Martineau & Company's credentials include membership in the Division of CPA Firms for the American Institute of CPA's, and was a member of both the Private Company Practice Section (PCPS) and the SEC Practice Section (SECPS) for over 18 years. The purpose of the Division is to strive for professional excellence to assure the public of quality accounting and auditing, through effective peer review and continuing education programs. With the enactment of Sarbanes-Oxley legislation and subsequent government oversight and enforcement, we withdrew our membership in the Division of CPA Firms and ceased our audit services after 2002.






Leland A. Martineau individual credentials:

	Associate in Commercial Science Degree in Accounting (ADA), Stevens Henager College.
	Completed course of study for Washington College of Law Masters of Taxation Degree, (however did not complete the final testing requirements for Masters of Taxation Degree designation).
	Bachelor of Arts in Accounting (BAA) graduated Summa Cum Laude, Richmonds University.
	Master of Business Administration (MBA) graduated Summa Cum Laude, Richmonds University.
	Master of Arts in Taxation (MAT) graduated Summa Cum Laude, Richmonds University.
	Licensed as a Certified Public Accountant with Utah Department of Commerce Division of Professional Licensing for over four decades.
	Licensed as a Certified Public Accountant with Idaho Department of Law Enforcement for over three decades (allowed license to lapse in 2001).
	Membership in the Utah Association of Certified Public Accountants for over four decades.
	Membership in the American Institute of Certified Public Accountants for over four decades.
	Membership in the Idaho Association of Certified Public Accountants for over three decades (allowed membership to lapse in 2001).
	Three years of service on the Professional Ethics Committee of the Utah Association of CPA's; and served one year as Chairman.
	Two years of service on the Taxation Committee of the Utah Association of CPA's.
	Three years of service on the State Legislation Committee of the Utah Association of CPA's.
	One year of service on the Professional Ethics Independence Sub-committee of the American Institute of CPA's.
	Registered as a QuickBooks Professional Advisor.