Fred is a Certified Public Accountant licensed in the State of Missouri. After graduating from the University of Missouri - Columbia with a Bachelor of Science degree in Business Administration, Fred was employed as an accountant and later became a partner in a private CPA firm in Boonville. He became a licensed CPA in 1974. In 1981, Fred left this partnership to form Gerding, Korte and Chitwood, CPA's with Bob Gerding and Joe Chitwood. Fred has considerable experience in governmental and school audits, and his audit client base consists primarily of governmental entities. He has attended numerous seminars and conferences related to governmental auditing requirements and techniques.