Kirk N. Applegate joined the Firm in 1981 upon earning his B.A. degree in accounting from Rutgers University.  He was admitted as a Partner of the Firm on July 1, 2003.  Mr. Applegate has experience in governmental accounting specializing in audits of municipal governments, school districts and municipal utility authorities. Experience: Mr. Applegate is currently responsible for the audits of six municipalities, three school districts, two municipal utility authorities and two not for profit organizations. His audits of municipalities and school districts are subject to the requirements of the Single Audit Law. He has had experience in the preparation of arbitrage calculations for debt issues.  He was also instrumental in the development of our company's audit work programs for Authorities.  He participates in our Company’s Continuing Education Programs and has successfully completed the American Institute of Certified Public Accountant’s courses to obtain a Certificate of Educational Achievement in Government Accounting and Auditing. Membership in Professional and Civic Organizations: Mr. Applegate is a member of the American Institute of Certified Public Accountants, the New Jersey Society of Certified Public Accountants and New Jersey Registered Municipal Accountants Association. He is a Stratford Athletic Organization board member and is a past member of the Laurel Springs volunteer fire department.  Mr. Applegate and his family reside in Stratford.