CPA Associates, LLP

	John David Smith, CPA A graduate of the University of Florida with a degree in Business Administration. He has 35 plus years experience in the public and private accounting and finance sectors including audit manager with two of the Big Four Firms, partnerships in W.O. Daley & Company, CPA's, Chief Financial Officer of a large, private agricultural company that was diversified into real estate sales/development and construction industries. He provides audit, tax and business advisory services to a wide variety of clients with particular emphasis on the agribusiness industry.
	Daniel F. McEntee, CPA A graduate of Monmouth College with a degree in Business Administration. He has 30 plus years experience in public accounting including partnership in McEntee & McEntee, CPA's and senior staff positions with a Big Four firm. He provides tax and audit services to a wide variety of clients including rental-purchase companies and diversified service companies.
	Anthony D. Samons, CPA/CFF A graduate of Eastern Kentucky University with a degree in Business Administration with a concentration in Accounting. He also completed numerous advanced accounting courses from the University of California-Berkeley, University of South Carolina, and Rollins University to fulfill the Florida fifth year certification requirements. He has more than 19 years experience in public accounting which spans areas including not-for-profits, governmental, construction, developers, real estate, condominium and homeowner associations and a wide variety of for-profit companies. Mr. Samons currently holds the Certified in Financial Forensics (CFF) designation from the American Institute of Certified Public Accountants as well as being a Certified Public Accountant.
	Jennifer A. Vitta, CPA A graduate of University of Central Florida with a bachelor’s degree in Business Administration, with a concentration in accounting. She has also completed her fifth year certification requirements at the Florida Institute of Technology and Strayer University, as required by the State of Florida. She has twelve years of experience in public accounting on a variety of engagements, including tax, personal and corporate income and audits of governmental entities.