STAFF

FIRM MEMBERS AND THEIR QUALIFICATIONS

 RANDY McRAE, Esq., CPA received his B.S. in accounting from Bowie State College in 1981 and his J.D. from Catholic University in 1987.  Mr. McRae is licensed to practice law in Washington, D.C. and the state of Pennsylvania and before the United States District Court in Baltimore.  He is also a Certified Public Accountant licensed in the state of Maryland. Prior to organizing the firm, Mr. McRae litigated personal injury cases and later served as managing partner of Temple & McRae.  He also served as a tax attorney with IRM; Inc. where he was responsible for federal, state and local income tax research, analysis and management and developed corporate IRS rapport to enhance IRM's tax planning and strategies.

Mr. McRae was a senior tax accountant with the Federal Home Loan Mortgage - -Corporation in 1988 and 1989, where he prepared and reviewed tax workpapers, and drafted tax requirements for transactions involving REMICS, OID, and secondary market securities.

Between 1982 and 1986 Mr. McRae worked in the accounting firm of Ernst & Whinney as a senior auditor and tax consultant.  He supervised and implemented audits, and prepared tax returns for large diverse clients.  Other duties included reorganizational problems in his clients' operations and problem solving through an understanding of established accounting principles.  Major areas served included banks and savings and loans.

Immediately following college, Mr. McRae was employed as a utilities auditor with the Federal Energy Regulatory Commission ("FERCII) in San Francisco, California.  There he performed compliance audits and selected reviews under the Federal Power Act.  While and the FERC, Mr. McRae developed an extensive knowledge of energy ­related accounting regulations and rate-making policies.  Mr. McRae's practice includes financial and compliance audits, tax representation, municipal financing, complex civil and commercial litigation and bankruptcy.