Jacob Richter, CPA Mr. Richter was born and raised in Michigan and graduated from Michigan State University in 1970 with a Bachelor of Arts degree. He entered the United States Air Force and after receiving an honorable discharge in 1973, he entered the University of Minnesota where he graduated with a Bachelor of Accounting degree in 1974. After graduating from the University of Minnesota, he relocated to Florida.   His work experience began with Coopers and Lybrand as a staff accountant. In 1979, Mr. Richter and  a colleague from Coopers and Lybrand started the firm of Hinkle & Richter, where he has been a partner since that time. His duties are that of the audit partner of the firm, specializing in general business and not for profit clients with experience in the area of Medicaid cost reimbursement. He is also responsible for all compilation and review engagements and the firm quality control systems.  Mr. Richter is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.