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LAWRENCE B. POLAN, CPA

Since 1978, Mr. Polan has performed engagements in accounting and auditing, management consulting and taxation for a variety of business, non-profit and governmental entities.

Through his work he has gained extensive knowledge of closely held businesses in computer consulting, service, technology, retail, real estate, interstate commissions, investment companies, employee benefit plans, service industries, and various non-profit entities, to name a few industries.

Mr. Polan currently is a principal at Polan, White & Associates, P.C. He is also a registered investment advisor, NASD registered, and licensed as a life and health insurance agent. Mr. Polan meets the educational requirements for engagements subject to Government Auditing Standards.

Education:

College	Date	Major	Degree
State of Maryland	1980		Certified Public Accountant (CPA), # 7327
University of Maryland	1978	Accounting	B.S.

	1986 to Present		Numerous courses in connection with continuing education requirements.

Professional Associations:

American Institute of Certified Public Accountants, 1980 - Present
Maryland Association of Certified Public Accountants, 1980 - Present
District of Columbia Association of Certified Public Accountants, 1981 - Present
Integra International Association of Independent Accountants & Consulting Firms, 1999 - Present
Health & Life Insurance Agents, 2001 - Present
Registered Investment Advisor, 2001 - Present

Work Experience:

Polan, White & Associates, P.C. 1995 - Present
Turner, Weisman, Polan & White, P.C. 1990 - 1995
Turner, Polan & White, P.C. 1983 - 1990
Huey, Turner & Company, Certified Public Accountants, Washington, D.C.; Rockville, Maryland 1977 - 1983

Performed technical reviews of compilation, review and audit services for a diverse clientele in various industries.
Conducted and supervised audits of government entities, real estate and development companies, service industries, and various non-profit entities.
Performed management advisory services including automated and manual financial system development, implementation and reviews, fraud investigations, personnel training & assessments.
Principal in charge of computer and technology development for Polan, White & Associates, P.C..

Other:

Member and past Chairman of the Management of a Certified Public Accounting Practice Committee of the Maryland Association of Certified Public Accountants.
Past member of State of Maryland Task Force for Computers in School Systems.
Past Treasurer of Homeowners Association.