William Carothers has over 30 years of experience in public accounting and financial planning. He has expertise in both GAAP and GAAS issues, SEC matters and the evaluation of internal control systems. He graduated with honors from Purdue University (BA) and obtained a master of science degree from the University of Wisconsin.

He is a certified public accountant in New York, Ohio, Connecticut, and Wisconsin, a member of the American Institute of Certified Public Accountants ("AICPA") and the Connecticut Society of CPAs, a Certified Financial Planner ("CFP") and a member of the Financial Planning Association and the Personal Financial Planning Division of the AICPA.

Mr. Carothers' accounting experience includes 9 years with KPMG Peat Marwick ("KPMG") and 14 years with McGladrey & Pullen, LLP ("M&P"). He spent 6 years in the national office of KPMG where he worked on the development of microcomputer tools to document and evaluate internal control systems, provided guidance to KPMG offices on SEC matters, assisted KPMG offices to simplify documentation and audit procedures for small businesses, and served as the firm's representative at meetings of the Financial Accounting Standards Board ("FASB").

At M&P he was a general service partner with audit responsibilities for manufacturing, not-for-profit, SEC, and international clients, the Partner in charge of the New York/Connecticut unit (1989-1991), and the audit and accounting partner for the Los Angeles economic unit (1997-1998). Since 1998 Mr. Carothers has continued his sole practice consisting of attestation services, peer reviews of public accounting firms, and financial planning.

Mr. Carothers' industry expertise includes manufacturing, distribution, service organizations (domestic and international), and not-for-profit organizations. He has significant experience in SEC matters, SEC filings, and Initial Public Offerings.

He frequently serves as an economic expert in litigation matters relating to antitrust economics and has extensive experience in analyzing economic issues in matters involving possible class certification.

Please contact Mr. Carothers at info@spectrum-consulting.com.