Norman H. Roberts

PROFESSIONAL QUALIFICATIONS:

Norman H. Roberts has over 24 years experience in the accounting and financial field and 6 years experience in construction management and sales. Over these time spans he has held the following positions:

1986 to present

Smith & Just, PS, Certified Public Accountants, Seattle, Washington - Mr. Roberts is a principal and shareholder in the firm. He coordinates large projects within the firm and specializes in planning and compliance in the estate, trust and gift area, litigation support as well as, business and personal tax preparation and planning.

1984 to 1985

Emerald City Chemical, Inc., and associated companies, Seattle, Washington - Comptroller, responsible for all accounting functions for what became a collection of thirteen companies.

1982 to 1985

NHR Financial Services, Seattle, Washington - Sole Proprietorship. Mr. Roberts provided accounting and tax services to individuals and small business clients.

1977 to 1982

Construction management and sales. Mr. Roberts successfully turned around a construction equipment company and became involved in sales, equipment manufacturing and bottom-line responsibility management.

Education:

Masters of Business Administration, University of Washington, Seattle, Washington - 1976

Bachelor of Arts in Economics, University of Washington, Seattle, Washington - 1974

Professional Certification:

Certified to practice as a public accountant in the state of Washington (since 1987)

Executive Board Member, Estate Planning Council of Seattle (since 1997)

Member, Washington Society of Certified Public Accountants (since 1987)

Member, American Institute of Certified Public Accountants (since 1987)