Certified Financial Planner in accordance with the IBCFP Code of Ethics and Standards of Practice and Disciplinary Procedures.

The marks identify those individuals who have met the rigorous experience and ethical requirements of the IBCFP, have successfully completed coursework at an IBCFP-registered institution and have passed examinations in -- the financial planning process, risk management, investments, tax planning and management, retirement and employee benefits, and estate planning.

The IBCFP is a non-profit corporation established in 1985 to serve and protect the public by maintaining and enforcing high standards of ethical professional conduct among Certified Financial Planner licensees. More than 23,000 financial planners are currently licensed to use these marks.

*** The Institute of Chartered Accountants of Bermuda has announced the following employment changes: Mr. John Peter Chiappa, Jr. has gone from being self-employed to Dorchester Realty; Mr. Donald George McLeod has left Bermuda Housing Corporation to join Chancery Management; and Ms Lezlie Anne Pimentel has gone from Independence Insurance to Hallett, Whitney & Patton.