certified public accountant

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In our opinion, the financial statements referred to above present fairly, in all material respects, the combining financial position of the California Society of Certified Public Accountants and California Certified Public Accountants Education Foundation as of April 30, 2007 and 2006, and the changes in their net assets and their cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America.
RESOLVED: That as of the date hereof, the GASB, with respect to statements of governmental accounting standards adopted and issued in July 1984 and subsequently in accordance with its rules of procedure and the bylaws of the FAF, be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants as the body to establish financial accounting principles for state and local governmental entities pursuant to rule 203, and standards on disclosure of financial information for such entities outside financial statements in published financial reports containing financial statements under rule 202.
OPTION 1--The undersigned member of The California Society of Certified Public Accountants (CalCPA) hereby constitutes and appoints Steve Wimmers, or such other person as he may designate, as the attorney-in-fact and proxy of the undersigned, with full power of substitution, for and in the name of the undersigned to attend the Annual Members Business Meeting of CalCPA described above, and any adjournment or postponement thereof, and to exercise the voting rights which the undersigned would be entitled to exercise if personally present with respect to the matters set forth below.
In the Matter of American Institute of Certified Public Accountants, a corporation.
A Certified Public Accountant (CPA) and Chartered Financial Analyst (CFA), Kelly remains a board member for Home Savings and Butler Wick Corp.
Mullee is a member of The American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants (OSCPA).
Those standards govern the preparation of financial reports and are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants.
Jim is a Fellow of the Casualty Actuarial Society, a Member of the American Academy of Actuaries, an Associate of the Society of Actuaries, a Certified Public Accountant and a Fellow of the Life Management Institute.
Graham is a member of the American Institute of Certified Public Accountants, the Illinois Certified Public Accountant Society, the Institute of Management Accountants and the Association for Financial Professionals.
Among her numerous civic and community involvements, Verde is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants, the San Antonio Chapter of Certified Public Accountants, and the Government Finance Officers Association.
He has more than 40 years of experience in the field of public accounting and has served as president of the Rhode Island Society of Certified Public Accountants, as president of the Providence chapter of the National Association of Accountants, and as a member of the American Institute of Certified Public Accountants area legislative committee.
She is a member of the American Association of University Women, the American Institute of Certified Public Accountants, and the Ohio Society of Certified Public Accountants.

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