In November 1991, Robert J. Komisar and Mark F. Spindler had a vision to form a new accounting and consulting firm that caters to the construction industry. Both Mr. Komisar and Mr. Spindler have over twenty years of combined industry experience in both the accounting and consulting environment.

At their previous place of employment, Mr. Komisar and Mr. Spindler contributed their experience to the development of the systems, systems training, audit, business valuation, business planning, operations review, litigation support, and job cost control product lines. With their background and experience, Komisar CPA, Inc.'s plan is to attract experienced professionals to service a widely diversified group of clients throughout North America.

Komisar CPA, Inc. was formed with the intension of providing quality services at reasonable prices. In addition, the firm is structured to meet the vertical needs of its client base while at the same time establishing personalized service as the number one priority.

On the basis of our past experience in the industry, we have found that many construction contractors are very able to perform their contracts, but in many instances have administrative and analytical deficiencies in operating their businesses. Many times this occurs due to a lack of proper training of these talents. We have found at the same time many accounting professionals do not have the necessary understanding of the industry or just choose not to assist the contractors in these needs. This is how we have been able to differentiate ourselves from other CPA firms. Not only do we provide a wealth of industry experience, but we also assist the contractor with determining what their deficiencies are, the effect the deficiencies have on the contractor, and a plan for correcting the deficiencies.

Another philosophy we feel is important to a contactor is to have attorneys, sureties, bankers, and insurance agents that are sensitive to the industry needs of a contractor. If requested, we will assist the contractor in assembling a team of construction industry professionals that will "work for the contractor" and "partner" in achieving their short and long term objectives.

At the present time, all accounts receive the personalized service from one or both of the partners of the firm. If our clients request an accelerated completion date that would be impossible to meet with our current capacity, we are prepared to engage professionals from a pool of available construction consultants and accountants with national recognition. We are prepared to "do what it takes" to meet our clients needs. At the same time, we will not jeopardize the success of our projects by staffing them with inexperienced professionals and sacrificing our number one priority of personalized client service.

It is also our belief that in order to benefit from the industry, one must also extend their efforts and expand their experience through direct interaction within the industry forums. Komisar CPA, Inc. attends events and support construction industry associations on a national, regional, and local basis.

Both Mr. Komisar and Mr. Spindler have been involved on committees on local, state, and national levels. Mr. Komisar currently is a member of the Computer Information Systems Committee for the Associated General Contractors of America and has spoken a number of times at the National Architectural and Engineering in Computer Show on Software Selection and Computerized Financial Accounting. Mr. Komisar is an associate member of the Wisconsin Chapter of the AGC and has spoken to the Contractor Development Training Program several times concerning computers and internal controls. Mr. Spindler has spoken to local sureties on financial statement presentation for underwriting purposes, and income tax regulation.