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Morrison, Brown, Argiz & Company Names Three Shareholders

MIAMI - November 26, 2001 - Tony Argiz, CPA, managing shareholder of Miami-based accounting and management consulting firm Morrison, Brown, Argiz & Company, announced today that Marta Anido, CPA, Santiago Pujals, Jr., CPA, and Phillip Sroka, CPA, have been named shareholders.

"I am very proud of the individual contributions Marta, Santiago and Phillip have made to Morrison, Brown, Argiz & Company over the years," said Argiz. "Their knowledge, expertise and dedication to clients serve as wonderful examples for our junior staff. It is because of their abilities, and that of our entire team of skilled professionals, that we have closed on MBA's best year in our 31-year history."

A shareholder in the Audit Department, Marta Anido has worked with businesses from a wide range of industries throughout her career, including securities brokers and dealers, investment advisors, mortgage brokers, manufacturers, wholesale distributors and retailers. In her new role, Anido will oversee assurance services, including audits and regulatory filings conducted on behalf of MBA clients.

A certified public accountant in Florida and Michigan, Anido graduated from the University of Miami with a B.A. in accounting. She is a member of the American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants. In addition to her audit experience, Anido has provided clients tax planning, forensic accounting, and litigation support services, as well as conducted financial analyses.

Santiago Pujals, Jr., as a shareholder in the Tax Department, will participate in the administration of the department and focus on marketing the firm's tax consulting services. He will continue to advise MBA clients on tax planning issues, concentrating on the firm's state and local taxation (SALT) practice. Pujals areas of expertise include tax planning and sales and use tax consulting and representation, during audits by state and federal taxing authorities, for a broad range of clients, including auto dealerships, manufacturers and wholesalers, as well as importers and exporters.

A graduate of Marquette University in Wisconsin with a B.S. in accounting, Pujals earned a master's of science in taxation from the University of Miami and is a certified public accountant in Florida. He is a member of the AICPA, the FICPA and its State Tax Section, and the Cuban-American CPA's Association, Inc. In addition, Pujals is a member of the executive committee of the Ambassadors of Mercy Hospital.

As a shareholder in MBA's Small Business Advisory Department, Phillip Sroka will manage client services for the firm's small business and entrepreneurial clients. In addition, Sroka is spearheading the firm's growing ElderCare Services practice, which includes overseeing client services and development of marketing initiatives.

Sroka has several years of experience working with closely held businesses and an in depth knowledge of the manufacturing, real estate, retail and professional services industries. He earned a B.S. degree in business administration from Iowa's Drake University and is a certified public accountant in Florida. A member of the AICPA and the FICPA, Sroka is also an ElderCare Services committee member with the FICPA.

Based in Miami, with offices in Fort Lauderdale, Florida, and Boulder, Colorado, Morrison, Brown, Argiz & Company, LLP, is one of the nation's leading independent accounting and management consulting firms. With a portfolio of services that goes far beyond traditional accounting, MBAF provides business solutions to a broad range of clients, from individuals to public and private entities. For more information, visit www.mbafcpa.com.