a) I received a Bachelor of Science Degree from Kean University in Union, New Jersey in 1983.

b) I have, over the years, taken various tax courses and other accounting related courses. The courses that I have taken have been in fraud detection, forensic investigations, financial statement preparation, taxation for individuals and corporations, auditing, valuation, and government accounting for states and municipalities.

c) I continue to take, at a minimum, 40 hours of required annual continuing education courses. I must take a minimum of 20 in the Forensic Investigative Area.

d) I completed the Certified Business Valuation program and am  certified as a “Valuation Analyst”.

2. My professional licenses are as follows:

a) I successfully completed the Uniform C.P.A. examination in 1985 and I am a Certified Public Accountant licensed in the State of New York and New Jersey.

b) I successfully completed the Forensic Certified Public Accountant Examination in 2006 and I am a Forensic Certified Public Accountant (F.C.P.A.).  I am qualified to investigate fraud activities, money laundering and to detect and verify undisclosed assets.

c.) I hold A Mortgage Banking license issued by the New Jersey Department of Banking and Insurance since 2004 and am the former owner of a mortgage company. I am also a Direct Endorsed HUD Underwriter for over thirteen years.

d.) I previously held an inactive New Jersey State Realtor License. I, however, voluntarily relinquished said license as a condition of my appointment as a commissioner to the New Jersey Real Estate Commission.

   3. I am a member of the following professional organizations.

a) American Institute of Certified Public Accountants for 19 years

b) New Jersey Society of Certified Public Accountants for 19 years.

c) New York Society of Certified Public Accountants ("NYSCPA") where I have been on the NYSCPA Terrorist and Money Laundering Task Force for the past three years

d) Forensic CPA Society for 2 1/2 years

e) National Association of Certified Valuation Analysis (“NAVCA”) for the past year. Certification is pending.

4. I have been a partner in P.P. & D. Accounting Services, Inc., currently located at 263 Main Street in Woodbridge, New Jersey 07095, since 1986.  My duties include managing a full time, professional accounting staff which provides various services including, but not limited to asset recovery, estate taxation, estate planning, business and individual tax preparation, labor dispute resolution and union arbitration, litigation support, auditing, financial statement preparation, assist in corporate and individual financing, guardianships, business valuation and troubled individual and company financial workout accounting.

5. Our clientele include local unions, lawyers, residential and commercial developers, property management companies, construction - both residential and commercial, title insurance companies, assorted types of contractors, fuel oil companies, mortgage bankers, hotel and restaurants, real estate agents, video gaming enterprises, insurance companies, import and exports and others retail and wholesale clients.

6. With regards to my accounting and forensic practices, I have testified many times in civil court proceedings, participated in arbitration and mediations, and prepared various reports with regard to assorted frauds, real estate and mortgage valuations, business valuations, estates, guardianships, contract disputes, audits (including forensic audits), construction cost analysis and IRS tax resolution.  I have participated in numerous evaluations of municipal budgets and financial statements, reviewed union labor contracts and calculations, prepared economic damage analysis, assisted in the preparation of pension actuary analysis, and dealt in workout related matters pertaining to failing business or non performing loans. I reviewed and prepared an economic analysis with regard to the State of New Jersey budget in union negotiations. I recently served as a Federal Receiver in Federal court.

7. I have been an Adjunct Professor in accounting at the College of Staten Island in New York for the past two years teaching accounting and individual taxation courses.