James H. Brant

WORK EXPERIENCE: Deloitte & Touche LLP - September 1994 to Present. · Certified Public Accountant, State of Kentucky and Ohio · Manager - Real Estate Services - July 2001 transferred from the Cincinnati office to serve in the Management Development Program in the Deloitte & Touche National Office. Work directly for the National Audit Partner for Real Estate. Responsibilities include real estate technical consultations, development of professional accounting standards, practice office support and training, and development/maintenance of the Firm's real estate related audit software. Relevant Experience: · Actively assist task forces of the American Institute of Certified Public Accountants (AICPA) on developing real estate related professional accounting standards. · Currently assisting the following AICPA task forces: Accounting for Investors' Interests in Unconsolidated Real Estate Investments Time Share Accounting Capitalization of Certain Costs Related to Property, Plant & Equipment · Responsible for the annual update and release of Deloitte & Touche real estate related audit software, and the "Real Estate Accounting and Reporting Manual." · Provide training to the Firm's practice offices, other real estate trade organizations and companies on real estate accounting and auditing issues. EDUCATION University of Kentuck Bachelor of Science degree in Accounting