I have been practicing public accounting since 1982, with experience including: tax and business management consulting, preparation of all types of tax returns, and forensic accounting:
Education:	University of Santa Clara, Santa Clara, CA Masters of Business Administration - Accounting, 1982 University of California at Davis, Davis, CA B.S. Plant Science - Agronomy, 1980 University of California at Berkeley, Berkeley, CA
Credentials:	Certified Public Accountant, October, 1986 Licensed Real Estate Broker, November, 1996 Certified Fraud Examiner, September 2006 Member of American Institute of CPAs (AICPA) Member of California Society of CPAs (CSCPA) Member of Association of Certified Fraud Examiners (ACFE)
Honors and Activities:	Director, The Natomas Basin Conservancy, 2011-2020 Director, Sacramento Chapter, CSCPA, 1993-1995 Chair, Real Estate Committee, CSCPA, 1989-1993 Instructor: Khon Kaen University, Khon Kaen, Thailand, 1997 US Navy, Program - Afloat College Education, qualified 1996 Lecturer - Placer Title Company/ Sacto. Valley Apartment Assoc. Master Falconer & California Hawking Club Officer
Experience:
1/87-Present	M. Kevin McRae, CPA, Inc., Sacramento, CA
6/84-1/87	Callahan, Fernandes & Pascuzzi, CPAs, San Jose, CA Certified Public Accountant.  Duties:  tax and estate planning; managing business formations and liquidations; preparing all types of tax returns; preparing monthly financial statements, and reviewed and audited financial statements; selecting accounting software and setting up clients' accounting systems on computer.
1/82-6/84	Arthur Andersen & Co., San Jose, CA Public Accountant - Tax Division.  Duties:  preparation of corporate, partnership, individual, trust and estate returns, and tax planning.  Special Projects: wrote speeches and outlines for AA&Co. partners.  Prepared PC spread sheets, financial statements and budgets for private placement partnership owned by AA&Co. partners.
Languages:	Thai and Spanish