Jay D. Crom, CPA, ABV, CIRA, CFE

Jay D. Crom, CPA, CFE, CIRA, ABV is a managing partner with Bachecki, Crom & Co., LLP in San Francisco and is admitted as an expert in the San Francisco, Oakland, San Jose and Santa Rosa bank- ruptcy courts in the areas of taxation, insolvency, valuation and transfers accounting. He has also served as an examiner in chapter 11 cases. Mr. Crom's practice has focused on closely held sole-proprietorship, partnership and corporate valuations, consulting and financial statement accounting, bankruptcy taxa- tion, transfers and insolvency analysis, and bankruptcy and receivership accounting since 1983. He is a member of ABI, the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the Association of Insolvency and Restructuring Advisors, the California Receiver's Forum, the National Association of Bankruptcy Trustees and the Bay Area Bankruptcy Fo- rum. Mr. Crom received his B.S.B.A. with an emphasis in accounting from California State University in Sacramento in 1980 and attended post-graduate taxation courses at Golden Gate University.