Jack T. Ciesielski is the owner of R.G. Associates, Inc. (http://www.accountingobserver.com/about-rg.asp), an investment research and portfolio management firm located in Baltimore. Mr. Ciesielski is the publisher of The Analyst's Accounting Observer (http://www.accountingobserver.com/faqs.asp), which is an accounting advisory service for security analysts.

He has been a CPA since 1978, and a CFA since 1988. He also holds the Certified Management Accountant designation. From 1997 to 2000, Mr. Ciesielski served as a member of the Financial Accounting Standards Advisory Council, (http://www.fasb.org/fasac/) (FASAC), which is the advisory body that consults with the Financial Accounting Standards Board (http://www.rutgers.edu/Accounting/raw/fasb/) (FASB) on practice issues and advises the FASB on setting its agenda. He is also a member of the American Institute of Certified Public Accountants, (http://www.aicpa.org/) and served on that body's SEC (http://www.sec.gov/) Regulations Committee from 1992 to 1995, returning for another stint in 2002. Mr. Ciesielski is currently a member of the FASB's Emerging Issues Task Force (EITF). (http://www.fasb.org/eitf/)

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