CARLOS PEREZ-ABREU

	*CARLOS PEREZ-ABREU, CPA, CrFA POSITION: Shareholder in Genesis Systems Consulting, Inc. and Perez-Abreu, Aguerrebere, Sueiro, Torres P.L.**

SUMMARY OF EXPERIENCE	Carlos has experience in accounting and auditing services for several automobile dealerships, manufacturing companies, wholesale distributors, investment advisors, employee benefit plans and professional sports franchises. Carlos also has experience with financial consulting services and forensic accounting services for a wide variety of clients. Prior to starting his own public accounting firm, Carlos was a Manager in the Audit Department of a large regional public accounting firm.

EDUCATION	University of Miami, Coral Gables, Florida Master of Business Administration, 1997 Bachelor of Business Administration, 1992

PROFESSIONAL AND COMMUNITY MEMBERSHIPS	Certified Public Accountant - State of Florida, 1996 Certified Forensic Accountant American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants Cuban-American CPA's Association, Inc - President 2002 United Way of Miami-Dade County - young Leaders Society Executive Committee Trustee Alpha Kappa Psi Gold Coast Alumni Chapter

LECTURES	FICPA, University of Florida Accounting Conference, Gainesville, Florida Working Paper Documentation Association of Cuban Accountants in Exile Accounting and Auditing Update: Emphasizing Internet Issues Alpha Kappa Psi Gold Coast Alumni SAS 82: Consideration of Fraud in a Financial Statement Audit FASB Update Accounting and Auditing of Automobile Dealerships

FORENSIC ACCOUNTING AND FRAUD AUDITING SERVICES	SEC vs. Web Hosting Headquarters Partnership (Morgan, Lewis & Bockius LLP) SEC vs. Cyprus Funds, Inc., Et Al (Akerman, Senterfitt & Eidson, P.A.)
* Regulated by the State of Florida

LECTURES