We appreciate this opportunity to tell you about Margolies, Fink and Wichrowski. While reading our firm profile, you will see that providing high quality, timely and personal service at a reasonable fee is our primary objective.

We combine highly qualified national accounting firm individuals, a philosophy of close coordination with client personnel and innovative techniques to produce the kind of service that the current business community requires and deserves.

We have included information which emphasizes our recognition of your concerns when considering a CPA firm. We think the information provided will convince you that our firm is the right choice for you.


BERNARD W. MARGOLIES, C.P.A.

Range of Experience: Bernard's experience varies from public companies to large privately owned companies and has a wide range of experience in such diverse industries as hotels, restaurants, direct mail, travel agencies, manufacturing, and service organizations.

Professional History: Bernard started his career in public accounting with a local CPA firm in New York in 1959. He worked in public accounting until 1968. While in private practice Bernard was Chief Financial officer of a large direct marketing travel company and Vice-President of Finance for a five star hotel. In 1991 Bernard reentered public accounting when he relocated to Florida and formed the firm that later became Margolies and Fink.

Education: BS, Accounting, City College of New York; Certificate of Hospitality Management, New York University.

Community and Civic Activities: Bernard is a member of the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, and New York Institute of Certified Public Accountants. Bernard also served as a board member of his local homeowners association.


BARRY A. FINK, C.P.A.

Range of Experience: Barry has a wide range of experience in such diverse industries as manufacturing, broker-dealers and commodity option traders, utility rate regulation, common interest realty associations and service organizations, not-for-profit organizations and governmental accounting. He is "yellow book" qualified and has been involved in the preparation of numerous filings and registrations with the Securities and Exchange Commission.

Professional History: Barry began his public accounting career with a local accounting firm in June 1973. He joined the Fort Lauderdale office of the international accounting firm of KMG Main Hurdman in 1979, where he remained until 1988 when he left KPMG Peat Marwick as a senior audit manager. While at Peat Marwick he was responsible for a variety of publicly held companies and governmental agencies. In 1988 he became a partner in a local accounting firm in Margate, Florida. He left in 1991 to become Chief Financial Officer of a publicly held manufacturing company in Fort Lauderdale. In August 1994 he and Mr. Margolies formed the firm of Margolies and Fink.

Education: B.B.A. Accounting, University of Miami, 1973.

Community and Civic Activities: Barry is a member of the American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants. He is also a member of the Jewish Federation of Broward County and the Broward County Chapter of the University of Miami Alumni Association.


MARK V. WICHROWSKI, C.P.A.

Range of Experience: Mark has a wide range of experience in such diverse industries as manufacturing, real estate, construction, common interest realty associations, and service organizations.

Professional History: Mark began his public accounting career with KMG Main Hurdman in 1978 in the Fort Lauderdale office. He was an audit manager with Main Hurdman, and a senior manager with KPMG Peat Marwick. He left KPMG Peat Marwick in 1987 to become Controller of an American Stock Exchange Company. In 1989, Mark reentered public accounting and in 1997 merged his practice with Margolies and Fink to form, Margolies, Fink and Wichrowski.

Education: BS, Accounting, Gannon University, Erie, Pennsylvania, 1977.

Community and Civic Activities: Mark is a member of the American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants.


GLEN C. SANDAGER, C.P.A. - CONSULTANT

Range of Experience: Glen has spent his entire career specializing in taxation with a broad range of experience covering individuals, small business, multi-state corporations, and large international companies. He is experienced in all aspects of taxation and procedural matters including federal income and state income taxes, sales tax, inheritance and gift taxes, excise taxes and international tax planning. His client experiences have covered such diverse industries as real estate, manufacturing, distribution, cruise lines and international taxation.

Professional History: Glen began his public accounting career with KPMG Peat Marwick in 1983 in the Minneapolis office and transferred to the Fort Lauderdale office in 1985. He was a senior tax manager in 1992 when he left KPMG Peat Marwick to go into practice on his own.

Education: BSB, Accounting, University of Minnesota, 1982; Master of Business Taxation, University of Minnesota, 1984.

Community and Civic Activities: Glen is a member of the American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants.