KENNETH S. FRANK, SHAREHOLDER

CPA (1984) New York Certificate No. 049803

EDUCATIONAL BACKGROUND

Kenneth S. Frank graduated Magna Cum Laude with a Bachelors of Science degree in Business Administration with a major in accounting from St. Bonaventure University in 1982.

LENGTH OF EXPERIENCE

Mr. Frank has ten years of experience in public accounting.  Before graduation, Mr. Frank was involved in an internship with what is now KPMG Peat Marwick in Buffalo, New York.  After graduation, he joined R. A. Mercer & Co., P.C. in June 1982 and is now a partner in the firm.  Mr. Frank also was employed for seven years as the Chief Financial Officer for a large restaurant franchise.

SELECTED EXPERIENCE

In addition to commercial auditing and accounting, Mr. Frank has supervised and managed many audits performed in accordance with the Single Audit Act of 1984.  He has had extensive experience in governmental auditing assignments including experience with many "Single Audits".  He is also currently a school board representative.

PROFESSIONAL MEMBERSHIPS

American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants