EBPAQC Firm Members M through S - aicpa · PDF fileMark P. Paquin 617-694-4056 markpaquin@...

Firm enrollment as of April 30, 2018 – M through S

The AICPA Public Peer Report File is available on AICPA website at https://peerreview.aicpa.org/public_file_search.html

Member Firm Partner Contact

M&R CPAs, LLP 882 3rd Avenue, Suite 3S, Unit #2 Brooklyn NY 11232

John C. McCreery 929-337-8740 john@mandrcpas.com

M. Green and Company LLP 3900 W Caldwell Ave Visalia CA 93277-9249

Nicole A. Centofanti 559-627-3900 ncentofanti@mgreencpas.com

M.K. Jeffers & Company PO BOX 116 New Albany OH 43054-0116

Kevin Jeffers 614-855-5300 kevin@mkjeffers.com

M. Thomas Buxton III, CPA PC 4430 NW 50TH ST STE E Oklahoma City OK 73112-2295

Merwin Buxton 405-842-1120 tom@buxtoncpa.com

Macpage LLC 30 Long Creek Drive South Portland ME 04106

Laurie A. Daigle 207-774-5701 x 304 lad@macpage.com

Machen, McChesney & Chastain, LLP 1820 E University Dr Auburn AL 36830-5230

Michael Don Machen 334-887-7022 whughes@mmcfirm.com

MacNell Accounting & Consulting, LLP 9436 Springfield Ave Evanston IL 60203

Thomas Caplice 847-675-3100 tcaplice@macnellcpa.com

Madsen, O'Meara and Company, PC 10800 Lyndale Avenue South, Suite 250 Bloomington MN 55420

Joseph O’Meara 952-881-9111 jomeara@moc-cpa.com

Maffei, Masiello & Company, P. A. 5 Cold Hill Road S Mendham NJ 07945

Thomas N Masiello 201-543-6055 tmasiello@m-mcpa.com

Maginnis & Carey LLP 220 NW Second Ave Ste 1000 Portland OR 97209-3971

Stephen J. Galati 503-227-0519 sgalati@maginnis-carey.com

Maginnis, Knechtel & McIntyre LLP 300 W. Colorado Blvd Pasenda CA 91105

James Balbin 626-449-3466 jbalbin@m-k-m.com

Mah & Associates, LLP 201 California Street Ste 411 San Francisco CA 94111

Yolanda C. Aquino 415-982-9999 yolanda@mahllp.com

Maher & Company P C 101 S Hanley Rd STE 1325 Saint Louis MO 63105-3435

Steven L. Meyer 314-726-0626 smeyer@maherco.com

Maher Duessel 503 Martindale Street, Suite 600 Pittsburgh PA 15212

Jeffrey Kent 412-535-5539 jkent@md-cpas.com

Mahle, Wack, Zaidain & Co., PLL 228 Byers Rd Ste 300 Miamisburg OH 45342-3675

David K. Holzapfel 937-866-2533 david@wmz-cpa.com

Mahoney, Ulbrich, Christiansen & Russ, P. A. 10 River Park Plz Ste 800 Saint Paul MN 55107-1222

Lance J. Brock 651-281-1873 lbrock@mucr.com

Maier Grabuski LLP 985 Old Eagle School RD STE 512 Wayne PA 19087-1712

Willis P. Maier 610-420-7393 wmaier@mgllpcpa.com

Maillie, LLP PO Box 680 Oaks PA 19456

Edward Fronczkowski 484-875-6031 efronczkowski@maillie.com

Major, Morrison & David, Certified Public Accountants PO BOX 190 New Roads LA 70760-0190

John L. Morrison, III 225-638-4531 jlm@mmdcpa.com

Malcolm M. Dienes, LLC 701 Metairie Rd Metairie LA 70005-4045

John W Theriot 504-588-9288 jtheriot@mmdcpa.net

Malloy, Montague, Karnowksi, Radosevich & Co., P.A. 5353 Wayzata Blvd Ste 410 Minneapolis MN 55416-3674

Victoria Holinka 952-545-0424 vholinka@mmkr.com

Malnory, McNeal and Company, PC 5016 McKinney Ave Ste 100 Dallas TX 75205-3448

Mark Winslow 214-559-0784 mwmalnory@malnorymcneal.com

Maloney & Associates, P.L.L.C PO Box 520 Kingswood WV 26537-0520

Pamela J. Schwer 304-329-2752 pam@maloneyandassociates.com

Maloney + Novotny LLC 1111 Superior Avenue, Ste 700 Cleveland OH 44114

Christopher Villari, CPA 216-363-0100 cvillari@maloneynovotny.com

Maloney, Wright & Robbins 150 Westmount Drive Farmington MO 63640-2970

Arthur Robbins 573-756-6656 arthur.robbins@mwrcpas.com

Malvin, Riggins & Company, P. C. 2809 Boston St Ste 440 Baltimore MD 21224-4957

Kathy Lightner 757-881-9600 lightner1@cox.net

Maner Costerisan PC 544 Cherbourg Ste 200 Lansing MI 48901

David Michael Raeck 517-323-7500 draeck@mcecpa.com

Manfre CPA PC 84 Business Park Dr Ste 206 Armonk NY 10504

Joseph E. Manfre 914-730-0700 x 12 jemanfrecpa@manfrecpa.com

Mann, Urrutia, Nelson, CPA's & Associates, LLP 2515 Venture Oaks Way Sacramento CA 95833-4235

Michelle O Nelson 916-929-0540 mon@muncpas.com

Mann, Weitz & Associates, LLC 111 Deer Lake Road Suite 125 Deerfield IL 60015-5109

Davida Finkle 847-267-3400 dfinkle@mannweitz.com

Manning & Associates CPAs, LLC PO BOX 13449 Dayton OH 45413-0449

John M Keller 937-898-3167 x 23 jkeller@manningcpallc.com

Manning Silverman & Co. 175 Olde Half Day Rd Ste 290 Lincolnshire IL 60069-3074

Wayne E. Silverman 847-459-8850 wsilverman@manningsilverman.com

Mansperger, Patterson & McMullin 1222 E Baseline Rd Ste 200 Tempe AZ 85283-1434

Bradley W. Enos 480-294-6802 enos@mpmcpa.com

Manuel DaRosa, CPA 145 Broadway Taunton MA 02780-2544

Manuel Darosa 508-977-4872 mdarosa@darosatax.com

Manzi & Associates, LLC 855 Turnpike Street North Andover MA 01845

Jeannie M. Mickel 978-975-1099 jmickel@manziassociates.com

Marc B Freedman CPA P C 215 W 95th ST APT 2R New York NY 10025-6340

Marc B. Freedman 212-678-2418 mbf@mbfcpa.com

Marc L Montaruli 104 Long Beach Rd FL 2 Island Park NY 11558-1496

Marc L. Montaruli 516-889-0300 marc@mlmontarulicpa.com

Marcia Jackson Hein CPA 5922 Bromborough Drive Windsor CO 80550

Marcia Hein 970-775-7332 Marcia@mjh-cpa.com

Marcum LLP 10 Melville Park Road Melville NY 11747

Barbara Sena 305-377-4228 Barbara.Sena@marcumllp.com

Mardo, Lachapelle & Palumbo, LLP 221 Broadway Providence RI 02903-3017

Timothy J. Murray 401-274-8400 tim@mlcpa.com

Margolin, Winer & Evens LLP 400 Garden City Plz Ste 500 Garden City NY 11530-3317

Thomas Rosenthal 516-240-4371 trosenthal@mwellp.com

Mari Huff CPA, PA 218 SE Osceola St Stuart FL 34994-2211

Mari E. Huff 772-888-2042 m.huff@marihuffcpa.com

Marilee Lau CPA PO Box 878 Kentfield CA 94914

Marilee Lau 415-706-6331 lau.marilee@gmail.com

Marion & Black, LLC 1200 E High St Ste 308 Pottstown PA 19464-4954

Michael J Black 610-970-8801 mike@marionandblack.com

Mark Anderson, CPA 3509 Coffee Rd Ste D-10 Modesto CA 95355-1358

Mark R. Anderson 209-527-2233 mark9295@sbcglobal.net

Mark Escoffery P. A. 8645 N Military Trl Ste 503 West Palm Beach FL 33410-6296

Mark A.H. Escoffrey 561-627-1404 escofferypa@gmail.com

Mark P. Murphy & Associates 1051 Old Henderson Rd Ste A Columbus OH 43220

Mark P. Murphy 614-459-3182 mark@markmurphycpa.com

Mark P. Paquin, CPA PC 10 Oak St Braintree MA 02184-4615

Mark P. Paquin 617-694-4056 markpaquin@comcast.net

Markham, Mitchell & Stroud, PLLC PO Box 10788 Goldsboro NC 27532-0788

Ralph Stroud 919-778-6974 rstroud@mbmcpas.com

Marks Paneth LLP 685 Third Avenue New York NY 10017-6701

Salvatore Collemi 212-201-2210 scollemi@markspaneth.com

MarksNelson LLC 7701 College Blvd Overland Park KS 66210-1866

Donald M Towle 913-498-8000 dtowle@mnvccpa.com

Marlow C. Hunter P.C. 1426 Chicago Avenue Ste 2N Evanston IL 60201

Marlow C. Hunter 214-207-6958 marlow@marlowhunter.com

Marmann & Associates P.C. PO BOX 567 Sheffield AL 35660-0567

Fred K. Marmann 256-381-1473 fmarmann@marmanngroup.com

Marr and Company P. C. 1401 E 104th Street Ste 100 Kansas City MO 64131-4507

Jason D. Louk 816-363-8700 jlouk@marrandcompany.com

Marrs, Sevier & Company, LLC 230 S Holland St Lakewood CO 80226-2837

Joanne P. Mathisen 303-922-6654 joanne@marrs-sevier.com

Marshall Vander Linden CPA, PLC PO Box 22022 Clive IA 50325

Marshall Vander Linden 515-226-1460 mvlcpa@qwest.net

Martin M. Sacks & Associates 4775 Linglestown Rd Ste 100 Harrisburg PA 17112-8556

Andrea Johnson 717-657-1300 adj@mmsacpa.com

Martin Starnes & Associates, CPAs, P.A 730 13th Avenue Drive SE Hickory NC 28602

Paula Hodges 828-327-2727 phodges@martinstarnes.com

Martin Werbelow LLP 300 North Lake Ave Pasadena CA 91101-4106

Erich Rail 626-577-1440 erail@mwco.com

Martin, Dolan & Holton, Ltd. 4435 Waterfront Dr Ste 200 Glen Allen VA 23060-6720

Joseph F. Hock 804-346-9595 jhock@mdhltd.com

Martin, Hood, Friese & Associates, LLC 2507 S Neil St Champaign IL 61820-7713

Denise V Martin 217-351-2000 denise@mhfa.net

Martindale Keysor & Co., CPA's PLLC PO Box 2986 Plattsburgh NY 12901-0269

Rick N. Martindale 518-563-7717 mkc1@westelcom.com

Martinelli & Company, LLC 617 Waterside Drive Hypoluxo FL 33462-6179

Keith Suckno 561-740-8114 ksuckno@martinellicpa.com

Martinet Recchia 5000 E 345TH ST Willoughby OH 44094-4611

Joseph E. Recchia 440-942-3900 jrecchia@martinetcpa.com

Martinez, Rosario & Co., LLP 115 E Travis St Ste 1400 San Antonio TX 78205-2451

Ismael N. Martinez 210-2771898 milo@milocpa.net

Martini & Martini, CPA's P.A. 1135 E Chestnut Ave Vineland NJ 08360-5001

John R. Martini 856-691-8934 x 204 john@mmcpa.net

Martini Iosue & Akpovi, LLP 16830 Ventura Blvd Ste 415 Encino CA 91436-1717

Chris Passmore 818-789-1179 chris@miacpas.com

Martz & Wilson, LLP 712 Hanley Industrial Ct Brentwood MO 63144-1904

Christopher M. Hook 314-646-1040 hook@mwstlcpa.com

Marvin and Company, P.C. 11 Bristish American Blvd Latham NY 12110

Alan Clink 518-785-0134 aclink@marvincpa.com

Mary M. Ulbrich 4236 Windsor Bridge Pl New Albany OH 43054-7007

Mary M. Ulbrich 614-933-0775 mmulbrich@yahoo.com

Massimore Magnuson & Associates P.C. 11440 W. Center Rd Ste B Omaha NE 68144-4483

Rodney Anderson 402-334-0600 x 109 ra@mma-cpa.com

Massey, Itschner & Co., PC 707 Hill Country Dr Ste 118 Kerrville TX 78028-5910

Alan Massey 830-257-5330 amassey@micocpa.com

Massood & Company 12 Furler Street Totowa NJ 07512-1843

Michael Massood 973-256-8001 mmassood@massood.com

Master, Sidlow & Associates, P.A. 2002 W 14TH St Wilmington DE 19806-2408

Michael T McCudden 302-652-3480 mmccudden@mastersidlow.com

Mather & Co CPAs, LLC 9100 Shelbyville Rd Ste 200 Louisville KY 40222

Jack Schaefer 502-429-0800 jschaefer@matherandcompany.com

Mathieson, Moyski, Austin & Co., LLP 211 S Wheaton Ave Ste 300 Wheaton IL 60187-5251

John E. Straus 630-653-1616 x 472 jstraus@mmaadvisors.com

Matranga & Company, An Accountancy Corporation 6255 Lusk Blvd Ste150 San Diego CA 92121-3740

Joseph E. Matranga 858-558-8100 joe@jmcpafirm.com

Matthew Lemas CPA's Associates 2667 Camino Del Rio S Ste 313 San Diego CA 92108

Matthew Lemas 619-850-2540 mlemascpa@gmail.com

Matthews & Co., LLP 270 Madison Ave FL 16 New York NY 10016-0600

Matthew Weinberg, CPA 212-651-6500 mweinberg@matthewsco.com

Matthews, Carter & Boyce 11320 Random Hills Rd Ste 600 Fairfax VA 22030-7427

Charles R. Deppe 703-218-3600 cdeppe@mcb-cpa.com

Mauldin & Jenkins, LLC 200 Galleria Parkway SE Atlanta GA 30339

Rodney Brown 770-955-8600 rbrown@mjcpa.com

Max Bussel and Company 285 Durham Ave Ste 2D South Plainfield NJ 07080

Robert McArdle 908-753-1717 bobmcardle@maxbussel.com

MaxCPA 1001 SW 5th Ave Ste 1100 Portland OR 97204

Maxwell McGuire 503-622-9272 max@max-cpa.com

Maxwell Locke & Ritter LLP 401 Congress Avenue Austin TX 78701-4095

August J. Zimmerhanzel 512-370-3214 ajz@mlrpc.com

May & Company LLP 110 Monument Place Vicksburg MS 39180-5160

Nathan J. Cummins 601-636-4762 ncummins@maycpa.com

May, Cocagne & King, P.C. 1353 E Mound Rd Ste 300 Decatur IL 62526-3682

William Moss 217-875-2655 bmoss@mckcpa.com

Mayer Hoffman McCann P.C. 700 West 47th Street, Suite 1100 Kansas City MO 64112

Hal J. Hunt 913-234-1012 hhunt@cbiz.com

Mazars USA LLP 135 W 50th Street New York NY 10020-1299

Mitchell Evan Lewis 212-375-6723 mlewis@mrweiser.com

MBAF CPAs, LLC 440 Park Ave South 5th Fl New York NY 10016-8012

Frank R. Fico 212-931-9165 ffico@mbafcpa.com

MBE CPAs LLP 1136 E Main St Reedsburg WI 53959-1674

Morgan R. Klemm 608-524-8998 mklemm@mbecpa.com

McAbee, Schwartz, Halliday & Co 824 E. Main Street Spartanburg SC 29302

Q Stan Halliday 864-583-0886 bcooley@mthcpa.com

McBee & Co 718 Paulus Ave Dallas TX 75214-4451

David A. McBee 214-823-3500 dmcbee@mcbeeco.com

MC Group Hawaii, Inc. PO BOX 62030 Honolulu HI 96839-2030

Gary Y. Miyashiro 808-988-5757 gary@mcghawaii.com

McCall Scanlon & Tice LLC 9800 McKnight Rd Ste 100 Pittsburg PA 15237-6006

Richard Tice 412-635-9314 x 328 rtice@mstcpas.com

McCannon, Rogers, Driscoll & Associates, LLP 227 W Third Avenue Gastonia NC 28053-0339

Randy Boyd 704-867-0264 rboyd@mrdacpa.com

McChesney Martin Sagehorn, P.C. 101 S Chestnut Street North Platte NE 69103-4061

Derrol W Nitz 308-532-3855 x 218 dwn@nponline.net

McClain, Smith & Wenz, PC 6905 Rochester Rd Troy MI 48085

James T. Welch 248-879-8400 jimwel@mmswcpa.com

McClanahan and Holmes, LLP 304 W Chestnut St Denison TX 75020-3111

Russell P. Wood 903-465-6070 rwood@mchcpa.net

McClintock & Associates, PC 1370 Washington Pike Ste 201 Bridgeville PA 15017-2839

Ted Blendermann 412-257-5980 tblendermann@mcclintockcpa.com

McClure & Wolf, LLP 538 Morgantown St Uniontown PA 15401-5412

Clayton E. Gregg, IV 724-437-2000 dinsmore@mcclurewolfcpas.com

McConnell & Jones LLP 4828 Loop Central Drive, Suite 1000 Houston TX 77081

Eric Ernest 713-968-1631 eernest@mjlm.com

McCrate, Delaet & Co. PO Box 339 Sidney OH 45365-0339

Donald Goettemoeller 937-492-3161 dgoettemoeller@mccrate.com

McCullough, Rossi & Co., Ltd. 2300 N Barrington Rd Ste 260 Hoffman Estates IL 60169

Joseph M Rossi 847-843-3919 jrossi@mrcltd.com

McCurdy & Associates, Inc. 4800 Roberts Road Columbus OH 43228

Robert D McCurdy 614-951-2284 bob@mccurdycpas.com

McDaniel & Associates, P.C. 101 Executive Park Drive Dothan AL 36303

Paula Steele 334-792-2153 steele@mcdanielcpa.com

McDirmit Davis & Company, LLC 605 E Robinson Street Ste 635 Orlando FL 32801-2062

Troy L. Olson 954-282-4570 tolson@mcdirmitdavis.com

McDonald and Simmons P.C. 8330 Meadow Rd Ste 210 Dallas TX 75231-0318

David W. McDonald 214-265-9792 david@mcdonaldsimmons.com

McDonough, Eddy, Parsons & Baylous, A.C. 412 Market St Ste 201 Parkersburg WV 26101-5398

Kathy Eddy 304-428-8091 Kathy@mepb.com

McElhaney & Associates LLC 1725 Washington Rd Ste 302 Pittsburgh PA 15241-1207

Floyd E. McElhaney 412-831-3812 mcelhaneyandassociates@verizon.net

McElroy, Quirk & Burch, A.P.C. 800 Kirby Street Lake Charles LA 70601-5312

Jason Guillory 337-433-1063 jguillory@mqb-cpa.com

McEnerney, Shimabukuro, Okazaki & Fujita, CPAs, AAC 1100 Ward Ave Ste 720 Honolulu HI 96814-1617

Steven H. Shimabukuro 808-523-0462 stevens@msofcpas.com

McFarlin & Brokke, P. C. 1910 S 72nd St Ste 200 Omaha NE 68124-1734

Michael Smith 402-341-9441 mikes@mcbrok.com

McGee, Hearne & Paiz, LLP 314 West 18th Street Cheyenne WY 82001

Brandy M. Marrou 307-634-2151 bmarrou@mhpllp.com

McGill, Power, Bell & Associates LLP 623 State Street Meadville PA 16335

Karen Benson 814-724-5890 kbenson@mpbcpa.com

McGilloway, Ray, Brown & Kaufman Accountants and Consultants 379 W Market St Salinas CA 93901-1423

Patrick M. Kaufman 831-424-2737 patriciak@mcgilloway-ray.com

McGowan Guntermann 509 E. Montecito Street, 2nd Floor Santa Barbara CA 93103-3293

Chrisley N Reed 805-962-9175 x 118 creed@mcgowan.com

McGowen, Hurst, Clark & Smith, P.C. 1601 W Lakes Parkway West Des Moines IO 50266

Joni M. Tonnemacher 515-288-3279 jtonnemacher@mhcscpa.com

McGrail, Merkel, Quinn & Associates 1173 Clay Ave Scranton PA 18510-1155

Mary Ann E. Novak 570-961-0345 maryannn@mmq.com

McGregor & Company LLP 3830 Forest Dr Columbia SC 29204-4145

Dean L. Richardson 803-787-0003 x 142 drichardson@mcgregorcpa.com

McIlroy. Keen. Goodman, LLP 2222 Cottondale Ln Ste 200 Little Rock AR 72202-2017

Rocky Goodman 501-280-0222 rgoodman@mkccpa.com

McIntee Fusaro Del Corral, LLC 277 Fairfield Rd Ste 300 Fairfield NJ 07004-1942

Isabel Del Corral 973-882-0300 isabeld@mcintee.com

McKeever Varga & Senko CPAs 1910 Cochran Rd Ste 500 Pittsburgh PA 152201238

John R. Sommers 412-531-2990 jsommers@mvs-cpa.com

McKonly & Asbury LLP 415 Fallowfield Camp Hill PA 17011

Michael D. Hoffner 717-761-7910 mhoffner@macpas.com

McLain, Hill, Rugg & Associates, Inc. PO Box 69 Zanesville OH 43702-0069

Paul Hill 740-453-0371 phill@mhrcpa.com

McLean, Koehler, Sparks & Hammond 11311 McCormick Rd Ste 100 Hunt Valley MD 21031

Wayne Baldvin 410-296-6200 x 7034 wayneb@mksh.com

McLeod, Ascanio & Company 844 Stevens Ave FL 2 Portland ME 04103-2676

Matthew Barbour 207-878-2727 mbarbour@vcpafirm.com

MCM CPAs 462 S Fourth St, 2500 Meidinger Tower Louisville KY 40202-3471

Patricia Thomas Smith 502-214-8408 patti.smith@mcmcpa.com

McMahon & Associates CPA, P.C. 10010 Calumet Ave Munster IN 46321-4055

Jill A. Jones 219-924-3450 j.jones@mcmahonpc.com

McMahan, Thomson & Associates, P.C. 800 Cambridge, Suite 140 Midland, MI, 48642

Steven D. Koehler 989-631-3010 steve@mtacpa.com

McManus, Dosen & Co. 7251 Engle Rd Ste 406 Cleveland OH 44130-3400

Christopher J Gambaccini 440-243-3400 chrisg@mcmanusdosen.com

McMillan, Pate & Company, LLP PO Box 12866 Raleigh NC 27605-2866

Angela W Banask 919-836-9200 abanask@mpcllp.com

McMullan & Company Sugarloaf Corp Center #175 2170 Satellite Blvd Duluth GA 30097-3799

Michael E Townsend 678-474-4600 mtownsend@mcmullancpas.com

McMullen, McPhee & Company, LLC 215 Bluffs Ave Ste 300 Elko NV 89801-2464

Kellie Nicola 775-738-7157 k.nicola@mcmullen-mcphee.com

McMurray Fox & Associates 641 E Main St Ste 1 Hendersonville TN 37075-2686

Jamie R. McMurry 615-824-2724 jamie@mcmurrayassociates.com

McNair, McLemore, Middlebrooks & Co., LLC PO Box One Macon GA 31202

J Homer T. Mcmichael, Jr. 478-330-5303 tmcmichael@mmmcpa.com

McPherson, Breyfogle, Daveline & Goodrich, PC 503 N Main Street Ste 740 Pueblo CO 81003-3143

Roy H. Breyfogle 719-543-0516 rhb@cpapueblo.com

McSoley McCoy & Co. 110 Kimball Ave Ste 250 South Burlington VT 05403

Tom Stretton 802-658-1808 tstretton@cpavt.com

MDA Professional Group, P.C. 307 Clinton Ave W Civic Plz Ste 500 Huntsville AL 35801-5528

William Massey 256-878-5548 billm@mdacpa.com

Meaden & Moore LLP 1100 Superior Avenue, Ste 1100 Cleveland OH 44114

Michelle H. Buckley 216-241-3272 x 172 mbuckley@meadenmoore.com

Meadows Urquhart Acree & Cook LLP 1802 Bayberry Ct Ste 102 Henrico VA 23226-3773

David C. Acree 804-249-3136 dacree@muacllp.com

Meara, Welch. Browne, PC 800 W 47th St Ste 430 Kansas City MO 64112-1854

Stephen W Browne 816-561-1800 steve@meara.com

Medaglia & Co., Inc. 26 E Pearl St Nashua NH 03060-3459

Thomas Medaglia 603-88-94411 tom@medagliaco.com

Mei CPA PC 1714 86th St 2nd Fl Brooklyn NY 11214-2818

Han Ping Mei 718-975-3363 meicpa@hotmail.com

Meicher CPAs, LLP 2349 Deming Way Ste 300 Middleton WI 53562-5530

Jeffery L. Kuchenbecker 608-826-1900 jeffk@meichercpas.com

Meir and Meir, LLP 139 South Beverly Drive Suite 204 Beverly Hills CA 90212

Maurice M. Meir 310-274-7541 X 103 maurice@meirandmeir.com

Meisel, Tuteur & Lewis, P.C. 101 Eisenhower Pkwy Ste 103 Roseland NJ 07068-1032

William Schwarz 973-228-4600 bschwarz@mtlcpa.com

Melanson Heath 102 Perimeter Road Nashua NH 03063-1301

Deborah Tarbox 603-669-6130 dtarbox@melansonheath.com

Melissa G. Critcher CPA PC 8700 Edgewater Ct Waxhaw NC 28173-6560

Melissa G. Critcher 704-907-7701 mcritcher@carolina.rr.com

Mellott & Mellott, P.L.L. 36 E 4th St Ste 600 Cincinnati OH 45202-3809

Matthew G. Juengling 513-842-4792 mattj@mellottcpa.com

Melnyk & Melnyk, CPAs 551 Brixham Park Drive Franklin TN 37069

Kendra G. Melnyk 615-390-8250 kendramelnyk@comcast.net

Meloni, Hribal, Tratner LLP 5950 Canoga Ave Ste 350 Woodland Hills CA 91302

Jillian Phan 818-587-3730 jphan@mhtcpa.com

Melton & Melton LLP 6002 Rogerdale Ste 200 Houston TX 77072

Jennifer Patschke 281-759-1120 jpatschke@melton-melton.com

Mendonca & Partners CPA, LLC 1030 Salem Rd Union NJ 07083-7058

Robert G. D'Uva 908-352-9797 rduva@mpcpallc.com

Mengel, Metzger, Barr & Co., LLP 100 Chestnut Street Suite 1200 Rochester NY 146042

Judith G. McIntosh 607-734-4183 jmcintosh@mmb-co.com

Mercadien, P.C. Certified Public Accountants 3625 Quakerbridge Road Hamilton NJ 08619

Lee Boss 609-689-2396 lboss@mercadien.com

Meredith & Associates 251 O'Connor Ridge Blvd Ste 370 Irving TX 75038-6525

Karen A. Meredith 214-492-1986 karen.meredith@meredithcpas.com

Meriwether, Wilson and Company, PLLC 4500 Westown Pkwy Ste 140 West Des Moines IA 50266-6731

Susan K. Chantland 515-223-0002 skccpa@mwcplc.com

Mersereau, Lazenby & Rockas, LLC 3469 Lawrenceville Suwanee Rd Ste B Suwanee GA 30024-7468

Timothy D. Mersereau 770-614-6800 tmersereau@cpaml.com

Mertens & Stickler CPAs LLC dba Stemen, Mertens, Stickler CPAs & Associates 370 S. 5th Street, Suite 1 Columbus OH 43215-5436

Jeremy Kenney 614-224-0955 jkenney@sms-cpas.com

Metz & Associates PLLC 9201 N 25TH AVE STE 170 Phoenix AZ 85021-2758

Travis P. Jack 480-8787346 tjack@metzcpa.com

Meuwissen Flygare Kadrlik & Associates PA 6400 Flying Cloud Dr Ste 100 Eden Prairie MN 55344-3340

Christopher Mahowald 952-541-1996 chris@mfkcpa.com

Meyaard Tolman & Venlet, P. C. 16 E. Main Avenue Zeeland MI 49464-0320

John P. Rosendall 616-772-1901 johnr@mtvcpa.com

Meyer, Regan & Wilner, LLP 111 Durfee Street Fall River MA 02722-0831

Maria Aguiar 508-679-6451 maria@mrwcpa.com

Meyers Brothers Kalicka, PC 167 Dwight Rd Longmeadow MA 01106-1752

Rudy M D'Agostino 413-567-6101 x 120 rdagostino@meyerskalicka.com

Michael A. Barbetti 1421 E Drinker Street Dunmore PA 18512-2655

Michael A. Barbetti 570-346-2057 dpiragas@mabcpa.com

Michael A. Tobin & Associates, C.P.A.'s, P.C. 40 British American Blvd Ste 5 Latham NY 12110-1424

Michael A. Tobin 518-783-3100 miket@mtobinandassociates.com

Michael Arthur Petersen, CPA LLC 9112 El Dorado Dr El Paso TX 79925-4008

Michael A. Petersen 915-478-0139 mike@mikepetersencpa.com

Michael C. Becker & Co. 1897 Palm Beach Lakes Blvd, Ste 210 West Palm Beach FL 33409-3507

Michael Becker 561-689-4093 michaelcbecker@yahoo.com

Michael Cummins CPA, P. C. 3 The Pines Ct Saint Louis MO 63141

Michael F. Cummins 314-567-6090 mike@michaelcumminscpa.com

Michael E. Mixon CPA, PC 854 Washington St Ste 200 Clarkesville GA 30523-6031

Michael E. Mixon 706-754-1040 mike@mixoncpa.com

Michael L. Anderson & Associates, PLLC PO Box 1023 Alexandria MN 56308-1023

Michael L. Anderson 320-763-3157 Anderson@mlacpa.com

Michael L. Clymer, CPA, LLC PO BOX 213 Aurora NE 68818-0213

Michael L. Clymer 402-694-6505 mclymercpa@hamilton.net

Michael Rosen & Company 261 Old York Rd Ste 511 Jenkintown PA 19046-3720

Michael Rosen 210-886-6060 taxpromike@aol.com

Michael S. Weinstein, CPA, P.A. 1862 Coral Heights Lane Oakland Park FL 33308-5224

Michael S. Weinstein 954-563-5400 mweinsteincpa@aol.com

Michaud & Accavallo, CPAs, LLC 166 Rte 81 Killingsworth CT 06419

Darin L. Offerdahl 860-663-0110 dofferdahl@macpas.net

Michelle L D'Amico CPA, LLC 3867 West Market St Ste 256 Akron OH 44333-4525

Michelle L. D'Amico 330-472-8542 mdamico@damicowawrin.com

Michelle A. J. Luizzi, Certified Public Accountant 27 Dryden Lane Providence RI 02904

Michelle A. J. Luizzi 401-438-4400 majluizzi@verizon.net

Mid-America Audit & Tax, Inc 7212 North Shadeland Avenue, Ste 103 Indianapolis IN 46250

David H Cropper 317-284-0200 dcropper@midamerica-at.com

Middleton & Company, CPA, P. C. PO BOX 1004 Beaverton OR 97075-1004

Steven W. Middleton 503-626-7624 steve@middletoncocpa.com

Miller & Associates CPAs, Inc. 412 Aviation Blvd Ste A Santa Rosa CA 95403-1089

Stephen J. Miller 707-525-1640 steve@millercpa.biz

Miller Grossbard Advisors, LLP 2204 Louisiana St Ste 200 Houston TX 77002

Russell Miller 713-622-3960 rmiller@millergrossbard.com

Miller Kaplan Arase LLP 4123 Lankershim Blvd North Hollywood CA 91602-2838

Crane Curran 415-956-3600 ccurran@millerkaplan.com

Miller Wachman LLP 10 St James Avenue 16th Fl Boston MA 02116

Mark Conklin 617-338-6800 mconklin@hlbmw.com

Miller, Cooper & Co., Ltd. 650 Dundee Rd Ste 250 Northbrook IL 60062-2767

Kristen Fitzpatrick 847-205-5000 kfitzpatrick@millercooper.com

Miller Haviland Ketter PC, PA 1901 W 47TH PL STE 204 Westwood KS 66205-1834

James Ketter 913-432-2727 jim@mhkcpas.com

Miller, Welle, Heiser & Co., Ltd. 4170 Thielman Ln Ste 101 Saint Cloud MN 56301-3896

Daniel S. Anderson 320-253-9505 danderson@mwhco.com

Milligan & Company, LLC 105-107 N. 22nd Street 2nd Fl Philadelphia PA 19103

John Milligan 215-496-9100 jmilligan@milligancpa.com

Minniti & Company PC 4160 Commercial St SE Salem OR 97302-3969

Joseph J. Minniti 503-371-8200 joseph@minniticpa.com

Minsk Gould Tattrie & Lussier, LLP 105 Eastern Ave Ste 210 Dedham MA 02026-4555

Eric D. Lussier 781-329-5770 elussier@mgtl-cpa.com

Mira & Kolena 4841 Monroe St Ste 350 Toledo OH 43623

Thomas Kolena 419-474-5020 tkolena@mirakolena.com

Mitchell & Company, P. C. 110 E Market St Ste 200 Leesburg VA 20176-3122

Jeffrey D. Mitchell 703-777-4900 jeff@mcocpa.com

Mitchell & Titus, LLP One Battery Park Plaza 27 Fl New York NY 10004-1405

Elaine Allen 202-466-0161 eallen@mitchelltitus.com

Mitchell, Wiggins & Company LLP 311 Forest Plaza One Building 7201 Glen Forest Drive Richmond VA 23226

Christopher P. Fallon 804-282-6000 cfallon@mwcpa.com

Mize, Houser & Company, P. A. 211 E 8th Street Lawrence KS 66044-2868

Lori Pittman 913-451-1882 lpittman@mizehouser.com

MKD CPAs PLLC 1809 7th Ave Ste 1300 Seattle WA 98101

Jesse M. Sabey 206-624-7434 js@mkdcpa.com

Mocera, Visconti & Company CPAs LLP 400 West Cummings Park, Suite 6850 Woburn, MA 01801

Nino Visconti 781-933-0360 x 206 nvisconti@mvcpas.com

Mondorf & Fenwick, CPA's, PLLC 523 Columbia Dr Johnson City NY 13790-3302

William P. Fenwick 607-797-4339 wfenwick@mfcpas.com

Moeller, Hawkins & Casinelli, PC 3150 Livernois Rd Ste 102 Troy MI 48083-5000

Dana Bierer Casinelli 810-394-5870 danacpa@att.net

Molatore, Scroggin, Peterson & Co., LLP 824 Pine Street Klamath Falls OR 97601-6039

Andrew Peterson 541-884-4164 andyp@molatorecpa.com

Monroe, Sweeris & Tromp, PLC 6617 Crossings Dr SE Ste 100 Grand Rapids MI 49508-7378

Eric G. Oman 616-554-5800 eoman@mstpc.com

Montgomery Coscia Greilich, LLP 2500 Dallas Pkwy Ste 300 Plano TX 75093-8777

Karen Soefje 972-748-0417 karen.soefje@mcggroup.com

Montovani Murray Nemphos & Tierinni, LLC 160 Chapel Road Ste 301 Manchester CT 06042-8929

Philip S. Nemphos 860-643-1001 pnemphos@mmnt-cpa.com

Moody, Famiglietti & Andronico, LLP 793 Turnpike St North Andover MA 01845

Stacie McDermott 978-557-5319 smcdermott@mfa-cpa.com

Moore Beauston & Woodham L.L.P. 150 N. Ninth Street W. Columbia SC 29169

R. Derek Poston 843-766-5010 derek.poston@fullservicecpa.com

Moore Colson 1640 Powers Ferry Rd SE Bldg 11-300 Marietta GA 30067-1471

Christopher S. Arnone 770-989-0028 carnone@moorecolson.com

Moore Stephens Lovelace, P.A. 1201 S. Orlando Avenue, Ste 400 Winter Park FL 32789

Kevin Murphy 407-740-5400 x 1112 kmurphy@mslcpa.com

Moore Stephens Tiller LLC 780 Johnson Ferry Rd Ste 325 Atlanta GA 30342

Cary Flewellyn 404-256-1606 cflewellyn@mstiller.com

Moore, Grider & Company 325 E Sierra Avenue Fresno CA 93710-3707

Pam Gallemore, CPA, APA 559-440-0700 pgallemore@mooregrider.com

Moore Reichl & Baker P.C. 11490 Westheimer Rd Ste 610 Houston TX 77077

Rondalyn P. Baker 281-558-9800 rbaker@mrbcpas.com

Morehouse Group, P.C. PO BOX 1710 Dalton GA 30722-1710

Karen A. Clement 706-278-2713 karen@morehouse-cpa.com

Morey, Nee, Buck & Oswald LLC 2571 Baglyos Cir Ste B20 Bethlehem PA 18020-8046

Gerard B Nee 610-882-1000 gnee@moreycpa.com

Morgan & Morgan, P. C. 62 Derby St Ste 10 Hingham MA 02043-3718

Timothy D. MacLellan 781-749-0050 x 12 tim@morgancpa.com

Morgan, Jacoby, Thurn, Boyle & Associates P.A 700 20th Street Vero Beach FL 32960

Casper Jacoby 772-562-4158 jacoby@mjtbcpa.com

Morgenstern Waxman Ellershaw, P.A. 767 E Route 70 Ste B100 Marlton NJ 08053-2345

Robert W. Ellershaw 856-489-0222 bob@morgcpa.com

Moriarty & Primack, P. C. One Monarch Pl Suite 1300 Springfield MA 11044-4011

Patrick Leary 413-739-1800 pleary@mass-cpa.com

Morison Cogen LLP 150 Monument Road, Suite 500 Bala Cynwyd PA 19004

Joseph J Lucas 610-668-9700 jlucas@morisoncogen.com

Morris J. Cohen & Co., P. C. 1601 Market St Ste 2525 Philadelphia PA 19103-2321

Frank P. Cellucci 215-567-8000 x 201 fcellucci@mjcco.com

Morris Davis Chan & Tan LLP 1111 Broadway Ste 1505 Oakland CA 94607

Maria C. Tan 510-250-1020 mtan@mdctllp.com

Morris, Kalish + Walgren, P.C. 26877 Northwestern Hwy Southfield MI 48034-2163

Jeffrey A. Hartzel 248-352-6300 jhartzel@mkwcpa.com

Morris, Ligon & Rodriguez, P. C. 245 Commerce Green Blvd Ste 210 Sugarland TX 77478-3676

Lawrence M. Adler 281-242-2400 Ladler@mlrcpa.com

Morrison, Clark & Company CPAs PLLC 5650 W Chandler Blvd Ste 2 Chandler AZ 85226-3328

Shaun Clark 480-424-7855 SClark@MorrisonClarkConover.com

Morrison & Smith, LLP PO BOX 20647 Tuscaloosa AL 35402-0647

Barrett A. Burns 205-349-2424 bburns@morrisonsmithcpa.com

Morrison, Brown, Argiz & Farra, LLC 1450 Brickell Avenue, 18th Floor Miami FL 33131

Marc S. Dickler 305-377-9221 mdickler@mbafcpa.com

Morrow & Co. LLC 421 E 3rd St N Wichita KS 67202

Richard L Morrow, CPA 316-263-2223 rich@morrowandcompany.com

Morse & Co., P.L.L.C 6950 S Utica Avenue Tulsa OK 74136-3903

Timothy L. Roberts 918-7491040 troberts@morseandco.com

Mosier & Associates CPA's Inc. 180 E Spring Valley Pike Ste B Centerville OH 45458-3803

Michelle Moiser 937-291-2600 michelle@mosiercpas.com

Moss & Yantis CPA PA PO BOX 2425 Mount Pleasant SC 29465

Christa M. Yantis 843-606-2349 cyantis@mycpafirm.org

Moss Adams LLP 3979 Freedom Circle, Suite 300 Santa Clara CA 95054

Bertha Minnihan 408-916-0585 bertha.minnihan@mossadams.com

Moss Krusick & Associates LLC 501 South New York Ave Ste 100 Winter Park FL 32789

Joseph Krusick 407-644-5811 krusick@mosskrusick.com

Mowat, Mackie & Anderson, LLP 1999 Harrison St Ste 1500 Oakland CA 94612-3517

Lorna Padia-Markus 510-893-1120 lorna@mowat.com

Mowery & Schoenfeld LLC 475 Half Day Rd Ste 250 Lincolnshire IL 60069

Diana Zirkelbach 847-281-3511 dzirkelbach@msllc.com

Moye, Waters and Associates, LLC 3311 Candelaria NE, Suite J. Albuquerque NM 87107

Ollie D. Waters 505-260-0616 odwaterscpa@moyewaters.com

MPK Group, PC 700 Century Park South Ste 224 Birmingham AL 35226

Andy Key 205-978-8220 andy@mpkgrouppc.com

MRPR Group 28411 Northwestern Highway Ste 800 Southfield MI 48034

Robert W. Sickler 248-642-2002 x 124 rwsickler@mrpr.com

MSPC Certified Public Accountants and Advisors, P.C. 340 North Ave Cranford NJ 07016-2461

Robert Jannelli 908-272-7000 x 3736 rjannelli@mspc-cpa.com

Mugnolo & Associates, Ltd 168 Cascade Dr Indian Head Park IL 60525

Carmen F. Mugnolo 630-220-9853 nemracmug@aol.com

Mueller & Associates CPA LLC 106 Main Ave Lemmon SD 57638-1222

Rosemary Mueller 605-374-3388 rmmcpa@aol.com

Mueller & Co., LLP 1707 N Randall Road Ste 200 Elgin IL 60123

Jeff Delheimer 312-346-2347 jdelheimer@muellercpa.com

Mueller Prost LC 1034 South Brentwood St. Louis MO 63117-1223

Quinn R. Martin 314-862-2070 qmartin@muellerprost.com

Mukai, Greenlee & Company, P.C. 2600 N Central Avenue, Suite 1820 Phoenix AZ 85004-3006

Patrick W. Greenlee 602-279-2600 greenlee@mukaigreenlee.com

Mulcahy, Pauritsch, Salvador & Co., Ltd. dba MPS/CPA 9661 West 143 St Ste 200 Orland Park IL 60462

Joseph J Stastny 708-349-6999 x 114 stastny@mpscpa.com

Mullen Sondberg Wimbish & Stone P. A. 2553 Housley Rd Ste 200 Annapolis MD 21401-6768

Patrick M. Hantske 410-224-4920 x 27 phantske@mswspa.com

Munden & Associates, LLC 992 Bountiful Hills Dr. Bountiful UT 84010-1914

Sherrilyn L. Munden 801-201-8188 sherrimunden@comcast.net

Munninghoff, Lange & Company 231 Scott St Ste 3 Covington KY 41011-1573

Brian R. Steppe 859-655-2300 bsteppe@ml-co.com

Muret CPA, PLLC 2109 E 25th Place Tulsa OK 74114

Paul Muret 918-691-5939 paul@muretcpa.com

Murphy, Miller, Baglieri LLP 65 Harristown Road Ste 102 Glen Rock NJ 07432

Philip J. Murphy 201-612-0015 x 109 pmurhpy@mmbllp.biz

Murray, Jonson, White & Associates, Ltd., P.C. 6402 Arlington Blvd Ste 1130 Falls Church VA 22042-2333

Randolph Shapiro 703-237-2500 rshapiro@mjwcpas.com

MWH Group, PC PO Box 97000 Wichita Falls TX 76307-7000

Rodney D. Case 940-723-1471 x 106 rcase@mwhpc.com

Myers, Brettholtz & Company, P. A. 12671 Whitehall Dr Fort Myers FL 33907-3626

Jennifer Coleman 239-939-5775 jennifer.coleman@mbcopa.com

N.R. Smith and Associates, PS 2120 Caton Way SW Olympia WA 98502-1105

Norman Smith 360-754-9475 nsmith@nrsmith.com

N. Wesley Pughsley Jr. and Associates, CPA, PLC 401 Gainsboro Rd NW Roanoke VA 24016-1937

Noah W. Pughsley 540-293-5814 wes@nwpcpallc.com

N&K CPAs, Inc. 1001 Bishop St Ste 1700 ASB Tower Honolulu HI 96813-3696

Dwayne Takeno 808-566-1348 dtakeno@nkcpa.com

Nagano Morita LLP 990 W 190TH ST STE 450 Torrance CA 90502-1046

Masahiro Kusunoki 213-422-6224 kusunoki@nagano-morita.com

Nail McKinney Professional Association P.O. Box 196 Tupelo MS 38802

James E. Wright 662-842-6475 ewright@nmcpa.com

Nanavaty & Nanavaty & Davenport, LLP PO Box 527 Newtown CT 06470

Glenn Nanavaty 203-426-2116 gnanavaty@nndcpa.com

Nardella & Taylor, LLP 24 Hartwell Ave Lexington MA 02420

Edward Taylor 781-762-4509 Ed.Taylor@nardellataylor.com

Nasif, Hicks, Harris & Co., LLP 1111 Garden St Ste 200 Santa Barbara CA 93101-1399

Sarah E. Turner 805-966-1521 sturner@nhhco.com

Nathan Wechsler & Company, P.A. 70 Commercial St. Suite 401 Concord NH 03301

Stephen F. Lawlor, C.P.A. 603-410-2775 slawlor@nathanwechsler.com

Navolio & Tallman LLP 201 Mission St Ste 650 San Francisco CA 94105-1834

Thomas J. Parry 415-956-1750 tparry@ntllp.com

Nawn & Company CPAs Ltd 73 Chestnut Rd Paoli PA 19301-1502

Christopher P. Nawn 610-993-3100 chrisnawn@malvernconsulting.com

Nawrocki Smith LLP 290 Broad Hollow Road Ste 115E Melville NY 11747

David M. Tellier 631-756-9500 x 215 dtellier@nsllpcpa.com

Needles & Associates, LLC 2655 West Midway Blvd Broomfield CO 80020

Kurt D. Needles 303-430-4225 Kurt@needles-audit.com

Neral & Company, PA PO BOX 1727 Wall NJ 07719-1727

Patricia M. Pomarico-Linsley 732-681-4595 plinsley@naccpa.com

Nerone CLLB & Associates LLC 4935 Olentangy River Rd Columbus OH 43214-1926

Keith C. Lyons 614-459-5100 keithl@neronecpa.com

Newburg & Company, LLP 890 Winter Street, Suite 208 Waltham MA 02451-1470

Howard Newburg 978-884-4100 hnewburg@newburg.com

Newland and Company, P. C. 2900 Lexington Ave Butte MT 59701-1121

Robert Bristol 406-494-4754 rbristol@newlandpc.com

Newman Town, PLLC 12515 Willows Rd NE Ste 500 Kirkland WA 98034-8762

Christopher L. Newman 425-825-5556 chris@newmantowncpa.com

Newman, Seland & Oppenheimer, P. A. 707 E Colonial Drive Ste A Orlando FL 32803-4663

Kurt W. Seland 407-228-0700 chatsel@aol.com

Nicholas Lapier, CPA PO BOX 324 West Springfield MA 01090-0324

Nicholas LaPier 413-732-0200 nick@lapiercpa.com

Nicholas, Jones & Co., PLC PO Box 1029 Culpeper VA 22701-1029

David M. Jones 540-825.8005 david.jones@njcplc.com

Nichols, Cauley & Associates, LLC 1300 Bellevue Ave Dublin GA 31021-4152

Tammy Galvis, CPA 770-422-0598 tgalvis@nicholscauley.com

Nichols, Rise & Company, LLP 1000 W 29th Ste 218 South Sioux City NE 68776-3841

Benjamin Kooiker 402-494-5320 ben.kooiker@nicholsrise.net

Nicholson & Olson 729 Sunrise Ave Ste 303 Roseville CA 95661-4504

Charles A. Nicholson 916-786-7997 x 201 chuck@nicholsonolson.com

Nick Myers CPA, P. C. 5031 S Range Line Rd Joplin MO 64804-5676

Nickolas G. Myers 417-623-2214 myerscpa@swbell.net

Nienow & Tierney LLP 17822 17th Street Ste 305 Tustin CA 92780-2181

Stephen E. Tierney 714-836-8300 x 13 steve@ntcpas.com

Nietzke & Faupel, P. C. 7274 Hartley St Pigeon MI 48755-5214

Donald C. Faupel 989-453-3122 donfaupel@nfcpa.com

Niewald & Martin, LLC 1660 S Albion Street STE 900 Denver CO 80222-4045

Kim Martin 303-747-3755 kmartin@terranext.net

Nisivoccia LLP 200 Valley Road Suite 300 Mt. Arlington NJ 07856

Douglas S. Collins 973-328-1825 dcollins@nisivoccia.com

Norman, Johnson & Co., P. A. 191 N Daniel Morgan Ave Spartanburg SC 29306-2312

Gary J. Johnson 864-573-8623 gary@njcocpa.com

Norden & Salinas, PLLC 608 N US Highway 281 Ste 102 Marble Falls TX 78654-5100

Timothy W. Norden 830-798-9978 tnorden@nordensalinascpa.com

Northwest CPA Group PLLC 1333 Columbia Park Trail Ste 210 Richland WA 99352

Kristi Nelson 509-735-1300 knelson@nwcpagroup.com

Novak Birks, P.C. 4600 Madison Kansas City MO 64112

Keith F. Novak 816-931-6111 knovak@novakbirkspc.com

Novak Francella LLC Two Bala Plaza, Ste 501 Bala Cynwyd PA 19406

Steven Mazur 610-668-940 smazur@novakfrancella.com

Nowicki and Company, LLP 490 Center Road, Suite 300 West Seneca, NY 14224

Raymond M. Nowicki 716-681-6367 ray@nowickico.com

Novogradac & Company LLP 246 1ST ST FL 5 San Francisco CA 94105-4610

David L. Conway 330-365-5404 david.conway@novoco.com

NSBN LLP 1925 Century Park East, 16th Floor Los Angeles CA 90067

Johnny Minassian 310-288-4290 jhm@nsbn.com

Nugent & Haeussler, P. C. 101 Bracken Road Montgomery NY 12549-2601

Thomas R. Busse 845-457-1100 tbusse@nhcpas.com

Nunn, Brashear & Uzzell, P.A. 1106 Parkway Dr Goldsboro NC 27532-0127

Harold Dean Brashear 919- 778-1000 hbrashear@nbco.com

Nussbaum Yates Berg Klein & Wolpow, LLP 445 Broadhollow Rd Ste 319 Melville NY 11747-3601

Michael Corkery 631-845-5252 michael.corkery@nybkw.com

O'Brien Shortle Reynolds & Sabotka, PC 54 North Main Street Rutland VT 05702

James B. Reynolds 802-773-8344 x 212 jbr@vtcpa.com

O'Brien, Riley & Ryan, P.C. 400 Blue Hill Drive Westwood MA 02090

Paul C. Ryan 781-410-2300 pryan@orrpc.com

O'Connell & Company 165 Township Line Rd STE 1100 Jenkintown PA 19046-1350

Denise M. Selgrath 215-887-4425 dgerrard@oconnellandcompany.net

O'Connor & Co. 26905 Pinehurst Dr Valencia CA 91355-4949

Michael O'Connor 661-288-0089 michaelocpa@sbcglobal.net

O'Connor & Drew, P.C. 1515 Hancock Street Quincy MA 02169-5234

Kevin J. Carnes 617-471-1120 kcarnes@ocd.com

O'Connor, Brooks & Co., P. C. PO BOX 743 Dubuque IA 52004-0743

Jeremy L. Woolf 563-582-7224 jwoolf@oconnorbrooks.com

O'Connor, Hoso & Loree, LLC 8700 E Market St Ste 1 Warren OH 44484-2340

David A. Hoso 330-856-9222 dhoso@cpaohio.com

O'Connor, Maloney & Company, P.C. 446 Main Street Worcester MA 01608-2359

Anthony D. Rozevicius 508-795-0418 arozevicius@oconnormaloney.com

Odell Hicks & Company, LLC 180 N. Stetson, Ste 2401 Chicago IL 60601

Odell Hicks, Jr. 312-861-0113 x 243 ohicks@odellhicks.com

O'Donnell, Ficenec, Wills & Ferdig, LLP 4815 S 107th Avenue Omaha NE 68127

Daniel Dudley 402-592-3800 x 2011 ddudley@ofwf.com

Officer CPA Firm LLC 4037 S Fremont Ave Springfield MO 65804-6537

Lisa C. Officer 417-447-9740 lisa.officer@rmmc-cpa.com

Oliva, Goddard & Wright, CPA's 9333 Genesee Ave Ste 110 San Diego CA 92121-2112

Phil T. Wright 858-554-0800 phil@ogwcpa.com

Olmsted & Associates Accountancy Corporation 10540 Talbert Ave Ste 110W Fountain Valley CA 92708-6026

Steven R. Olmsted 714-698-0829 solmsted@olmstedcpa.com

Olsen Muhlbauer & Co. LLP PO Box 545 Carroll IA 51401-0545

Tammy M. Bruch 712-792-4314 x 114 tbruch@om-co.com

Olsen Thielen & Co., Ltd. 2675 Long Lake Road Roseville MN 55113

Robert J Koch 651-621-8559 rkoch@otcpas.com

Osborn & Osborn, CPA's, PLLC 515 W Monroe Ave Jonesboro AR 72401-2794

Matthew T. Knight 870-932-8306 mtknight@osborncpas.com

Orsborn Sutphen & O'Neal PA 208 George St Greenwood MS 38930-4510

Christopher O'Neal 662-453-4175 cmo@osocpa.com

Osborne, Parsons & Rosacker, LLP 720 N Tejon Street Colorado Springs CO 80903-1080

Mitchell K. Downs 719-636-2321 x 303 mitch@springscpa.com

Oster & Wheeler, PC 86 West Street Keene NH 03431-3373

Charles A. Prigge 603-352-4500 cprigge@ostercpa.us.com

Oster and Wolf LLP 21031 Ventura Blvd #1105 Woodland Hills CA 91364

Steven Wolf 818-593-4800 steve@osterwolf.com

Ostrow Reisin Berk & Abrams, Ltd. 455 N Cityfront Plaza Dr Chicago IL 60611-5555

Michael J. Kovacs 312-670-7444 mkovacs@orba.com

Oto, Bailey, Fukumoto & Mishima, Inc. 2200 Powell St Ste 1100 Emeryville CA 94608-1846

Jeffrey Scott Oto 510-653-8160 joto@obfminc.com

Ouellette & Associates, P.A. 1111 Lisbon St Lewiston ME 04240-5025

Gary Wigant 207-786-0328 jpleau@oacpas.net

OUM & Co. LLP 465 California St Ste 700 San Francisco CA 94104-1818

Scott L. Miller 415-434-3744 smiller@oumcpa.com

Ovist & Howard, Inc. 7 Commerce Center Drive Ste A Henderson NV 89014-2064

Francis Howard 702-456-1300 fhoward@ohcpas.net

Owings & Company, PLLC 11710 Plaza America Drive Ste 2000 Reston VA 20190-4743

Wallace H. Owings 703-403-4091 wowings@owingscpa.com

P&G Auditors and Consultants, LLP 646 Highway Rt 18 East Brunswick NJ 08816-3711

Amit Govil 732-651-1700 amitgovil@pgcpa.com

P&K CPAs LLC 322 US Highway 46 STE L100 Parsippany NJ 07054-2356

John Patrizio 973-882-8810 jpatrizio@pk-cpas.com

Packer Thomas 6601 Westford Pl Ste 101 Canfield OH 44406-7005

Richard A. Schafer 330-744-4277 rschafer@packerthomas.com

Padden, Guerrini & Associates 3425 Simpson Ferry Rd Camp Hill PA 17011-6405

Allyson Hornbaker 717-790-9333 ahornbaker@pgacpas.com

Padilla & Company, LLP 17561 Hillside Ave Ste 200 Jamaica NY 11432-5733

Jose P. Espiritu 718-558-5858 jpespiritu@padillacpa.com

Pagliuco Opalacz & Associates, PC 125 Windsor Drive #110 Oak Brook IL 60523-4080

Robert C. Opalacz 630-571-4522 bob@poacpa.com

Pannell Kerr Forster of Texas, P. C. 5847 San Felipe St., #2400 Houston TX 77057-3163

Sonia M Freeman 409-925-3956 sfreeman@pkftexas.com

Paresky Flitt & Company, LLP 14 West Plain Street Wayland MA 01778

Christopher Jones 508-650-1122 cjones@pareskyflitt.com

Park Fowler & Co., PLLC 4639 Corona Dr, Ste 100 Corpus Christi TX 78411-5413

Juan M. Sanchez 361-854-4688 jsanchez@parkcpas.com

Parks & Company, LLC 6810 Lyons Technology PKWY STE 130 Coconut Creek FL 33073-4369

Christian H. Parks 954-719-7569 cparks@parkscpas.com

Parms & Company, LLC 585 S Front St Ste 220 Columbus OH 43215

Timothy Grant 614-224-3078 tgrant@parms.com

Parsons and Wright 1000 Brentwood Way Ste 100 Kingston TN 37763-3164

Robert J. Savage 865-376-5865 joesavage@pwacctg.com

Parsons CPA PLLC 922 East Blvd Charlotte NC 28203

Clayton S. Parsons 704-332-4000 Clayton@ParsonsCPA.com

Pascarella & Gill P.C. 200 Centerville Rd Ste 6 Warwick RI 02886

Stephen E. Pascarella II 401-331-8806 spascarella@pascgillcpa.com

Pasquesi Sheppard LLC 585 N. Bank Lane Lake Forest IL 60045-5307

Mark N. Zivkovic 847-234-5000 mnz@ps-cpa.com

Pastenieks Bucheli & Falasco, LLP 1301 L Street, Suite 1 Modesto CA 95354

Ralph Bucheli, 209-529-5515 Ralph@pbfcpa.com

Patrick & Buzarellos, LLP 1900 Point West Way #102 Sacramento CA 95815

Twyla Michele Buzarellos 916-920-1604 twyla@pbpcpas.com

Patrick & Robinson, LLC 4029 Atlantic Blvd Jacksonville FL 32207-2036

Mark R. Patrick 904-396-5400 mrp@cpasite.com

Patrick W. Hickie CPA 126 Martin Luther King Jr Blvd Bristol TN 37620-4078

Patrick W. Hickie 423-968-9208 phickie@btes.tv

Patterson, Hardee & Ballentine, PC 889 General George Patton Dr Ste 200 Franklin TN 37067-6294

Sarah C. Hardee 615-750-5537 sarah@phbcpas.com

Pattillo, Brown & Hill, LLP 401 W State Highway 6 Waco TX 76710-5573

Greg Shropshire 254-772-4901 gshropshire@pbhcpa.com

Pattison, Koskey, Howe & Bucci, CPAs, P.C. 502 Union Street Hudson NY 12534-2816

Anthony Bucci 518-828-1565 ambucci@pkhbcpa.com

Paul J. Fitzgerald P.C. 9311 San Pedro Avenue, Suite 840 San Antonio, TX 78216-4458

Paul James Fitzgerald 210-546-2190 pfitz@saaudit.com

Paul M. Stutts, CPA, PA PO BOX 20786 Greensboro NC 27420-0786

Paul M. Stutts 336-691-8880 pstutts@spc-cpa.com

Paul V. Engstrom & Co., LLP 16000 W 12 Mile Rd Southfield MI 48076-2981

David A. Rinker 248-557-7460 drinker@pvecpa.com

Paulin and Hughes, Inc. 3777 W Fork Rd Ste 100 Cincinnati OH 45247-7548

James Paulin 513-662-7777 jpaulin@cin-cpa.com

Paulsen, Megaard & Co. PS 22232 17th Ave SE Ste 310 Bothell WA 98021-7425

Susan Paulsen 425-489-3416 slpaulsen@paulsenmegaard.com

Payne & Smith, LLC 139 S Beverly Dr Ste 204 Beverly Hills CA 90212-3028

Maurice M. Meir 310-274-7541 maurice@meirandmeir.com

Payne, Nickles & Company 257 Benedict Ave STE D Norwalk OH 44857-2715

David W. Brink 419-668-2552 daveb@pncpa.biz

PBMares, LLP 3957 Westerre Parkway, Suite 220 Richmond VA 23112

Thomas B. Healy 804-323-0022 thealy@pbmares.com

PBS Advisors, P.C. DBA Schreiber Advisors, P.C. 1 Heritage Dr Ste 550 Southgate MI 48195-3737

Philip B. Schreiber 313-388-0300 phil@cpatechs.com

PDM, LLP 3460 Torrance Blvd Ste 150 Torrance CA 90503-5815

Hank R. Parker 310-540-4118 HParker@pdmaccounting.com

PDR Certified Public Accountants 4023 Tampa Road Oldsmar FL 34677

Mary Pocengal 727-785-4447 mbrown@pdr-cpa.com

Peach & McPherson, CPA 110 Washington Avenue North Haven CT 06473

Raymond S. Peach 203-234-9426 rpeach@peachmcpherson.com

Peachin Schwartz & Weingardt P. C. 9449 Priority Way W Dr Indianapolis IN 46240

Michael Allen Potter 317-574-4280 michael@psw-cpa.com

Pearce, Bevill, Leesburg, Moore, P. C. 110 Office Park Dr Ste 100 Birmingham AL 35223-3404

Jeffrey Thornton 205-323-5440 jthornton@pearcebevill.com

Pease & Associates, Inc. 1422 Euclid Ave Ste Cleveland OH 44115-1910

Mark A. Prusinski 216-348-9610 mprusinski@peasecpa.com

Peck Associates, P. C. 20 Walnut St Ste 210 Wellesley Hills MA 02481

Gary J. Marini 781-235-7517 gmarini@peckcpa.com

Pedelahore & Co., LLP 1010 Common St Ste 2100 New Orleans LA 70112-2416

Robert J. Mora 504-522-8708 bobmora@bellsouth.net

Peggy S. Edge, CPA LLC PO Box 204151 Austin TX 78720

Peggy S. Edge 512-4154278 peggyedge@ebpaudits.com

Pellegrino, Klompstra & Company PC 42536 Hayes Rd Ste 800 Clinton Township MI 48038-6767

Andrew B. Pellegrino 586-416-1040 andrewpellegrino@comcast.net

Pena Briones McDaniel & Co PC 4171 N Mesa St Ste B100 El Paso TX 79902-1431

Teri A. Reinert 915-542-1733 teri@cpaelpaso.com

Penrod, George & Co. 421 Independence Dr Napoleon OH 43545-9297

David A. Reiser 419-636-5633 dreiser@penrodcpa.com

Pension Assurance LLP 5530 Corbin Ave Ste 260 Tarzana CA 91356-6030

Nathan T. Johnston 818-743-9443 njohnston@pensionassurance.com

Perelson Weiner, LLP 1 Dag Hammarskjold Plz New York NY 10017-2286

Joseph M. Enright 212-605-3114 jenright@pwcpa.com

Perez-Abreu, Aguerrebere, Sueiro & Torres P.L. 2121 Ponce de leon Blvd Ste 650 Coral Gables FL 33134

Carlos M. Perez-Abreu 305-567-0150 cperezabreu@paast.com

Perkins & Company, P.C. 1211 SW 5th Avenue, Ste 1000 Portland OR 97204-3710

Jennifer Elder 503-221-7520 jelder@perkinsaccounting.com

Perkowski & Associates LLC 1011 Highway 71 Spring Lake NJ 07762

Paul J. Perkowski 732-974-0551 pperkowski@perkowski-llc.com

Perlson LLP 977 N Broadway North Massapequa NY 11758

James A. Dale 516-541-0022 jdale@perlsonllp.com

Perotti & Carrade 1100 Larkspur Landing Cir Ste 358 Larkspur CA 94939-1880

David Perotti 415-461-8500 dave@pc-cpas.com

Persinger Company CPAs, Inc PO BOX 60 Covington VA 24426-0060

Kurt A. Feazell 540-962-2248 kfeazell@persingercpa.com

Perry & Associates CPA's AC 1907 Grand Central Ave Vienna WV 26105-1249

Jodey L. Altier 740-373-0056 jaltier@perrycpas.net

Perry Hay LLP 22144 Clarendon Street Ste 304 Woodland Hills CA 91367-6392

David C. Papotta 805-889-7382 dcp@perryhay.com

Perry, Fitts, Boulette & Fitton, CPAs, P. A. 46 First Park Dr Oakland ME 04963-5375

Danielle Martin 207-873-1603 Danielle@pfbf.com

Pershing Yoakley & Associates, P. C. PO Box 11746 Knoxville TN 37939

James Douglas Arnold 865-673-0844 darnold@pyapc.com

Peter J. Gilman, P.C. 101 Arch St Boston MA 02110

Peter J Gilman 617-542-8100 peter@peterjgilmanpc.com

Peter J. Messina & Associates, LTD 1525 Kautz Rd Ste 1000 West Chicago IL 60185-9617

Peter J. Messina 630-285-8200 pmessina@messina-cpa.com

Peter Schilz & Co. 11808 Northup Way STE W240 Bellevue WA 98005-1959

Peter M. Schilz 425-827-1592 pschilzcpa@aol.com

Peter Shannon & Co. 6412 Joliet Rd Ste 1 Countryside IL 60525-4662

Tara Skole 708-482-3000 john@petershannonco.com

Peterek & Howse, LLP 377 E. Butterfield Rd, Suite 220 Lombard IL 60148

Ernest J Peterek 708-836-0830 epeterek@phllp.com

Peters & Chandler, P.C. 2601 NW Expressway 600E Oklahoma City OK 73112

Phillip D Brockhaus 405-843-9371 philb@p-ccpa.com

Petersen CPAs and Advisors, PLLC 702 Kern Way Yakima WA 98902-4971

Angela M. Pratt 509-833-5398 angela@petersenadvisors.com

Peterson Sullivan, LLP 601 Union St Ste 2300 Seattle WA 98101

Raymon Holmdahl 206-382-7707 rayh@pscpa.com

Peterson Whitaker & Bjork, LLC 3140 Harbor Ln N Ste 100 Plymouth MN 55447-5118

Michael T. Blazei 763-550-1100 mike.blazei@pwbcpas.com

Petrinovich Pugh & Company, LLP 333 W Santa Clara St Ste 830 San Jose, CA 95113

Kevin M. Kaefer 408-287-7911 x 1928 kkaefer@ppandco.com

Petway Mills & Pearson PA PO Box 1036 Zebulon NC 27597

Phyllis M. Pearson 919-269-7405 ppearson@pmpcpa.com

Phillip V. George PLLC 1842 FM 1566 W Celeste TX 75423-4228

Phillip Von George 214-358-5150 phil@pvgeorge.com

Phillips Harvey Group, P.A. 801 Laurel Oak Dr Ste 303 Naples FL 34108-2707

Nathan Phillips 239-566-1600 phillips@swflcpas.com

Phillips, Salmi & Associates, LLC 112 S Main Street Washington, IL 61571

Lori R. Salmi 309-444-4909 lsalmi@psa.cpa.com

Piccerelli, Gilstein & Co., LLP 144 Westminister St 5th Fl Providence RI 02903-2282

Sharon Kennedy 401-831-0200 sharonk@pgco.com

Pickett, Chaney & McMullen LLP 9401 Santa Fe Dr Ste L100 Overland Park KS 66212

Todd Brown 913-438-5077 x 18 todd@pcm-cpas.com

Piercy Bowler Taylor & Kern CPAs and Business Advisors 6100 Elton Ave Ste 1000 Las Vegas NV 89107-2538

Martha Ford 702-384-1120 mford@pbtk.com

Pier & Associates, Ltd. 656 W Randolph St Ste 5E Chicago IL 60661-2165

Steven Klimavicius 312) 629-8424 sklimavicius@piercpa.com

Pile CPAs One Indiana Square Ste 1200 Indianapolis IN 46204

Scott J. Shoemaker 317-269-3454 sshoemaker@rjpile.com

Piltz, Williams, LaRosa & Co. 1077 Tommy Munro Drive Biloxi MS 39532

Michael D. O'Neill 228-374-4141 mike@pwlcpa.com

Pinchasik Yelen Muskat Stein, LLC 3225 Aviation Ave Ste 500 Miami FL 33133-4741

Nelson Epelbaum 305-858-5800 nepelbaum@psms-cpa.com

Pinnock, Robbins, Posey & Richins 136 East South Temple Ste 2250 Salt Lake City UT 84111

Wade K. Watkins 801-533-0409 wade@cpaandmore.com

Piotrowski & Gebis 3315 Algonquin Rd Ste 300 Rolling Meadows IL 60008-3249

Gary G. Gebis 847-259-1900 ggebis@piogeb.com

Pisenti & Brinker LLP 201 1ST ST STE 208 Petaluma CA 94952-4289

Raymond G. Pounds 707-542-3343 rpounds@pbllp.com

Pitzl & Pitzl, P. A. 5985 Rice Creek Pkwy #200 Arden Hills MN 55112-6991

John M. Pitzl 651-482-9994 john@pitzlcpa.com

PK LLP 1055 Wilshire Blvd #1670 Los Angeles CA 90017

Jaegyu Yoo 213-802-1421 jyoo@pkllp.com

PKF O'Connor Davies, LLP 500 Mamaroneck Avenue Harrison NY 10528-1633

Timothy Desmond 914-381-8900 tdesmond@pkfod.com

PKF, P.C. 265 Franklin Street, 17th Floor Boston MA 02110

George Janes 617-753-9985 x 315 gjanes@pkfboston.com

PKS & Company, P.A. 1801 Sweetbay Drive Salisbury MD 21804

John Stern 410-546-5600 jstern@pkscpa.com

Plante & Moran PLLC 27400 Northwestern Hwy, Ste 300 Southfield MI 48034

Theresa K. Banka 248-223-3572 theresa.banka@plantemoran.com

PMB Helin Donovan, LLP 5918 W Courtyard Dr Ste 400 Austin TX 78746

Don McPhee 512-583-2925 dmcphee@pmbhd.com

PNJK Partners LLP 1480 Renaissance Dr Ste 412 Park Ridge IL 60068-1355

Hyung-Choon Park 847-927-3552 seanpark@pnjkllp.com

Pollaro & Associates 4010 Watson Plaza Dr Ste 110 Lakewood CA 90712-4035

John W. Pollaro 562-429-3940 jpollaro@pmcpaco.com

Pomares & Co., LLP 805 University Avenue Sacramento CA 95825-6724

Jeffrey P. Ewing 916-929-3112 Jeff@pomaresco.com

Pope, Smith, Brown & King, PA 309 East Stone Ave Greenville SC 29609

Richard Lynch 864-373-6733 rlynch@psbkcpas.com

Porte Brown LLC 845 Oakton St Elk Grove VLG IL 60007

Michael M. Massaro 847-956-1040 mmm@portebrown.com

Porter Keadle Moore, LLC 235 Peachtree St NE Ste 1800 Atlanta GA 30303-1401

Arvil Ray Stanford 404-588-4200 astandord@pkm.com

Porter Muirhead Cornia & Howard PO BOX 2759 Casper WY 82602-2759

Alexandra Wilkinson 307-265-4311 awilkinson@pmch.com

Postlethwaite & Netterville, A.P.A.C 8550 United Plz Bl, Ste 1001 Baton Rouge LA 70809-2256

Bonnie Hunt Marcantel 225-408-4407 bmarcantel@pncpa.com

Potter & Brant, P. L. C. PO BOX 7 Clear Lake IA 50428-0007

Kristan M. Brant 641-357-5291 kbrant@potterandbrant.com

Potter & Company, P.A. 114 Morth Church street Monroe NC 28112

John W. Kapelar 704-283-8189 JKapelar@gotopotter.com

Powell & Spafford, Inc. PO Box 8847 Redlands CA 92375

Patrick Spafford 909-885-7721 pat@powellspafford.com

Poysti & Adams, LLC 400 S. Colorado Blvd Ste 690 Denver CP 80246-1240

James E. Rae 970-482-5312 jrae@pnacpa.com

Prado & Renteria CPAs, Prof. Corp. 1837 S Michigan Ave Chicago IL 60616-1601

Hilda Renteria 312-567-1330 hrenteria@pr-cpas.com

Prager Metis CPAs, LLC 675 3rd Ave FL 3 New York NY 10017-5704

Dawn Bergen x 109 212-972-7555 dbergen@pragermetis.com

Presnell, Gage, Accounting & Consulting 1216 Idaho St Lewiston ID 83501-1941

Philip J. Nuxoll 208-746-8281 philnuxoll@presnellgage.com

PRH, LLC PO Box 560095 Orlando FL 32856-0095

Paul Heidbrink 407-998-9000 paul@prhcpa.com

Price Kubecka, PLLC 16775 Addison Rd STE 500 Addison TX 75001

Brian S. Price 972-888-0950 brian.price@pricekubecka.com

Price, Kong & Co CPAs, P.A. 5300 N Central #200 Phoenix AZ 85012

Scott Mitchem 602-279-0890 scottmitchem@pkcpa.com

Price, Paige & Company A C 677 Scott Avenue Clovis CA 93612

Fausto Hinojosa 559-299-9540 fausto@ppcpas.com

PricewaterhouseCoopers LLP 101 Seaport Boulevard, Suite 500 Boston MA 02110

Michele M. Weldon 617-530-7334 michele.m.weldon@us.pwc.com

Prida, Guida & Company 1106 N Franklin Street Fl 1 Tampa FL 66302-3841

George K. Guida 813-226-6091 gguida@pridacpas.com

Priest Amistadi 1021 14th Street Ste B Modesto CA 95354-1012

Howard Priest 209-544-7090 howard@priestamistadi.com

Pritchett, Dlusky, Saxe & Keller, Ltd. 1621 W. First Avenue Columbus OH 43212

William Joseph Keller 614-481-8051 x 103 billkeller@pdskcpa.com

Propp Christensen Caniglia LLP 9261 Sierra College Blvd Roseville CA 95661-5919

Dan Seiler 916-751-2900 dseiler@pccllp.com

Provanzano & Marchesiani, P. C. 607 North Ave Ste F-1 Wakefield MA 01880-1318

Kevin Ruffing 781-245-1100 kr@pmcpafirm.com

Provost, Salter, Harper & Alford, LLC 8550 United Plaza Blvd Ste 600 Baton Rouge LA 70809-0200

Kenneth P. Alford 225-924-1772 kalford@psha.com

Pruitt P3 & Company, PA 10441 Racetrack Rd Ste 5 Berlin MD 21811-3209

Jeffery D. Pruitt 410-973-2202 jpruitt@p3cpa.com

PSK LLP 3001 Medlin Drive Ste 100 Arlington TX 76015

Marie M. Bosillo 817-664-3000 x 4114 marie@pskcpa.com

PSV & Co, P.S.C. PO BOX 363247 San Juan PR 00936-3247

Francisco Perdomo Ferrer 787-793-4400 fperdomo@psvpr.com

PT CPAs, PLLC 7610 Falls Of Neuse Rd Ste 100 Raleigh NC 27615-3307

James J. Pappalardo 919-847-6800 pappalardojim@hotmail.com

Pugh CPAs 315 N Cedar Bluff Rd Ste 200 Knoxville TN 37923-4548

Lisa W. Hill 865-769-1637 lhill@pughcompany.com

Pulakos CPAs, PC 8801 Horizon NE, Suite 300 Albuquerque NM 87113

J. Brad Steward 505-338-1500 bsteward@pulakos.com

Pulliam & Associates, Chartered 7235 W Emerald St Ste A Boise ID 83704-8600

Rachel Pulliam 208-322-8525 rachel@pulliamcpa.com

Purdy, Donovan & Beal, LLP 37000 Woodward Ave Ste 200 Bloomfield Hills MI 48304-0924

David R. Gac 248-540-7377 dgac@pdb-cpas.com

Purk & Associates P.C. 1034 S Brentwood Blvd Ste 2000 St Louis MO 63117-1224

Thomas J. Hoeferlin 314-884-4012 tjhoeferlin@purkpc.com

Purkey, Carter, Compton, Swann & Carter, PLLC PO BOX 727 Morristown TN 37815-0727

Amy D. Hemminger 423-586-4850 ahemminger@pccsc.com

Purvis, Gray and Company PO Box 23999 Gainesville FL 32602

Ryan M. Tucker 850-2242-7144 ryan@purvisgray.com

Putman & Hancock 219 College St E Fayetteville TN 37334-3065

Dan L. Hancock 931-433-1040 dhancock@putmanandhancock.com

QRGA, LLP 1410 Providence Highway Norwood MA 02062-5023

Donna J. Neely 781-551-0040 dneely@qrgacpa.com

Quast, Janke and Company, CPA's, P. C. 1010 N Johnson St Bay City MI 48708-6275

David G. Gwizdala 989-892-4549 dgwiz@qjc.com

R & A CPAs, A Professional Corporation 4542 E Camp Lowell Tucson AZ 85712

Phillip Dalrymple 520-881-4900 pdalrymple@randacpas.com

R.A. Eberle & Company LLC 2801 Morris Ave Union NJ 07083

Richard Eberle 908-687-7820 reberle@raeberle.com

R.A. Fredericks & Company, LLP 170 ChangeBridge Rd Bldg B4 Montville NJ 07045-9113

Ralph A. Fredericks 973-575-6200 rafcpa@optonline.net

R.A. Hall & Co., LLC 183 State Street Boston MA 02019

Eric J. Hall 617-723-3333 x 114 ejh@rahallco.com

RA Mercer & Co., PC 63 S. Main Street Cattaraugus NY 14719

Cathie J. Bridges 716-257-9511 cjbridges@ramercercpa.com

R. Berger & Company, Inc 53 S Pond Lane Smithtown NY 11787-5215

Robin Berger 631-406-7389 roberger25@gmail.com

R.C. Neal P.C. 3208 N O'Connor Rd Irving TX 75062-4408

Ralph C. Neal 972-259-5757 rc.neal@verizon.net

R. D. Hoag and Associates, CPA's 555 N. Bell Avenue, Suite 100 Carnegie PA 15106

Robert Lee Hall 724-282-1844 rlhall@rdhcpapc.com

R. J. Augustine and Associates, Ltd. 999 N Plaza Dr Ste 650 Schaumburg IL 60173-5493

Richard J. Augustine, Sr 847-330-0400 raugustine@rjacpa.com

R.J. Gold & Company, P.C. 1 Wall Street Burlington MA 01803-

Robert Gold 781-272-2283 x 125 robgold@goldgrp.com

R. S. Abrams & Co. LLP 3033 Express Dr N, Ste 100 Islandia NY 11749

Marianne E. Van Duyne 631-234-4444 mvanduyne@rsabrams.com

Rabren, Odom, Pierce & Hayes, P.C. 1600 M L King Jr Expwy Andalusia AL 36420-0939

Gail C. Hayes 334-222-4101 ghayes@ro-cpa.com

Radachi and Company, CPA 900 E Broad Street Ste A Elyria OH 44035-6540

Richard Radachi 440-365-3115 info@radachi.com

Raffa, P.C. 1899 L Street, NW Washington DC 20036

Eric Glantz 202-955-5412 eglantz@raffa.com

Raible, Cornaglia, Wenstrom & Raible, LLC 1000 Atrium Way Ste 103 Mount Laurel NJ 08054-3903

Ethan P. Wenstrom 856-488-1860 EWenstrom@rcwrcpa.com

Raich, Ende Malter & Co. LLP 175 Broadhollow Road Suite 250 New York NY 11747

Elaine Fazzari 973-507-0500 EFazzari@rem-co.com

Raimondo Pettit Group 21515 Hawthorne Blvd Ste 1250 Torrance CA 90503-6501

Jacques Welche 310-540-5990 jwelche@rpgcpa.com

Rainer & Company, P. C. 2 Campus Blvd Ste 220 Newtown Square PA 19073

Michael DeHaven 610-353-4610 mdehaven@rainer.com

Raines & Fischer 555 5th Ave 9th Fl New York NY 10017-2416

Brian Uhlman 212-953-9200 buhlman@rainesfischer.com

Ralph L. Focaracci, P.A. 1401 E Broward Blvd Ste 110 Ft Lauderdale FL 33301-2100

Ralph Focaracci 954-525-9722 ralph@sfftl.com

Ralston & Company, P. A. 8777 San Jose Blvd Bldg E Ste 600 Jacksonville FL 32217-4284

Robert Shealy 904-730-0440 shealy@ralstonco.com

Randy Walker & Co., P.C. 7800 W Interstate 10 Ste 505 San Antonio TX 78230-4723

Randy L. Walker 210-366-9430 rwalker@cpatx.com

Raphael, Sanders, Goldberg, Nikpour, Cohen & Sullivan, PLLC 97 Froehlich Farm Blvd Woodbury NY 11797-2903

Michael R. Sullivan 516-864-8640 MichaelS@rsgnccpas.com

Ram Associates 3240 E State Street Trenton NJ 08619-4510

Parameswara Ramachandran 609-306-9092 pkram@ramassociates.us

Randolph Scott & Company CPA's, Inc. 1 Commercial Blvd STE 101 Novato CA 94949-6193

Randolph Scott 415-883-8090 rscott@rscocpas.com

Randy Silhan, CPA 2817 JBS Parkway, C-202 Odessa TX 7976

James Silhan 432-557-2626 rsilhan@excite.com

Raphael and Raphael LLP 52 Church St Boston MA 02116-5483

Brian J. Carney 617-210-1211 brianc@rrllp.com

Rasco, Winter, Abston, Moore & Associates, LLP 400 W Capitol Ave Ste 2380 Little Rock AR 72201-3458

Kevin Norton 501-375-8500 norton@rascowinter.com

Ravi Venkataraman, CPA LLC 14 Courtside LN Princeton NJ 08540-9504

Ravi Venkataraman 609-452-7770 ravicpanj@yahoo.com

Rayner, Foos, Kruse & Irwin, Inc. 6465 Wheatstone Ct Ste 1 Bldg Maumee OH 43537-8610

Jami Lynn Foos 419-866-7888 jami.foos@rfki-cpa.com

RBM LLP 666 Travis St Ste 800 Shreveport LA 71101-3094

Vance R Bailes 318-221-3615 x 221 vrb@rbm.com

RBSM, LLP 805 3rd AVE RM 902 New York NY 10022-7662

Peter Stefanou 917-229-4610 stpierre64@yahoo.com

RBT CPAs LLP 11 Racquet Rd #1 Newburgh NY 12552-0009

Tonia Crown 845-567-9000 tcrown@rbtcpas.com

Rea & Associates, Inc. 419 West High Avenue New Philadelphia OH 44663-1020

Darlene Finzer 330-339-6651 darlene.finzer@reacpa.com

Rea Logan & Co., LLC 202 S Washington St Marion IN 46952-3804

Douglas C. Bryant 765-664-2366 dougb@realogan.com

Rea, Shaw, Giffin & Stuart 2415 9TH ST Meridian MS 39301-5046

W. Douglas Coleman 601-693-2841 dcoleman@rsgscpa.com

Redpath and Company, Ltd. 4810 White Bear Pky White Bear Lake MN 55110

Karlie Johnson 651-255-9310 kjohnson@redpathcpas.com

REDW LLC 7425 Jefferson St. NE Albuquerque NM 87109

Laurel Shelton 505-998-3270 lshelton@redw.com

Redwitz, Inc. 5520 Trabuco Rd. Irvine CA 92620

Jennifer Riva-Kirk 408-377-3441 jennifer@redwitz.com

Reed & Company, P.C. 672 Main St Lafayette IN 47901-1451

Eileen M. Cochran 765-742-4141 eileen@reedcpa.com

Reed & Co. of Mayfield, PSC 231 N 7th Street Mayfield KY 42066-1819

Albert F Harris 270-2475303 Reedco12@bellsouth.net

Reeder & Associates, PA 3339 W. Bearss Ave. Tampa FL 33618-2100

Richard W. Reeder 813-908-5310 rick@reeder-cpa.com

Regan Levin Bloss Brown & Savchak P. C. 1620 Pond Rd Unit 101 Allentown PA 18104-2255

Brian T. Regan 610-434-7700 bregan@rlbaccountants.com

Regan Schickner Shah Harper LLC 6031 University Boulevard Ste 300 Ellicott City MD 21043-6151

James G. Schickner 410-750-1720 jschickner@s1services.com

Regier Carr & Monroe, LLP 300 W. Douglas, Ste 100 Wichita KS 67202

Albert R Denny 316-264-2335 Bert.denny@rcmcpa.com

Rehmann 5800 Gratiot, Ste 201 Saginaw MI 48603

Tara J. Girard 989-797-8304 tara.girard@rehmann.com

Reid, Sahm, Isaacs & Schmelzlen 12555 High Bluff Dr Ste 190 San Diego CA 92130-2056

Edmond Sahm 858-259-1600 x 208 esahm@rsiscpas.com

Reilly, Penner & Benton LLP 611 N Broadway Suite 300 Milwaukee WI 53202-5086

Patrick Hoffert 414-271-7800 phoffert@rpbllp.com

Rekdal Hopkins Howard, PS 2275 116th Avenue NE, Suite 100 Bellevue WA 98004

Richard Rekdal 425-658-1400 rrekdal@rh2cpas.com

Renner and Company CPA PC 700 N. Fairfax Street Ste 400 Alexandria VA 22314

John Renner 703-535-1200 jrenner@rennercpa.com

Restivo Monacelli LLP 36 Exchange Ter Ste 3 Providence RI 02903-1798

Kevin S. Hundley 401-273-7600 x 228 khundley@rm-llp.com

Rexroat, Harberd & Assoc, PA PO BOX 7 Jerome ID 83338-0007

Laurie L. Harberd 208-324-2351 lharberd@cableone.net

Reynolds & Rowella, LLP 90 Grove St Ste 101 Ridgefield CT 06877-4129

Daniel Harris 203-972-5191 danh@reynoldsrowella.com

Reynolds Bone & Griesbeck PLC 5100 Wheelis Dr Ste 300 Memphis TN 38117-4568

Carl J Haag 901-682-2431 x 1018 shaag@rbgcpa.com

RFH, PLLC 230 Lexington Green Circle Ste 600 Lexington KY 40503

Lyman Hager 859-231-1800 x 1663 lhager@rfhco.com

RGP, LLP 3478 Buskirk Ave Ste 308 Pleasant Hill CA 94523-4385

Thomas C. Rockwell 925-954-0100 trockwell@rgpllp.com

Rhodes & Associates, PLLC 31620 23rd Ave S Ste 218 Federal Way WA 98003-5049

Eva Imaino 253-528-0808 eimaino@rhodescpa.com

Rhodes Young Black & Duncan 2736 Meadow Church Rd STE 200 Duluth GA 30097-5236

Andrew Pourchier 770-495-6200 apourchier@rybd.com

Ricci & Company, LLC 6200 Uptown Blvd., Ste 400 Albuquerque NM 87110

Patrick Wilkins 505-338-0855 patrick.wilkins@riccicpa.com

Rich Bartol Consulting 6664 Angelina Ct Chino CA 91710-7362

Richard J. Bartol 909-364-0901 RBartolCPA@aol.com

Richard A. Bowman CPA 111 3rd Street, Ste A Sweetwater TX 79556-4590

Richard Alan Bowman 325-235-4974 rbowman@rbcpa.us

Richard A Roome, PC PO Box 1309 Stafford TX 77497-1309

Richard A. Roome 281-495-2889 rick@roomecpa.com

Richard B. Guskiewicz Associates 1013 Ligonier Street Latrobe PA 15650-1832

Michael A. Miller 724-537-3369 mke@rbgassociates.com

Richard J. Breslin 505 S Illinois St Belleville IL 62220-2137

Richard J. Breslin 618-235-9811 RBreslin@aol.com

Richard J. Cummings 11 State Street Hackensack NJ 07601-5429

Richard J. Cummings 201-487-1040 rjc.cpa@verizon.net

Richard J Gross CPA PA 1939 N Federal HWY Boca Raton FL 33432-1934

Richard Gross 561-702-6030 rjgsport@aol.com

Richards, Witt & Charles, LLP 100 Ring Rd W Ste 108 Garden City NY 11530-3205

Raymond Goren 516-741-0515 rgoren@autocpa.net

Richardson & Company, P.C. 165 Village St Medway MA 02053-1135

John Antonelli 508-533-6426 jantonelli@richardsoncpa.com

Richey, May & Co., LLP 9605 S Kingston Ct Ste 200 Englewood CO 80112

John P. Dale 720-407-5531 jdale@richeymay.com

Rick & Shannahan CPA's 3660 South Geyer Rd. Suite 150 St. Louis MO 63127

Gerard J. Germain 314-822-7780 jggermain@randscpaspc.com

Rick C. Reed & Company, PLLC 352 Landa Street New Braunfels TX 78130-5401

Kenneth C. Ward 830-625-8068 kcward@satx.rr.com

Ridout, Barrett & Co., P. C. 901 NE Loop 410 Ste 100 San Antonio TX 78209-1307

Dustin Michalak 210-829-1793 dmichalak@ridoutbarrett.com

Riester, Lump & Burton, CPAs, Inc. 1600 Lexington Avenue Mansfield OH 44907-2907

Bradley L. Hostetler 419-756-3400 bhostetler@rlbcpa.com

Riley and Company Inc. 1298 N 9th Street | PO Box 1049 Stroudsburg PA 18360

Scott A. Miller 570-424-0667 smiller@rileyandcompany.com

RINA Accountancy Corporation 1220 Oakland Blvd., Suite 310 Walnut Creek CA 94596

Brad Gai 925-210-2180 bgai@rina.com

Riney Hancock CPAs PSC 313 SE 1st Street Evansville IN 47713-1003

Carla Dowell 812-423-6281 cdowell@rineyhancock.com

Ringo & Assoc PC, CPAs 7339 Currie Road Northville MI 48168

Christine M. Ringo 248-735-2407 ringocpa@msn.com

Ritter & Company, LLC 400 E College Blvd Roswell NM 88201-7525

Francisco A. Olvera 575-622-8500 folvera@rcocpa.com

Ritz Holman LLP 330 E Kilbourn Ave Ste 550 Milwaukee WI 53202-3144

Darci L. Middaugh 414-271-1451 darci@ritzholman.com

Rivera, Jamjian & Dillard LLP 811 Wilshire Blvd STE 1805 Los Angeles CA 90017-2629

Anthony Sanchez 213-412-2002 asanchez@rjd-cpa.com

Rives & Associates, LLP 702 Oberlin Rd STE 410 Raleigh NC 27605-1357

Jay Sharpe 919-832-6848 jsharpe@rivescpa.com

Rizzo, DiGiacco, Hern & Baniewicz, CPAs, PLLC 69 B Monroe Avenue Village Green Office Park Pittsford NY 14534

Timotjhy Hern 585-662-5046 thern@rizzodigiacco.com

RKL LLP PO Box 8408 Lancaster PA 17604

Francis J. Donnelly 610-376-1595 fdonnelly@rklcpa.com

RJI Ramirez Jimenez International CPA's 1900 Main St., Suite 375 Irvine CA 92614

David Sherwood 949-852-1600, ext. 420 DSherwood@Ramirezintl.com

RL Jennings & Associates, PC PO Box 109 Rome GA 30162

Richard Lee Jennings 706-802-1945 lee@romecpa.com

RL Ring & Associates, LTD. 5150 Bradenton Ave Ste C Dublin OH 43017-7591

Robin Ring 614-389-2967 robin@rlringcpa.com

Robert C. Alario, Certified Public Accountants, PC 75 N Main St Leominster MA 01453-5507

Karen J. Spinelli 978-534-1999 kspinelli@ralario.com

Robert D. Goldstein 2603 Augusta Dr Ste 1100 Houston TX 77057-5639

Robert Dale Goldstein 713-787-9927 rdgtexas@aol.com

Robert F. Murray & Co 1515 East Commerce Drive Midland MI 48642

Scot A. Smith 989-631-9500 ssmith@robertfmurray.com

Robert H. Garick CPA LLC 19987 Villa Lante PL Boca Raton FL 33434

Robert H. Garick 561-504-9041 rgarickcpa@gmail.com

Robert J Ruehl 2612 Durango Ln San Ramon CA 94583-2109

Robert J. Ruehl 925-437-3921 rruehl@comcast.net

Robert Loe & Associates 211 1st Ave W Ste 400 Seattle WA 98119-4223

Robert B. Loe 206-292-1747 robert@loecpa.com

Robert R. Redwitz & Co. 5520 Trabuco Rd. Irvine CA 92620

Jennifer Riva-Kirk 408-377-3441 jennifer@redwitz.com

Roberts Alexonis Group PLLC 1660 E River Rd Ste 100 Tucson AZ 985718-5683

Jack Roberts 520-591-4510 jroberts@rtaxes.com

Robertson & Robertson, PLLC 800 Wilcrest Dr Ste 205 Houston TX 77042

Ben W. Robertson 713-953-1040 brobertson@cparobertson.com

Robertson Neal & Company LLP PO Box 2367 Greensboro NC 27402-2367

Margaret Mc. Luebke 336-379-9932 mluebke@rnc-cpa.com

Robins, Eskew, Smith and Jordan 350 Country Club Drive Ste C Stockbridge GA 30281

Daniel O. Clum 770-474-7703 x 309 dclum@refjcpas.com

Robinson & Gordon, P.C. 95 Allens Creek Rd Ste 1 Rochester NY 14618-3252

Leslie U. Gordon 585-244-9590 lgordon@mrgp.com

Robinson Burdette Martin Seright, L.L.P. 9816 Slide Road, Ste 301 Lubbock TX 79424

Thomas B. Redford 806-744-3333 bredford@rbmsllp.com

Robinson Grant & Co., P. A. PO BOX 22959 Hilton Head Island SC 29925-2959

Michael R. Putich 843-815-6161 michael@robinsongrant.com

Robinson, Farmer, Cox Associates PO Box 6580 Charlottesville VA 22906

Robert Huff 434-973-8314 rhuff@rfca.com

Robinson, Grimes & Company, P.C P.O. Box 4299 Columbus GA 31904

Christopher A. Miller 706-324-5435 cmiller@robinsongrimes.com

Rodefer Moss & Co 1729 Midpark Dr Ste C200 Knoxville TN 37921

Curtis Morrison 423-638-8144 cmorrison@rodefermoss.com

Rodl Langford de Kock, LLP 75 Beattie Place, Suite 550 Greenville SC 29601

Ann Roberts 864-242-2611 ann.roberts@roedlusa.com

Rodman & Rodman, P. C. 3 Newton Executive Park Newton MA 02462-1462

Steve Rodman 617-965-5959 steve@rodmancpa.com

Rodriguez, Rivera & Toro P.S.C. PO Box 1080 Mayaguez PR 00681-1080

Ivan A. Santiago 787-834-3100 isantiago@cparrt.com

Rogoff & Company P. C. 355 Lexington Ave FL 6 New York NY 10017-6603

Abdellatif Elmaghrabi 212-557-5666 x 144 bacco@rogoff.com

Roger A. Brown & Co. 2234 E Colorado Blvd Pasadena CA 91107-3608

Scott S. Brown 626-795-5522 scott@rabcocpa.com

Rogers and King, CPA, LLC 9625 Lakewood Circle Chaska MN 55318

Diane L. Rogers 952-448-6748 drogers@rogersandking.com

Rogers, Anderson, Malody & Scott, LLP 735 Carnegie Dr Ste 100 San Bernardino CA 92408-3569

Leena Shanbhag 909-889-0871 lshanbhag@ramscpa.net

Rogers, Clem & Company 1067 Park View Drive Covina CA 91724

George R. Applebaum 626-858-5100 gapplebaum@rogersclem.com

Roloff, Hnatek and Co. LLP 120 S Main Street Ste 300 Victoria TX 77901-8144

Christopher L. Culak 361-578-2915 cculak@rhcllp.com

Romberger, Wilson & Beeson, Inc. 500 N Central Ave Ste 325 Glendale CA 91203

Mark Siddall 818-240-8322 msiddall@rwbcpa.com

Romolo & Associates 2428 N North Street Peoria IL 61604-3537

Joe Romolo 309-682-2001 joe@romolocpa.com

Ron L. Beaulieu & Company 41 Bates St Portland ME 04103-5339

Ron L. Beaulieu 207-775-1717 ronb@rlbco.com

Ron Wyatt, CPA 2346 S Lynhurst Drive E 207 Indianapolis IN 46241

Ronnie Wyatt 317-247-1394 Rwyatt8215@aol.com

Ronald A. Wignall, P.C 6211 W Northwest Hwy Apt 707 Dallas TX 75225-3423

Ronald A. Wignall 214-263-2984 randbwig@yahoo.com

Roorda, Piquet & Bessee, Inc. 5995 Brockton Ave Fl 2 Riverside CA 92506-1833

Robert M. Bessee 951-684-7781 rbessee@rpbcpa.com

Rose Rock CPAs, PLLC 2829 NW 173RD ST Edmond OK 73012-6728

Jaena R. Poppe 405-285-8459 jpoppe@roserockcpas.com

Rose, Snyder & Jacobs LLP 15821 Ventura Blvd Ste 490 Encino CA 91436-4778

Stephane Vachon 818-461-0600 svachon@rsjcpa.com

Rosen, Sapperstein & Friedlander, LLC 300 Red Brook Blvd Ste 200 Owings Mills MD 21117

Bryna C. Engel 410-581-0800 bengel@rsandf.com

Rosenberg, Rich, Baker, Berman & Co. PO Box 6483 Bridgewater NJ 08807-0483

Daniel A. Brown 908-231-1000 dbrown@rrbb.com

Rosenblatt, Levittan, Vulpis, Goetz & Co LLP 1700 Jericho Tpke New Hyde Park NY 11040-4742

Christopher L. Vulpis 516-326-8282 vulpis@rlvgcpa.com

Ross Buehler Falk & Company, LLP 1500 Lititz Pike Lancaster PA 17601-6531

Patrick J. Gendrue 717-393-2700 pgendrue@rbfco.com

Ross Lane & Company, LLC 7000 Peachtree Dunwoody Rd, Bldg One Atlanta GA 30328

Kimberly Booth 770-804-8044 kgb@ross-lane.com

Ross, Langan & McKendree, L.L.P. 7900 Westpark Drive Ste T420 McLean VA 22102-4216

Barry G. Thomas 703-893-2660 x304 bgt@rlmcpa.com

Rossi LLP 400 Oceangate Ste 1000 Long Beach CA 90802-4389

Lewis R. Finkelstein 562-495-3325 LewF@RossiLLP.com

Rotenberg Meril Solomon Bertiger & Guttilla, P.C. 1 Park 80 Plz. W Saddlebrook NJ 07663-5881

Antonio Torchia 201-487-8383 ttorchia@rmsbg.com

Roth & Company LLP 1428 36th St Ste 200 Brooklyn NY 11218-3714

Zacharia Waxler 718-975-5306 zwaxler@rothcocpa.com

Rotz & Stonesifer P.C. 1134 Kennebec Drive Chambersburg PA 17201

Michael Buhrman 717-264-5961 mike@rotzandstonesifer.com

Rowley & Company, LLP 409 W. Kieffer Road Michigan City IN 46360-9579

Cindy E. Weber 219-874-1437 x 307 cweber@rbcllp.com

Rozier, Harrington & McKay 1407 Peterman Dr Alexandria LA 71301-3433

Steven E. Kimball 318-442-1608 steven@cenlacpas.com

RRC CPA Group, PSC PO BOX 336876 Ponce PR 00733-6876

Juan M. Reyes-Ramis 787-843-5500 jreyes@rrccpagroup.com

RSM Puerto Rico 1000 Calle San Roberto, Repto Oyola San Juan PR 00926-2717

Raul Hernandez Rivera 787-751-6164 x 213 rhernandez@rsm.pr

RSM US LLP 3600 W American Blvd, 3rd floor Bloomington MN 55431

John Nicolopoulos 617-241-1299 John.Nicolopoulos@rsmus.com

Rubens Partners LLP 3675 Mt Diablo Blvd Ste 200 Lafayette CA 94549-3793

Linda R. Martins 925-287-1313 lmartins@rubenscpa.com

RubinBrown LLP 10975 Grandview Drive, Suite 600 Overland Park KS 66210

Charles Harris 913-491-4144 chip.harris@rubinbrown.com

Rubino & Company, Chartered 6903 Rockledge Dr Ste 1200 Bethesda MD 20817-1848

Robert N. Gray 301-564-3636 rgray@rubino.com

Rucci, Bardaro & Falzone PC 919 Eastern Avenue Malden MA 02148

Vincenzo Botta 781-321-6065 vincenzob@rbfpc.com

Rudd & Company PLLC 3805 Valley Commons Drive Ste 7 Bozeman MT 59718

Scott Holton 406-585-3393 sholton@ruddco.com

Rudler, PSC 1881 Dixie Hwy Ste 200 Fort Wright KY 41011-2646

David Neuhaus 859-331-1717 dneuhas@rudler.com

Rueff and Associates, CPA's 312 Macon Avenue Louisville KY 40207-3004

Donald L. Morris 502-896-2451 Cpadon8@cs.com

Runyon Kersteen Ouellette, P.A. 20 Long Creek Dr South Portland ME 04106-2427

Donald C. Gaudet 207-773-2986 dgaudet@rko-cpas.com

Russell Brier & Co. LLP 10 Post Office SQ STE 600S Boston MA 02109-4689

Stephen D. Candelario 617-523-7096 scandelario@russellbrier.com

Russell, Evans & Thompson PLLC PO Box 528 Herndon VA 20172-0528

Anna Russell 703-478-0320 asinlock@retcpas.com

Rushton & Company LLC 726 S. Enota Drive NE STE A Gainesville GA 30501-2419

Nicholas T. Bruner 770-287-7800 nbruner@rushtonandcompany.com

RW Group LLC 148 W. State Street, Suite 304 Kennett Square PA 19348

Richard E. Wortmann 610-709-5046 rewortmann@rwgroupllc.com

Ryan & Coscia, P. C. 256 Essex St Salem MA 01970-3434

Barry E. Coscia 978-744-1760 gashton@ryancoscia.com

Ryan & Wetmore 9099 Ridgefield Dr Ste 107 Frederick MD 21701-6714

Peter T. Ryan 301-585-0506 pryan@ryanandwetmore.com

RyanSharkey 2325 Dulles Corner Blvd Ste 450 Herndon VA 20171-4675

Edward Ryan 703-652-1124 eryan@rscllp.com

Ryan, Gunsauls & O'Donnell, LLC 5590 E Yale Ave Ste 201 Denver CO 80222-6989

Uyen T. Pavelis 303-758-5558 x 115 upavelis@rgo-cpa.com

Ryun, Givens & Company, P.L.C. 2900 - 100th Street, Suite 301 Urbandale IA 50322

Timothy Kent DeVries 515-225-3141 tdevries@rgwcpa.com

S. A. Koenig & Associates, CPAs, P.C. 485 Underhill Blvd #100 Syosset NY 11791

Steven A. Koenig 516-921-6480 stevek@sak-cpas.com

S. Davis & Associates, PA 2521 Hollywood Blvd Hollywood FL 33020-6606

Shaun Davis 954-927-5900 sdavis@sdaviscpa.com

S. F. Fiser & Company P. A. 112 E. Emma Avenue Springdale AR 72764-4624

Jeffrey S. Fender 479-751-4851 x 1001 jfender@fisercpa.com

S. M. Esposito & Company, P. C. P O Box 3942 Woodbridge CT 06525-0942

William F. Montalto 203-387-7771 wmontalto@smesposito.com

S. Preston Douglas & Associates, LLP 907 N Walnut St Lumberton NC 28358-4833

John L Grissom, III 910-739-7523 lgrissom@spdouglas.com

S. R. Snodgrass, P.C. 2009 Mackenzie Way, Suite 340 Cranberry Township, PA 16066

Heather Hilliard 724-934-0344 robertpsrs@verizon.net

Saba Colman Hunt, PC 500 Clark Road Tewksbury MA 01876

Catherine M. Colman 978-858-0321 x 13 ccolman@sch-cpa.com

Sacco CPA, LLP 200 Business Park Drive Armonk NY 10504

John M. Sacco 914-273-6270 john@saccocpa.com

Sackrider & Company, Inc. PO Box 330 Terre Haute IN 47808

David Lee Kirchner 812-232-9492 dkirchner@sackrider.com

Salmon Sims Thomas & Associates, PLLC 12720 Hillcrest Rd Ste 900 Dallas TX 75230-2047

William H. Sims 972-392-1143 hsims@sstcpa.com

Salter & Company 4600 East West Hwy, Suite 300 Bethesda MD 20814

Michael E. Warshaw 301-830-7400 mwarshaw@saltercpa.com

Saltmarsh, Cleaveland & Gund, P.A. 900 N 12TH AVE Pensacola FL 32501-3305

David Lister 850-435-8300 david.lister@saltmarshcpa.com

Samet & Company PC 1330 Boylston St. Chestnut Hill MA 02467-2111

Jay Kessler 617-731-1222 Jayk@samet-cpa.com

Samuel Goldstein & Co., P.C. 150 Great Neck Rd Ste 202 New York NY 11021-3309

Stuart I. Goldstein 516-466-3388 stuart@sgcpas.com

Sanders, Walsh & Eaton PO Box F Osterville MA 02655-1056

Michael Walsh 508-428-0790 Walsh1@cape.com

Sansiveri, Kimball & Co., LLP 55 Dorrance Street Providence RI 02903

M. Douglas Fay 401-331-0500 dfay@sansiveri.com

Santora CPA Group 220 Continental Dr Ste 112 Newark DE 19713-4309

Lori Stoughton 302-737-6200 lstoughton@santoracpa.com

Santos, Postal & Company, P.C. 11 N. Washington Street Ste 600 Rockville MD 20850-4277

Anthony G. Orsborne 240-499-2040 aorsborne@santospostal.com

Sanville & Company 1514 Old York Rd Abington PA 19001-2607

Michael Baranowsky 215-884-8460 mtbaranowsky@sanvilleco.com

Sarbey Kaufman, LLC 3107 Stirling Rd Ste 201 Fort Lauderdale FL 33312-8500

Scott Sarbey 954-374-0555 ssarbey@sarbeykaufman.com

Sassetti LLC 6611 West North Ave Oak Park IL 60302

Aimee Urnikis 708-386-1433 x 138 urnikis@sassetti.com

Satty Levine & Ciacco CPA P. C. 125 Jericho Turnpike Ste 200 Jericho NY 11753-1016

Frank W. Sluter 516-338-9500x 106 fsluter@satty.com

Savastano, Kaufman & Company, LLC 625 From Rd Paramus NJ 07652-3500

Linda Wescott 201-796-7300 lwescott@skcpc.com

Saville, Dodgen & Company, P.L.L.C. 700 N Pearl Street STE 1100 Dallas TX 75201-2814

Kurtis Smith 214-922-9727 kurtiss@savillecpa.com

Sawyer, LLC 1310 Mass Moca Way North Adams MA 01247

Billie Jo Sawyer 413-664-6777 bsawyer@marlowcocpa.com

Sax LLP 855 Valley Rd Ste 3 Clifton NJ 07013-2441

Jennifer Moroz 973-472-6250 x 235 jmoroz@saxllp.com

SB & Company, LLC 200 International Circle Hunt Valley MD 21030

William Seymour 410-584-9306 wseymour@sbandcompany.com

SBNG, P.C. 221 N Kansas St Ste 1300 El Paso TX 79901-1580

Frank Nugent, Jr. 915-544-6770 fnugent@sbngcpa.com

Schafer, Tschopp, Whitcomb, Mitchell & Sheridan, LLP 986 Douglas Ave Ste 100 Altamonte Springs FL 32714-2059

Thomas V. Whitcomb 407-875-2760 twhitcomb@two-cpa.com

Schaffner, Knight, Minnaugh & Company, P.C. 1001 State St Ste 1300 Erie PA 16501-1832

Peter Eaglen 814-454-1997 x 202 Peaglen@skmco.com

Scharf Pera & Co., PLLC 4600 Park Rd Ste 112 Charlotte NC 28209-0202

Wayne Spransy 704-372-1167 wspransyscharfpera.com

Schauer and Associates, P. C. PO B0x 1808 Jamestown ND 58402-1808

Duane R. Dunn 701-252-5422 d.dunn@schauercpa.com

Schear & Schear 4695 Lake Forest DR STE 300 Cincinnati OH 45242-3745

Neal E. Schear 513-984-5700 nschear@schearandschear.com

Schechter, Dokken, Kanter, Andrews & Selcer, Ltd. 100 Washington Ave S # 1600 Minneapolis MN 55401-2192

John Anthony Lawson 612-332-9350 jlawson@sdkcpa.com

Scheffel & Company, P. C. d/b/a/ Scheffel Boyle PO BOX 633 Edwardsville IL 62025-0633

Steven P. Langendorf 618-656-1206 steve.langendorf@scheffelboyle.com

Scheid & Company, P.C. 101 Commonwealth Ave Concord MA 01742-2903

William E. Scheid 978-318-9600 wes@scheidco.com

Schenck SC 2200 Riverside Drive Green Bay WI 54301-3819

William G Heinrich 920-436-7800 bill.heinrich@schencksc.com

Schlenner, Wenner & Co. 630 Roosevelt Rd. Ste. 201 P.O. Box 1496 St. Cloud, MN 56302

Molly Thompson 320-251-0286 mthompson@swcocpas.com

Schmersahl Treloar & Co., PC 10805 Sunset Office Drive, Suite 400 Saint Louis MO 63127-1223

Mark A. Graves 314-966-2727 mgraves@stcpa.com

Schmidt, Westergard & Company, PLLC 77 W University Dr Mesa AZ 85201-5830

Lynn Westergard 480-834-6030 lwestergard@sw-cpa.com

Schmitt & Kaylor 717 Michigan Ave La Porte IN 46352-0608

Richard J. Schmitt 219-362-1515 jim@schmittkaylor.com

Schmoyer and Company, LLC PO Box 11881 Columbia SC 29211-1881

Terry K. Schmoyer, Jr. 803-254-2050 tschmoyer@schmoyercpa.com

Schneider, Downs & Co., Inc. One PPG Place, Suite 1700 Pittsburg PA 15222

Jeanne M. Barrett 412-697-5349 jbarrett@schneiderdowns.com

Schneider, Larche, Haapala & Company 401 Ludington St Escanaba MI 49829-3995

Karen L. Meiers 906-786-6625 kmeiers@chartermi.net

Schoedel & Schoedel CPAS PLLC 422 W Riverside Ste 1420 Spokane WA 99201-0395

Patrick A Terhaar 509-747-2158 pterhaar@schoedel.com

Schorr CPA Firm LLC 3403 Waterview Trial Rockwall TX 75087

Scott W. Schorr 214-729-6543 schorr111@yahoo.com

Schowalter & Jabouri, P. C. 11878 Gravois Rd Saint Louis MO 63127

James K. Torti 314-849-4999 jtorti@sjcpa.com

Schriver, Carmona & Company, PLLC 5805 Callaghan Rd Ste 301 San Antonio TX 78228-1129

Christopher Carmona 210-680-0350 ccarmona@scc-cpa.com

Schroedel, Scullin & Bestic, LLC 196 N Broad St Canfield OH 44406-1266

Denise Ann Harlan 330-533-1131 x 11 denise@sbb-cpa.com

Schroeder & Co., CPA's, LLC PO Box 307 Ottawa OH 45875-0307

Nicholas V Schroeder 419-523-6191 nick@schroedercocpas.com

Schulman Lobel Zand Katzen Williams & Blackman, LLP 1001 Avenue of the Americas FL 2 New York NY 10018-5640

Kenneth J. Gralak 212-868-5781 kgralak@schulmanlobel.com

Schultheis & Panettieri, LLP 210 Marcus Blvd Hauppauge NY 11788

Carol A Westfall 631-273-4778 cwestfall@snpcpa.com

Schulz & Company, P.C. 15200 E Girard Ave Ste 4900 Aurora CO 80014-5053

Michael Schulz 303-690-7275 mschulz103@aol.com

Schumann, Adriano & Company, PLLC 2432 West Peoria Avenue Suite 1282 Phoenix AZ 85029

Charles M. Adriano 602-870-1426 Charlie@saandco.com

Schwartz Lasson Harris Ltd., A P. C. Two Walnut Grove Drive Horsham PA 19044-2293

Richard Joseph Donaher 215-956-9700 x 118 rdonaher@slhcpas.com

Schwartz Platz & Associates 1050 Fulton Avenue Sacramento CA 95825

Kathleen Platz 916-489-1697 kplatz@schwartzplatz.com

Schwartz, Giannini, Lantsberger & Adamson, A. C. 4578 Feather River Drive Ste D Stockton CA 95219-6510

Philip Lantsberger 209-474-1084 phil@sfgac.com

Sciarabba Walker & Co., LLP 200 E Buffalo St Ste 402 Ithaca NY 14850-4232

David E. Iles 607-272-5550 diles@swcllp.com

Scott and Company, LLC 1441 Main Street Ste 800 Columbia SC 29201

Michael J. Slapnik 803-256-6021 mslapnik@scottandco.com

Scott, Stackrow & Co., P. C. 314 Hoosick St Troy NY 12180-2073

David Pietrafesa 518-274-9081 dpietrafesa@scottstackrow.com

Scribner & Company, P.C. 1523 NE 6th Ave Portland OR 97232-1248

Stephen C Scribner 503-282-0056 x 22 stephencscribner@qwestoffice.net

ScrogginsGrear 5552 Cheviot Rd Cincinnati OH 45247-7094

Luke R. Trenz 513-771-7070 ltrenz@scrogginsgrear.com

SD Mayer & Associates, LLP 235 Montgomery St FL 28 San Francisco CA 94104-3115

Stephen D. Mayer 415-691-4030 sdmayer@sdmayer.com

Seachrist, Kennon & Marling, A.C. 21 Warden Run Road Wheeling WV 26003-6541

Ronnie L. Marling 304-233-0141 rmarling@skmcpa.com

Sean Dannelly, CPA 4882 NW 51ST ST Coconut Creek FL 33073-4950

Sean Dannelly 954-973-0040 sean@dmacpafirm.com

Sean T. Sullivan, CPA, PC 513 Lincoln Ave Erie PA 16505-2451

Sean T. Sullivan 814-455-3089 seancpa@seancpa.com

Searle Hart & Associates PLLC 3395 S Holmes Ave Idaho Falls ID 83404-7981

Gerald W. Searle 208-524-3880 gsearle@searlehart.com

Seaver & Forck, CPAs, LLC 3523 Amazonas Dr Jefferson City MO 65109-5717

Jacqueline Forck 573-636-5507 jackie@seaverandforckcpa.com

Seber Tans PLC 555 W Crosstown Pkwy Ste 304 Kalamazoo MI 49008-1981

Matthew A. Howard 269-343-8180 mhoward@sebertans.com.com

Secore & Niedzialek, P.C. 2800 N Central Ave Ste 200 Phoenix AZ 85004-1034

Earl Secore 602-279-9090 x 19 earl@sncpa.com

Seefeld Lawson Moeller LLP PO Box 131030 The Woodlands TX 77393-1030

Debra Seefeld 281-362-9732 debra@seefeldcpa.com

Seidel Schroeder 1470 Copperfield PKWY College Station TX 77845-5785

Duane Muehlbrad 979-846-9890 dmuehlbrad@ssccpa.com

Seiler LLP 1100 Marshall St Redwood City CA 94063-2029

Debra K McCall 650-365-4646 dmccall@seiler.com

Seim Johnson, LLP 18081 Burt Street Ste 200 Elkhorn NE 68022

Kelly Karmazin 402-330-2660 kkarmazin@seimjohnson.com

Seitz, Leatherman & Kolb, LLC 595 Bethlehem Pike, Suite 204 Montgomeryville PA 18936-9710

Lon Seitz 215-822-5229 lon@slk-cpa.com

Selden Fox Ltd 619 Enterprise Drive Oak Brook IL 60523

John Stucky 630-954-1400 stucky@seldenfox.com

Sensiba San Filippo, LLP 2929 Campus Drive, Suite 225 San Mateo CA 94403

Ernest C. Rossi III 925-271-8700 erossi@isfllp.com

Serotta, Maddocks, Evans & Co. 701 Greene St, Suite 200 Augusta GA 30901

Lisa Michelle Bennett 706-722-5337 mbennett@smecpa.com

Servatius, O’Brien & Fong, LLP 2980 Columbia St Torrance CA 90503-3806

Merrietta L. Fong 310-539-9400 mfong@sofcpa.com

Seward and Monde 296 State Street North Haven CT 06473-2165

Louis A. Criscuolo 203-248-9341 lcriscuolo@sewardmonde.com

SFW Partners, LLC 1610 Des Peres Rd Ste 300 St. Louis MO 63131-1891

John Forir 314-569-3333 jlforir@sfcocpa.com

Shannon & Associates, LLP 1851 Central Pl S #225 Kent WA 98030

Julie E Courtney 253-852-8500 jcourtney@shannon-cpas.com

Shapiro & Duffalo, P.C. 110 E 59th Street New York NY 10022-1304

Michael Duffalo 212-752-6353 mduffalo@sdcpas.com

Sharon Schroder, CPA 14305 136th Avenue Kp N Gig Harbor Pierce WA 98329-5683

Sharon Schroder 253-363-3902 sharon@topcpa.com

Sharon-Santana, CPA, PSC PO Box 19808 San Juan PR 00910-9808

Roberto Sharon 787-530-5891 rsharon@sharonsantana.com

Sharrard, McGee & Co., P. A. 1321 Long St High Point NC 27262-5869

Connie M Laster 336-884-0410 claster@sharrardmcgee.com

Shaughnessy Giella CPA, P.C. 420 US Highway 46 Ste 4 Fairfield NJ 07004-1952

Michael Giella 973-882-0228 michael.giella@gmail.com

Shaw & Co., PC 1564 S 500 W Bountiful UT 84010

Justin R. Shaw 801-294-3155 x 103 justin@shaw-cpa.com

Shea Labagh Dobberstein, CPAs, Inc. 505 Montgomery St 5th Fl San Francisco CA 94111-2588

Richard D. Baker 415-397-4444 rbaker@sldcpa.com

Shearer Associates PC 1000 Walnut St Ste 114 Lansdale PA 19446-1147

Gordon S. Shearer 215-661-4511 x 12 gshearercpa@comcast.net

Sheldon, Reder CPAs 11275 Springfield Pike Cincinnati OH 45246-4113

Mark Reder 513-771-4100 markr@sheldonreder.com

Shelton CPAs, LLP 181 W. Professional Park Ct Bowling Green KY 42104

Jerry W. Shelton 270-842-9620 sheltoncpas@bellsouth.net

Shelton, Nelson & Associates, P.A. 445 Dolley Madison Rd STE 110 Greensboro NC 27410-5166

Mark K. Nelson 336-299-6061 mnelson@cpasna.com

Sherck, Hussey, Johnson & McNaughton, LLC 350 E New York St Ste 220 Indianapolis IN 46204-2134

Jenni McNaughton 317-236-0888 jmcnaughton@shjcpa.com

Sherman, Barber & Mullikin 210 W 3RD ST Madison IN 47250-3339

Benjamin M. Foley 812-265-5312 bfoley@sbmcpas.com

Sherman, Spero, Safarino & Co., CPAs, P.C. 760 Lynnhaven Pkwy Ste 108 Virginia Beach VA 23452-7325

Barry W. Cheatham 757-468-2196 barry@ssscompany-cpa.com

Shields & Company 5296 S Commerce Dr Ste 300 Murray UT 84107-5370

Steven D. Shields 801-268-1224 steve@shieldscpa.com

Shindel, Rock and Associates, P.C. 28100 Cabot Dr STE 102 Novi MI 48377-2967

Marianne M. Lilly 248-855-8833 mlilly@shindelrock.com

Shores, Tagman, Butler & Company, P.A. 17 S Magnolia Ave Orlando FL 32801-2603

William L. Shores 407-872-0744 lshores@shorescp.com

Shorstein & Shorstein, P. A. 8265 Bayberry Rd Jacksonville FL 32256-7472

Barbara Houston 904-739-1311 bhouston@shorstein.com

Shoptaw, Labahn & Company, P. A. 915 W Main Russellville AR 72801

Jeffrey S. Nufer 501-967-3600 jeff@shoptaw-labahn.com

Shubert, Goodman and Huttner, LLP 261 Old York Rd Ste 720 Jenkintown PA 19046-3725

Jay A. Huttner 215-884-5678 huttner@sghcpa.com

Siegfried Crandall P.C. 246 E Kilgore Rd Portage, MI 49002-5599

Steven J. Bryer 269-381-4970 sbryer@scpro.net

Siegrist, Cree, Alessandri & Strauss, CPAs, P.C. 20 Walnut St Wellesley Hills MA 02481

Michael J Alessandri 781-237-4620 x 115 Alessandri@scascpa.com

Sikich LLP 998 Corporate Blvd Aurora IL 60504

Karen S. Sanchez 630-566-8400 x 519 karens@sikich.com

Silas Simmons, LLP 209 N Commerce Street Natchez MS 39120-3255

William W. Gore 601-442-7960 wgore@silassimmons.com

Silbernagel and Burroughs, PA 1666 N Donnelly St Mount Dora FL 32757-2817

Gabriel P. Burroughs 352-729-6752 burroughs@SandBcpas.com

Silicon Valley Accountancy 3150 Almdaden Expy Ste 105 San Jose CA 95118-1217

George J. Pinto 408-448-8000 george@cpas-svac.com

Silverman, Kaplan & Sakwa CPA's, PC 29200 Northwestern Hwy Ste 150 Southfield MI 48034

Alan Kaplan 248-358-4121 alan@skspc.net

Silvio, Walker & Associates, LLP 10985 N Harrells Ferry Rd Ste D FL 2 Baton Rouge LA 70816-8362

John D. Walker 225-273-0000 jdw@silviowalker.com

Simon Lever LLP 444 Murry Hill Circle Lancaster PA 17601

Jason D. McDougall 717-569-7081 jason@simon-lever.com

Simpson & Simpson CPAs 633 West 5th Street Ste 3320 Los Angeles CA 90017

Melba Simpson 213-736-6664 msimpson@simpsonandsimpsoncpas.com

Singer & Lusardi 370 Main Street Ste 925 Worcester MA 01608

Paul A. DeVico 508-756-4657 singerlusardi@msn.com

SingerLewak LLP 2050 Main St., 7th Floor Irvine CA 92614

Andrew D. Armstrong 408-899-3905 aarmstrong@singerlewak.com

Sisterson & Co. LLP 2101 Grant Bldg Pittsburgh PA 15219

Mark Uebele 412-594-7707 muebele@sisterson.com

Sitzberger & Company, S.C. 14640 W Greenfield Ave STE 200 Brookfield WI 53005-7065

Josh Mueth 262-860-1724 jmueth@sitzhau.com

Skibbie CPA Inc. 532 Montridge CT Franklin TN 37067-5858

Scott A. Skibbie 931-434-6157 scott@skibbiecpa.com

Sklar, Heyman, Hirshfield & Kantor LLP 500 Bedford Ave Bellmore NY 11710-3546

Craig D. Gordon 516-826-4300 cgordon@sklarheyman.com

SKMB, P.A. 11300 Rockville Pike Rockville MD 20852-3010

Henry S. Meadows 301-468-7700 hmeadows@skmb-cpa.com

Skoda Minotti & Co 6685 Beta Drive Mayfield Village OH 44143-2320

Danielle B. Gisondo 440-449-6800 dgisondo@skodaminotti.com

SKW CPAs & Advisors, PLLC 183 Walton Ave Lexington KY 40508-2315

Kelley W. Kirk 859-721-1820 kelley@skwcpas.com

Skrobacz & Co., CPA's, P.C. 5678 Main St Williamsville NY 14221-5563

Joseph L. Skrobacz 716-633-2117 x104 jskrobacz@skrobacz.com

Slupik and Associates, Ltd. 1700 Park Street Ste 202 Naperville IL 60563-2370

Theodore Slupik 630-357-0096 slupik@mindspring.com

Smith & DeKay, P. S. 600 108th AVE NE BELLEVUE WA 98004-5129

Gary F. Lacroix 425-455-6600 gfl@smithdekay.com

Smith & Gelsteland LLP PO Box 1764 Madison WI 53701-1764

Debra Wiora 608-836-7500 deb.wiora@sgcpa.com

Smith & Howard, P. C. 271 17th Street, NW Ste 1600 Atlanta GA 30363

Lori Wagnon 404-874-6244 lwagnon@smith-howard.com

Smith Carney & Co PC 5100 N Brookline Ave Ste 1000 Oklahoma City OK 73112-3627

Stacey Vascellaro 405-272-1040 svascellaro@smithcarney.com

Smith Dukes & Buckalew LLP 3800 Airport Blvd Ste 101 Mobile AL 36608

April Boudreaux 251-343-1200 april@smithdukes.com

Smith Elliott Kearns & Company LLC 480 N Potomac Street Hagerstown MD 21740-3865

Michael P Manspeaker 301-733-5020 mmanspeaker@sek.com

Smith Kesler & Company PA PO Box 13867 Durham NC 27709-3867

Michael Spence 919-544-5198 maspence@skandco.com

Smith Leonard PLLC 4035 Premier Drive High Point NC 27265

Mark Laferriere 336-821-1324 mlaferriere@smithleonardcpas.com

Smith Lewis Chess & Company LLP 670 Cherry Tree Lane Uniontown PA 15401-8947

Kenneth N. Riddell 724-438-7088 x 215 kriddell@slcccpa.com

Smith, Adcock and Company LLP 90 W Wieuca Rd NE STE 100 Atlanta GA 30342-3200

Jeffrey W. Woolums 404-252-2208 jwoolums@smithadcock.com

Smith, Barta & Company 4650 Hills And Dales Rd NW Ste 300 Canton OH 44708-6221

Timothy R. Barta 330-452-2309 tim@smithbarta.com

Smith, Goolsby, Artis & Reams, P. S. C. 1330 Carter Ave Ashland KY 41105-0551

Rodney M Robinette 606-329-1171 rrobinette@sgar.com

Smith, Schafer and Associates, Ltd. 2035 East County Road D, Ste. A Maplewood MN 55109

Jason C. Miller 651-770-8414 j.miller@smithschafer.com

Smoak, Davis & Nixon LLP 5011 Gate Pkwy Ste 100-300 Jacksonville FL 32256-0577

Robert T. Loverich 904-396-5831 RLoverich@sdnllp.com

Smoker, Smith & Assoc., P. C. 339 W Governor Road Ste 202 Hershey PA 17033-2097

Jori M. Culp 717-533-5154 jculp@smokersmith.com

Smolen Bonghi Fleischmann, LLP 3949 Forest Park Way Ste 100 North Tonawanda NY 14120-3760

Christopher J. Bonghi 716-332-4851 chris@smolenbonghi.com

Smolin, Lupin & Co., P.A. 165 Passaic Ave 4th Fl Fairfield NJ 07004

Dina DeMarco 973-439-7200 x 1125 DDEMARCO@smolin.com

Snead, Williams & Mayhew, P.L.L.C 776 main Street Danville VA 24541-1819

Michael Mayhew 434-791-3708 x 21 csnead@swcpas.com

Snyder & Butler, CPAs, PLLC 1166 E Warner Rd Ste 101 Gilbert AZ 85296-3065

Robert N. Snyder 480-688-9769 RSnyder@robertsnydercpa.com

Snyder & Clemente 575 Pierce St Ste 400 Kingston PA 18704-5795

Joseph P. Zekas 570-288-6464 joez@clementecpa.com

Snyder Cohn, PC 11200 Rockville Pike, Suite 415 North Bethesda MD 20852

Barbara M. Kromer 301-652-6700 kromerb@snydercohn.com

Sobel & Co., LLC 293 Eisenhower Pky Ste 290 Livingston NJ 07039

Elizabeth B. Harper 973-994-9494 x125 elizabeth.harper@sobelcollc.com

Sobol Veltum & Associates 300 Cedar Ridge Dr Ste 302 Pittsburg PA - 15205-1159

Allen F. Sobol 412-922-2711 afs@sobolveltum.com

Sol Schwartz & Associates P. C. 7550 W Ih 10 Ste 1200 San Antonio TX 78229-5813

Cesar Mejia 210-384-8000 cjm@ssacpa.com

Solakian & Company LLC 4141 Bayshore Blvd # 2002 Tampa FL 33611-1808

Michael Solakian 203-483-8115 solakian@solakiancpa.com

Soles, Heyn & Company, LLP 1 Atrium Cir Apt A Atlantis FL 33462-1105

Angela M. Soles 561-429-6625 asoles@solesheyncpa.com

Solomon Ross Grey & Company 16633 Ventura Blvd Ste 600 Encino CA 91436-1825

Sheri Grossberg 818-995-0090 x 232 sheri@srgco.com

Somerset CPAs, P.C. 3925 River Crossing Pkwy 3rd Floor Indianapolis IN 46240-0368

Benjamin C Kimmerling 317-472-2172 bkimmerling@somersetcpas.com

Somerville & Company, PLLC 501 5th Avenue Huntington WV 25721-1907

Wade SC Newell 304-525-0301 wade.newell@s-co.com

Soper, Soper & Weinel, LLP 35 E 7TH ST STE 505 Cincinnati OH 45202-2411

Steven A. Soper 513-241-5417 steve@sopersoperandweinel.com

Soren McAdam LLP P.O. Box 8010 Redlands CA 92375

Julia Cox 909-798-2222 jcox@sorenmcadam.com

Sorensen, Vance & Company, P.C. 3115 E Lion Lane, #220 Salt Lake City UT 84121

Michael C. Renza 801-733-5055 miker@sorensenvance.com

Soukup, Bush & Associates, P.C. 2032 Caribou Dr Unit 200 Fort Collins CO 80525-4326

Mika M. Schneider 970-223-2727 mika@soukupbush.com

Sovereign CPA Group LLC 2 Chase Corporate Drive Ste 40 Birmingham AL 35244-1015

Mary L. Rutherford 205-402-4245 mrutherford@sovereigncpa.com

Spiegel Accountancy Corp 2033 N MAIN ST STE 365 Walnut Creek CA 94596-3726

Jeffrey B. Spiegel 925-977-4000 jeff@spiegelcorp.com

Spielman, Koenigsberg, & Parker LLP 1745 Broadway 18th Fl New York NY 10019

Jonathan B. Taylor 212-453-2500 jtaylor@skpny.com

Spire Group, P.C. 220 S Orange Ave Ste 100 Livingston NJ 07039-5800

Judy Tutela 973-740-9100 JTutela@spirecpa.com

Sponsel CPA Group, LLC 950 N Meridian St Ste 1100 Indianapolis IN 46204-3901

Michael Bedel 317-608-6699 tsponsel@sponselcpagroup.com

Spoor Bunch Franz 877 Executive Center Dr W Ste 100 St. Petersburg FL 33702-2470

Richard B. Franz, III 727-888-9200 rbf@spoorcpa.com

Squar Milner, LLP 4100 Newport Place Drive, Third Floor Newport Beach CA 92660

Laurence D. Smetana 949-222-2999 lsmetana@Squarmilner.com

Squire & Company, PC 1329 S 800 E Orem UT 84097-7737

David R. Brown 801-225-6900 daveb@squire.com

SRG & Company, LLC 1910 Towne Centre Boulevard Annapolis MD 21401

Terrence P. Regan 443-603-0313 tregan@srgcpa.com

SSA P.C. 3355 American Drive Colorado Springs CO 80917-5707

Stan W. Schneider 719-630-1038 stan@4ways.com

St. Clair CPAs, PC 101 W Elm St Ste 500 Conshohocken PA 19428-2075

Joseph L England 610-862-1998 jengland@cpasolutions.net

Stack & Blair, LLC 409 E Mobile St Florence AL 35630-4744

Allison S. Blair 256-766-1411 allisonstackblair@gmail.com

Staff Ciampino & Company, P.C. 10 Colvin Ave Ste 200 Albany NY 12206-1242

Jami L. Olsen 518-459-9205 jolsen@staffciampino.com

Stafford & Westervelt, Chartered, CPA's 118 West Locust Independence KS 67301

Jay Jungles 479-631-1655 jay@cpasw.com

Stambaugh Ness, Inc. 2600 Eastern Blvd Ste 101 York PA 17402-2916

Larry E Bream 717-637-7131 x 3105 leb@stambaughness.com

Stancil & Company 4909 Windy Hill Dr Raleigh NC 27609

Diane Helms 919-872-1260 dhelms@stancilcpa.com

Stanfield & O'Dell, P. C. 3211 S Lakewood Ave Tulsa OK 74135-4934

David Hays 918-628-0500 davidh@stanfieldodell.com

Starr Darcy & Starr P.C. 84 Honeck St Englewood, NJ 07631-4133

Patrick J. Darcy 201-227-9255 pdarcy@starrdarcystarr.com

Stauffer & Associates PLLC 2501 N. Fairway Rd Liberty Lake WA 99019

Osama Mansour 509-344-3200 SMansour@stauffer-cpa.com

Steensma Novotny PLC 221 W Webster, Suite 502 Muskegon MI 49440

Randy A Novotny 231-728-5176 x 241 rnovotny@hspcpas.com

Stephanie Willis CPA 17675 SW Farmington Rd PMB 329 Aloha OR 97007-3248

Stephanie Shafer Willis 800-531-9749 steffwillis@gmail.com

Stelmack Dobransky & Eannace LLC 3328 Washington Road McMurray PA 15317-3005

Vincent M. Eannace 724-260-0900 eannace@sdecpas.com

Stephano Slack LLC 125 Strafford Ave Ste 200 Wayne PA 19087-3367

Jolie B. Karp 610-696-4400 jkarp@stephanoslack.com

Stephen C. Himel, CPA, LLC 151 Lakeview Dr Slidell LA 70458

Stephen C. Himel 504-458-8737 schimelcpa@aol.com

Stephen Lang & Associates, LLC 14323 S Outer 40 Rd Ste 205N Chesterfield MO 63017-5734

Stephen E. Lang 314-205-8601 steve@stephenlangcpa.com

Stern, Kory, Sreden & Morgan 24961 The Old Road 2nd Fl Stevenson Ranch CA 91381

Trevor Rice 661-286-1040 trevor@sksm.com

Steven C. Butler, CPA 6021 Morriss Rd Ste 300 Flower Mound TX 75028-3762

Steven C. Butler 972-591-1990 sbutler@scbcpa.net

Steven H. Bertram, CPA, PA 125 W Sunbridge Drive Fayetteville AR 72703-1899

Steven H. Bertram 479-527-9116 pstefanou@rbsmllp.com

Steve Walls & Associates PLLC 11541 Nukols Rd Ste A Glen Allen VA 23059-5668

Steven P. Walls 804-270-0784 steve@stevewalls.com

Steven C. Butler, CPA 2221 Justin Rd, Ste 119-351 Flower Mound TX 75028-3762

Steven C. Butler 972-591-1990 sbutler@scbcpa.net

Steven D. Eisenberg CPA P. A. 13790 NW 4th Street Ste 100 Sunrise FL 33325-6216

Steven D. Eisenberg 954-846-9490 ebpguru@cs.com

Steven M. DeRouen & Associates PO BOX 4265 Lake Charles LA 70606-4265

Steven M. DeRouen 337-513-4915 steve@sderouencpa.com

Steven T. Cirillo, CPA LLC 345 Kinderkamack Rd Ste C Westwood NJ 07675-1600

Steven T. Cirillo 201-666-4477 scirillo@msn.com

Stevens, Powell & Company, P.A. 8382 Baymeadows Road Jacksonville FL 32256-4447

John P. Stevens 904-448-9791 john@stevens-powell-cpa.com

Steward Ingram & Cooper PLLC PO Box 41168 Raleigh NC 27629-1168

David Ingram 919-872-0866 dingram@stewardingram.com

Stewart, Beauvais & Whipple, P. C. 1979 Holland Ave Ste A Port Huron MI 48060-8639

Scot G. Hoskins 810-984-3829 shoskins@sbwcpa.com

Stewart, Martin, Dudley & Webb, P.C. PO BOX 669 Amarillo TX 79105-0669

Casey Webb 806-374-7576 cwebb@smdwcpa.com

Still Burton LLP 13465 Midway RD Ste 475 Farmers Branch TX 75244-5152

Kathy Kruger Still 469-701-1710 kstill@stillburton.com

Stinnett, Padrutt & Aranyosi 3465 S Arlington Rd Ste A Akron OH 44312-4702

Richard A. Schrader 330-899-1571 x 105 r.schrader@spa-cpas.com

Stockman Kast Ryan & Co LLP 102 N Cascade Ave Ste 400 Colorado Springs CO 80903

Ellen Fisher 719-630-1186 efisher@skrco.com

Stolberg, Ebbeling & Blanchette, LLP 446 Main Street 11th Floor Worcester MA 01608

Keith E. Blanchette 508-363-3000 x 303 kblanchette@sebllp.com

Stone Rudolph & Henry PLC 124 Center Pointe Drive Clarksville TN 37040-8408

Stephen R. Springer 931-648-4786 x 2157 steve@srhcpas.com

Stout Causey & Horning P. A. 910 Ridgebrook Rd. Sparks, MD 21152-9389

Jennifer Amato 410-403-1500 jamato@scandh.com

Stout, Stuart, McGowen & King, LLP PO Box 1440 Burlington NC 27216

David Scott Rickard 336-226-7343 srickard@ssmkllp.com

Stovall, Grandey & Allen, LLP 500 W. Seventh St Ste 900 Fort Worth TX 76102-4702

Carol Allen 817-632-2503 callen@sga-cpas.com

Stowe & Degon LLC 95A Turnpike Road Westborough, MA 01581

David C Degon 508-983-6767 ddegon@stowedegon.com

Stoy Malone and Company, PC 705 York Rd Baltimore MD 21204-2504

John B. Kincaid 410-828-1961 jkincaid@stoycpa.com

Stratagem PC 225 Union Blvd Ste 450 Lakewood CO 80228-1867

Thomas W. Swart 720-445-3404 swart@stratagemcpa.com

Strickler & Prieto, LLP 201 E Main Ste 500 El Paso TX 79901

Phillip Strickler 915-532-2901 pstrickler@cpa-sp.com

Striegel, Knobloch & Co LLC P O Box 3217 Bloomington IL 61702-3217

John Joseph Belletete 309-829-4303 jjb@skco.net

Strothman & Company PSC 325 W Main Street Ste 1600 Louisville KY 40202-4265

John R. Kennedy 502-585-1600 jkennedy@strothman.com

Stroh, Johnson & Company LLP 1201 Defiance St Ste B Wapakoneta OH 45895-1086

Patrick Butler 419-738-9661 pbutler@strohjohnson.com

Struss CPAs, P.C. 420 N Cedar Avenue Owatonna MN 55060-2310

Sarah M. Struss 507-451-0611 sarahstruss@jodcpa.com

Stulb & Associates, CPAs, APAC 100 Doctor Michael Debakey Dr Lake Charles LA 70601-5951

Kristi Carter 337-494-1240 kcarter@stulbandassociates.com

Sullivan and Folan CPAs 325 Wood Road Ste 105 Braintree MA 02184

David P. Sullivan 781-849-6060 dave@sullivanandfolancpa.com

Sullivan Bille, P.C. 600 Clark Rd Tewksbury MA 01876-1671

Barbara J Rowell 978-970-2900 x 236 browell@sullivanbillepc.com

Sullivan, Shearin & Company 1100 Conference Drive Greenville NC 27858

James Shearin 252-756-8888 calvin@sullivan-shearin.com

Summers Carroll Whisler, LLC 330 E Main St Ste1 Muncie IN 47305-1800

Michael Whisler 765-289-7951 mwhisler@scsew.com

Summers, McCrary, & Sparks, PSC 110 E Lowry Ln Lexington KY 40503-2403

Ryan R. Laski 859-264-8785 rlaski@smscpa.com

Summers, Spencer & Company P.A. 5825 SW 29 Suite 202 Topeka KS 66601

Brenda K Flanagan 785-272-4484 brenda@ssccpas.com

Summit CPA Group, LLC 9815 Dawsons Creek Blvd Fort Wayne IN 46825-1958

Kimberly S. Moore 260-918-8824 kim@summitcpa.net

Sute Seay, LLC 358 Roswell Street SE Ste 1140 Marietta GA 30060-8200

Jeffery J. Seay 678-202-5955 jeff@suteseay.com

Suttle & Stalnaker, PLLC 1411 Virginia St E, Suite 100 Charleston WV 25301

Chris Lambert 304-343-4126 clambert@suttlecpas.com

Sutton Frost Cary LLP 600 Six Flags Dr Ste 600 Arlington TX 76011-6340

Drew Madsen 817-649-8083 drew@sfcllp.com

SVA Certified Public Accountants, S.C P.O. Box 44966 1221 John Q. Hammons Drive Madison WI 53717

Glen E. Weyenberg 608-826-2005 WeyenbergG@sva.com

Svadlenak, See & Company, P. C. 1600 Townhurst Dr Houston TX 77043-3227

Mark E. Owens 713-464-6390 mark.e.owens@usa.net

Swain, Buckalew & Collins, PA 2921-8th Street Meridian MS 39301-5949

Christy Buckalew 601-483-8090 cbuckalew@swaincpa.com

SwaimBrown PA PO Box 6404 Spartanburg SC 29304-6404

James S. Keim 864-585-0176 skeim@swaimbrown.com

Swain & Collins, P.A. 2921-8th Street Meridian MS 39301

George K. Swain 601-483-8090 kswain@swaincpa.com

Swartz, Retson & Co., P.C. 235 E 86th Ave Merrillville IN 46410-6206

Richard Young 219-769-3616 ryoung@swartz-retson.com

Sweeney Conrad, P. S. 2606 116th Avenue NE, Ste 200 Bellevue WA 98004-1422

Wende Wadsworth 425-629-1990 wende@sweeneyconrad.com

Sweet & Associates, PC 2407 S 130TH CIR Omaha NE 68144-2528

Jeffrey L. Thacker 402-397-8811 jeff.thacker@sweetpc.com

Swenson Accountancy Corporation 10606 Trademark Pkwy N. Ste 203 Rancho Cucamonga CA 91730

Jennifer A. Razo 909-989-5867 x 133 JRazo@swensoncorp.com

Swenson Advisors, LLP 25220 Hancock Ave Ste 240 Murrieta CA 92562-0902

Stephen G. Austin 619-237-3400 steve.austin@swensonadvisors.com

Swindoll, Janzen, Hawk & Loyd LLC 123 S Main Street McPherson KS 67460-1337

Deborah L. Coan 316-494-7677 dcoan@sjhl.com

Swink, Smith, Coplen & Company 3890 S Lindbergh Blvd Ste 200 Sappington MO 63127-1391

Earl Swink 314-842-2001 eswink@ssc-cpa.com

Szymkowiak & Associates, CPA's PC 333 International Dr Ste A2 Williamsville NY 14221-5726

Todd M. Scherrer 716-626-2626 x 29 tscherrer@szycpa.com

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