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I I I I I I I I I I I I I I I I I I I v,'! PI\OPOIAL REQUIREMENT$ 8,,! PROPOSAL 5. PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE (Continued) TRAINING COURSES I MEMBERSHIPS Compliance with Government Education Requirements In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies. Professional Staff Traininq Partners - All of our Partners are CPA's and have in excess of 21 years of diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control. They have far exceeded minimum CPE requirements. Manaaers - All of our Audit Managers are CPA's who have a minimum of 8 years of diversified public accounting experience. They have demonstrated ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE requirements. Seniors - All of our Senior have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They posses the potential for upward mobility. They have far exceeded minimum CPE requirements. Memberships All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups: o FICPA Committee on State and Local Government Q Florida Government Finance Officers Association o Technical Resource Committee of the Government Finance Officers Association Q Special Review Committee of the Government Finance Officers Association o Florida Institute of CPA Non-Profit Conference Committee 'lr; ~r~'~if~d ~~~~,~~,~,~:~ 23