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Morrison, Brown, Argiz & Farra LLP Elects Two New Partners

Adam Spiegel and Viresh Dayal expand firm's accounting and management consulting services

MIAMI - July 14, 2005 - Morrison, Brown, Argiz & Farra, LLP (MBAF), the leading Florida-based accounting and management consulting firm, announces that Adam Spiegel and Viresh Dayal have been elected partner.

"Adam and Viresh are both accomplished accountants who have demonstrated professional dedication, hard work and commitment to their craft," said Tony Argiz, managing partner of Morrison, Brown, Argiz & Farra. "They exemplify our firm's commitment to client service through custom tailored solutions and we are pleased to recognize them as Morrison, Brown, Argiz & Farra's newest partners."

Adam Spiegel is a partner and certified public accountant in the Accounting and Small Business Advisory Department who specializes in providing individuals and small business owners with a diverse blend of financial analysis and tax planning services. A member of MBAF since 1993, Spiegel is a member of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. He is a graduate of Leadership Miami, a member of the Young Leadership Society of the United Way, and a member of Board of Directors of The Wellness Community Greater Miami. Spiegel graduated from the University of Hartford in Connecticut with a bachelor's of science degree in business administration.

Viresh Dayal is a partner and certified public accountant. He heads the Litigation Support Services and Business Valuation department. He focuses his practice on forensic investigations, business valuations, business reorganization, and dispute resolution. Dayal is accredited by the American Institute of Certified Public Accountants in business valuations and is also a certified fraud examiner, and a certified insolvency and restructuring advisor. With MBAF since 1999, Dayal is the former chief financial officer of a multinational technology company and a member of a Big Four accounting firm. He has authored numerous articles and served on the Florida Institute of Public Accountants' Task Force and the Florida Bar Grievance Committee. Dayal received his bachelor's degree from the University of Dehli, India.

Morrison, Brown, Argiz & Farra, LLP (MBAF), the largest regional audit firm in Miami and one of the Top 50 nationally, has an impeccable reputation for providing accounting, litigation and business valuation support, technology and management consulting services to a wide variety of individuals and corporations across a broad range of industries.

For more information, please visit www.mbafcpa.com.