PERSONNEL: CAPAs MORRIS, GARMS ATTEND TRAINING SESSIONS

Cheryl A. Morris and Jennifer Garms, of Schott & Van de Ven, Certified Public Accounts have attended training courses.

Garms attended a two-day, Missouri Society of CPAs Fall Tax Institute, where changes in tax laws and new developments on tax return preparation and planning were discussed.

Morris completed two continuing education courses, sponsored by the Tennessee Association of CPAs -- "Analytical Procedures for Small Business Engagements" and "Guidelines to Reporter and Disclosure Problems of Small Businesses."

Schott & Van de Ven is at 1020 N. Kingshighway, Suite D., in Cape Girardeau, with satellite offices at Marble Hill, Mo., and Marion, Ill.