STEPHEN R. PANFIL

Steve Panfil is a partner of Bansley and Kiener, L.L.P., and is the partner in charge of the Review Department. He graduated in 1971 from Lewis University and has been employed by the firm since 1971. Mr. Panfil also received a Masters of Business Administration in 1978 from DePaul University . Mr. Panfil is a member of the American Institute of Certified Public Accountants and the Illinois CPA Society. He is a former member of the Board of Directors of the Illinois CPA Society, and also a former member of the Board of Directors of the Illinois CPA Foundation and CPAs for the Public Interest. He is an active member of the Illinois CPA Society's Audit and Assurance Services Committee (former chair) and Illinois Accounting and Assurance Services Network. He is a former member of the Society's Financial Statement Review Committee and MAP Quality Control Committee.

Mr. Panfil has had extensive accounting and audit experience including commercial and not-for-profit entities. He has the responsibility of determining that financial reports have been prepared in accordance with the firm's accounting and audit policies and procedures, which strictly adhere to the requirements of the rule making authorities of the accounting profession. All client financial reports must be processed through the Review Department for quality control purposes as well as technical inspection. In addition, Mr. Panfil is responsible for updating our professional staff concerning the latest developments in accounting and auditing.