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ALAN S. ZELBOW, CPA has been in public accounting for over 30 years.  He earned his BS in business administration from Northeastern University and specializes in accounting, auditing and business planning.  Alan is active in professional organizations and has chaired technical committees.  He frequently acts as a consultant to accounting firms on technical and business issues.  Alan has served as the firm's representative to HLB International and as a partner in the firm's public company services section.