DAVID J. BAYENS, CPA Dave is vice president and a director of Fortner, Bayens, Levkulich & Garrison, P.C.  He has over thirty years of experience providing accounting, tax and regulatory consulting services to financial institutions in the Rocky Mountain region.   Dave's experience and expertise cover a wide range of services such as:  Bank financial reporting issues Consultation on merger and acquisition engagements in areas including purchase accounting application, income tax considerations and ROI projections Quality Assurance Reviews Management reviews Profitability analyses, capital planning and holding company formations Due diligence reviews of management, loans and operations Dave has developed numerous computer applications for the Firm and client usage for various functions including:   Budgeting and forecasting Capital planning Fair value of financial instrument disclosures Automating loan review information gathering and testing Income tax accrual analysis and tax planning Audit analytical review, and Data base and analysis tools for the Firm's bank survey activities   Prior to joining the firm in 1979, Dave was associated with Alexander Grant and Company.    EDUCATIONAL BACKGROUND   Bachelor of Science in Accounting, University of Denver   PROFESSIONAL AFFILIATIONS   American Institute of Certified Public Accountants Colorado Society of Certified Public Accountants   Email contact: bayensd@fbl-cpa.com Phone: 303-382-5217