YEAR STARTED AT FIRM: 1981

EDUCATION: BS - Syracuse University (Beta Alpha Psi), NYSSCPA Achievement Award

PROFESSIONAL DISTINCTIONS: Certified Public Accountant

PROFESSIONAL AFFILIATIONS: NYSSCPA (SEC Practice - Former Chair, Audit Standards & Procedures - Former Chair, Professional Ethics, Financial Accounting Standards, International Operations, Insolvency & Bankruptcy), AICPA (Task Force on Personal Financial Statements, Information Retrieval)

AREA OF EXPERTISE: SEC Filings, Director of Accounting & Auditing Services

PUBLICATIONS: CPA Journal (4/96) - "The SEC's Requirements for Audited Financial Statements of Acquired Businesses"