JOSEPH S. BARBAGALLO, CPA, CFF, CVA, CFFA, CFD, CFS, CFE, CFI, ABV, FCPA

CURRICULUM VITAE

Business:

Principal

Margolis & Company P.C.

401 E. City Avenue, Suite 600

Bala Cynwyd, PA 19004

610-667-6250

jbarbagallo@marg.com

Principal, litigation services, accounting and auditing

Education:

B.S. in Commerce (accounting major) Rider University, 1973

Graduate Taxation Courses Temple University

Continuing Professional Education

Curriculum courses to obtain CVA, CFF, CFFA, CFD, CFS, CFE, CFI, ABV and FCPA

CPA Certification:

Commonwealth of Pennsylvania Certificate Number CA-012179-R

State of New Jersey Certificate Number CC-00737800

Professional Associations:

American Institute of Certified Public Accountants

New Jersey Society of Certified Public Accountants

Pennsylvania Institute of Certified Public Accounts

National Association of Certified Valuation Analysts

Association of Certified Fraud Examiners

Association of Certified Fraud Specialists

Association of Forensic Certified Public Accountants

Prior Professional Positions

1978 – 2003, Managing Shareholder, Barbagallo and Company, P.C.

1974 – 1976, Deloitte & Touche

1973 – 1976, Management Consultant, Joseph Parsetta and Associates

Other Affiliations:

Family Services Association of Bucks County (1999-Present)

Crossroads Prison Ministry (1993 – Present)

American Red Cross - Bucks County Chapter (1991 – 1995)

March of Dimes - Bucks County Chapter (1992 – 1996)

Newtown Township Traffic Impact for Committee Members (1999 – Present)

Joint Downtown Newtown Corporation, Organization Committee member (2001 – Present)

New Life Christian Church, Treasurer (1994 - Present)

Airlife Inc., Volunteer Pilot (1994 – 2002)

Home Builders Association of Bucks and Montgomery Counties, Committee Member (2003 - 2006)

Newtown Exchange Club – Board of Directors (2003 – Present)

Qualifications:

Joseph Barbagallo is licensed as a certified public accountant in the Commonwealth of Pennsylvania and the State of New Jersey. He has also completed all course work, testing, case studies, and experience requirements to attain the following designations: Certified Valuation Analyst (CVA); Certified in Financial Forensics (CFF); Certified Forensic Financial Analyst (CFFA); Certified Fraud Deterrence Analyst (CFD); Certified Fraud Specialist (CFS); Certified Fraud Examiner (CFE); Certified Forensic Interviewer (CFI); he has earned the certification of Accredited in Business Valuation (ABV) and Forensic Certified Public Accountant (FCPA).

Mr. Barbagallo has performed many business valuations and has testified as an expert witness on business valuations. He is also experienced in forensic accounting and has testified and developed materials used for litigation matters. He has testified in Bucks County, Montgomery County and Philadelphia in Pennsylvania and in Mercer County and Camden County, New Jersey. He has also qualified as an expert witness with the State Board of Accountancy for the Commonwealth of Pennsylvania. He has provided litigation consulting services on numerous matters including fraud cases.

Joe's public accounting experience began over twenty-five years ago and he has gained experiences with privately held as well as public companies and not for profit entities. Joe also has retail experiences as division manager for Sears Roebuck & Co. Joe joined Margolis & Company P.C. as a principal in 2003.