Marc A. Dobrowitsky, C.P.A. AGE: 58 EDUCATION:  Bachelor's Business Administration, University of Michigan CAREER:  Established his accounting firm in 1977 and started working with clients, providing strategic business and tax planning.  Since entering Public Accounting has worked with small to large companies providing accounting, tax preparation and consulting services. Prior to starting his own firm, was the Comptroller for E. L. Rice & Company a multistate catalogue department store. After graduation he began his career with Arthur Andersen & Co. in Detroit, Michigan office on their audit staff. FAMILY: Married with two grown children and three grandchildren.  Cathy his wife manages the family business of manufactured housing communities HOBBIES: Flying airplanes. Marc is a multi-engine, instrument rated private pilot.

Fred R. Clinton, C.P.A. AGE:  82 EDUCATION: Attended Detroit Institute of Technology CAREER: Joined his Father's firm, Robert E. Clinton, CPA in 1944.  Their firm was one of first local certified public accounting firm in Metropolitan Detroit.  Their client base encompassed the full range of clients providing strategic business planning utilizing their extensive accounting and tax backgroud. In 1985 Fred Clinton merged with Marc Dobrowitsky FAMILY: Married with three grown children, seven grandcildren and one great-grandchild.