DAVID J. BAYENS Dave is vice president and a director of Fortner, Bayens, Levkulich and Co., 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 has had oversight responsibilities for bank audits and directors' examinations, and internal audit engagements for many years.  He participates in Quality Assurance Reviews of Firm engagements. He has lead engagements involving reporting under SEC requirements for merger filings, initial public offerings and periodic filings. Dave assists banks in management reviews, profitability analyses, capital planning and holding company formations. Through participation in the Bank Tax Institute and other experience, he also provides income tax planning services to client banks.   Consultation on merger and acquisition engagements in areas including income tax planning is another strong area of expertise for Dave as well as due diligence reviews of management, loans and operations. He is also experienced in analysis of income tax and accounting implications of proposed acquisitions.   Dave has developed numerous spreadsheet 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