3035 23rd St S #206 Fargo, ND 58103 Warren R. Honkola, CPA Phone (701) 306-2856 Fax (501) 665-7099 E-mail honkola@yahoo.com Education and Accreditations MBA, University of ND, Grand Forks, ND Certified Public Accountant North Dakota Certified Management Accountant Teaching and Work experience 2005 – 2007; Adjunct Instructor, North Dakota State University, Fargo, ND. Courses taught: Acct 201-202: Introduction to Accounting; Financial Accounting; Managerial Accounting. 2006 – 2007; Adjunct Instructor, Aakers College, Fargo, ND. Course taught: Introduction to Accounting, Auditing. 2003-2007 Tutor, Minnesota State Community and Technical College, Detroit Lakes, MN. Tutor for accounting classes, Microsoft Office products, math. 1998 - 2007 Honkola Consulting Provide consulting and pro-forma financial information for start-up businesses. Private investor and financial consultant on personal financial matters, such as taxes, benefits, retirement planning, monthly accounting, and billing. Extensive PC user. Part-time education course pretester for NASBA (National Association of State Boards of Accountancy). Constant learning has always been important to me. 2003 Enterprise System Implementation Module Lead, North Dakota State University, Fargo, ND. Lead member on accounting system transition (Peoplesoft) for North Dakota Higher Education. 2001-2002 General Ledger Implementation Senior Accountant Banner Health Systems, Phoenix, AZ Intregal member on the team transitioning two legacy general ledger accounting systems into one new GL for the newly merged healthcare chain called Banner Health Systems. Eight month temporary assignment in Phoenix involved expertise in Excel spreadsheet and Access in order to convert old accounts and balances for 110 companies within Banner to a GL product from Lawson software. Position ended with the successful close of the legacy systems into the new system. 1989-1998 Senior Accountant Lutheran Health Systems, Fargo, ND Directed and assisted in directing monthly financial reports for a rapidly changing health care chain. Created a PC approach and system to reporting and analysis. Key in training accounting department personnel on use of spreadsheet programs (Excel and other Microsoft products). Author of company fixed asset policy. Responsible for the accounting and reporting of the company's health and dental plan. Did “out of the box” activities such as assisting in the closing and relocation of out of state branch employees, performing due diligence work, and traveling to Banner locations to assist in accounting functions. Saw it as my goal to show others that rapid changes can be fun and exciting. Professional memberships American Institute of CPA’s, FM Society of CPA’s, UND Alumni Association. Other Boston Marathon, 2004-2007

Highlights: