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Jim Horvath, Education • Bachelor of Mathematics (Double Honours - Math and Economics) - University of Waterloo, 1970 • Master’s of Business Administration (MBA) - McMaster University, 1974 • Qualified as a Member (CA) of the Institute of Chartered Accountants of Ontario, 1974 • Qualified as a Chartered Business Valuator (CBV) of the Canadian Institute of Chartered Business Valuators, 1977 • Qualified as a Member of the American Society of Appraisers, 1977 • Qualified as an Accredited Senior Appraiser (ASA) of the American Society of Appraisers1980 • Completed the five-year educational program with the Appraisal Institute of Canada, 1980 • Qualified as a Certified Real Estate Appraiser (CREA) of the National Association of Real Estate Appraisers, 1989 • Recertified as an Accredited Senior Appraiser (ASA) of the American Society of Appraisers, 1991 • Qualified as a Certified Fraud Examiner (CFE) of the Association of Certified Fraud Examiners, 1993 • Qualified as a Certified Commercial Real Estate Appraiser (CCRA) of the National Association of Real Estate  Appraisers, 1993 • Qualified as a Certified Appraiser-Senior (CA-S) of the American Association of Certified Appraisers, 1994 • Recertified as an Accredited Senior Appraiser (ASA) of the American Society of Appraisers, 1996 • Elected as a “Fellow” (FCBV) of the Canadian Institute of Chartered Business Valuators, 1998 • Recertified as an Accredited Senior Appraiser (ASA) of the American Society of Appraisers, 2002 and 2007.