R. Michael Delagnes

Mr. Delagnes received his B.S. in Finance from the University of San Francisco, 1969; his M.B.A. in Finance (with honors) from the University of Santa Clara, 1970; and his J.D. from the University of San Francisco (McAulliffe Honor Society) in 1973. Mr. Delagnes is a California Certified Public Accountant (1978). He was with KPMG Peat Marwick & Co. as Tax Manager (1974-1979), and with Frederiksen & Company, CPAs, as Tax Partner (1979-1981). He was an Adjunct Professor in the Golden Gate University Masters in Taxation Program and Masters of Law in Taxation Program (1979-1986). He is Co-Founder of the San Francisco Child Abuse Prevention Society, a member of the California Society of Certified Public Accountants (inactive), and a member of the American Bar Association. Mr. Delagnes Co-Founded the firm in 1981.