Mr. Cooke has practiced accounting since 1985. He gained extensive and valuable experience as a member of the professional staff of Arthur Andersen (NY) and later at Coopers and Lybrand in Washington, DC.   He also served as a manager in the accounting firm of Harvey & Company. As manager, he was responsible for accounting theory questions, tax problems and research. Mr. Cooke has extensive knowledge of many types of accounting and tax problems associated with closely held businesses. His expertise centers on solving financial statement presentation problems, planning for income tax deferral and providing accounting support services.  Mr. Cooke has for many years provided accounting and tax services to clients in New York, Washington DC, Los Angeles and Oakland California, solving complex tax, accounting and IRS problems.