|    Manohar
                L. Daga, CPA President
 Client Service Executive
   Mr. Daga is the president of 
				Dingus and Daga, Inc. Among his many shared administrative 
				responsibilities, he is one of the key executives responsible 
				for our Tax, Compilation and Review practices. Manohar has been 
				with our firm since 1971 and became a partner in 1975.
                   He has extensive experience in a 
			  wide range of areas including tax, financial planning, budgeting 
			  and other consulting services. The client mix serviced by Manohar 
			  includes proprietorships, partnerships, corporations, nonprofit 
			  organizations and various health and welfare organizations.
 He is a member of the American Institute of Certified Public 
			  Accountants and the Ohio Society of Certified Public Accountants. 
			  He is a graduate of Leadership Cleveland. He was appointed to the 
			  Ohio Board of Accountancy by Governor George V. Voinovich for a 
			  seven year term starting in December 1995, and served as the chair 
			  of the Board for the 2000-2001 fiscal years. He has served on the 
			  Nominations, Examinations and Ethics Committees of the National 
			  Association of State Boards of Accountancy.
   He has served on the Content 
			  Committee and Regulations Subcommittee of the Board of Examiners 
			  for the Uniform CPA Examinations and was the chair of the 
			  Regulations Subcommittee. Additionally, he has served on various 
			  committees and has given some of his time to teaching accounting 
			  courses at Myers University and participated in numerous workshops 
			  and career programs..
 INDUSTRY FOCUS NonprofitPrivately Owned Businesses
 Personal Service Corporations
 AREA OF
                PRACTICE Manohar has experience in a wide 
				range of industries, including nonprofit agencies, private 
				foundations, nursing homes, manufacturing, construction and 
				personal service corporations.
 EDUCATION BS, Accounting, Myers University, and is a Certified Public Accountant and is in full compliance with the Continuing Professional Education requirements.
 
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