ROSEMARY A. BURNS

Rosemary A. Burns has been a partner of Hagan & Burns CPAs PC (H&B) since its inception in January 1993. Prior to forming H&B, Rosemary worked for Leonard A. Hagan CPA for two years as a senior staff accountant. She was employed for six years by the National Association of Securities Dealers, Inc. (NASD). Her duties there included managing a staff of seven examiners, conducting field examinations to insure that NASD member firms were in compliance with the applicable SEC and NASD regulations. On a monthly basis, she analyzed the financial and operational condition of more than 140 brokers. When rules violations were uncovered, she either negotiated a settlement or prepared a formal complaint, which was presented to the District Business Conduct Committee for disposition.

LICENSES
Certified Public Accountant (CPA), in state of New York NASD Series 27, Financial and Operations Principal

Leonard A. Hagan has been a partner of Hagan & Burns CPAs PC (H&B) since its inception in January 1993. Prior to forming H&B, he conducted business for three years as a sole practitioner, Leonard A. Hagan CPA, as well as a partner for three years with Bernstein, Bernstein & Hagan CPAs. His securities industry experience came from working for three years with Credit Suisse (now Credit Suisse First Boston). At Credit Suisse, he was an assistant treasurer, responsible for conducting basic accounting research. Prior to this, he was a staff accountant at Ernst & Whinney/S.D. Leidesdorf for 6 years rising to become an audit manager of the firm. He has extensive audit, accounting and tax experience. He has worked with individuals and companies in various industries.

LICENSES
Certified Public Accountant (CPA), in state of New York NASD Series 27, Financial and Operations Principal