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J. Berical, CPA, graduated in 1987 with a Bachelor of Science in accounting from the State University of New York College at Fredonia. He joined Freed Maxick & Battaglia, CPAs, PC, in 1990 after working for a Big 6 firm for several years and was elected Director in 1999. As a director in the firm's Accounting and Auditing Department, Mr. Berical is responsible for the overall planning, organization, supervision and completion of client engagements. During his professional career, Mr. Berical has obtained a broad background in the manufacturing, construction, banking, and general service industries. In addition, he specializes in accounting for manufacturing, construction contractors, and automotive dealerships, and mortgage banking, and has developed a strong corporate and individual tax background. Mr. Berical is also actively involved in the firm's manufacturing, construction, and auto dealership industry groups, as well as their recruiting and staff level training programs. Mr. Berical is a member of the American Institute of Certified Public Accountants and the Buffalo Chapter of the New York State Society of Certified Public Accountants. He is the treasurer of the Upstate New York Chapter of the Turnaround Management Association. He is also a member of the Western New York Construction Exchange, the American Subcontractors Association - Niagara Frontier Chapter, and the American Production and Inventory Control Society (APICS) - Buffalo Chapter. | 