Provo, UT

                    Coursework included contract law, business organizations,

                    tax law, constitutional law, evidence, administrative law, patent law,

                    estates, and criminal law.

                    Brigham Young University

                    1982 to 1986

                    Provo, UT

                    Masters Degree in Accounting. Emphasis in taxation.

                    1979 to 1982

                    Provo, UT

                    BS Accounting

                    North Manchester, IN

                    Teach Business Law, Fundamentals of Accounting, Spreadsheets, Corporate

                    tax,  Tax research, Gift and Estate Tax, CPA topics, and Accounting theory.

                    developed and taught courses in Environmental Law and International Accounting.

                    Coach of the Manchester College Mock Trial Team

                    Revised the Business Law course that will be put in place in 1997.

                    Served on the academic technology committee 1995 to present.

                    Chair 1998 to 1999.

                    Served as a primary advisor 1996 to present.

                    Faculty of the Spartan Leadership Academy

                     1994 to 1995

                     Orem, UT

                     Taught Business Math and Principles of Accounting. Have taught a total of

                     20 semester hours in 2 semesters. Total number of students: 225

                     Developed multi-media materials for Principles of Accounting.

                    Utah Valley Community College 1988 to 1989

                    Orem, UT

                    Part-time facility position--taught Elementary Accounting and Income Tax

                    Law.  Developed the materials for the income tax course.

                    Fort Wayne, IN

                    Accountant

                    Helped prepare for the annual financial audit.

                    Automated a portion of the payroll process.

                    1996

                    Wabash, IN

                    Cost Accountant

                    Duties included preparing daily cost of production reports, and preparing various

                    reports using Lotus 123.

                    1994 to 1995

                    Sandy, Utah 84070

                    Practice included divorce, taxation, wills, and probate.

Squire and Co. Certified Public Accountants 1984 to 1994

                    Orem, UT

                    Manager--Duties included financial statement preparation, audits of financial

                    statements, tax research, tax planning, tax return preparation, pension plan

                    design and administration, non-profit organization consulting, small business

                    consulting and client servicing and relations.

                    Co-developed a three day CPE qualified pension course for other

                    CPA's in the Orem, Utah region.

Licensed CPA, State of Utah, since 1986

Member Utah State Bar Since 1988.