PRESENT POSITION

Audit Director
Medical Services Director

EDUCATION

Bachelor of Business Administration
    with a Major in Accounting

University of Memphis

CERTIFICATIONS

Certified Public Accountant
(Tennessee and Arkansas)

PROFESSIONAL EXPERIENCE

Mr. Cullinan has primary responsibility of audits in a variety of fields including the medical industry, wholesale distribution, manufacturing, not-for-profits, retail, and pension and profit sharing plans. He is in charge of Cannon & Company's Medical Advisory Service Group. He, also, has prepared corporate, non-profit, individual and partnership tax returns and performed management services for small businesses.

PROFESSIONAL ASSOCIATIONS,
    ACTIVITIES AND ACCOMPLISHMENTS

Member of American Institute of Certified Public Accountants

Member of Memphis Chapter of Tennessee Society of Certified Public Accountants (TSCPA)

Member of Medical Advisory Committee (CPA Associates)

Member of Health Care Financial Management Association

Member of the Peer Review Committee (TSCPA)

Past Member of the Continuing Professional Education Committee (TSCPA)