JOE S. BERKOVITS, CPA

Joe attended the University of Miami and received his B.B.A.in accounting in 1973. In 1975, he obtained his C.P.A. Certificate from the State of Florida Board of Accountancy.

After graduation, Joe accepted a position with the national firm of Pannell, Kerr, Forster & Company ("PKF") and attained the level of supervisor. As a supervisor, he worked on large and medium size clients and was actively involved with audits of public, privately held and not-for-profit businesses. During his tenure with PKF, Joe acquired diversified experience in such industries as: construction, real estate management and development, healthcare, wholesale distributors, and hospitality, to name a few. He also performed due diligence in connection with mergers and acquisitions with SEC registrants. While at PKF, his training and concentration was diverse as it was directed towards auditing, tax and accounting clients.

In 1977, Joe left PKF to form the firm of Silver, Berkovits, Dix & Company ("SBD"), a firm composed of former national firm supervisors and managers. At this firm, he was responsible for directing the accounting and auditing practice. At this point, he was serving audit clients that also desired to ascertain the tax implications of transactions and the effect on the audited financial statements. He developed a "hands on" approach with his clients providing the full service of the larger firms, such as tax and management consulting. Joe continued his formal training in taxation and his experience includes preparing complex income tax returns and related filings, business combinations treated as tax-free exchanges, re-organizations, and international tax considerations for corporations, individuals, and investors in his public clients. In 1982, SBD opened a Broward office in order to expand the practice and serve clients located in the area. Joe was responsible for managing this office, as well as, reviewing and approving the work on all audit and review engagements issued by the Miami office. In 1989, SBD was dissolved and Joe maintained the Broward location for his firm's office. He has been practicing in this location since 1984, employing at any one time from four to six professionals.

Joe has extensive experience in investigations and litigation support. He has testified and has been qualified as an expert in Federal and State court. He has been qualified as a concurrent reviewer of SEC registrants and considered an expert in SEC Laws and Regulations.

Affiliations with civic and professional organizations have been many over his career. On numerous occasions he has been invited to speak on tax and accounting topics by various FICPA sponsored committees. He has served as the treasurer of the Plantation Chamber of Commerce and is currently the President of the Soref Jewish Community Center of Ft. Lauderdale. In addition Joe is a member of the city of Plantation's Police Pension Board.