We understand that resources cannot be fully utilized and great ideas cannot be communicated and implemented without the right people. Therefore, we have highly skilled professional personnel at every level and an outstanding training program. Furthermore, our Firm is managed by three brothers with different levels of experience as follows: Miguel J. Carbonell, Jr., MBA, CPA A Partner of the Firm and a Certified Public Accountant. He holds a BBA in Accounting and Finance from Dayton University and an MBA in Finance and Quantitative Methods from Louisiana State University. Mr. Carbonell is a member in good standing of the American Institute of Certified Public Accountants and the "Colegio de Contadores Públicos Autorizados" of Puerto Rico. Prior to joining the Firm, Mr. Carbonell worked as an income tax specialist at Peat Marwick & Mitchell, today KPMG. Mr. Carbonell served as a member of the board of directors of several governmental agencies and is currently a member of the board of directors of several private organizations as well as president of SkyTrackers, Inc. and vice-president of Skytec, Inc. two corporations dedicated to GPS vehicle tracking and radio communication, respectively. E-mail: mjc@carbonell-cpa.com Fernando L. Carbonell, CPA A Partner of the Firm and a Certified Public Accountant. He holds a BBA in Accounting and Computer Sciences from Dayton University. He is a member in good standing of the American Institute of Certified Public Accountants and the "Colegio de Contadores Públicos Autorizados" of Puerto Rico. Prior to joining the Firm, Mr. Carbonell worked as a senior auditor at Deloitte Haskins & Sells today Deloitte & Touche. Currently, Mr. Carbonell is a member of the board of directors of several non-for-profit organizations. E-mail: flc@carbonell-cpa.com Francisco A. Carbonell, CPA A Partner of the Firm and a Certified Public Accountant. He holds a BBA in Accounting from Dayton University. He is a member in good standing of the American Institute of Certified Public Accountants and the "Colegio de Contadores Públicos Autorizados" of Puerto Rico. Prior to joining the Firm, Mr. Carbonell worked as senior tax specialist and senior auditor at Price Waterhouse. Currently, Mr. Carbonell is a member of the board of directors of various private as well as non-for-profit organizations. E- mail: fact@carbonell-cpa.com