As Comptroller of Northern Operations for

| Esso Resources, Gary Brennan plays a key

| role on the division’s senior management

| team. In addition to helping formulate and manage the long-term business plan for

| this vital operation, Gary has a leadership role in the areas of business practices, financial management, and information

| integrity. In such a rapidly changing business arena, it’s a role that demands

| both strong management skills and a

| singular personal commitment.

THE SOCIETY OF MANABEMENT ACCOUNTANTS

NEW BRUNSWICK 1-(800) 565-7198

NEWFOUNDLAND 1-(800) 565-7130

NOVA SCOTIA

(902) 422-5836

1-(800) 565-7198

PRINCE EDWARD ISLAND 1-(800) 565-7198

Gary Brennan Certified Management Accountant

| ON PLAYING TO WIN IN BUSINESS.

“Sports and personal fitness have always been an important part of my life. In competitive sports, you learn to appreciate the merits of other people's unique strengths. Working together towards a common goal, you can win in the most satisfying way possible — as a team. It's an outlook that applies to business too.

“Our management team is just that — a team. We are responsive to emerging industry and economic trends, and we modify our tac- tics to stay on track. With our approach, we get commitment and co-operation at every level. I feel good about that.

“I have to say that my CMA training is largely responsible for preparing me to do what I do today. As far as the new Accreditation Process is concerned, I believe it can only improve the future CMAs potential to excel in today’s competitive business world.

If vou want to play to win in business, do what Gary Brennan did.

Become a Certified Management Accountant.

SRL CT Certified Management Accountant