|  | LAWRENCE K. EILER, CA        PARTNER (ALTONA)   
                  Specialist in audits of large companies and public organizations.          Provides accounting and tax advice to owner-managed businesses and self-employed professionals.  —— 
         Prior to 1991, partner with May & Eiler for seventeen years. —— 
        Bachelor of Arts (Economics), University of Winnipeg, 1968 Chartered Accountant Manitoba, 1971Member of the Canadian Institute of Chartered Accountants since 1971
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