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Mr. Teran is a Certified Public Accountant licensed in the State of California and has had his own practice
in the City of Los Alamitos in Orange County since July 1989. Mr. Teran offers services in accounting,
systems setup and design and taxation. He also provides tax planning and tax return preparation for
individuals and businesses, and represents clients in audits with the Internal Revenue Service and the
California Franchise Tax Board. Prior to July 1989, Mr. Teran served as Chief Financial Officer for the
Stephen Hopkins Development Company, a shopping center developer, and as Controller for NRC
Construction Company. He also served as an auditor for Seidman and Seidman, a large national public
accounting firm. He is an active member of the American Institute of Certified Public Accountants and
the California Society of Certified Public Accountants, and has served on various committees within
these professional organizations. | 