Theodore H. Emmerich has been a member of AFG’s Board of Directors since 1988. He is Chairman of the Audit Committee. Prior to his retirement in 1986, he was managing partner of the Cincinnati office of the independent accounting firm, Ernst & Whinney. Mr. Emmerich is a Certified Public Accountant and is a member of several professional societies including the Ohio Society of CPA’s and the American Institute of CPA’s. He currently serves on several other organizations’ Boards and over the years has served as a volunteer director on a number of charitable organizations.