation Solutions LLC, a division of Marks Paneth & Shron which provides asset valuation, appraisal and cost segregation services. With more than 20 years of experience in accounting and auditing, Mr. Barra has assisted clients with many types of real estate transactions. These include acquisitions and dispositions; debt restructurings; and business entity formation and structuring, among others. He has been with Marks Paneth & Shron since 1987. Mr. Barra is a member of the Management Consulting Division of the American Institute of CPAs (AICPA). He is also a member of the New York State Society of CPAs, where he served as a Past Chairman of its Real Estate Committee, Nassau Chapter. Additionally, he received the AICPA's Business Valuation Certificate of Educational Achievement after completing a comprehensive program in business valuations and litigation support. Vincent Barra holds a Bachelor of Science from Long Island University's School of Professional Accountancy, C.W. Post Center. He is licensed to practice public accounting in New York, and he is based at Marks Paneth & Shron's midtown Manhattan headquarters.

Organization Position Status
Marks Paneth & Shron Llp Founder Current
Marks Paneth & Shron Llp Partner Current
American Institute of Certified Public Accountants Member Management Consulting Division Current
American Institute of Certified Public Accountants Board of Directors Current
Long Island University Bachelor of Science Former

Vincent Wall, CPA Vice President Investor Finance joined the management team in 2003 and is responsible for all financial reporting to tenant-in-common and other investors in private programs. Previously he was the controller from 1998 through June, 2003 for Westcore Commercial Properties/The Shidler Group, a regional real estate developer/operator. Prior to his affiliation with Westcore/Shidler, Mr. Wall held various positions from 1987 through 1997 at E&Y Kenneth Leventhal, Insignia Commercial Property Management, and Transpacific Development Company. Wall is a Certified Public Accountant and a member of the American Institute of CPAs. He received a Bachelor of Arts Degree in Economics from University of California, Los Angeles.

Organization Position Status
Nnn Capital Corp Vice President Investor Finance Current
American Institute of Certified Public Accountants Certified Public Accountant and Member Current
University of California, Los Angeles Bachelor of Arts Degree In Economics Former

James Whittle is Chief Financial Officer for Akrion, with the company since 2005. He has over 20 years of experience as chief financial officer for capital equipment and service oriented companies, serving in executive financial positions for companies such as Data Switch Corporation, ITT and Sterling Fluid Products. Experienced in international business and fluent in several languages, Whittle has a Bachelor of Science degree in Accounting from North London Polytechnic and is certified as a Chartered Management Accountant in the UK and is an International Associate of the American Institute of Certified Public Accountants.

Organization Position Status
Akrion, Inc. Vice President and Chief Financial Officer Current
American Institute of Certified Public Accountants Associate Current
Dataswitch Corporation Current

Organization Position Status
American Institute of Certified Public Accountants Captain Current
American Institute of Certified Public Accountants Board of Directors Current
Hofstra University Former

William E. Wood, Assistant Treasurer/Director of Operations, has been with DCI since 1988 initially in the capacity of Director of Internal Audit. Bill was named Director of Operations in 1995. Bill is a Certified Public Accountant with membership in both the AICPA and TSCPA. Formerly serving as a Senior Accountant with Touche, Ross & Co., he holds a BS in Accounting from Western Kentucky University.

Organization Position Status
Dci Donor Services, Inc Assistant Treasurer, Director of Operations Current
American Institute of Certified Public Accountants Certified Public Accountant Current
Dci Donor Services, Inc Board of Directors Current
Dci Donor Services, Inc Assistant Treasurer Former
Touche Ross & Co. Senior Accountant Former
Western Kentucky University BS In Accounting Former

Albert B. Ellentuck is a member of the District of Columbia and Virginia Bars. He received a B.S. Degree in Accounting from New York University in 1953 and a J.D. Degree from Harvard Law School in 1956. He was an attorney in the Office of Chief counsel of the Internal Revenue Service from 1958-1964, was the managing tax partner of the international accounting firm of Laventhol & Horwath from 1975 - 1989, and is the past chairman of the Tax Division of the American Institute of Certified Public Accountants. He is a nationally known speaker and author on a variety of estate planning and tax subjects, serves as contributing editor for the AICPA publication The Tax Advisor, and also writes a monthly tax column for them. He is a member of the Practitioner's Publishing Company's Tax Action Panel, and is the author of several of the books in the Practitioner's Publishing Company's tax series.

Organization Position Status
Practitioners Publishing Co. Author Current
King & Nordlinger, Llp Attorneys At Law Member of the District of Columbia and Virginia Bars Current
American Institute of Certified Public Accountants Contributing Editor Current
District of Columbia, LLC Board of Directors Current
King & Nordlinger, Llp Attorneys At Law Member of the District of Columbia and Virginia Bars Current
District of Columbia, LLC Member Current
American Institute of Certified Public Accountants Past Chairman Former
Harvard Law School J.D. Degree Former
New York University B.S. Degree In Accounting Former

Ruben Cardona is in the first year of a two-year term as vice chair and currently chairs the board's Audit/Compliance Committee. He was re-elected to CentraState's board in 2004 after previously serving from 1990 to 2000. A Marlboro resident, Cardona is a partner at WithumSmith+Brown, New Jersey's ninth-largest accounting firm. He is a former partner in the seventh-largest national accounting firm in charge of the accounting and auditing departments for the State of New Jersey.

Organization Position Status
WithumSmith + Brown Partner Current
CentraState Healthcare System Inc. Chair Current
American Institute of Certified Public Accountants Chairperson Current
WithumSmith + Brown Board of Directors Current
American Institute of Certified Public Accountants Member Current
City University of New York BS Degree In Accounting Former

Organization Position Status
Development Specialists, Inc. Current
Turnaround Management Association Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Member Current
American Institute of Certified Public Accountants Member Current
Turnaround Management Association Member Current
California State University Bachelor of Science Degree In Business Administration Former

Organization Position Status
Cole, Newton & Duran-Certified Public Accountants Current
Macpa Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
The University of Alabama Former

Organization Position Status
Taylor Lombardi Hall & Wydra Partner and Co-Founder of the Firm Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
University of Central Florida Former

Organization Position Status
Liss, Okun Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Brooklyn College Former

Aaron has twenty years experience in public accounting, joining the firm in 1986 and working his way to an owner in 2000 while advising a variety of businesses and individuals on tax and accounting issues. Since January 2002 he spends three to four days a week practicing out of the Storrs, CT branch office. Aaron is a graduate of Central Connecticut State University with a Bachelors of Science degree in accounting. He has been a Certified Public Accountant since 1995 and is a member of the Connecticut Society of Certified Public Accountants and the American Institute of Certified Public Accountants. He has been a lifetime resident of Connecticut and currently resides in South Windsor with his wife and two teenage children.

Organization Position Status
Borgida and Company Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Central Connecticut State University Bachelor of Science Degree In Accounting Former

Aaron M. Stumpf is a Manager in the Valuation & Financial Opinions Group. He has provided valuation and litigation advisory services for numerous purposes including fairness opinions, purchase price allocation in accordance with SFAS 141, goodwill impairment testing in accordance with SFAS 142, estate and gift taxation, purchase and sale advisement, intellectual property valuations, Employee Stock Ownership Plans, Subchapter C to Subchapter S conversions, marital dissolution, shareholder disputes, employment and compensation matters, valuation discount analyses, blockage opinions, property taxation, and other tax, corporate, and litigation related matters. Mr. Stumpf has served numerous industries including automotive suppliers, banks and thrifts, broadcasting, computer software, construction, consumer products, engineering services, health care, manufacturing, retail, stamping, trucking, and wholesale distribution. Mr. Stumpf has also provided valuation services for several international clients. Prior to joining our firm, Mr. Stumpf was with Ernst & Young, LLP in its Assurance and Advisory Business Services Group in Detroit. During his tenure at Ernst & Young, Mr. Stumpf planned, performed, and supervised audit engagements across a diverse client base ranging from closely held private companies to Fortune 500 companies in the financial services, manufacturing, and retail industries. Mr. Stumpf earned a BA in Accounting from Michigan State University. He is a registered Certified Public Accountant in the state of Michigan (accredited in business valuation) and is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants and the Financial and Estate Planning Council of Metropolitan Detroit.

Organization Position Status
Stout Risius Ross, Inc. Manager Current
Stout Risius Ross, Inc. Director Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Michigan State University BA In Accounting Former

Organization Position Status
Van Duyne, Behrens & Co., P.A The Senior Principal Current
The Better Life Foundation Director Current
The Better Life Foundation Vice Chairman Current
American Institute of Certified Public Accountants Board of Directors Current
Chilton Memorial Hospital Co Treasurer Current
White Hat Management Services Board of Directors Current
The New Century Society Treasurer Current
White Hat Management Services Member Current
American Institute of Certified Public Accountants Member Current
William Paterson University Master of Music Degree In Management Former
William Paterson University Bachelor of Science Degree In Accounting Former

Organization Position Status
Arab Bankers Association of North America Chief Operating Officer Current
Arab Bankers Association of North America Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Managed Funds Association Member Current
Afn Associates Ltd. Fixed Income, Currency and Commodity Trader Former
Georgetown University B.S.B.A Former

Mr. Abbas Farouq ("Eddy") Zuaiter is the Chief Operating Officer and a member of the management committee of Soros Fund Management LLC ("SFM"), a private investment management firm founded by famed financier and philanthropist George Soros. He is also the chairman of the firm's Valuation and Brokerage Committees and a member of its Oversight Committee. Prior to joining SFM, Mr. Zuaiter was a partner at PricewaterhouseCoopers LLP responsible for some of their most significant alternative investment management clients, which included some of the largest hedge fund operations, private equity firms and financial institutions in the world. Mr. Zuaiter is a Certified Public Accountant and a member of the AICPA and the NYSSCPAs. He is also a board member of the Arab Bankers Association of North America and a member of the Managed Funds Association ("MFA"). He holds a BSBA with distinction in Accounting and Finance from Georgetown University.

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
Middle East Institute Board of Directors Current
Georgetown University Bsba Former

Organization Position Status
Bert Smith & Co. Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
University of the District of Columbia B.B.A. In Accounting Former

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Long Island University Bachelor of Science Degrees In Business Administration and Accounting Former

Organization Position Status
Pfbf Audit Manager Current
Maine Society of Cpas Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
The Maine Children's Home Board of Directors Current
American Institute of Certified Public Accountants Member Current
Maine Society of Cpas Member Current
Bentley College B.S. In Accountancy Former

Organization Position Status
Alston & Company CPA Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
New York University Master of Science Degree In Computer Science Former
New York University Degree In Accounting Former

Organization Position Status
Amper, Politziner & Mattia, P.C. Current
American Institute of Certified Public Accountants Board of Directors Current
Beta Gamma Sigma Board of Directors Current
Community School Board Member Former

Adam leads Barnes Dennig's profit improvement service group, concentrating on audits and management advisory services for manufacturers, distributors and service companies. He provides integrated business solutions to clients through implementation of profit management systems, inventory analysis and control systems, strategic pricing, activity-based costing/management (ABC/M), capacity analysis, incentive-based compensation and forecasting. Adam's breadth of experience in accounting, audit, and tax services complements his proficiency in profit improvement. By facilitating numerous project teams and applying the principles of ABC/M, Adam has assisted many clients in transforming historical financial reporting systems into fully integrated profit and cost management systems. This process yields significant profit and process improvements for Adam's clients. Adam's background includes five years as Team Leader of the firm's manufacturing team. Prior to that, he began his public accounting career at a NYC CPA firm. He graduated from the City University of NY at Brooklyn College. Adam is a member of the American Institute of Certified Public Accountants, the Ohio Society of CPAs, the Kentucky Society of CPAs, American Production and Inventory Control Society (APICS), TechSolve, Ohio Manufacturers Association and the Professional Pricing Society.

Organization Position Status
Techsolve, Inc Board of Directors Current
Barnes, Dennig & Co., Ltd. Director Current
Ohio Manufacturers' Association Board of Directors Current
Professional Pricing Society Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Techsolve, Inc Member Current
American Institute of Certified Public Accountants Member Current
Apics, Inc Member Current
City University Former

Organization Position Status
Berkowitz Dick Pollack & Brant Associate Director of Attest and Accounting Servic Current
American Institute of Certified Public Accountants Board of Directors Current
Berkowitz Dick Pollack & Brant Board of Directors Current
American Institute of Certified Public Accountants Member Current
University of South Florida Former

Organization Position Status
Duane Lund President and Cfo Current
American Institute of Certified Public Accountants Board of Directors Current

Organization Position Status
Multiemedia Limited Chief Financial Officer, Company Secretary Current
American Institute of Certified Public Accountants Board of Directors Current

Organization Position Status
CFO Oncall, Inc. CEO Current
Lotus Pharmaceuticals, Inc. Chief Financial Officer Current
Pop Starz Records Inc. Cfo Current
Gold Horse International, Inc. Cfo Current
Transax International, Ltd. Chief Financial Officer Current
The Gold Coast Venture Capital Association, Inc. Treasurer Current
CFO Oncall, Inc. Director Current
Toastmasters International Director Current
American Institute of Certified Public Accountants Board of Directors Current
Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Explorations Group, Inc. Chief Financial Officer Former
Business Services, Inc. Senior Audit Manager Former
Florida.Com Inc Senior Audit Manager Former
Toastmasters International Officer Former
Deloitte Touche Tohmatsu Former
Stateuniversity.Com Bachelor of Administrative Former
State University of New York at Albany Bachelor of Science Former

Adam Watson is Vice President of Watson & Associates, PA, CPAs, with offices in Tallahassee and Monticello, FL. He has been in public practice for 6 years. As a senior tax accountant, he focuses on personal and corporate tax planning and preparation, as well as business consulting. He graduated cum laude from Huntingdon College with a bachelor's in accounting, and has completed post graduate work at Florida State University. Adam is a member of both the AICPA and FICPA. This is his second year on the Young CPA Committee. Adam is married and has one daughter. Away from work, he is an avid reader and enjoys sports, especially soccer and college football. He is proud to serve on the Board of Directors for the Capital Soccer Association, a non profit youth recreational soccer league. He can be reached at adamwatson@earthlink.net adamwatson@earthlink.net .

Organization Position Status
C.P.A.S Vice President Current
Florida Institute of Cpas, Inc. Vice President of Watson & Associates, Pa Current
Briggs Bunting & Dougherty, Llp Partner Current
Pennsylvania Institute of Certified Public Accountants Board of Directors Current
Florida Institute of Cpas, Inc. Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Huntingdon College Bachelor's In Accounting Former

Organization Position Status
Gilmore, Jasion & Mahler, Ltd Partner Current
Gilmore, Jasion & Mahler, Ltd Finance Executive Current
Institute of Management Accountants Board of Directors Current
Make-A-Wish Foundation Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Institute of Management Accountants Member Current
University of Toledo Former

Organization Position Status
Financialbrowsers Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Brabeion Chief Financial Officer Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
E-Security, Inc. Chief Financial Officer Former
comScore, Inc. Vice President of Finance Former

Organization Position Status
Fer-Cpe Current
Fraud Detection Current
American Institute of Certified Public Accountants Board of Directors Current
Clumeck Stern Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Member Current
American Institute of Certified Public Accountants Member Current
Temple Adat Elohim Treasurer Former

Organization Position Status
US Asia Tax & Business Services Ltd Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Arizona State University BS Degree In Accounting Former

Aimee Bauman has been the Director of Investment Finance for Sara Investment Real Estate LLC since November of 2000. She and her staff are responsible for all financial operations, services and reporting provided by the company. Aimee's strength in this regard lies in her attention to detail. She has put in place a state-of-the-art software program for property management tracking and financial analysis. She oversees the accounting process for all properties, directs the budgeting and investor reporting processes, runs proformas and forecasts, coordinates financing and provides human resource administration Previously a Senior Accountant with Virchow, Krause & Co., LLP, Aimee developed and managed computerized accounting systems for small and mid-sized businesses; reviewed and prepared individual and corporate tax returns; compiled financial statements; supervised and trained clients and internal staff on accounting software programs, payroll, taxes, and fixed assets. Additionally, she assisted clients with training issues, payroll reporting, taxes and budgeting. Aimee is a certified public accountant and member of the AICPA (American Institute of CPAs). She is also a member of WICPA (Wisconsin Institute of CPAs).

Organization Position Status
Sara Investment Real Estate LLC Director of Investment Finance Current
Sara Investment Real Estate LLC Controller Current
American Institute of Certified Public Accountants Board of Directors Current
Wicpa Board of Directors Current
American Institute of Certified Public Accountants Member Current
Krause Corporation Senior Accountant Former

Organization Position Status
Palladium Capital Advisors LLC Chief Financial Officer Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Brooklyn College BS In Accounting Former

Al Anderson is a Tax Partner with Swenson Advisors, LLP. Al is a professional tax strategist and business consultant. He has focused his career on developing long range tax planning for corporations and principal stockholders. Al worked with Price Waterhouse LLP in the 1990's. He continues to advise clients in structuring transactions in the most efficient way from a tax perspective while still achieving economic goals. Al leads Swenson's investment management group initiative and is a licensed general securities representative. He works directly with our strategic alliances that provide investment management services to our clients. Al is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants.

Organization Position Status
Swenson Advisors, Llp Tax Partner Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Member Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Storis Inc. Chief Executive Officer Current
Storis Inc. Senior Vice President, Finance & Administration Current
Storis Inc. Director of Finance Current
Storis Inc. Controller Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Emerson Radio Corp. Controller Former

Organization Position Status
Litigation Services Founder Current
Rosenberg Rich Baker Berman & Company Founder Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Rosenberg Rich Baker Berman & Company Partner Former
Wharton Graduate School of the University of Pennsylvania Bachelor of Science Degree Former

Organization Position Status
The Harry Fox Agency, Inc. Senior Vice President and Chief Financial Officer Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Collections Senior Vice President Former
Russ Berrie & Company, Inc. Corporate Controller Former
Price Waterhouse & Co. Former

Organization Position Status
Capgent Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Financial Systems Company Worldwide Controller Former
Deloitte & Touche LLP Former
Financial Systems Company Director Former
Arizona State University MBA Former
California State University Bsba In Accounting Former

Organization Position Status
Centerprise Group Executive Vice President, Corporate Tax Services Current
Tax Projects Group Partner, Secretary Tax Services Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current

Organization Position Status
Kaufman, Rossin & Co. Audit Principal Current
American Institute of Certified Public Accountants Board of Directors Current
Drexel University B.S. In Accounting Former

Organization Position Status
Cashmere Valley Bank Chief Financial Officer Current
Housing Authority Commissioner Current
American Institute of Certified Public Accountants Board of Directors Current
Financial Managers Society, Inc Board of Directors Current
Mont Vista Capital, LLC Board of Directors Current
Financial Managers Society, Inc Member Current
American Institute of Certified Public Accountants Member Current

Alan Cseresznyak is vice president of finance, information technology and distribution for Toyota Material Handling, U.S.A., Inc. (TMHU). He is responsible for financial planning/budgeting, information systems, accounting, finance, sales administration support and distribution. Cseresznyak has been a Toyota associate since 1990 and during that time has held a variety of management positions. He was business management manager and most recently served as national sales support manager. Cseresznyak holds a bachelor's degree in accounting from Indiana University, and went on to earn a Master of Business Administration degree in finance from California State University Fullerton. He also is a CPA and an active member of the American Institute of Certified Public Accountants (AICPA).

Organization Position Status
Toyotalift of Houston Forklifts Senior Vice President of Administration Current
Corp USA, Inc. Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
RJMS Corporation vice president of finance, information technology Former
Toyotalift of Houston Forklifts Vice President of Finance, Information Technology & Distribution Former
Toyota of the Black Hills Associate Former
California State University Masters of Science In Information Technology Former
California State University, Fullerton Master of Business Administration Degree In Finance Former
Indiana University Bachelor's Degree In Accounting Former
California State University Business Administration Degree In Finance Former

Organization Position Status
Alan D. Lasko and Associates, P.C Current
Turnaround Management Association Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
National Association of Bankruptcy Trustees Board of Directors Current
Illinois CPA Society Board of Directors Current
American Institute of Certified Public Accountants Member Current
Illinois CPA Society Member Current
National Association of Bankruptcy Trustees Member Current
Turnaround Management Association Member Current

Organization Position Status
Sobel & Co Managing Partner Current
American Institute of Certified Public Accountants Board of Directors Current
New Jersey & Company Board of Directors Current
Sobel & Co Managing Member Current
Fairleigh Dickinson University Adjunct Professor of Taxation Former
Fairleigh Dickinson University Masters of Science In Taxation Former
Bentley College Bachelor of Science In Accountancy Former

Organization Position Status
Energy Partners, Ltd. Chief Restructuring Officer Current
Dune Energy, Inc. Chairman of The Audit Committee Current
Toreador Resources Corporation Chairman Current
Toreador Resources Corporation Board of Directors Current
Americaninstitute.Com Board of Directors Current
The Catholic Foundation Board of Directors Current
Dune Energy, Inc. Director Current
The Dallas Petroleum Club Board of Directors Current
Texas Society of Certified Public Accountants Board of Directors Current
Association of Certified Fraud Examiners, Inc Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Association of Certified Fraud Examiners, Inc Member Current
Texas Society of Certified Public Accountants Member Current
The Energy Practice Limited Director Former
Tulane University Master's Degree In Business Former
Colorado School of Mines Bachelor's Degree Former
Colorado Inc Bachelor's Degree In Petroleum Engineering Former
Colorado School of Mines Degree In Petroleum Engineering Former

Alan has been associated with the present firm and its predecessor since 1994. Born and educated in the UK, he has been involved in public accounting for over fifty years, specializing in taxation, tax and business planning and business management. His experience covers working with small and medium-sized businesses, high-income individuals, including business executives, doctors and other professionals, non-profit organizations and overseas corporations, and representing clients before the taxing authorities. Alan is licensed as a CPA in California and a Chartered Accountant in the U.K., is a lifetime member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants and is a Fellow of the Institute of Chartered Accountants in England & Wales. He also serves as the official representative of the Institute of Chartered Accountants for the western United States. His other activities include serving on the executive boards of the British-American Business Council of Los Angeles, the Bel Air-Beverly Crest Neighborhood Council and the Benedict Canyon Association.

Organization Position Status
Dennisfrosecpa.Com Current
California Society of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
California Society of Certified Public Accountants Member Current

Organization Position Status
Davis, Monk & Company Audit Partner Current
Florida Institute of Cpas, Inc. Board of Directors Current
Big Brothers Big Sisters Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Gainesville Area Chamber of Commerce Board of Directors Current
Florida Institute of Cpas, Inc. Member Current
American Institute of Certified Public Accountants Member Current
American Institute of Certified Public Accountants Member Current
Gainesville Area Chamber of Commerce Member Current
University of Florida Former

Alan Gracie, CPA is a Director in the Healthcare and Higher Education practice of Freed Maxick & Battaglia, CPAs and RSM McGladrey. His client experiences in healthcare include large multi-state and regional health systems, free-standing community hospitals, academic medical centers, government owned hospitals, clinical practice plans, nursing homes, home health agencies, and physician practices. Mr. Gracie provides clients with assurance and advisory services, including sarbanes-oxley and regulatory compliance services. Prior to joining the firm in 2006, Mr. Gracie served for 8 years with a Big 4 international accounting firm as a Senior Manger in the Healthcare, Higher Education and Not-for-Profit Assurance Practice. He was extensively involved in managing the Upstate New York healthcare practice, working with national and regional practice leaders on accounting and financial reporting matters, business development, risk and quality reviews, staff training and thought leadership development. Prior to joining the Big 4, Mr. Gracie worked for local CPA firms in Buffalo for over 6 years, providing assurance, tax and advisory services to a variety of clients, and also worked for 2 years in the finance department for a large integrated healthcare delivery system in the Buffalo area. Mr. Gracie is licensed in the States of New York and Pennsylvania. He is a member of the American Institute of Certified Public Accountants, both the New York State and Pennsylvania Societies of Certified Public Accountants, and the Healthcare Financial Management Association. Mr. Gracie earned his Bachelor of Science degree from SUNY College at Fredonia in 1990.

Organization Position Status
Healthcare Financial Management Association Board of Directors Current
Freed Maxick Abl Services, Inc. Director Current
American Institute of Certified Public Accountants Board of Directors Current

Organization Position Status
Accounting Plus Services Current
American Institute of Certified Public Accountants Board of Directors Current
Ithaca College B.S. Former

Organization Position Status
Air Engineers, LLC Current
Daszkal Bolton Llp Current
Audit & Accounting Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Business Services, Inc. Former
University of Florida Bachelor of Science Degree In Accounting Former

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
Palm Beach County Partner Former
University of South Florida Bachelor of Science In Accounting Former

"Alan (Al) Stinson is Chief Executive Officer (""CEO"") for Fidelity National Financial, Inc. (NYSE: FNF), currently ranked number 523 on Fortune’s list of America’s largest companies, and a leading provider of title insurance, specialty insurance and claims management services. Al joined the company in October 1998 as Executive Vice President - Financial Operations and was appointed Executive Vice President, Chief Financial Officer in June 1999 and was appointed CEO in May 2007. Prior to his employment with Fidelity, Al was Executive Vice President and Chief Financial Officer of Alamo Title Holding Company, headquartered in San Antonio, Texas. From 1968 to 1994, Al was employed by Deloitte & Touche, LLP, where he was a partner from 1980 to 1994. He is also a member of the Boards of Directors of Fidelity National Title Insurance, Chicago Title Insurance, Ticor Title Insurance, Security Union Title Insurance and Alamo Title Insurance, all underwriters for Fidelity National Title Group. In addition, he is on the boards of Remy International, Inc., Sedgwick CMS and Ceridian Corporation. In 2006, Al was named by Institutional Investor as one of America’s Best CFOs. Al received a B.A. in Accounting from the University of Texas in 1968 and is a member of the American Institute of CPAs. "

Organization Position Status
Fidelity National Financial, Inc. Chief Executive Officer Current
Fnf Capital President Current
Americaninstitute.Com Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Fidelity National Financial, Inc. CFO & Executive Vice President Former
Deloitte Touche Tohmatsu partner Former
The University of Texas B.A. in Accounting Former
Fidelity National Title Group member Former

Organization Position Status
Gro-Well Brands, Inc. Chairman of the Board, President and Chief Executive Officer Current
Alliance National, Inc. Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Vantasinc.Com Chief Financial Officer Former
Vantasinc.Com Executive Vice President Former
Organics Co-Founder Former
Baruch College B.B.A. Former

Alan graduated from SUNY-Binghampton in 1986 and joined Shanholt that year. He has a broad range of knowledge in all facets of the real estate industry and is experienced in both the audit and tax areas. Alan is a member of the AICPA and the New York State Society of CPA's.

Organization Position Status
Shanholt Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Lafayette College President Current
Kahn, Litwin Managing Director Current
Lafayette College Alumni Representative Current
Miriam Hospital Board of Directors Current
The Leading Edge Alliance Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
The Leading Edge Alliance Member Current
Jewish Community Center Vice President Former
Jewish Family Service Vice President Former
Jewish Community Center Chairman Former
Lafayette College Chairman Former
Jewish Community Center Treasurer Former
Ledgemont Country Club Board of Directors Former
Jewish Family Service Board Member Former
Bryant College Masters of Science In Taxation Former
Rutgers University Masters In Business Administration Former
Lafayette College B.A. In Economics Former
Ledgemont Country Club member Former

Alan Roseman joined the firm in July 2006 after spending the first year of his career with KPMG in Dallas. He graduated from Baylor University in May 2005 with a Bachelors degree in Business Administration and a Masters of Accountancy. Alan received his CPA license in April 2006. His work experience includes tax planning/consulting in the context of mergers and acquisitions, bookkeeping, financial statement compilation, and tax compliance. His practice areas include tax planning, return preparation, financial statement audits, and personal financial planning. Alan is also a member of the Texas Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and the East Texas Chapter of Certified Public Accountants. Alan was born and raised in Tyler and is thrilled to now be

Organization Position Status
Thomas G. Prothro Current
American Institute of Certified Public Accountants Board of Directors Current
Texas Society of Certified Public Accountants Board of Directors Current
Texas Society of Certified Public Accountants Member Current
American Institute of Certified Public Accountants Member Current
Baylor University Masters of Accountancy Former
Baylor University Bachelors Degree In Business Administration Former

Organization Position Status
Ostrow Reisin Berk & Abrams Managing Director Current
Ostrow Reisin Berk & Abrams Director Current
American Institute of Certified Public Accountants Board of Directors Current
Illinois CPA Society Board of Directors Current
The Chicago Bar Association Board of Directors Current
Illinois CPA Society Member Current
The Chicago Bar Association Member Current
American Institute of Certified Public Accountants Member Current
Taxclinic Co-Editor Former
University of Illinois at Chicago bachelor's degree in accounting and finance Former

Organization Position Status
Jockey Club President & Chief Operating Officer Current
Jockey Club Controller Current
Deloitte & Touche LLP Current
Incompass Chairman Current
Jockey Club Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
International Federation of Horseracing Authorities Vice Chairman Current
American Institute of Certified Public Accountants Member Current
The Thoroughbred Racing Associations Member Current
Jockey Club Chairman and Chief Executive Officer of Equibase Former
International Federation of Horseracing Authorities President of the Jockey Club Former
Equibase Company LLC President Former
Jockey Club Assistant Treasurer Former
National Thoroughbred Racing Association Commissioner Former
Equibase Company LLC chairman Former
Fordham University Former

Organization Position Status
Mjk Consulting President Current
Mentor Public Schools Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Cleveland State University Masters of Business Administration In Finance Former

Alan Osmolowski, CPA is the Partner in charge of the firm's Entrepreneurial Services Department and works out of our Westborough, MA office. Joining Carlin, Charron & Rosen, LLP in 1990, Alan has been a partner with the firm since 1998. In addition to heading the Entrepreneurial Services Department Alan also serves on the firm's five member Executive Committee. In his role as Partner and Department head, he not only heads a department of professionals, but also provides accounting, business consulting and tax planning services to a broad range of clients. Carlin, Charron & Rosen, LLP's Entrepreneurial Services Department has an emphasis on servicing closely-held, non-public and family businesses. Alan has a broad background in public accounting which includes providing tax, accounting and consulting services to automobile dealerships clients through out New England. Other areas of expertise include family businesses, manufacturing, professional service firms, succession planning, mergers and acquisitions and real estate partnerships. Mr. Osmolowski is a member of the American Institute of Certified Public Accountants and the Massachusetts Society of Certified Public Accountants.

Organization Position Status
Carlin, Charron & Rosen LLP Partner Current
Vance, Cronin Partner Current
American Institute of Certified Public Accountants Board of Directors Current
Massachusetts Society of Certified Public Accountants, Inc Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Margolin, Winer & Evens LLP Current
Hauppauge Industrial Association Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Hauppauge Industrial Association Member Current
Hofstra University Bachelor's degree Former

Mr. Steinberg joined the firm in 1980 and became a partner in 1991. He is a graduate of the University of Michigan - Dearborn, holding a B.S. degree in Business Administration with an Accounting major. Specializing in taxation, Mr. Steinberg has expertise in such areas as partnership taxation, real estate accounting, and the auditing of HUD-assisted developments. He is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants. He is currently a Board member of the Almont, Imlay City, Capac Kiwanis and Make-A-Wish Foundation of Michigan.

Organization Position Status
Gordon Advisors Current
Make-A-Wish Foundation Board Member Current
Imlay City Board Member Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
University of Michigan-Dearborn Former

Alan S. Healy is a 1972 graduate of Boston College. He has been a practicing Massachusetts-licensed CPA since 1979. Alan is also a member of the AICPA and the MSCPA, and is a lifelong resident of Marblehead, MA.

Organization Position Status
Carlton, Healy & Frederick Llp Certified Public Accountants Current
Massachusetts Society of CPAs Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Massachusetts Society of CPAs Member Current
American Institute of Certified Public Accountants Member Current
Boston College Former

Organization Position Status
Gordon Advisors Partner Current
American Institute of Certified Public Accountants Board of Directors Current
The Accountants Guild Board of Directors Current
American Institute of Certified Public Accountants Member Current
Wayne State University Bachelor of Science Degree In Business Administration Former

Organization Position Status
Rothstein Kass & Co. PC Co-Managing Principal Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Rsm McGladrey, Inc. Managing Director Former
Pace University Master of Science In Taxation Former
Brooklyn College Bachelor of Science In Accounting Former

Alan joined ReachLocal in December, 2006 and serves as Chief Financial Officer. Alan brings almost 15 years of experience to ReachLocal, the most recent of which have been as a senior finance executive for start-up and hi-growth Internet ventures. Prior to joining ReachLocal, he served as Chief Financial Officer for a leading online poker company. Alan was responsible for the accounting, finance, human resources, and risk management functions of the company at the highest level. Alan led the global reorganization of the company and was also responsible for positioning the company for an IPO on the London Stock Exchange. Prior to that, he served as Vice President of Finance and Treasurer for Infotrieve, a global provider of content management technology and information services to the scientific, technical, and medical industries. Alan has also held positions as an audit and tax manager in public accounting, and as an internal auditor. Alan holds a BS in Business, with a concentration in Accounting Theory and Practice, from California State University, Northridge. Alan has been a Certified Public Accountant since 1998, and is a member of the American Institute of Certified Public Accountants, and the California Society of Certified Public Accountants.

Organization Position Status
Business Sense Marketing Chief Financial Officer Current
Wsi Local Ad Works Chief Financial Officer Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
Reachlocal, Inc. Chief Financial Officer Former
Business Sense Marketing Senior Vice President Finance & Accounting Former
Reachlocal, Inc. Senior Vice President Finance & Accounting Former
California State University BS In Business Former

Organization Position Status
Mize Houser & Co., P.A. Current
Mize Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Kansas State University Bachelor of Science Degree In Business Administration Former

Organization Position Status
Pwc Hk Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Pwc Hk Partner Current
Industrial Products Co., LLC Leader Current
Consumer Corp Leader Current
Automotive Industry Leader Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Kellogg School of Management at Northwestern University Master of Business Administration Former

Organization Position Status
Coughlin, Foundotos, Cullen & Danowski, Llp. Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
State University of New York at Buffalo Master of Business Administration Degree In Accounting Former
State University of New York at Buffalo Bachelor of Science Degree In Accounting Former

Organization Position Status
Barbacane Thornton Co. Tax Partner Current
D'Amato & Associates Tax Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Widener University Masters In Taxation Former
Drexel University Masters of Business Administration Former

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Assumption College Bachelor's Degree In Accounting Former

Organization Position Status
Civale Silvestri and Alfieri Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Seton Hall University M.S. In Taxation Former
Rider University Bachelor of Science In Accounting Former

Mr. Zepp is the manager at Yampolsky, Mandeloff, Silver, & Co., P.C. and is a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants. He recently joined the Council's Board of Directors.

Organization Position Status
Silver Incorporated Manager Current
Ymsr.Com Current
American Institute of Certified Public Accountants Board of Directors Current
Pennsylvania Institute of Certified Public Accountants Board of Directors Current
Clean Air Council Treasurer Current
American Institute of Certified Public Accountants Member Current
American Institute of Certified Public Accountants Member Current
Drexel University Bachelor of Science Degree In Accounting Former

Organization Position Status
Jacobs & Co. Managing Partner of Jacobs, Velella and Kerr Current
Massachusetts Society of Certified Public Accountants, Inc Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Massachusetts Society of Certified Public Accountants, Inc Member Current
American Institute of Certified Public Accountants Member Current
Bentley College Former

Organization Position Status
Sinel, Wilfand & Vinci, CPA's, Inc. Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Bryant College Master of Science in Taxation Former
University of Rhode Island Bachelor of Science in Business Administration Former

Organization Position Status
Bobrowcpa Current
American Institute of Certified Public Accountants Board of Directors Current
Estate and Business Planning Council of Hartford, Inc. Board of Directors Current
Estate and Business Planning Council of Hartford, Inc. Member Current
American Institute of Certified Public Accountants Member Current
University of Hartford Bachelor of Science Degree In Accounting and Economics, Finance Former

Organization Position Status
Cesarano & Khan, PC - Certified Public Accountants Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
E. Cohen and Company, Cpas Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Silverman Linden Johnson Llp Cpas Partner In Charge, Accounting & Audit Practice Current
American Institute of Certified Public Accountants Board of Directors Current
Fairleigh Dickinson University BS In Accounting Former

Organization Position Status
Universal Atlantic Systems, Inc. Chief Financial Officer Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Drexel University Former

Organization Position Status
Schultheis & Panettieri Certified Public Accountants It Director Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Long Island University Former

Organization Position Status
Northland Investment Corporation Chief Accounting Officer Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Bentley College B.S. Former

Mr. Pan is specialized in the areas of cross-border investment consultation, international tax planning, structuring USA based high-tech joint venture, structuring foreign investment in the USA, inbound and outbound transfer pricing tax planning and tax planning for U.S. investments in China. The "International Tax Review" named Mr. Pan one of the top international tax advisers of accounting firms for the year 2002. Before joining PricewaterHouseCoopers, Mr. Pan was an Assistant Professor with the School of Business Administration, Loyola Marymount University in Los Angeles. He has also taught several MBA classes at the Graduate School of Business Administration with the University of Southern California. Mr. Pan is a member of the American Institute of Certified Public Accountants. Mr. Pan received his Master of Economics degree from Soochow University, Taiwan and his Master of Business Administration (MBA) with emphasis in Finance, Master of Business Taxation (MBT), and a Ph.D. in Accounting from the University of Southern California (USC).

Organization Position Status
Shenzhen Office Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Soochow University Master of Economics Degree Former

Alexis Cardona serves as president of APS Healthcare's Puerto Rico division. He is responsible for the administration and operation of the division, which provides an array of healthcare products to private and public sector payers in Puerto Rico. Cardona began his tenure at APS in August 2001 as chief operating officer of APS Puerto Rico and was quickly promoted to president. Prior to joining APS, Cardona was chief operating officer and executive vice president for ACE Insurance Company, formerly CIGNA Insurance Company of Puerto Rico. He served as controller, for ACE International Latin America, formerly CIGNA International - Latin America, where he had financial responsibility for the company's Mexico, Brazil, Argentina, Chile, Colombia and Ecuador businesses. Earlier in his career, Cardona served as financial operations manager for The Gillette Company and as a staff accountant for Pricewaterhouse and Company. Cardona is a recognized leader in the Puerto Rican healthcare industry. He has received awards from the Puerto Rico Association of Certified Public Accountants for Distinguished Services in the Healthcare Industry, the National Alliance for the Mentally Ill for Exemplary Practices in the Private Sector and Carlos Albizu University's Pinnacle of Success award for his outstanding contribution to the healthcare industry in Puerto Rico. Cardona received a bachelor's degree in accounting from the University of Puerto Rico's School of Business. Cardona is a member of the Puerto Rico Association of Certified Public Accountants and the American Institute of Certified Public Accountants. He also serves as president of the board of directors for El Hogar del Nino Inc., a not-for-profit organization that provides long-term residential care for abused girls. Cardona has served on a number of boards and committees in the healthcare industry and trade associations, including The Puerto Rico Guarantee Association and the Association of Insurance Companies.

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
Aps Healthcare, Inc. President, CEO, Aps Puerto Rico Former
ACE Insurance Company Chief Operating Officer Former
ACE Insurance Company Executive Vice President Former

Organization Position Status
Amper, Politziner & Mattia, P.C. Founding Partner Current
New Jersey & Company Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Columbus Citizens Foundation, Inc Board of Directors Current
The Harvard Business School Club of New York, Inc Board of Directors Current
Amper, Politziner & Mattia, P.C. Board of Directors Current
American Institute of Certified Public Accountants Active Member Current
The Harvard Business School Club of New York, Inc Active Member Current
Rider University Bachelor of Science Degree In Commerce Former

Alfred E. Calligaris is President of The Stebbins Engineering and Manufacturing Company in Watertown, New York. Prior to his position at Stebbins, he was a manager with the accounting firm Touche Ross & Co., presently Deloitte Touche. Mr. Calligaris serves his community in a variety of capacities. He is a member of the Board of Directors and Executive Committee, along with Treasurer for the Greater Watertown North Country Chamber of Commerce. His has held positions as Director and Treasurer of the Jefferson County Job Development Corporation, and Director and Vice President of Finance of the Seaway Valley Council of the Boy Scouts of America. He also served on the Board of Directors of Blue Cross of Watertown, Blue Cross Blue Shield of Utica and Ives Hill Country Club, Watertown. Mr. Calligaris holds a Bachelors of Science in Economics, and majored in accounting at Villanova University, Pennsylvania. He is a Certified Public Accountant and is a member of the American Institute of CPAs, New Jersey Institute of CPAs and New York Society of CPAs.

Organization Position Status
Utica National Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Touche Ross & Co. Manager Former
Jefferson County Job Development Corporation Director Former
The Blue Cross Board of Directors Former

Organization Position Status
Eisner & Lubin Llp Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Queens College Adjunct Lecturer Former
Queens College M.S. In Accounting Former
Queens College B.A. In Accounting Former

Organization Position Status
D'Arcangelo & Co., Llp Partner Current
New York State Government Finance Officers' Association, Inc Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
New York State Government Finance Officers' Association, Inc Member Current
KPMG International senior manager Former
New York University Master of Science Degree In Accounting Former
St. Francis College Degree Former

Alfred J. LaRosa joined Eisner & Lubin in 1983 and became a partner in the trust and estate practice in 1993. Al helps clients plan their estates to facilitate a smooth transfer of wealth and is heavily involved in charitable tax planning. He also assists clients, attorneys, executors and trustees in tax planning, accounting and administration of trusts and estates.

Organization Position Status
Eisner & Lubin Llp Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Baruch College M.S. In Taxation Former
Pace University B.B.A. In Accounting Former

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
Minnesota Society of Certified Public Accountants, Inc. Board of Directors Current
American Institute of Certified Public Accountants Member Current
Minnesota Society of Certified Public Accountants, Inc. Member Current
Headwater Systems, Inc. Chief Financial Officer Former

Organization Position Status
Budzik & Dynia C.P.A.,M.S.T. Current
Illinois CPA Society Board of Directors Current
Illinois State Bar Association Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
The Chicago Bar Association Board of Directors Current
The Chicago Bar Association Member Current
Illinois CPA Society Member Current
Illinois State Bar Association Member Current
American Institute of Certified Public Accountants Member Current
DePaul University College of Law Juris Doctorate Former

Organization Position Status
Giuliano, Miller & Co Current
Association of Certified Fraud Examiners, Inc Board of Directors Current
National Association of Bankruptcy Trustees Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Association of Certified Fraud Examiners, Inc Member Current
National Association of Bankruptcy Trustees Member Current
Widener University Bachelor of Arts In Business Management Former
Widener University Bachelor of Science In Accounting Former

Organization Position Status
Sofinnova Ventures, Inc. Director of Finance Current
American Institute of Certified Public Accountants Board of Directors Current

Organization Position Status
Bell & Frech, LLC Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
BDO Seidman, LLP Former
University of Maryland Bachelor of Science Degree In Accounting Former

Organization Position Status
Kinson CPA & Co. Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
University of Hawaii MBA Degree Former
York University B.A. Degree Former

Organization Position Status
Alicechencpa.Com Current
American Institute of Certified Public Accountants Board of Directors Current
Young Corporation Manager Former

Organization Position Status
Bromberg & Cohen Current
American Institute of Certified Public Accountants Board of Directors Current
Georgia Society of Certified Public Accountants, Inc Board of Directors Current
Georgia Society of Certified Public Accountants, Inc Active Member Current
American Institute of Certified Public Accountants Active Member Current
Stateuniversity.Com Bachelor of Business Administration Former

Organization Position Status
Bsi Administrative Services CEO Current
Bsi Administrative Services Founder Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Bsi Administrative Services President Former
Bsi Administrative Services Owner Former
Pace University Adjunct Faculty Member Former
Pace University Board of Directors Former
The State University of New York BA Former

Organization Position Status
Alwaysbethere Director of Finance Current
American Institute of Certified Public Accountants Board of Directors Current
University of Minnesota MBA Former

Organization Position Status
Feldman Sherb Ehrlich & Co Current
American Institute of Certified Public Accountants Board of Directors Current

Mr. Barberio has taught accounting and taxation classes at Manatee Community College and the University of South Florida . He is currently treasurer and board member of the Winefest of Florida and the Sarasota County Committee for Economic Development. In 1989 the Longboat Key Chamber of Commerce named Mr. Barberio "Business Person of the Year." He is a current member of the Florida Institute of Certified Public Accountants (FICPA), the American Institute of Certified Public Accountants (AICPA) and the Financial Planners Association. In 2002, Kerkering, Barberio & Co., P.A., was named Service Company of the Year by The Greater Sarasota Chamber of Commerce's Committee for Economic Development.

Organization Position Status
Kerkering Barberio Financial Services, Inc Current
The Edc of Sarasota County Treasurer Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
The Pennsylvania State University B.S. Degree In Accounting Former

Organization Position Status
Ratafia and Company President Current
Ratafia and Company Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Ratafia and Company Founder Former
FINRA Former

Allan M. Blum, CPA is a Partner with Loeb & Troper serving not-for-profit and health care organizations. As part of his responsibilities, Mr. Blum provides audit and consulting services to major international, national and regional not-for-profit organizations, as well as, numerous providers of health care services within the developmental disabilities and educational sectors. Mr. Blum is deeply involved with his clients, assisting them with the necessary accounting, auditing, budgeting, systems and operational controls used within their organizations. In addition to his direct client responsibilities, Mr. Blum is the partner in charge of implementing paperless audits at Loeb & Troper. Mr. Blum joined Loeb & Troper in 1989 after receiving his degree of Bachelor of Arts from Queens College of the City University of New York, and subsequently obtained his CPA certification in 1991. Mr. Blum is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants (NYSSCPA). Mr. Blum is currently the co-chair of the annual NYSSCPA Not-for-Profit conference and the vice-chair of the Not-for-Profit committee. Mr. Blum also frequently lectures for the Foundation for Accounting Education, client seminars and internal training and educational seminars.

Organization Position Status
Loeb & Troper and Evolving Systems, Inc. Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Dillion, Bosch, Daw & Bock, Chtd Current
National Lawyers Association Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Nebraska State Bar Association Board of Directors Current
The Idaho Society of Certified Public Accountants, Inc Board of Directors Current
Boise Estate Planning Council Board of Directors Current
Nebraska State Bar Association Member Current
The Idaho Society of Certified Public Accountants, Inc Member Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
Joy Reiner CPA - Carneiro Chumney & Co Board of Directors Current
American Institute of Certified Public Accountants Member Current
The University of Houston MBA In Finance Former
Trinity University BS In Accounting Former

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Georgia State University Bachelor of Business Administration Former

Allen is a partner in the firm's tax and auditing sections. He advises corporations, partnerships, other business, and individuals on a wide range of tax and business planning issues, ownership succession, business valuation, litigation support, business acquisitions, and accounting and internal control matters. He has experience serving clients in various industries including contracting, manufacturing, real estate development, service providers, software development, not-for-profits, and others. He is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants, and the National litigation Support services Association, American Society of appraisers and the Institute of Business appraisers. Also he is currently serving on the board of the Kalamazoo Christian Schools Foundation. Allen received his undergraduate degree and a masters of business administration degree from Western Michigan University.

Organization Position Status
Seber Tans Plc Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Allen P. Keiser is the managing partner of Keiser & Keiser, P.A. He ensures that all client needs are met in a timely manner, and that accounting services are performed by the most qualified professional in the firm. Mr. Keiser founded his accounting firm, Allen P, Keiser & Co., in 1982, and has expanded to a staff of seven professionals and three support staff throughout the years. Prior to starting his CPA firm, he operated a retail clothing chain of seven stores. Under Mr. Keiser;s leadership as principal and founder, the company grew from a start-up size to a staff of more than fifty. This experience gives him first-hand knowledge of the issues that confront a new and growing business. Mr. Keiser graduated with a Bachelor of Science degree in Accounting from the University of Maryland in 1958, and became a Certified Public Accountant immediately thereafter. Mr. Keiser is a member of the American Institute of Certified Public Accountants, The Maryland Association of Certified Public Accountants, and the National Society of Public Accountants.

Organization Position Status
Keiser & Keiser Owner Current
Keiser & Keiser Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Abr Systems Group Managing Member and President Current
Abr Systems Group Manager Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Western Kentucky University Former

Organization Position Status
Hamilton Accountancy Corporation Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
University of San Diego Bachelor of Science degree in Accounting Former

As tax partner at Citrin Cooperman, Allison is responsible for advising both corporate and individual clients on a wide range of tax issues and identifying tax saving opportunities for them. She has spent her career servicing middle market, closely-held companies and has focused on understanding their business and maintaining strong relationships in order to provide them with quality service. Allison has an extensive and diversified background in taxation and accounting, including performing various tax compliance and consulting services for both public and private companies in a wide range of industries. She spent 10 years at Arthur Andersen and worked at KPMG and Mahoney Cohen before joining Citrin Cooperman. Allison graduated from Albany University with a degree in accounting and a Masters of Science in Taxation. She is a member of both the American Institute of CPAs and the New York State Society of CPAs, and is a licensed CPA in the state of New York.

Organization Position Status
Citrin Cooperman & Company, Llp Partner Current
American Institute of Certified Public Accountants Board of Directors Current
Citrin Cooperman & Company, Llp Director Current
American Institute of Certified Public Accountants Member Current
Citrin Cooperman & Company, Llp Tax Director Former

A native of West Minot, Allison has been involved in the accounting profession for nearly a decade. She received her Bachelors of Science Degree in accounting from Thomas College, Magna Cum Laude and earned her CPA certificate from the State of Maine in 1989. She is also licensed in the State of New York. Allison's accounting career began at Pacios, Rausch & Company as a staff accountant working with clients in the not-for-profit, government and for-profit sectors. As manager she is responsible for overseeing the successful completion of accounting and auditing engagements for our clients. In addition these management responsibilities, Allison is also responsible for the ongoing Continuing Professional Education Program for the staff. Furthermore, as manager she has taken the lead in developing strong internal control systems to assist clients in managing there businesses more profitably. Allison is also responsible for the ongoing assurance of quality control within the the accounting firm and has been instrumental in the design and development of time-saving procedures for client service engagements. Allison has been a guest lecturer at Thomas College and has developed and lectured at numerous client training seminars. Her writings have appeared in Profits and Margins and in the Profit Counselor. A life-long resident of Maine, she now resides in Minot with her husband and two children. She is a member of the Maine State Society and American Institute of Certified Public Accountants. In addition, Allison is a member of the Lewiston-Auburn Rotary, the Board of Directors and Treasurer of the United Valley Chapter of the American Red Cross as well as the Financial Women International (FWI).

Organization Position Status
Maine Society of Certified Public Accountants Manager, Accounting and Auditing Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Thomas College Lecturer Former
Thomas College Bachelors of Science Degree In Accounting Former

Organization Position Status
Swift Energy Company Executive Vice President & Chief Financial Officer Current
Houston Chapter Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Texas Society of Certified Public Accountants Board of Directors Current
Swift Energy Company Board of Directors Current
American Institute of Certified Public Accountants Member Current
Texas Society of Certified Public Accountants Member Current
Texas A&M University Master's Degree In Business Administration Former
Lamar University Bachelor of Business Administration Degree In Accounting Former

Organization Position Status
Greenwalt Sponsel & Co., Inc Partner, Audit and Other Assurance Services and Not, for, Profit Services Group Current
American Institute of Certified Public Accountants Board of Directors Current
Indiana CPA Society Board of Directors Current
Hendricks County Humane Society Treasurer Former
Anderson University Bachelor of Arts Degree In Accounting Former

Organization Position Status
Varney & Associates Manager Current
American Institute of Certified Public Accountants Board of Directors Current

Organization Position Status
Associated Asset Management President Current
American Institute of Certified Public Accountants Board of Directors Current
University of Mississippi Former

Organization Position Status
Financial Reporting Advisors Managing Director Current
Financial Reporting Advisors Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Illinois CPA Society Board of Directors Current
Illinois CPA Society Member Current
American Institute of Certified Public Accountants Member Current
The Commercial Division Partner Former

Amy Boland is an audit partner at Gelman, Rosenberg & Freedman, CPAs. She has more than 12 years' experi ence in auditing and public accounting, having concentrated her skills in the specialized field of audits of nonprofit organizations including associations, private voluntary organi zations and other charitable institutions. She has performed audits on behalf of most federal agencies, most frequently for USAID grantees and with our international PVO team to assist clients with global activity in strengthening field office controls and establishing policies and procedures to ensure grant compliance. She earned her Bachelor of Science degree in Accounting at the Pennsylvania State University. Ms. Boland is a member of the AICPA and the Pennsylvania Institute of Certified Public Accountants and is active in the nonprofit community.

Organization Position Status
Pennsylvania Institute of Certified Public Accountants Board of Directors Current
Grf CPA Director Current
American Institute of Certified Public Accountants Board of Directors Current
American Association of Suicidology Treasurer Current
American Institute of Certified Public Accountants Member Current
USAID Former
The Pennsylvania State University Bachelor of Science Degree In Accounting Former

Organization Position Status
Brown Edwards & Company Partner Current
Peakland Baptist Church Assistant Treasurer Current
Big Island Medical Center Certified Public Accountant Current
Centra Health, Inc. Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
Big Island Medical Center Board of Directors Current
Centra Health, Inc. Board of Directors Current
Peakland Baptist Church Board of Directors Current
Educational Foundation Board of Directors Current
American Institute of Certified Public Accountants Member Current
Certified Public Accountants President Former
JA Worldwide Board of Directors Former

Organization Position Status
Brady Martz & Associates Current
American Institute of Certified Public Accountants Board of Directors Current
Jamestown College BA Former

Amy Hanway, CPA graduated from Missouri Western State College in 2000 with a Bachelor of Science in Business Administration majoring in Accounting and Small Business Management. She received her CPA license in 2003. She has been in public accounting for 5 years. Before opening Martin & Hanway CPA's, P.C. with Ruthanna Martin, CPA, Ms. Hanway worked in public accounting at William White, CPA for 5 years. She does extensive work on audits and prepares business and individual tax returns as well as some monthly work for clients. She is a member of the American Institute of Certified Public Accountants.

Organization Position Status
Martin & Hanway Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Missouri Western State College Bachelor of Science In Business Administration Former

Organization Position Status
Bucheri McCarty & Metz Llp Manager Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Bucheri McCarty & Metz Llp Controller Former
Bucheri McCarty & Metz Llp Senior Accountant Former
Indiana University Bachelor of Science Former

Organization Position Status
Dzh Current
California Society of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
California Society of Certified Public Accountants Member Current
Deloitte Touche Tohmatsu senior tax manager Former
San Jose State University Bachelor of Science Degree in Accounting Former

Amy joined Hinton, Kreditor & Gronroos in 1998 with a specialization in providing accounting and tax expertise to small businesses. She serves clients in real estate development, construction, manufacturing and distribution, medical and dental groups, technology and professional service companies. She also specializes in the audits of not-for-profit organizations. Amy received her bachelor's degree in accounting from California State Polytechnic University (Pomona) in 1996. She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Organization Position Status
Hinton, Kreditor & Gronroos, Llp Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
California Society of Certified Public Accountants Member Current
California State Polytechnic University Bachelor's Degree In Accounting Former

Organization Position Status
Turlock Community Theatre Central Valley Director Current
Wilson, Certified Public Accountants Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
Turlock Community Theatre Treasurer Current

Organization Position Status
Ktb Ventures Current
American Institute of Certified Public Accountants Board of Directors Current
University of Maryland M.S. In Accounting Former

Organization Position Status
Investor Solutions, Inc Certified Public Accountant In the State of Florida Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
University of Miami Former

Ms. Diaz joined Gatto, Pope, & Walwick, LLP in San Diego, California in September 2006 as an audit manager. Ms. Diaz has nearly 10 years experience in providing accounting, audit, tax and business advisory services to clients. Prior to joining Gatto, she was a manager at Good Swartz Brown & Berns LLP in West Los Angeles. Ms. Diaz earned a Bachelor of Science degree in Accounting from Loyola Marymount University. A Certified Public Accountant, Ms. Diaz is a member of the California Society of Certified Public Accountants and the American Institute of Certified Public Accountants.

Organization Position Status
Isyfa Vice President, Website Current
J.H. Cohn LLP Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Member Current
American Institute of Certified Public Accountants Member Current
Loyola Marymount University Bachelor of Science Degree In Accounting Former

Andra L. Watkins CPA founded Positus consulting llc based upon the firm belief that she knows how to take small and medium sized businesses where they want to be. Before founding Positus, she spent 10 years in the public accounting profession, working with clients as varied as restaurants, hotels, medical practices, real estate and construction firms, architectural practices, legal practices, retail outlets and wholesale concerns. She then switched gears and took a job running a specialty boutique law firm, culminating with the firm's inclusion in the Roaring 20, one of the leading indicators of growth and success in the Charleston region. Andra gives back to her community, acting in over 30 productions in the Charleston area and beyond. Currently, she serves on the Board of Advisors at the Halsey Institute of Contemporary Art at the College of Charleston. She also serves on the Board of the East Cooper Breakfast Rotary Club and as the chair of its Service Projects committee. She served as First Vice-President of the Board of Directors for the Footlight Players, the oldest community theater group in the Southeastern United States. She is a member of the Daughters of the American Revolution. Professionally, she is a member of the American Institute of Certified Public Accountants and the South Carolina Association of Certified Public Accountants. She has been interviewed seven times and counting for Law Office Administrator, the leading national publication on law office management. She also supports the Charleston Digital Corridor, the Georgetown County Chamber of Commerce and the Center for Women. Andra was a member of Leadership Charleston Class of 1999 and was awarded a spot in the Charleston Regional Business Journal?s 2004 Forty Under 40 lineup. In 2007, she was invited to act as a judge for the Forty Under 40 awards by the Charleston Regional Business Journal. Andra has been married to her husband Michael Maher since 2004. They live on the Charleston peninsula.

Organization Position Status
Positus Consulting, LLC Founder Current
Positus Consulting, LLC Principal Current
American Institute of Certified Public Accountants Board of Directors Current
East Cooper Breakfast Rotary Club Board of Directors Current
American Institute of Certified Public Accountants Member Current
Footlight Players First Vice President Former

Andre Maksimow is Vice President, Acquisitions and Finance of SHP Asset Management, LLC. Andre is responsible for acquisitions, dispositions and the overall fiscal functions of SHP and its communities. He directs the development and implementation of financial strategies and systems, vendor negotiations, budgeting, operational and financial analysis. He also has overall responsibility for employee benefit programs, regulatory reporting and tax compliance. Andre has over 10 years of experience in investment management, investment banking and public accounting. Previously, Andre was a Vice President in Investment Banking at PricewaterhouseCoopers Securities, LLC. Prior to investment banking, he spent two years with Price Waterhouse, LLP where he obtained a Certified Public Accountant designation. He is also a member of the American Institute of Certified Public Accountants. Andre received both a BS in Accounting and MBA from Boston University .

Organization Position Status
Shp Asset Management, LLC Vice President, Acquisitions and Finance Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Boston University MBA Former
Boston University BS In Accounting Former

Andrea joined the staff of Paradis, Raymond & Jalbert in January 2004. She graduated from the University of Massachusetts at Lowell with a BSBA in Accounting and Finance. Andrea became a Certified Public Accountant in 2002 and is certified in both New Hampshire and Massachusetts. Andrea has over 6 years of public accounting experience, including tax and accounting services with a Massachusetts firm. She is also a member of the American Institute of Certified Public Accountants. Andrea resides in Londonderry with her family.

Organization Position Status
Puttman and Teague, Llp Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

With a B.S. in Accounting and Finance from La Salle University, Andrea is a CPA and a manager in the Bader Martin tax practice. She provides a blend of tax and business consulting services for closely held and family-owned companies, as well as high net worth individuals and families. Andrea has 18 years of experience serving clients in a range of industries, with an emphasis in real estate, professional services, and technology. She has experience in tax compliance and planning for real estate developers, investors, owners, lessors, and managers. Andrea has been a member of the Pocock Foundation Board of Directors since 2004 where she serves as Treasurer of the organization and is a member of the High Performance Team Committee. She is also a member of the American Institute of Certified Public Accountants and the Washington Society of Certified Public Accountants. Andrea represented the U.S. on the 1995 Pan American rowing team and now enjoys spending time with her family, rowing, and running marathons.

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
George Pocock Rowing Foundation Board of Directors Current

Organization Position Status
Houston Downtown Alliance Board of Directors Current
Women's Energy Network of Houston Board of Directors Current
Public Relations Society of America Board of Directors Current
National Investor Relations Institute Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Public Relations Society of America Member Current
National Investor Relations Institute Member Current
American Institute of Certified Public Accountants Member Current
Ubs Warburg Energy LLC Analyst Former

Andrea Dedrick is a Senior Manager in the Accounting and Auditing Department of Amper's Bridgewater office. She has 13 years of public accounting experience, including more than four years at Amper serving in a management capacity overseeing the day-to-day work for many tax-exempt organizations. Prior to that, she was with another public accounting firm in Miami, Florida for four years. Andrea is responsible for the full-time supervision of both audit and special project engagements and is responsible for servicing clients in the tax-exempt, technology, government and manufacturing industries. Andrea earned her Bachelor of Science Degree in Accounting from Boston University and is an active committee member of the Princeton Chamber of Commerce and a committee member for a local not-for-profit organization. Professionally, she is a member of the American Institute of CPAs and the New Jersey Society of CPAs. She was recently an invited panelist at a presentation on non-profit accounting issues at Rutgers University.

Organization Position Status
Amper, Politziner & Mattia, P.C. Senior Manager Current
Amper, Politziner & Mattia, P.C. Board of Directors Current
Princeton Chamber of Commerce Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Princeton Chamber of Commerce Member Current
Boston University Bachelor of Science Degree In Accounting Former

Organization Position Status
Bell, Rollins, Rugh, LLC Current
Georgia Society of Certified Public Accountants, Inc Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Georgia Society of Certified Public Accountants, Inc Member Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Albrecht, Viggiano, Zureck & Co Manager Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Andrea joined our firm in 1997 and became a manager in our audit department in 2003. With over 7 years of experience, a majority of those years involving audit, supervisory, and consulting experience related to governmental, not-for-profit, union, and justice engagements. Andrea received her BS in Accounting from Ithaca College and has received Certificate of Educational Achievement in Governmental Accounting and Auditing (awarded by the American Institute of Certified Public Accountants). Andrea is a memeber of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. Andrea is also a member and treasurer of the Ithaca Business and Professional Women's Club.

Organization Position Status
Ciaschi, Dietershagen, Little, Mickelson & Company, Llp Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Ithaca College BS In Accounting Former

Organization Position Status
Prida Guida & Company Current
American Institute of Certified Public Accountants Board of Directors Current
University of Florida B.S. In Accounting Former

Andrew Alter provides ongoing general accounting and corporate tax consulting services. He received his B.B.A. Degree from Hofstra University in 1998. He worked as an auditor for KPMG before joining Alter Associates. He is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. He became a partner of Alter Associates in 2001.

Organization Position Status
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Andrew has been preparing taxes for the past twenty years, beginning his professional career with a regional CPA firm, which specialized in accounting and tax services for doctors and dentists. Andrew also worked as chief financial officer for eight of those years for a conglomerate of construction companies. He has had a diversified background and extensive experience in tax planning for all types of corporations, partnerships, estates, trusts, and individuals. Andrew is a member of the American Institute of Certified Public Accountants, which requires substantial continuing education, enforces ethical standards, and conducts quality reviews of its member firms.

Organization Position Status
Extrahandsforboss Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current

Organization Position Status
Singer Lewak Greenbaum & Goldstein Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
California Society of Certified Public Accountants Member Current
Pepperdine University Masters of Business Administration Former
University of California, Los Angeles Bachelor of Arts In Economics Former

Organization Position Status
Holtz Rubenstein Reminick Llp Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Scarsdale Synagogue - Tremont Temple Board of Directors Former
Scarsdale Synagogue - Tremont Temple Trustee Former

Organization Position Status
Andrew J. Pignatare, CPA Owner Current
Massachusetts Society Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Berkshire Brewing Company, Inc. Board of Directors Former
The Dimes Board of Directors Former
Babson College Bachelor of Science In Business Administration Former

Organization Position Status
Bsecure Technologies, Inc. Cfo Current
American Institute of Certified Public Accountants Board of Directors Current
North Carolina Association of Cpas Board of Directors Current
American Institute of Certified Public Accountants Member Current
North Carolina Association of Cpas Member Current
Baylor University Bba In Accounting Former

Andrew Mahler is a partner of Gilmore, Jasion & Mahler, LTD and serves many corporate and individual clients. His thirty-six years of public accounting experience include managing partner responsibility for a local firm, as well as five years as sole practitioner. He currently services clients in a number of different industries, including real estate, medical, legal, restaurant, personal service, retail and construction. In addition Andy performs business valuations as a Certified Valuation Analyst (CVA) and is actively sought as an expert on business litigation issues. He has received his accreditation as a Certified Forensic Financial Analyst (CFFA) in connection with his litigation support activities. Andy has advised small businesses on a range of issues covering the financial aspects of business ownership and the coordination of the owner's personal and business tax issues. Andy is a graduate of the University of Toledo. He is a member of the American Institute of Certified Public Accountants, the Ohio Society of Certified Public Accountants, Michigan Society of Certified Public Accountants, and the National Association of Certified Valuation Analysts. Andy is past chairman of the Arthritis Foundation of Northwest Ohio and currently serves on the board of the Victory Center.

Organization Position Status
Gilmore, Jasion & Mahler, Ltd Partner Current
American Institute of Certified Public Accountants Board of Directors Current
The Victory Center Board of Directors Current
American Institute of Certified Public Accountants Member Current
Arthritis Foundation Chairman Former
University of Toledo Former

Organization Position Status
Rockridge Financial Services, LLC President Current
American Institute of Certified Public Accountants Board of Directors Current
Georgia Society of Certified Public Accountants, Inc Board of Directors Current
Georgia Society of Certified Public Accountants, Inc Member Current
American Institute of Certified Public Accountants Member Current

ANDREW M. COX is a Founding Partner and practices primarily in estate planning, offering assistance with Trusts, Wills, Trust and Estate Administration, Probate and other wealth preservation matters. Mr. Cox publishes a Newsletter known as the Probate & Trust Review, and he has personally handled the tax and estate planning for Nevada's wealthiest families. Mr. Cox received his undergraduate degree in Accounting from the University of Utah and his Law degree from Brigham Young University (Cum Laude) where he received the RIA/Maxwell McMillan Award as the outstanding student in taxation. He is licensed to practice law in Nevada and Utah. Mr. Cox is also a Certified Public Accountant, having previously practiced as a Senior Accountant with the international accounting firm of KPMG in Phoenix, Arizona. Mr. Cox is past Chairman of the Probate and Trust Section of the State Bar of Nevada, and past member of the State Bar's Consumer Protection Committee. Other affiliations include Professional Advisor to the UNLV Foundation, the Nevada Community Foundation and the LDS Foundation. Mr Cox is also a member of the American Institute of Certified Public Accountants, the Southern Nevada Estate Planning Council and the Tax, Probate and Trust Sections of the Nevada State Bar Association. Mr. Cox is frequently featured as a public speaker presenting seminars to professional associations and consumers on Trusts, Wills, Probate and Estate Taxation.

Organization Position Status
Gerrard Cox Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
University of Utah Undergraduate Degree In Accounting Former

Drew has over 14 years of experience in tax accounting. Prior to joining CSMD, Drew was a senior tax manager with Deloitte & Touche. Drew has experience serving business clients in the real estate, healthcare, energy, and retail industries. Drew has extensive experience in the application of the consolidated return regulations and has provided tax consulting services in this area to large and small consolidated corporate groups throughout the country. Drew is a Certified Public Accountant, licensed in California, and a Certified Forensic Accountant. He holds a Bachelor's degree in Political Science from the University of California at Davis and an M.B.A. from the Graduate School of Management at U.C. Davis. He is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, and the American College of Forensic Examiners.

Organization Position Status
McCleary & Deaver, Llp Partner Current
California Society of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
California Society of Certified Public Accountants Member Current
Deloitte & Touche LLP Senior Tax Manager Former
University of California, Davis Bachelor's Degree In Political Science Former

Organization Position Status
Licker + Ozurovich, Cpas Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
California Society of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
California Society of Certified Public Accountants Member Current

Organization Position Status
Barbich Longcrier Hooper & King Current
Central Coast Chapter Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Sesloc Federal Credit Union Board of Directors Current
American Institute of Certified Public Accountants Member Current
Central Coast Chapter Member Current
Boyscouts.Com Leader Former
Boy Scouts of America Former
California Polytechnic State University Bachelor of Science in Accounting Former

Organization Position Status
Thomas Arrison Current
Massachusetts Society of CPAs Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Massachusetts Society of CPAs Member Current
Merrimack College Bachelor's Degree In Business Administration Former

Andrew R. Biebl, CPA, a nationally recognized tax expert, is a tax principal with LarsonAllen LLP and co-founder of Biebl Ranweiler Education Services. He is an award-winning discussion leader and shares his expertise as an adjunct faculty member in the University of Minnesota's Master of Business Taxation program. Biebl has co-written several AICPA seminars as well as the PPC Biebl-Ranweiler Portfolio Series.

Organization Position Status
Biebl Ranweiler Education Services Co-Founder Current
P.P.C. Controller Current
Corp Publishing LLC Co-Author Current
Biebl Ranweiler Education Services Certified Public Accountant Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Practitioners Publishing Co. Co-Author Former
University of Minnesota Masters In Business Taxation Program. Former

Andrew R. Glickman, CPA, is a Partner at Marks Paneth & Shron LLP. With deep expertise in the financial and professional services industries, Mr. Glickman assists clients with a variety of accounting, tax, administrative and business issues. His sub-specialties include the auditing of hedge funds, investment companies and textile companies. Mr. Glickman has more than 30 years of accounting experience to his credit. He began his career at Coopers & Lybrand and then moved on to Arthur Young & Co. After working for the "Big 8" for a number of years, he sought out a smaller firm that would allow him to work more closely with clients. He joined Paneth Haber & Zimmerman, a predecessor of today's Marks Paneth & Shron, where he soon made partner and served as the firm's Director of Accounting and Auditing. Mr. Glickman is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA). He is a contributing author to the Corporate Controller's Manual and is credited in Stephen Abramson's Financial Professional's Guide to Qualified Retirement Plans. He has spoken at New York State Society of CPA and the Practicing Law Institute seminars on topics such as accounting standards and SEC accounting developments. He has also been a featured instructor in the Practicing Law Institute's video series on the topic of accounting for lawyers. A long-time supporter of educational and community activities, Mr. Glickman has served as the treasurer of the ACE Mentor program since its inception. The program provides high school students with mentors in the architecture, construction and engineering disciplines and awards scholarships to qualified students who wish to pursue careers in these fields. Andrew Glickman holds a Bachelor of Business Administration from Adelphi University and he is licensed to practice public accounting in New York. He is based at Marks Paneth & Shron's New York City headquarters and he resides in Great Neck, New York.

Organization Position Status
Marks Paneth & Shron Llp Partner Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
New York Law School Juris Doctor Former
Adelphi University Bachelor of Business Administration Former
Ithaca College Bachelor of Science In Accounting Former

Appointed to the newly created post of Chief Financial Officer in June 2006. A 17-year veteran financial executive at both public and private companies, he is responsible for building and improving the company's financial structures and strategic planning as well ensuring strict adherence to financial compliance policies and procedures. He received his Bachelor's and Master's degrees from Long Island University/CW Post and is a member of the American Institute of Certified Public Accountants, New York Society of Certified Public Accountants and the Institute of Management Accountants.

Organization Position Status
Sterling Testing Systems, Inc. Chief Financial Officer Current
Institute of Management Accountants Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
American Institute of Certified Public Accountants Member Current
Institute of Management Accountants Member Current
Long Island University Master's Degrees Former
Long Island University Bachelor's Former

Organization Position Status
Groen Brothers Aviation, Inc. Certified Public Accountant Current
Dcaa Current
American Institute of Certified Public Accountants Board of Directors Current
Weber State University Masters of Professional Accountancy Degree Former

Organization Position Status
Houlihan Smith & Company, Inc. President Current
Smith & Company Inc. President Current
Smith & Company Inc. Co-Founder Current
Houlihan Smith & Company, Inc. founder Current
Houlihan Smith & Company, Inc. Owner Current
Illinois CPA Society Board of Directors Current
American Institute of Certified Public Accountants Board of Directors Current
Illinois CPA Society Member Current
American Institute of Certified Public Accountants Member Current
Everen Securities Senior Vice President Former
Ernst & Whinney Auditor Former
Kemper Securities Former

Organization Position Status
The Horty Group of Companies Current
American Institute of Certified Public Accountants Board of Directors Current
Chester County Disability S