Mr. Tingey, CPA, is the former Director of Performance Management and Controller of Metals Recycling & Steel Manufacturing at Schnitzer Steel Industries, Inc., a global leader in the recycling of ferrous and non-ferrous metals. Previously Mr. Tingey was Internal Audit Director at PacifiCorp (a Berkshire Hathaway subsidiary) and Technical Accounting & Business Controls Manager at Interwest Mining, PacifiCorp’s Fuel Resources Unit. Mr. Tingey was a former Audit Manager in charge of LKA’s audit and financial reporting at HJ & Associates, LLC in Salt Lake City. Prior to that, Tingey held Senior Auditor positions at Arthur Andersen and Deloitte & Touche.