Michael H. Kinney, CPA, Receives Certified Fraud Examiner Designation

SYRACUSE, N.Y., January 14, 2003 -- Michael H. Kinney, CPA, Tax Manager at Fagliarone Group CPAs, PC, recently received the Certified Fraud Examiner designation from the Association of Certified Fraud Examiners. The Association is a global organization dedicated to fighting fraud and white-collar crime.

SYRACUSE, N.Y., January 14, 2003 -- Michael H. Kinney, CPA, Tax Manager at Fagliarone Group CPAs, PC, recently received the Certified Fraud Examiner designation from the Association of Certified Fraud Examiners. The Association is a global organization dedicated to fighting fraud and white-collar crime.

In order to receive this designation, applicants must pass a uniform written examination, administered by the Certification Committee of the Board of Regents. Once the examination is passed and the extensive application is approved, recipients may use the CFE (Certified Fraud Examiner) designation. To maintain membership, CFE's must report 20 hours per year of continuing education.

   Kinney, CPA, CFE, is now certified to detect occupational fraud, which may fall into any one of the following three categories: asset misappropriations, corruption or fraudulent statements. He is trained to look beyond the recorded transactions to expose fraud and legally verify the amounts involved. In addition, his CFE designation provides credibility if his testimony is used with law enforcement officials or in court.

Kinney, a Jordan resident, practices in the area of small business taxation. A graduate of the State University of New York at Oswego, Kinney has close to 15 years of tax and accounting experience. He is also active in the community and is a member of the International Council of Managers, the Fulton Chamber of Commerce, the Jordan/Elbridge Lions Club, the Jordan/Elbridge Masons and Pathfinder Fish and Game Club. He also serves on the Cayuga County Community College Accounting Advisory Committee, as Treasurer and Board Member of the Jordan/Elbridge Chamber of Commerce, and as an advisor to the LEOs youth service organization.

Fagliarone Group CPAs, P.C., an Independent Member of the BDO Seidman Alliance, is a regional Certified Public Accounting (CPA) firm with offices in Syracuse, Auburn, Utica and Oswego. Established in 1972, the firm specializes in a wide range of financial services for businesses and individuals, including tax planning and preparation, auditing and financial planning services. The firm has over 50 professionals on staff.

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