GEORGE R. LEVIE, CPA/ABV*

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      1304 S.W. 160 ^th Ave, Suite 355                                                                                             TEL (954) 384-4557

       Weston, Florida 33326                                                                                                          FAX (954) 384-5483

                                                                                                                                  E-mail:George@LevieOpper.com

PROFESSIONAL QUALIFICATIONS

EMPLOYMENT:                    Levie-Opper Company, Partner, 2009-Present

George Levie, CPA/ABV, Self-employed as a Certified Public Accountant.  Practice provides services in the areas of accounting, income tax planning and preparation, business valuation, and litigation support services. 1996-Present

Joint Venture, K & L Valuation Services, LLC, 2002 – Present

Levie Mortgage, President 1990-1996

Rachlin & Cohen, Partner, 1977-1990

Hertz, Herson & Company, Supervising Account, 1974-1977

George Levie, CPA, 1967- 1974

Haskins & Sells, staff account 1965-1967

EDUCATION:                         Masters in Business Administration – 1965

                                                Northwestern University

                                                Chicago, Illinois

                                                Bachelor in Business Administration – 1964 (with honors)

                                                Emory University

                                                Atlanta, Georgia

PROFESSIONAL                   Certified Public Accountant

DESIGNATIONS:                   Florida – 1965

                                                New York - 1974

Accredited in Business Valuation, The American Institute of Certified Public Accountants, February, 2000

Certified Family and County Court Mediator by the Supreme Court of the State of Florida, August 2007

PROFESSIONAL                   American Institute of Certified Public Accountants (AICPA)

SOCIETIES:                           

Life Member Florida Institute of Certified Public Accountants (FICPA)

*Certified Public Accountant (CPA) - Regulated by the State of Florida

*Accredited in Business Valuation by the American Institute of Certified Public Accountants (ABV)

PROFESSIONAL                   Valuation & Litigation Services Section Committee member

EXPERIENCE:                        of the Florida Institute of CPA’s (2001-Present)

Lecturer at FICA seminar on Prospective Financial

Information (1984)

Co-presenter with attorney at mock trial for business valuation seminar for Florida Bar (1989)

Chairperson of University of Miami Accounting and Auditing

Conference (1985)

Adjunct instructor in accounting, auditing and income tax at

                                                The University of Miami School of Business Administration

(1977-1979)

Adjunct instructor in accounting at Florida International University (1980)

Member of the Task Force Committee of the AICPA on Projections and Forecasts (1981- 1983)

Lecturer on Personal Financial Statements at University of Miami Accounting Conference (1990)

Lecturer on Personal Financial Statements at Florida Accounting Show (1997)

Lecturer on Personal Financial Statements at Gold Coast

Chapter of FCPA (1997)

Guest Lecturer on Role of CPA in Family Law at Barry University

(May 10, 2001)

Lecturer on Forensic Accounting in Divorce at 7^th Annual Palm Beach

County Accounting & Auditing Seminar sponsored by Alpha Kappa Psi Professional Business Fraternity (June 8, 2001)

Lecturer on Forensic Accounting in Divorce at 9^th Annual Broward

County Accounting & Auditing Seminar sponsored by Alpha Kappa Psi Professional Business Fraternity (June 20, 2003)

Guest Lecturer on Role of Forensic CPA in Family Law at Barry University August 19, 2003

Lecturer on FASB 142 –Impairment Analysis at 10^th Annual Broward

County Accounting & Auditing Seminar sponsored by Alpha Kappa Psi Professional Business Fraternity (June 18, 2004)

Lecturer at Florida Bar, Mortgage Fraud: Unfortunate Growth Industry (2009)

EXPERT TESTIMONY:          Qualified as an expert witness and provided testimony in Miami-Dade, Broward, Lee and Palm Beach County Circuit Court, Federal Court in Palm Beach County, and Federal Bankruptcy Court in Miami- Dade County in numerous litigation matters

AUTHORSHIPS:                     Co-author of Tax Aspects of Divorce and Separation, a continuing professional education courses for the AICPA

Co-author of Going Concern Problems for the Practitioner Forum for the Journal of Accountancy

                                                Co-author of How to Build A Profitable Estate Planning Practice, a continuing professional education course for the AICPA

                                                Author of Divorce Checklist for the Marital Strategist and for the Practitioner Forum for the Journal of Accountancy

                                                Author of Discounted Mortgages for Pension World magazine

Author of Pre-Nuptial Agreements for Partnerships for the Sun-Sentinel  (1998)

Author of A Guide to Business Valuation for Mergers and

Acquisition Candidates for the Daily Business Review

(April 2, 2001)

Author of Business Valuation in A Changing Economy for the South Florida Business Journal

(October 18, 2002)

COMMUNITY                       Lay member of the Florida Bar Grievance Committee

SERVICE:                               11(B) (1990 – 1993)

                                                Past Treasurer of Temple Beth Am, Miami, Florida

                                                Past Treasurer of Temple Dor Dorim, Weston, Florida