THE MANAGEMENT OF THE FIRM

Jeffrey A. Kamler - Certified Public Accountant

Mr. Jeffrey A. Kamler is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants. He is a graduate of the City University of New York. Mr. Kamler has been instrumental in providing intensive management assistance to our clients who have experienced rapid growth by helping eliminate the "growing pains" associated with expansion. He often functions as an outside controller-CFO for those entities who have not yet had the resources to hire an in-house officer of the appropriate caliber.

Gary F. Lewis - Certified Public Accountant

Mr. Gary F. Lewis is a member of the AICPA and the New York State Society of Certified Public Accountants. He is a graduate of the State University of New York at Binghamton.

Mr. Lewis is responsible for the firm's Quality Review Control System for all auditing and accounting engagements. He reviews all financial statements to ensure their compliance with generally accepted accounting principles and auditing standards. Prior to founding the firm, Mr. Lewis was a manager at a large regional certified public accounting firm and also received extensive experience at a leading national accounting firm.

Ron B. Noreman - Certified Public Accountant

Mr. Ron B. Noreman is a member of the American Institute of Certified Public Accountants (AICPA) Tax Practice Section and The New York State Society of Certified Public Accountants. He is a graduate of Queens College of the City University of New York.

Mr. Noreman is the head of the firm's tax department and actively participates in the planning, reporting, defending and optimizing of our clients' financial compliance with government and regulatory jurisdictions. He also has significant expertise in the auditing, consulting and tax aspects of broker-dealers, hedgefunds and investment partnerships. He has been particularly successful in favorably resolving NASD and SEC examinations and regulatory difficulties.

He has been both a guest and a host of numerous radio shows dealing with tax and financial issues and has lectured extensively to attorneys, financial planners and accountants regarding various aspects of tax law.

Mr. Noreman was previously with both a Big Five and large regional accounting firm in their audit and tax departments.