Irv Rotvold's professional experience is focused on internal audit and financial investigation services for major corporations and an international accounting firm. His investigative skill has been developed in a wide variety of industries and environments, including savings and loan institutions; heavy construction, manufacturing and escrow companies; and governmental and quasigovernmental agencies, such as the Navajo Nation, the Maricopa County Community College District, and a number of public school districts.

A former Certified Public Accountant licensed in Minnesota, Mr. Rotvold has distinguished himself among financial professionals by earning the Certified Internal Auditor^® designation from the Institute of Internal Auditors. His guiding principle in financial investigation is, regardless of the volume of documents to be examined, to focus “not just on what is there, but on what is missing.”

In nine years as a corporate audit supervisor and a regional financial analyst for Circle K Stores, Inc., he was responsible for audits of capital programs, including construction projects throughout the U.S. In addition, he was responsible for:

• analyzing financial data and communicating results of analyses to management;

• supervising audits of stores, districts, regions and corporate departments;

• developing audit programs to audit store operations and accounting functions and regional and corporate operations; and

• drafting audit reports and conducting audit conferences with management teams.

At an international accounting firm, Mr. Rotvold was responsible for audits, reviews and compilations of various corporations, partnerships and sole proprietors, and for several SEC and other governmental registrations and filings.

Education

Master’s Degree in Business Administration, Arizona State University, 1980

Bachelor's Degrees in Accounting and Management, Moorhead State University (Minnesota), 1979

Professional Designations and Affiliations

Certified Public Accountant, 1981-2008

Certified Internal Auditor (CIA)^®

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