PROFESSIONAL QUALIFICATIONS:

Charles L. Just has over 28 years experience in the accounting and financial field. Over this time span he has held the following positions:

1984 to present

Smith & Just, PS, Certified Public Accountants, Seattle, Washington - Mr. Just is vice president of the firm and heads the accounting and small business services group. He focuses on tax and financial planning for closely-held businesses. He also oversees financial statement preparation, compilation and review and federal and state tax compliance for businesses.

1982 to 1988

Just Fish, Inc., - Founded and served as Vice President and Director of this seafood distribution and processing company. In 1988 the company was listed as one of the 500 fastest growing small companies in the country as published by INC Magazine.

1982 to 1985

CMC International, Inc., Bellevue, Washington - Chief Financial Officer. Mr. Just was instrumental in taking this microcomputer peripheral manufacturer public in 1983 through the issuance of shares and subsequent trading on the NASDAQ securities market. He served as director of the firm until its merger with Votrax International, Inc., in December, 1985.

1975 to 1982

Deloitte & Touche, Certified Public Accountants, Los Angeles, California and Seattle, Washington - audit manager, specializing in small business services.

Education:

Masters of Science (Taxation), Golden Gate University, 1995

Bachelor of Science in Accountancy, University of Illinois, Champaign-Urbana, Illinois, 1975

Professional Certification:

Original Certificate to practice as a certified public accountant issued by the state of Illinois, September,1975. Currently certified to practice in the state of Washington.

Member, Washington Society of Certified Public Accountants

Member, American Institute of Certified Public Accountants

Member, Tax Division, American Institute of Certified Public Accountants





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