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$Description: Description: Description: C:\Users\Mirtha\Desktop\mirtha5.jpg$ Biographical Sketch...

$Description: Description: Description: C:\Users\Mirtha\Desktop\garrow.gif$ Professional Licenses and Designations

Certified Public Accountant (CPA), licensed by the State of Florida – 1973*

Accredited in Business Valuation (ABV), American Institute of CPA’s designation – 1998

Valuator Accredited in Litigation (BVAL) Institute of Business Appraisers designation - 1998

Accredited Senior Appraiser (ASA), American Society of Appraisers- 2000

Accredited in Business Appraisal Review (ABAR), Institute of Business Appraisers - 2011

Certified Business Appraiser (CBA) Institute of Business Appraisers- 2000

Real Estate Broker -2000

$Description: Description: Description: C:\Users\Mirtha\Desktop\garrow.gif$ Education

American Society of Appraisers, Business Valuation 201, 202, 203 and 204. ESOP Valuation.

Institute of Business Appraisers – Business Valuation in Litigation and Business Appraisal Review.

Masters of Science, Taxation, 1982 - Florida International University.

Bachelor of Business Administration, with a major in accounting (BBA) 1972 – University Of Miami.

Association of Insolvency and Restructuring Advisors – completed necessary courses for Certification in Distressed Business Valuation (CDBV)

$Description: Description: Description: C:\Users\Mirtha\Desktop\garrow.gif$ Employment

MGA Accountants & Consultants, Inc. - Present

MGA & Associates, Inc. – 2000 to present (Real Estate Company specialized in mergers and acquisitions)

Miami Dade College- Instructor, Professional Workforce Training, School of Community Education – 2009 – to present

Court Appointed Receiver, 1997 to present

Expert Witness, several cases, 1985 to present

Local Firms, Principal, 1984 to 1986.

Florida International University, Adjunct Professor Taxes, 1983

Grant Thornton, CPA, Manager in Charge, Tax Department, South Florida, 1982 to 1984.

Ernst & Young LLp, final position, senior tax manager, 1972 to 1982

$Description: Description: Description: C:\Users\Mirtha\Desktop\garrow.gif$ Professional Associations

Association of Insolvency and Restructuring Advisors

American Institute of CPA's

Florida Institute of CPA’s

American Society of Appraisers, Inc.

The Institute of Business Appraisers, Inc.

Estate Planning Council

Cuban American CPA’s

Colegio de Contadores

$Description: Description: Description: C:\Users\Mirtha\Desktop\garrow.gif$ Professional Activities

Board Member - Valuation, Forensic Accounting and Litigation Services Sections – FICPA

Board Member - Valuation, Forensic Accounting and Litigation Conference Sections – FICPA

Board Member – Institute of Business Appraisers Accreditation Board.

Board Member – American Society of Appraisers – Dade Chapter - current

Past Treasurer – CCIM Dade County District

Past Member Commercial Board – Realtor Association of Greater Miami and the Beaches

Past President - Estate Planning Council of Greater Miami

Past President, American Society of Appraisers, Miami Chapter

Past Business Valuation Examiner – American Society of Appraisers International Board of Examiners (2007)

AICPA, past member – 1999 Accredited in Business Valuation Exam Committee

Past member, FICPA Valuation and Litigation Committee

Past Chair, Technical and Special Projects Subcommittee, FICPA Relations with Florida

Bar

Steering Committee – 1998 Interamerican Accounting Conference

Past President, Greater Miami Tax Institute

Past President, American Society of Women Accountants, Dade Chapter

$Description: Description: Description: C:\Users\Mirtha\Desktop\garrow.gif$ Achievements

Accountant of the Year, Cuban Accountants
Commendation for devoted community service, B'Nai B'Rith
Commendation, CPA of the month, Cuban-American CPA's Association, Inc.
Commendation, Business Person of the Month, Asociacion Interamericana de Hombres de Empresa (AIHE)
Commendation for service to the community, City Miami
Commendation for service to the community, Dade County

$Description: Description: Description: C:\Users\Mirtha\Desktop\garrow.gif$ Community

Member of Institute of Business Appraisers Accreditation Board

Past Member -Community Occupational License Equity Study Commission – City of Miami

Past Member - Health Facilities Authority Board –City of Miami

Past Treasurer – Guardianship Program of Dade County, Inc.

Past Board Member – World Trade Center

Past Committee Member, Troop 43 – Belen Jesuit Preparatory School

Past Committee Member, Troop 305 – St. Rose of Lima School

Past Member, City of Miami Audit Advisory Committee

Past Treasurer, Cub Scout Pack 575 – Sts. Peter and Paul School

Past Member, Dade County Overall Economic Development Committee

Past Member, Hispanic Council - South Florida Water Management District.

Past Treasurer, Coalition for Integration of the Disabled

Past Treasurer, YMCA Jose Marti

Past President, Latin Business and Professional Women's Club

Past President, Cuban Women’s Club

Past Treasurer, Coconut Grove Sailing Club.

Past Board Member/ Steering Committee, Marian Center for the Developmentally

Handicapped

Past Board Member, Plymouth Preschool

Past Board Member, Interamerican Businessman Society

Past Board Member, Hispanic Heritage Week

Past Treasurer, Coral Gables Festival of the Arts

Past Treasurer, Hispanic Women's Leadership Alliance

Past Chair, City of Miami Central Service Cost Allocation Committee

Past Treasurer, National Organization of Women Business Owners, Inc.

Past Member, City of Miami Occupational License Tax Equity Commission

$Description: Description: Description: C:\Users\Mirtha\Desktop\garrow.gif$ Speaker

World Trade Institute - Foreign Taxation
Lorman Education Services - Business Valuation Topics
Miami Society of Life Underwriters
Ernst & Whinney Client Seminars
Colegio de Contadores de Cuba en El Exilio - US Taxation
Colegio de Contadores de Cuba en El Exilio - Business Valuation Topics
Cuban American CPA's - Taxation topics, Business Valuation Topics
Interamerican Accounting Conference - Business Valuation Topics, Litigation
American Society of Appraisers

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