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Shareholders

David B. Lowen, CPA
President & Shareholder

dlowen@fflc.com

Background & Experience:

◊ Bachelor of Science Degree in Accounting, Magna Cum Laude at James Madison
   University

◊ Is responsible for Tax Practice and Estate Planning
◊ Over 36 years of experience in public accounting
◊ Extensive experience in individual, trust and estate tax as well as partnership,
   corporate and multi-state returns with an emphasis in professional practices, real
   estate, construction, quarries, non-profit and manufacturing entities

◊ Auditing and consulting experience in most of the above-listed industries
◊ Small business services providing payroll, monthly accounting and consulting

Professional Memberships:

◊ American Institute of Certified Public Accountants

◊ Virginia Society of Certified Public Accountants
◊ Former Board Member & Vice President of the VSCPA
◊ Former President of the Roanoke Area Chapter

Community Involvement:

◊ South County Women’s Lacrosse Board Member & Treasurer

◊ Voted “Super CPA” in Virginia Business Magazine in both individual tax and estate
   and trust areas

◊ Voted “Best Local CPA” in Roanoker Magazine