CREDENTIALS

State of California Certified Public Accountant
July 29, 1983

American Institute of Certified Public Accountants
Member since March 31, 1984

California State University at Northridge
Bachelor of Science, Business Administration
Option: Accounting
Summa Cum Laude

Certificate of Outstanding Achievement for passing the entire
Certified Public Accountant examination in one sitting

PROFESSIONAL EXPERIENCE

June, 1981 to November, 1983 – Ernst & Whinney (now known as Ernst & Young) as Staff Auditor, then Advanced Staff Auditor, then Senior Staff Auditor, mainly in connection with financial audits of publicly held companies.

November, 1983 to the present – Practice of public accounting mainly in connection with individuals, corporations, partnerships and trusts, etc., as to preparation of income tax returns, information returns, tax audit representation, appeals, negotiating, assistance with preparation of tax court petitions and motions, accounting, payroll, compilations, etc.

LICENSING

November, 1981 – Passed all four parts of the November, 1981, Uniform CPA Examination in one sitting.

July, 1983 – Granted the Certificate to practice as a Certified Public Accountant by the State of California, Department of Consumer Affairs, State Board of Accountancy.

March, 1995 – Registered and entitled to practice as an Accountancy Corporation by the State of California, Department of Consumer Affairs, Board of Accountancy.

PROFESSIONAL AFFILIATIONS

Member of the American Institute of Certified Public Accountants (“AICPA”), since 1984.
Participant in the AICPA Quality Review Program (from which I have received only unqualified opinions).

EDUCATION

June, 1981 – Graduated California State University, Northridge, Summa Cum Laude, with the degree of Bachelor of Science in Business Administration, Option: Accounting.

Member of Beta Gamma Sigma (national business honor society).
Member of Beta Alpha Psi (national accounting honor society).
Member of Delta Sigma Pi (international professional business fraternity).