Joyce F. Bernatowicz, CPA Member/Owner (304) 329-2752 Ext. 112

Education and Professional Designations: West Virginia University – Bachelor of Science in Business Administration, emphasis in Accounting – December, 1983, and B.S. in landscape architecture – May, 1980 CPA Designation 1986 Licensed to Practice in West Virginia, Pennsylvania and Maryland Certificate of Educational Achievement in Tax Planning and Advising for Closely Held Businesses from the AICPA

Experience: Joyce has over 30 years of experience in public accounting working at Rodeheaver and Associates in Oakland, MD in 1984 – March, 1985 and at Maloney & Associates in Kingwood, WV since March 1985. Joyce also worked as a controller at Forman Construction Co., Inc. from 1978 – 1982.

Professional Affiliations: Member, American Institute of Certified Public Accountants Member, West Virginia Society of Certified Public Accountants