President, Partner, Chief Operating Officer, Treasurer, and member of the Board of Directors.  Joined VAN LIEW in 1991. Mr. Oates was a Certified Public Accountant who was previously with DiSanto, Priest & Co. from August 1985 to April 1991. Previous to that, he was a Senior Tax Consultant with Ernst & Whinney. Mr. Oates, a native of Rhode Island, has a BS/BA with a concentration in accounting from Boston University and is a graduate of the ABA National Trust School and member of the American Institute of Certified Public Accountants.