Upon the resignation of the incumbent CFO, FLG was contacted by the CEO at the suggestion of the chairman of the audit committee. Three days later Cal Hoagland was engaged at the company as the interim CFO until a permanent replacement could be found. During the 17 months of the engagement, Cal functioned as the permanent CFO: he filed 5 Form 10-Qs, one Form 10-K, he oversaw the preparation of the proxy and the annual report, conducted numerous earnings calls, oversaw and completed the 2008 audit and quarterly reviews during the term of the engagement. He also worked with the senior management team and brought additional insight into the company’s cost structure and management reporting. Further, as part of this engagement, Cal mentored the finance staff and the corporate controller, who was promoted to CFO at the conclusion of the engagement.