It is our belief that public accounting requires more top-level personnel than any other business discipline. For that reason, we employ only experienced people with demonstrated leadership abilities who were in the upper quartile of their academic communities. Our people stay with us typically in excess of five years before moving on, usually to private industry. Principal, Richard E. Smith, CPA, CFE Experience includes: Public accounting background in: auditing, tax, and consulting services emphasizing fraud detection, financial statement analysis, business valuation, litigation support, and service industry consulting Principal, Richard E. Smith & Co. Managing Partner, Bay Area Profit Center with Fox & Company Arthur Andersen & Co. California State Board of Accountancy, Major Case Project California State Board of Accountancy, former Technical Review Panel member AICPA/CSCPA Quality Review Program reviewer Licenses and Professional Affiliations: Certified Public Accountant, California and Kansas Certified Fraud Examiner American Institute of Certified Public Accountants California Society of Certified Public Accountants Association of Certified Fraud Examiners Board Positions: Director/Secretary - San Rafael Bancorp Director/Treasurer - Tamalpais Bank Director/President - Enhanced Benefits Association Director - Pacific General Life Insurance Co. Director/Treasurer - OKIZU Foundation Director - Book Bank USA