Robert C. Freely 4010 Boy Scout Boulevard, Suite 585 Tampa, FL 33607 rfreely@mgacpas.com Telephone: (813) 350-9600 Fax (813) 350-9630

General Background
Mr. Freely is a principal in the firm of Magnan Graizzaro & Associates, CPAs, LLC (MG & A). He has more than twenty years experience in the evaluation of business insurance claims in various areas of manufacturing, retail and service industries. He has given sworn testimony regarding the measurement of damages. MG & A currently has offices in New York, Boston, Chicago and Tampa. Mr. Freely manages the firm's Tampa office.

Education

Bachelor of Science, Accounting - 1980
Clarkson University
Potsdam, New York

Professional History
Magnan Graizzaro & Associates, CPAs LLC, August 2004 - Present
Principal
Carranza, Cowheard, Vega & Freely, P.A., August 1999 - July 2004
Partner in the Miami, Orlando and San Juan Offices of Carranza, Cowheard, Vega & Freely.
RGL Gallagher, January 1997 - July 1999
Senior Manager in the Miami and San Juan Offices of RGL Gallagher
Campos & Stratis, July 1995 - December 1996
Manager in the Miami office of Campos & Stratis
Campos & Stratis, March 1988 - June 1995
Manager in the New York City Office of Campos & Stratis
Liberty Mutual Insurance Group, December 1980 - February 1988
Special Auditor - Performed accounting investigations of selective business insurance claims for Liberty Mutual's Claims Department throughout North America.

Experienced in the determination and measurement of most forms of commercial losses, including:

Industry Experience