DANIEL DIBELLA, CPA Dan is a Certified Public Accountant and a shareholder at Fortner, Bayens, Levkulich & Garrison, P.C. For eleven years, Dan has provided accounting, tax and consulting services exclusively to financial institutions.   Dan is responsible for designing and directing various audit and advisory engagements, and his areas of focus include the following:   Financial reporting - including opinion audits and directors’ examinations Internal controls - including internal audits, FDICIA and SOX 404 engagements Risk assessment – including operations analyses and management studies   EDUCATIONAL BACKGROUND   Bachelor of Science in Accounting, University of Colorado at Boulder   PROFESSIONAL AFFILIATIONS   American Institute of Certified Public Accountants Colorado Society of Certified Public Accountants Community Banking Advisory Network, member of Executive Committee Email Contact: dibellad@fbl-cpa.com Phone: 303-382-5226