Timothy Oesch, CPA Tim graduated from Michigan State University in 1973 with a Bachelor of Arts in accounting. He received his certification on July 31, 1975. Tim has lived in the Lapeer area since 1974. He currently serves on the Board of Directors of Lapeer County Bank & Trust and the Family Literacy Center. He also is a member of the Lapeer Rotary Club.   Arthur R. Sieting, CPA Art graduated from Michigan State University in 1976 with a Bachelor of Arts in Accounting. He has been certified since November 1, 1978. Art has resided in the City of Lapeer since September, 1976. He is a member of the Lapeer Optimist Club and has served on the boards of various non-profit organizations throughout the past several decades, including eight years of service on the Lapeer Community Schools school board.