Certified in Financial Forensics, Accredited Senior Appraiser, Certified Business Appraiser

PROFESSIONAL EXPERIENCE

1982-Present E. N. Kemp & Associates, Inc., Kaneohe, Hawaii

Owner and Chief Executive Officer

Firm specializes in business appraisals and valuation consulting services. Business appraisal and valuation services provided for various purposes including family wealth transfers through gifts or estate, purchase or sale of business interests, divorce litigation and ESOP's. Former registered investment advisor with U.S. Securities & Exchange Commission.

1974-1982 Estate of James Campbell, Honolulu, Hawaii

Director, Finance and Administration

Chief financial and administrative officer for large trust estate with extensive assets in Hawaii and western states. Responsibilities included all aspects of estate operations other than the management of real property.

1965-1974 KPMG Peat Marwick, Honolulu, Hawaii

Manager, Tax Department

Responsibilities included administrative and technical supervision of a group of tax specialists. Three years experience in audit department before transferring to tax department.

PROFESSIONAL ORGANIZATIONS

1969-Present American Institute of Certified Public Accountants (CPA, ABV, CFF)

1995-Present American Society of Appraisers (ASA)

1995-Present Hawaii Economic Association (Former Officer and Director)

1994-Present Hawaii Estate Planning Council (Past President and Director)

1969-Present Hawaii Society of Certified Public Accountants (Served on Various Committees of HSCPA, currently member of Legislative and Management Advisory Services Committees)

1994-Present Institute of Business Appraisers (Certified Business Appraiser)

1996-Present Kaneohe Business Group (Past President and Director)

DEGREES, LICENSES & DESIGNATIONS

2009 Successfully completed extensive requirements to earn the designation of ASA (Accredited Senior Appraiser).

2008 Successfully completed extensive requirements to earn the designation of CFF (Certified in Financial Forensics).

2001 Successfully completed extensive requirements to earn the designation of CBA (Certified Business Appraiser).

1997 Successfully completed extensive requirements to earn the designation of ABV (Accredited in Business Valuation).

1995 Successfully completed training course and exams to be licensed as a Real Estate Salesperson in Hawaii.

1984 Successfully completed training course and general securities exams for the National Association of Securities Dealers (NASD) and the State of Hawaii.

1969 Successfully completed extensive requirements to earn the designation of CPA (Certified Public Accountant).

1965 Bachelors of Arts degree from Ball State University, Muncie, Indiana (honors program) major in accounting, minor in French.

RECENT SEMINARS AND STUDIES

2009 Advanced Business Valuation Conference, American Society of Appraisers

2008 AICPA / ASA Business Valuation Conference

2007 Advanced Business Valuation Conference, American Society of Appraisers

OTHER EXPERIENCE

1973-1984 The Webe Corp., Ltd & R.K. Marine, Inc.

Owner and Chief Executive Officer

Envisioned, researched, co-designed and supervised construction of 1,000 passenger catamaran used for evening dinner cruises off Waikiki. Selected and organized 70 member employee group to operate this and smaller 150 passenger catamaran. Sold ownership position to financial partner.

1956-1961 United States Air Force

Airman, Various Grades

Technical training in electronics and microwave transmissions. Served in France with S.H.A.P.E. Headquarters for 4 years. Learned to speak French fluently. Honorable discharge.

President's Qualifications

Certified in Financial Forensics, Accredited Senior Appraiser, Certified Business Appraiser