KEY STAFF
 
l TERRY W. HUMPHRYES CPA, CIRA, CFE  President
l BETH B. ARNETT CPA  Partner
l WILLIAM L. TRUDEAU CPA Tax Manager


TERRY W. HUMPHRYES, CPA, CIRA, CFE, PRESIDENT

Terry Humphryes founded his own accounting firm in 1977 and today operates under the name of Humphryes & Arnett, P.C. He enjoys offering clients a comprehensive service which provides the client with an advisor who can assist with accounting and non-accounting matters. He is personally involved to varying degrees with all client matters and will make himself available for meetings at the client's convenience with little notice. This approach is the
reason the Firm's client retention is extremely high and is the foundation of the Firm's growth.

His experience in a variety of client services is what makes his input into client matters so important. Client matters in which he is frequently involved include but are not limited to:
l banking negotiations
l business formation
l buy-sell agreements
l buying and selling businesses
l cash flow studies
l estate planning
l fringe benefit set-up and administration
l investment consulting and performance monitoring long-range planning
l operational and tax planning
l owner compensation
l personal financial planning
l reorganizations
l securing financing
l wealth accumulation
Since 1978, Terry has developed an expertise in litigation support, bankruptcy reorganization and insurance receiverships. These areas have provided significant experiences that have helped Humphryes be a better advisor to the Firm's successful client base.

In providing the specialty services, he has assisted in operating, selling and reorganizing entities; and in the litigation arena, he has gained valuable insights in how to advise clients in litigation prevention and/or planning procedures.

Terry is a 1974 graduate of the University of Alabama. He holds certifications as a Certified Public Accountant (CPA), Certified Insolvency Reorganization Accountant (CIRA) and a Certified Fraud Examiner (CFE). He is a member of the American Institute of Certified Public Accountants (AICPA), the Association of Insolvency Accounts (AIA), the American Bankruptcy Institute (ABI), the Alabama Society of Certified Public Accountants (ASCPA) and the Association of Certified Fraud Examiners (ACFE). He is a past chairman of the ASCPA's Small Business Committee. He was nominated and selected to serve on the 1989 Birmingham Area Chamber of Commerce Leadership Development group which is comprised of 40 accomplished business people under 40 years of age. Terry is a past president of the Action Civitan Club of Birmingham.

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BETH B. ARNETT, CPA, PARTNER

Beth Arnett is a Certified Public Accountant with twenty years experience in public accounting. In 1983, she graduated from the University of Tulsa in Tulsa, Oklahoma and received a B.S. degree with a major in accounting. She began her accounting career with the largest local firm in Tulsa, Oklahoma and after six years, moved to Birmingham, Alabama and joined Humphryes & Arnett, P.C., CPA's where she became a partner in January of 1997.

Her experience includes serving a wide range of clients from small, fast-growth, emerging companies to large, complex entities operating in multiple states. She has experience serving numerous non-profits, insurance, manufacturing, wholesale, retail, transportation, service, professional and health care providers. Her areas of expertise and extensive tax work include research and compliance, tax planning for closely held businesses and their owners, audit and accounting services. She also provides advisory services such as assistance in business planning, projections, budgets, accounting system design, training in-house accountants, preference searches and recovery of assets, liaison dealings with attorneys and bankers in real estate negotiations, operations management and consulting, preparation of financial information and litigation discovery services. On numerous occasions, she has participated, along with a team of other professionals, in the successful reorganization of a number of businesses.

Beth was nominated and selected to serve on the 1991 Birmingham Area Chamber of Commerce's Chamber Leadership Development group and was asked to serve as the Chairman for the same group for 1992. Beth currently serves on the Chamber's Finance and Taxation Committee. She is a member in good standing of the American Institute of Certified Public Accountants, (AICPA), Alabama Society of Certified Public Accountants (ASCPA) and the Oklahoma Society of Certified Public Accountants (OSCPA). In 2000, Beth was named one of the Birmingham Business Journal's "Top Forty Under Forty".

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WILLIAM L. TRUDEAU, CPA, TAX MANAGER

Bill Trudeau has ten years of public accounting experience since graduating from Illinois State University in 1993. As a staff accountant, he specializes in small business accounting and taxation. In addition, he has extensive experience in individual taxation. Prior to his public accounting career, he served in the United States Marine Corps for eight years in the fiscal and supply fields. He is the current treasurer of the local Howlin "Mad" Smith Detachment of the Marine Corps League and is a member of the American Institute of CPAs and the Alabama Society of CPAs.

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2901 SECOND AVENUE SOUTH, STE. 220 - BIRMINGHAM, AL 35233
(205) 251-1201 Fax (205) 251-1203