Donald B. Burney, C.P.A., M.B.A.

Prior Experience:

INTERNAL REVENUE SERVICE: My responsibilities included conducting taxpayer examinations relative to all types of taxes to determine correct liabilities for tax and penalties, including the examination of claims of refund or abatement. I also was a member of the Tax Review Staff .

ERNST & WHINNEY CERTIFIED PUBLIC ACCOUNTANTS:

My duties and responsibilities included the performance of financial audits to support our accountants’ report on the clients’ financial statements, test internal control systems and determine the reasonableness of recorded assets, liabilities and the results of operations .

Education:

THE OHIO STATE UNIVERSITY: Graduated Master of Business Administration, major concentration in accounting . I was a Master Fellowship Recipient.

MARIETTA COLLEGE: Graduated Bachelor of Arts, major concentration in accounting . I graduated Cum Laude and a member of Phi Beta.

Professional License:

CERTIFIED PUBLIC ACCOUNTANT: Passed the November 1980 examination. Received license upon notice of passing.