CERTIFICATIONS


1. On November 22, 1989, the Association of Certified Fraud Examiners certified Dirk von Guenthner as a Certified Fraud Examiner.

2. On June 20, 1994, the American Board of Forensic Examiners recognized Dirk von Guenthner as a Board Certified Forensic Examiner.

3. On October 24, 1994, the American Board of Forensic Examiners recognized Dirk von Guenthner as a Fellow of the Board of the American Board of Forensic Examiners.

4. On October 9, 1997, the American College of Forensic Examiners recognized Dirk von Guenthner with the designation of Diplomat of the American Board of Forensic Accounting.