Mr. Spielmann was a principal of the consulting firm Freeman & Mills, Incorporated. Freeman & Mills and PHB combined their practices in 1994. Previously, Mr. Spielmann was a partner in the litigation services group of Price Waterhouse, following his tenure as an auditor there.

Mr. Spielmann's audit experience includes participation in and supervision and administration of audit engagements of public and private company clients in a variety of industries. While at Price Waterhouse, Mr. Spielmann was responsible for the development of all in-house audit continuing education programs. He also participated in a variety of projects designed to improve Price Waterhouse's audit effectiveness and efficiency.

Mr. Spielmann, a Certified Public Accountant and a member of Beta Gamma Sigma, holds a B.S. in accounting and an M.B.A. from the University of California, Los Angeles.