Certified Public Account with 30 plus years of public accounting experience for national, regional and local firms, providing auditing, accounting, consulting and tax services. These engagements were for clients ranging from start ups to business with $500 million in annual sales. During the 30 years of practice I participated in all aspects of a CPA firm including client development, engagement budgeting and billing; staff hiring, training, development and evaluation; preparation and presentation of continuing professional education courses. Industry experience: Real estate (commercial and residential), financial services, employee benefit plans, apparel importers and distributors, home health care, manufacturers, tobacco and candy distributors, mortgage bankers, legal practices, unions, not for profit, publishing, cable TV, newspapers, magazines, start up precious metal exploration companies, religious organizations. The past 10 years I have focused on employee benefit plans: 401(k)