CURRICULUM VITAE 
 
STEVE Z. RANOT, CPA, CA•IFA, CBV 
 
MARMER PENNER INC. 
2 Bloor Street, Suite 2603, Toronto, Ontario  M4W 3E2 
 
Telephone: 416-961-5612   Fax: 416-961-6158 
E-mail: sranot@marmerpenner.com 
 
 
ACADEMIC AND PROFESSIONAL QUALIFICATIONS 
 
 
  Honours Bachelor of Commerce 
University of Toronto 
May 1986 
 
  Ontario Securities Course 
December 1987 
 
  Chartered Accountant 
Institute of Chartered Accountants of Ontario 
September 1988 
 
  In-Depth Income Tax Course 
Canadian Institute of Chartered Accountants 
January 1991 
 
  Chartered Business Valuator 
Canadian Institute of Chartered Business Valuators 
December 1993 (3rd highest mark in Canada) 
 
  Designated Specialist in Investigative and Forensic Accounting 
The Institute of Chartered Accountants of Ontario 
July 2000 
 
  Designated Specialist in Business Valuation 
The Institute of Chartered Accountants of Ontario 
March 2001