David A. Lopez is a certified public accountant licensed in the Commonwealth of Pennsylvania. Mr. Lopez has been employed as an accounting professional in the Philadelphia marketplace by national and large, regional public accounting firms over the last 10 years. During this time, Mr. Lopez has served as an auditor, tax advisor, and business management consultant to companies representing the following industries:

• Not-for-Profit

• Manufacturing

• Retail

• Construction

• Educational/School Districts

• Real Estate

• Governmental

• Healthcare

In addition to the traditional accounting functions, Mr. Lopez has provided consulting services to clients in various industries. Mr. Lopez has also provided expert testimony in litigation matters tried in the Federal Court System of the United States of America. Consulting assignments he has worked include:

• Internal Control Assessments

• Statistical Sample Design

• Fraud Investigations

• Shareholder/Partnership Disputes

• Lost Profits Analysis

• Business Income Losses

• Bankruptcy Matters

• Economic Damage Calculations

Mr. Lopez earned a Bachelor of Science in Accounting, with a minor in Economics, from the University of Pittsburgh. Mr. Lopez's education has been supplemented by various continuing education courses provided by the American Institute of Certified Public Accountants, the Pennsylvania Institute of Certified Public Accountants, the New Jersey Society of Certified Public Accountants, and other professional associations. Mr. Lopez is an active member of the following professional and community service organizations.

• American Institute of CPAs

• Pennsylvania Institute of CPAs

• New Jersey Society of CPAs

• Assoc. of Certified Fraud Examiners

• National Association of Black Accountants

• Board of Directors — Support Center for Child Advocates

In addition to his professional associations and certifications, he has spoken before educational groups on various aspects of financial analysis, interpretation and implementation of Financial Accounting Standards Board ("FASB") statements, and accounting and auditing techniques.