• I established Les Bates CPA, PC. (formerly Les Bates & Associates, Inc.) after five years of working for two of what were then known as the "Big 10" accounting firms. Currently, my practice has been limited to providing tax services to businesses and individuals along with assisting corporate management, on a non-independent basis, in implementing accounting rules and preparing quarterly and annual reports for SEC reporting, together with the work papers utilized by the independent C.P.A. firms in connection with their audits and quarterly reviews. The firm provides a broad range of non-independent accounting, and tax services to public and private corporations, The spectrum of clients consists of light manufacturing companies, oil and gas companies, mining and mineral exploration entities, real estate developers, contractors, alternative energy companies and private individuals. .• Additionally, I provide concurring review services to audit firms in connection with their client's SEC filings. • I have served as Chief Financial Officer of three OTC traded (fully reporting) oil and gas exploration companies, Executive Vice President of a public oil and gas exploration and drilling company and Chief Executive Officer of a fully reporting OTC traded light manufacturing company.