EBPAQC Firm Members M through S...Member Firm Partner Contact M & K CPAS, PLLC 363 N Sam Houston...

Firm enrollment as of April 3, 2020 – 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 & K CPAS, PLLC 363 N Sam Houston Pkwy E Ste 650 Houston TX 77060-2483

Casey G. Kinche 281-726-5302 ckinchen@mkacpas.com

M Deborah Lujan PC 124 W Castellano DR Ste 202 El Paso TX 79912-6139

Maria D. Lujan 915-493-8669 (101) mdlujanpc@gmail.com

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

John C. McCreery 929-337-8740 x 207 john@mandrcpas.com

M. Dennis Modrak 4261 Marlowe Dr Sarasota FL 34241-6140

M. Dennis Modrak 941-504-4510 dennis@modrakcpa.com

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

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

Mac Alpine, Carll & Co. LLC 325 Chestnut St Ste 510 Philadelphia PA 19106-2607

James L. Wilson 215-923-1101 jlw@maca inecarll.com

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

Aaron K. Waller 334-887-7022 awaller@machenmcchesney.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. PO Box 210 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

Cory Martin 503-227-0519 cmartin@maginnis-carey.com

Maginnis, Knechtel & McIntyre LLP 300 W. Colorado Blvd Pasadena 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

Member Firm Partner Contact 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

Daivd K. Holzapfel 937-866-2533 Davidh@mwz-cpa.com

Mahoney Sabol & Company, LLP 95 Glastonbury Blvd Glastonbury CT 06033-4445

Michael H. Sabol 860-541-2000 msabol@mahoneysabol.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

Maillie, LLP PO Box 680 Oaks PA 19456

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

Majkut CPAs 1288 Abbe Rd N Ste B Elyria OH 44035-1679

Jonathan Majkut 440-365-0204 jmajkut@majkutcpa.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, Karnowski, 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 W. Malnory 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, Suite 700 Cleveland OH 44114-1152

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

Member Firm Partner Contact 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 2425 E. Grand River Ave, Suite 1 Lansing MI 48912

Edward (Trey) L Williams, III 517-323-7500 Twilliams@manercpa.com

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

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

Mann, Urrutia, Nelson, CPA's Associates, LLP 2515 Venture Oaks Way Ste 135 Sacramento CA 95833-4235

Justin J. Williams 916-929-0540 jjw@muncpas.com

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

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

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

John M. Keller 937-989-3167 jkeller@manningcpallc.com

Mansperger, Patterson, & Mc Mullin 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 L.L.C. 855 Turnpike St Ste 140 North Andover MA 01845-6143

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

Marcum LLP 1 Southeast Third Avenue 10th Fl Miami FL 33131

Barbara Sena 305-995-9610 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

Member Firm Partner Contact 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 M. Jones & Associates, RLLP 6500 West Fwy Ste 101 Fort Worth TX 76116-2139

Mark M. Jones 817-735-1110 markjones@mmj-cpas.com

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

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

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

Michele Amato 212-503-8875 Mamato@markspaneth.com

MarksNelson LLC 1310 E 104TH ST STE 300 Kansas City MO 64131-4503

Donald M. Towle 816-743-7700 dtowle@marksnelsoncpa.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 jmathisen@marrs-sevier.com

Marshall Vander Linden CPA PLC PO Box 22022 Clive IA 50325

Marshall J Vander Linden 515-224-4704 mvl@vanderlindencpa.com

Marshall, Jones & Co. 26 Lenox Pointe Ne Atlanta GA 30324-5620

Nathan Lummus 404-231-2001 charlie@marshalljones.com

Martens and Company, CPA, LLP 4949 Pleasant St Ste 104 West Des Moines IA 50266-5496

Richard D. Atterbury 515-223-4841 atterburyr@martenscocpa.com

Martin & Martin, CPAs, Ltd. 1001 W Hawthorn Dr Itasca IL 60143-2057

Scott Martin 847-250-5074 smartin@mmcpasltd.com

Member Firm Partner Contact Martin Hood LLC 2507 S Neil St Champaign IL 61820-7713

Denise V. Martin 217-351-2000 denise.martin@martinhood.com

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

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

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

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

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

Christopher Passmore 818-789-1179 cpassmore@martinicpas.com

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

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

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

Rodney Anderson 402-334-0600 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

Member Firm Partner Contact Matheney Stees & Associates, PC 6136 Shallowford Rd # 101 Chattanooga TN 37421-7214

William C. Matheney 423-842-2461 bmatheney@matheneystees.com

Mather & Co. CPAs, LLC 9100 SHelbyville Rd Ste 200 Louisville KY 40222-5040

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

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

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

Matranga & Company, An Accountancy Corporation 6255 LUSK BLVD STE 150 San Diego CA 92121-3740

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

Mattern CPA, LLC PO Box 658 Emlenton PA 16373-0658

Clinton L. Mattern 724-867-1712 cmattern@matterncpa.com

Matthew J. Bernier CPA, LLC 971 Concord St Ste 6A Framingham MA 01701-4689

Matthew Bernier 508-879-8840 mbernier@pcmcpas.com

Matthew Lemas CPA & Associates 4225 Executive Square STE 600 La Jolla CA 92037-1476

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

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

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

Matthews, Carter & Boyce 12500 Fair Lakes Circle, Suite 260 Fairfax VA 22033

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

Matthews, Cutrer & Lindsay, P. A. 599 Steed Rd # C Ridgeland MS 39157-1707

Matthew A. Turnage 601-898-8875 mturnage@mclcpa.net

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

Andrew J. Glenn 423-785-1388 aglenn@mjcpa.com

Maureen Pruisner CPA PLC PO Box 626 Cedar Falls IA 50613-0028

Maureen S. Pruisner 319-277-5772 m.pruisner@cfu.net

MAWC, LLC 1000 Bridgeport Ave Shelton CT 06484-4660

Darin L. Offerdahl 203-732-2311 dofferdahl@mawccpas.com

Member Firm Partner Contact Max Bussel and Company 285 Durham Ave Ste 2D South Plainfield NJ 07080

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

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

August 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

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

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

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

Kristen Walters 212-375-6723 kristen.walters@mazarsusa.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 53913-0163

Morgan R. Klemm 608-356-7733 mklemm@mbecpa.com

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

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

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

Samantha Brown 864-583-0886 (150) SBrown@mshcpa.com

McBee & Co., PC 718 Paulus Ave Dallas TX 75214-4451

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

McCafferty and Company, P.C. 70 Wells Ave Ste 102 Newton MA 02459-3233

Edward McCafferty, Jr 617-964-3232 ted@mccaffertycpa.com

McCall Scanlon & Tice LLC 9800 McKnight Rd Ste 100 Pittsburgh PA 5237-6006

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

McCannon, Rogers, Driscoll & Associates, LLP PO Box 339 Gastonia NC 28052

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

Member Firm Partner Contact 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

McClintock Accountancy Corp 305 W Lake Blvd Tahoe City CA 96145-1686

Kendall Galka 415-589-1687 kendallgalka@gmail.com

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

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

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

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

McCrady & Associates PLLC 107 Water Oak Ln Altamonte Springs FL 32714-5825

Stacy Z. McCrady 321-527-6906 smccrady@mccradyandassociates.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 Road 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. PO Box 6356 Dothan AL 36303

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

McDirmit Davis & Company, LLC 934 N Magnolia Ave Ste 100 Orlando FL 32803-3840

Troy L. Olson 407-843-5406 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

Member Firm Partner Contact McDonald Jacobs, P.C. 520 SW YAMHILL ST STE 500 Portland OR 97204-1328

Gerard DeBlois, Jr 503-227-0581 gerard@mcdonaldjacobs.com

McDonough CPA Solutions 7025 N Wickham Rd Ste 110 Melbourne FL 32940-7503

Heather K. McDonough 321-241-4866 heather@mcdonoughcpasolutions.com

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

Kathy Eddy 304-428-8091 kathy.eddy@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. PO Box 3070 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 1920 West 8th Street Erie PA 16505

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

McGilloway, Ray, Brown & Kaufman Accountants and

Consultants 379 W Market St Salinas CA 93901-1423

Patricia M. Kaufman 831-373-3337 patriciak@mcgilloway-ray.com

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

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

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

Wendy Moran 515-288-3279 wmoran@mhcscpa.com

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

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

Member Firm Partner Contact McGregor & Company LLP 3830 Forest Dr Columbia SC 29204-4145

Dean L. Richardson 803-787-2299 drichardson@mcgregorcpa.com

MCK CPAs & ADVISORS 1353 E Mound Rd Ste 300 Decatur IL 62526-3682

Dawn Carlson 309-828-6071 dcarlson@mckcpa.com

McIlroy.Keen.Goodman, LLP PO Box 7347 Little Rock AR 72217-7347

Rocky Goodman 501-280-0222 rgoodman@mkgcpa.net

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 15220-1238

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

McKenna, Dyer & Company, P.C., CPAs 922 Chase Pkwy P Waterbury CT 06708-2940

Christopher C. McKenna 203-574-3737 ccmmac4@cs.com

McKonly & Asbury LLP 415 Fallowfield Road Camp Hill PA 17011-

Daniel E. Sturm 717-972-5748 dsturm@macpas.com

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

Wayne E. Baldwin 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 & Advisors LLP 2300 Waterfront Plaza, 325 W Main St Louisville KY 40202-4256

Patricia Thomas Smith 502-992-2700 patti.smith@mcmcpa.com

McMahan, Thomson & Associates, P.C. 800 Cambridge St Ste 140 Midland MI 48642-7600

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

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

Jolanta F. Moore 219-924-3450 j.moore@mcmahonpc.com

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

Michael D. Manus 440-243-3400 mikem@mcmanusdosen.com

Member Firm Partner Contact McMillen & Company, PLLC P.O. Box 51281 Colorado Springs CO 80949

Lane McMillen 719-922-0064 lmcmillen@mcmillencpa.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 knicola@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 389 Mulberry Street, Suite 100 Macon GA 31201

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

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

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

McSweeney & Associates, APC 350 Crown Point Cir # 200 Grass Valley CA 95945-9088

Zackary McSweeney 530-272-5555 zackmc@mcsweeneyandassociates.com

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

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

Meaden & Moore Ltd 1100 Superior Avenue Cleveland OH 44114

Michelle H Buckley 216-241-3272 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 2020 W 89TH ST STE 300 Leawood KS 66206

Stephen W Browne 816-561-1400 steve@meara.com

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

Jeffrey D. Murphy 603-889-4411 Jeffrey@medagliaco.com

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

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

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

Joseph Boyle, CPA 973-228-4600 JBoyle@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 Goddard Melnyk 615-390-8250 kendra@melnykcpa.com

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, CPAs, 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 Ste 1200 Rochester NY 14604

Judith G. McIntosh 585-423-1860 jmcintosh@mmb-co.com

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

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

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

Travis P. Jack 480-878-7346 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 | PO Box 320 Zeeland MI 49464-0320

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

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

Rudy M D'Agostino 413-5676101 rdagostino@mbkcpa.com

MGS LLP 985 OLD EAGLE SCHOOL RD STE 512 WAYNE PA 19087-1712

Willis P. Maier 610-420-7393 wmaier@mgs-cpa.com

Michael A. Barbetti, LLC 1421 E DrinKer St 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, Suite 210 West Palm Beach FL 33409-3507

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

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

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

Michael J. Duranceau, CPA, LLC 595 W Granada Blvd Ste E Ormond Beach FL 32174-5182

Michael J. Duranceau 386-693-4948 mike@mjdcpas.com

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

Michael L. Anderson 320-7633157 anderson@mlacpa.com

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

Michael L. Clymer 402-6946505 mclymercpa@hamilton.net

Member Firm Partner Contact Michael Lazarus 1140 Ranchland Dr Cleveland OH 44124-1506

Michael F. Lazarus 440-429-5449 mlazcpa@sbcglobal.net

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

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

Michael S. Hawes and Associates 2250 Douglas Blvd Ste 160 Roseville CA 95661-

Michael S. Hawes 916-791-9095 michaelh@hawescpa.net

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

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

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

Michelle AJ Luizzi 401-438-4400 majluizzi@verizon.net

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

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

Millan & Company PC 812 San Antonio Ste L17 Austin TX 78701

Richard K. Millan 512-479-6819 richard@millancpa.com

Miller Grossbard Advisors, LLP 2204 LOUISIANA ST STE 200 HOUSTON TX 77002

Brian Miller 713-622-3960 bmiller@millergrossbard.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 Kaplan Arase LLP 4123 Lankershim Boulevard North Hollywood CA 91602-2828

Kami Cohen 818-769-2010 kcohen@millerkaplan.com

Miller Wachman LLP 10 St. James Avenue 16th Fl Boston MA 02116-3813

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

Miller, Cooper & Co., Ltd. 1751 Lake Cook Rd, Suite 400 Deerfield IL 60015

Joseph Morad 847-205-5000 x2836 jmorad@millercooper.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

Member Firm Partner Contact 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 27th Fl New York NY 10004-1405

Elaine T. Allen 212-709-4640 eallen@mitchelltitus.com

Mitchell, Wiggins & Company LLP 7201 Glen Forest Ste 311 Richmond VA 23226

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

Mixon, Mixon, Brown & Tench, CPAs 854 Washington St Ste 200 Clarkesville GA 30523-6031

Joely E. Mixon 706-778-2154 joely@mixoncpa.com

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

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

MK Accounting Firm LLC PO Box 8109 Cherry Hill NJ 08002-0109

Michael Kiyaga 856-278-1900 mk@cpanjboston.org

MMNT, LLC 160 Chapel Road Ste 301 Manchester CT 06042-8929

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

MN Blum LLC 1395 Piccard Dr Ste 240 Rockville MD 20850-4348

Abba Blum 301-337-3303 abba@mnblum.com

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

Gerrin DeGroot 541-884-4164 gerrind@molatorecpa.com

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

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

Monmouth CPAs and Consultants, LLC 137 Camden Street Apt 3 Newark NJ 07103-5443

Olugbenga O. Olabintan 201-230-7518 oolabintan@aol.com

Monroe Shine & Co., Inc. 222 E Market St New Albany IN 47150-3445

Gregory A. Cockerel 812-945-2311 gcockerel@monroeshine.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

Moody, Famiglietti & Andronico, LLP 1 Highwood Drive Tewksbury MA 01876

Stacie McDermott 978-557-5319 smcdermott@themfacompanies.com

Moore & Associates, PC 751 N Church St Hazleton PA 18201-2976

Robert M. Moore 570-455-9408 cchalfin@fruthpll.com

Moore & Hawks PC PO Box 190 North Platte NE 69103

James M. Hawks 308-530-8594 matt@moorehawkscpas.com

Moore Beauston & Woodham LLP 150 N 9th St West Columbia SC 29169-6710

Gregory M Alexander 843-332-1335 Gregory.Alexander@fullservicecpa.com

Moore Colson 600 Galleria Parkway SE | Suite 600 Atlanta GA 30339

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

Moore Grider and Company, Certified Public Accountants 325 E Sierra Ave Fresno CA 93710-3707

Pam Gallemore, CPA, APA 559-442-4200 pgallemore@mooregrider.com

Moore Stephens Lovelace, P.A. 255 S Orange Ave Ste 600 Orlando FL 32801-3428

Kevin Murphy 407-740-5400 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, Reichl & Baker, PC 11490 Westheimer Rd Ste 610 Houston TX 77077-6841

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

Member Firm Partner Contact 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. 175 Derby Street Unit 40 Hingham MA 02043-3718

Timothy D. MacLellan 781-749-0050 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, LLC 767 E Route 70 STE B100 Marlton NJ 08053-2345

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

Morison Cogen LLP 150 Monument Road Ste 500 Bala Cynwyd PA 19004

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

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

Maria C. Tan 510-250-1020 mtan@mdctllp.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, Kalish + Walgren, P.C. 26877 NorthWestern Hwy Ste 200 Southfield MI 48034-2163

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

Morris, Ligon & Rodriguez, P. C. 245 COMMERCE GREEN BLVD STE 210 Sugar Land TX 77478-3676

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

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

Barrett A. Burns 205-722-5370 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

Morrison, Clark & Company CPAs PLLC 5650 W Chandler BLVD STE 2 Chandler AZ 85226-3328

Shaun Clark 480-424-7855 sclark@morrisonclarkcompany.com

Member Firm Partner Contact 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 5121 S Wheeling Ave Ste 200 Tulsa OK 74105-6421

Timothy L. Roberts 918-749-1040 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

Lisa P. Todd 505-263-9593 lisa.todd@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 Street Ste 1500 Oakland CA 94612-4703

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

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

Thomas R. Keanan 847-281-3506 tkeenan@msllc.com

MP PC One Monarch Pl Ste 1300 Springfield MA 01101

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

MPCompany LLP PO Box 12866 Raleigh NC 27605-2866

Michael Palazzo 919-836-9200 mpalazzo@mpcllp.com

MPK Group, P.C. 700 Century Park S Birmingham AL 35226

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

Mrasek and Associates, P C 6193 Miller Rd Ste A1 Swartz Creek MI 48473-1900

Matthew J. Mrasek 810-635-2409 matt@mrasekcpa.com

MRPR GROUP 28411 NorthWestern Highway Ste 800 Southfield MI 48034

Robert Sickler 248-642-2002 rwsickler@mrpr.com

Member Firm Partner Contact MSP Accounting P.C. 7360 Sw Hunziker Rd Ste 101 Tigard OR 97223-2305

Michael S. Papp 971-317-9024 michael@msp-accounting.com

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

Robert Jannelli 908-272-7000 rjannelli@mspc-cpa.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 Suite 200 Elgin IL 60123

Richard Deicke 847-888-8600 rdeicke@muellercpa.com

Mueller Prost LC 1034 South Brentwood Ste 1700 St Louis MO 63117-1223

MaryPat Davitz 314-862-2070 mdavitz@muellerprost.com

Mugnolo & Associates, Ltd 38 Lancaster CT Burr Ridge IL 60527-7931

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

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

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

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

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

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

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

Philip J. Murphy 201-612-0015 pmurphy@mmbllp.biz

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

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

MWR CPAs, LLC 150 Westmount Drive Farmington MO 63640-2970

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

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

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

Myslajek Kemp & Spencer, Ltd. 1000 Shelard Pkwy Ste 620 Minneapolis MN 55426-4928

Gregory S. Kemp 952-544-4147 greg.kemp@myslajek.com

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

Dwayne Takeno 808-566-1348 dtakeno@nkcpa.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

Nadler & Upbin, LLP 600 Old Country Road-Ste 338 Garden City NY 11530

Robert Upbin 516-986-0292 lstrangio@nucpa.com

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

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

Nagesh & Carter, PLLC 13831 Northwest Fwy # 242 Houston TX 77040-5239

Konanur S. Nagesh 281-584-9922 ks@nagesh-cpa.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 J. 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

Naresh Arora & Gulrajani, CPAs, LLP 2350 Mission College Blvd # 1160 Santa Clara CA 95054-1552

Naresh Arora 408-988-2900 naresh@taxguru.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 603-410-2775 slawlor@nathanwechsler.com

Member Firm Partner Contact 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 dtellier@nsllpcpa.com

Needles & Associates, LLC 350 Interlocken Blvd. Suite 360 Broomfield CO 80021

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 301 South West Street 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

Member Firm Partner Contact Nichols, Rise & Company, LLP 1000 W 29th Ste 218 South Sioux City NE 68776-3481

Benjamin J. 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 chuck@nicholsonolson.com

Nietzke & Faupel, P. C. 7274 HARTLEY ST Pigeon MI 48755-5214

Brian V. Hazard 989-453-3122 bhazard@nfcpa.com

Niewald & Martin, LLC 1660 S Albion Street STE 900 Denver CO 80222-4046

Kim L. 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

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

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

Norman, Johnson & Co., P. A. 191 N DANIEL MORGAN AVE Spartanburg SC 29306-2312

Gary J. Johnson 864-573-8623 gary@njcocpa.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 Ste 120 Kansas City MO 64112

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

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

Kathleen M. Jackson 610-668-9400 kjackson@novakfrancella.com

Novogradac & Company LLP 1160 Battery Street | East Building, 4th Floor San Francisco CA 94111

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

Novotny CPA Group, PLC 800 E. Ellis Road #584 Norton Shores MI 49441

Randy A Novotny 231-728-5176 randy@novotnycpagroup.com

Nowalk, Koehler & Company LLC 1260 S River Rd Cranbury NJ 08512-3601

Dean P. Koehler 609-655-4100 (1) dean@cpakoehler.com

Member Firm Partner Contact 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. PO Box 10127 27532 Goldsboro NC 27532-0127

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

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

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

OBFM Accountants, Inc. 2200 Powell St Ste 1100 Emeryville CA 94608-1846

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

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

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

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

William Mortimer 781-410-2273 wmortimer@orrpc.com

O'Connell & Company, LLC 165 TOWNSHIP LINE RD STE 1100 Jenkintown PA 19046-1350

Denise M. Selgrath 215-887-4425 dselgrath@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 ohicks@odellhicks.com

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

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

Ojeda CPA Group, PSC PMB-204 | PO BOX 7105 Ponce PR 00732-7105

Eduardo Ojeda Figueroa 787-843-7866 ojedacpagroup@gmail.com

Okeoma & Company, PLLC 6911 Richmond Hwy 403d Alexandria VA 22306-1842

Okeoma Okeoma 703-660-8601 ookeoma@cpa.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 tbruch@om-co.com

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

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

One River CPAs 46 First Park Dr Oakland ME 04963-5375

Gary W. Smith 207-873-1603 gary@onerivercpas.com

O'Neill & Gaspardo, LLC 19070 EVERETT BLVD UNIT 208 Mokena IL 60448-2073

Brian L. Gaspardo 708-478-2900 brian.gaspardo@oneill-gaspardo.com

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

Christopher O'Neal 662-453-4175 x 1012 cmo@osocpa.com

Osborne, Parsons & Rosacker, LLP 720 N Tejon Street Colorado Springs CO 8903-1080

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

Oster & Wheeler, PC PO Box 623 Keene NH 03431

Charles A. Prigge 603-352-4500 cprigge@osterwheeler.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

Member Firm Partner Contact Otrando, Porcaro & Assoc. Ltd 2258 Post Rd Warwick RI 02886-1542

Gregory A. Porcaro 401-739-9250 gporcaro@opacpa.com

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

Gary Wigant 207-786-0328 gwigant@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

Kristina K. Deuser 702-456-1300 kdeuser@ohcpas.net

Owens CPA & Associates PC Po Box 10 Vansant VA 24656-0010

Christopher T. Owens 276-935-7351 todd@toddowenscpa.com

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

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

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

John G. 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

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 Dr #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 Ste 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

Ronald H. Park 361-854-4688 rpark@parkcpas.com

Member Firm Partner Contact 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 Street 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 865-3765865 joesavage@pwacctg.com

Parsons CPA PLLC 922 East Blvd Charlotte NC 28203

Clayton S. Parsons 704-332-4000 Clayton@ParsonsCPA.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 95354-0936

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

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

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

Patrick Buzarellos Kendrick LLP 1900 Point West Way Ste 102 Sacramento CA 95815

Twyla M. Buzarellos 916-920-1604 twyla@pbcpas.com

Patterson, Hardee & Ballentine, PC 1889 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 D. Shropshire 254-772-4901 gshropshire@pbhcpa.com

Paul J. Fitzgerald P.C. 9311 San Pedro Avenue, Ste 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

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

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

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

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

Pauly, Rogers and Co., P.C. 12700 SW 72nd Ave Tigard OR 97223-8335

Roy R. Rogers 503-620-2632 royr@rascpas.com

Payne & Smith, LLC 5952 Royal Ln Ste 158 Dallas TX 75230-3881

Steven T. Smith 214-363-9927 steven@payneandsmith.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@schreiberadvisors.com

PDR CPAs + Advisors 4023 Tampa Road Oldsmar FL 34677

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

Peach & McPherson 110 Washington Ave North Haven CT 06473-1723

Raymond 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, LLC 1422 Euclid Ave Ste Cleveland OH 44115-1910

Christopher J. Szuch 216-472-4483 cszuch@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 Street Ste 2100 New Orleans LA 70112

Jennifer Doran 504-522-8708 jdoran@pedelahore.com

Member Firm Partner Contact Peggy S. Edge, CPA LLC PO Box 204151 Austin TX 78720

Peggy S. Edge 512-415-4278 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

Pepperman, Emboulas, Schwartz & Todaro, LLC 1815 Clearview Pkwy Metairie LA 70001-2451

William C. Abadie, Jr 504-837-4555 billy@pestllc.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

Juan R. Aguerrebere Jr. 305-567-0150 jaguerrebere@paast.com

Perkins & Company, PC 1211 SW 5th Ave Ste 1000 Portland OR 97204-3710

Jennifer D. 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

Kathryn E. Harris 415-461-8500 kat@pc-cpas.com

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

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

Member Firm Partner Contact Perry Hay LLP 22144 Clarendon St Ste 304 Woodland Hills CA 91367-6392

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

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

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

Peter Gill CPA, LLC 11 W Elro Dr Oak Ridge NJ 07438-9765

Peter Gill 973-216-5445 gillpe@yahoo.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 Peterek 708-836-0830 epeterek@phllp.com

Peters & Associates 731 James St Ste 400 Syracuse NY 13203-2003

Mark C. Peters 315-476-1616 markp@peterscpas.com

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

Corey A. Coleman 405-843-9371 coreyc@p-ccpa.com

Petersen CPAs and Advisors, PLLC 3702 Kern Way Yakima WA 98902-4971

Angela M. Pratt 509-575-1040 angela@petersenadvisors.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 83 San Jose CA 95113

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

Member Firm Partner Contact Pharr, Bounds & Zaversnik, LLP 5750 Balcones Dr Ste 208 Austin TX 78731-4269

Melisa Zaversnik 512-458-2178 melisa@pbzllp.com

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

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

Phillips & Associates, LLC 15825 Shady Grove Rd Ste 40 Rockville MD 20850-4033

Andrew W. Phillips 301-519-3280 aphillips@spcpafirm.com

Phillips Harvey Group, P.A. 801 Laurel Oak Dr Ste 303 Naples FL 24108-2707

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

Phillips, Salmi & Associates, LLC 112 S Main Street Washington IL 61571-2552

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

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

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

Pickett, Chaney & McMullen LLP 9401 W 87th Street Ste 200 Overland Park KS 66212

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

Pickett, Chen and Company, Inc. 9831 Irvine Center DR Ste 200 Irvine CA 92618-4336

Kwong H. Chen 949-727-1885 howard@pickettchen.com

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

Mary Lou Pier 312-629-8443 mlpier@piercpa.com

Pierce Firm, PLLC 3526 Amberword ST Springdale AR 72762-0554

James A. Pierce 479-466-9319 apierce@piercepllc.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

Piltz, Williams, LaRosa & Co. PO BOX 231 Biloxi MS 39533-0231

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

Member Firm Partner Contact 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. 3900 Northwoods Dr Ste 240 Arden Hills MN 55112-6991

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

Pivot CPAs 238 Pointe Vedra Park Drive Ste 201 Ponte Vedra Beach FL 32082

Richard S. Heller 904-280-2053 sheller@pivotcpas.com

PK LLP 2100 Main Street Suite 200 Irvine CA 92614

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

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

Timothy Desmond 551-249-1728 tdesmond@pkfod.com

PKF, PC 99 Summer St Ste 1660 Boston MA 02110-1262

George Janes 617-753-9985 gjanes@pkfBoston.com

PKS & Company, P. A. PO Box 72 Salisbury MD 21803-0072

Andrew M Haynie 410-546-5600 ahaynie@pkscpa.com

PlanChec(k) CPAs, LLC 501 Morrison RD Columbus OH 43230-3314

Edward S. Pierce 614-746-4469 spierce@ohio-cpas.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 12301 Research Blvd Bldg 5 Ste 160 Austin TX 7875

Talon C. Woods 512-583-2881 twoods@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 916-928-3112 Jeff@pomaresco.com

Member Firm Partner Contact Pooler CPA Group, LLC 15408 Railroad St Mephis IN 47143

Shawn M. Pooler 502-876-6491 spooler@poolercpa.com

Pope, Smith, Brown & King, P.A. 309 E Stone Ave Greenville SC 29609-5625

Richard Lynch 864-242-0656 rlynch@psbkcpas.com

Porte Brown LLC 845 Oakton Street Elk Grove Village IL 60007-1904

Russ Wilson 847-956-1040 RWILSON@PORTEBROWN.COM

Porter & Allison, Inc. 18701 Denmark Cir Anchorage AK 99516-6051

Benjamin L. Allison 907-351-1415 ballison@porterallison.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 North Church Street Monroe NC 28112

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

Poulsen VanLeuven & Catmull PA 1360 Albion Ave Burley ID 83318-1818

Jeffrey D. Poulsen 208-678-1300 matthew@flcpas.com

Prado & Renteria CPAs, Prof. Corp. 1837 S Michigan Ave Chicago IL 60616-1601

Hilda Renteria 312-567-1330 hrenteria@pradorenteria.com

Prager Metis CPAs, LLC 14 Penn Plz Ste 1815 New York NY 10122-1815

Dawn Bergen 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

Price Kong and Co. CPAs PA 5300 N Central #200 Phoenix AZ 85012

Scott Mitchem 602-776-6300 ScottMitchem@pkcpa.com

Member Firm Partner Contact PriceKubecka, PLLC 16775 Addison Rd STE 500 Addison TX 75001

Brian S. Price 972-888-0950 brian.price@pricekubecka.com

PricewaterhouseCoopers LLP 101 Seaport Boulevard, Suite 500 Boston MA 02110-1707

Michele M. Weldon 617-530-7334 michele.m.weldon@us.pwc.com

Prida Guida & Perez P.A. 1106 N Franklinn Street FL 1 Tampa FL 33602-3841

George K. Guida 813-226-6091 gguida@pridacpas.com

Priest Amistadi 1021 14th Street Ste B Modesto CA 95354-1012

Faith Priest 209-544-7090 faith@priestamistadi.com

Prijatel & Associates 34950 Chardon Rd Ste 100 Willoughby Hills OH 44094-9162

Frank L. Prijatel 440-946-2727 lokicki@prijatel.org

Propp Christensen Caniglia LLP 9261 Sierra College Blvd Roseville CA 95661-5919

S. Berrett Warnick 916-751-2900 bwarnick@pccllp.com

Provanzano & Marchesiani, P. C. 333 North Avenue, Suite 4B Wakefield MA 01880-2352

Kevin Ruffing 781-245-1100 x 33 kr@pmcpafirm.com

Provost, Salter, Harper & Alford, LLC 8550 United Plaza Blvd Ste 600 Baton Rouge LA 70809-0200

Kenneth H. 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

Przybysz & Associates, CPAs, P.C. 4200 Jenny Lind Rd Ste B Fort Smith AR 72901-7632

David Wyatt 479-719-6923 davidw@selectlanding.com

PSK LLP 3001 Medlin Drive #100 Arlington TX 76015

Marie M. Bosillo 817-664-3000 x 4114 marie.bosillo@pskcpa.com

PSV & Co, P.S.C. PO BOX 363247 San Juan PR 00936-3247

Francisco Perdomo Ferrer 787-793-4400 fperdomo@psvpr.com

Pue, Chick, Leibowitz & Blezard, LLC 76 S Frontage Rd Ste 1 Vernon CT 06066-5535

Michael R. Blezard 860-871-1722 michael_blezard@pue-cpas.com

Member Firm Partner Contact Pugh & Company, P.C. d/b/a Pugh CPAs 315 N Cedar Bluff Rd, Ste 200 Knoxville TN 37923-4548

Anthony Ted Hotz 865-769-1637 thotz@pughcpas.com

Pulakos CPAs, PC 8801 Horizon NE Ste 300 Albuquerque NM 87113

J. Brad Steward 505-821-1600 bsteward@pulakos.com

Pulliam & Associates, Chartered 7235 W Emerald St Ste A Boise ID 83704-8600

Rachel A. Pulliam 208-484-3867 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

TJ Hoeferlin 314-884-4000 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

Laura L. Hathaway 407-924-4805 lhathaway@purvisgray.com

Putman & Hancock 219 College St E Fayetteville TN 37334-3065

Dan L. Hancock 931-433-1040 dhancock@putmanandhancock.com

PW Partners, LLC 501 Morrison Rd., Suite 201 Gahanna OH 43230

Edward S. Pierce 614-746-4469 spierce@ohio-cpas.com

PYA, PC 2220 Sutherland Ave Knoxville TN 37919-2350

Matthew A. Stuart 865-673-0844 mstuart@pyapc.com

QRGA, LLP 1410 Providence Highway Norwood MA 02062-5023

Donna J. Neely 781-551-0400 dneely@qrgacpa.com

Quandt Berndt & Company LLC 2120 Pewaukee RD Ste 101 Waukesha WI 53188-2491

John T. Himmelspach 414-369-6301 john.himmelspach@qbcompany.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

Member Firm Partner Contact R & A CPAs, A Professional Corporation 4542 E Camp Lowell Ste 100 Tucson AZ 85712

Phillip C Dalrymple 520-881-4900 pdalrymple@randacpas.com

R Farmer, LLC 309 S 4th St Lamar CO 81052-2821

Ronny R. Farmer 719-336-7428 rfarmer@farmercpas.com

R. A. Mercer & Co., P.C. 290 Center Road West Seneca NY 14224

Kathryn A. Larracuente 716-675-4270 kalarracuente@ramercercpa.com

R. Berger & Company, CPAs, PC 53 S POND LN Smithtown NY 11787-5215

Robin Berger 516-319-0566 robin.berger@rbergerco.com

R. D. Hoag and Associates, CPA's 555 N. Bell Avenue, Suite 100 Carnegie PA 15106

Jonathan J. Unico 724-778-3333 junico@rdhcpallc.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. S. Abrams & Co. LLP 3033 Express Dr N, Ste 100 Islandia NY 11749

Marianne E. Van Duyne 631-234-4444 mvanduyne@rsabrams.com

R.A. Hall & Co., LLC 183 State Street Boston MA 02109

Eric J. Hall 617-723-3333 ejh@rahallco.com

R.J. Gold & Company, P.C. 1 Wall Street Burlington MA 01803-4769

Robert Gold 781-272-2283 robgold@goldgrp.com

R.T. McCalpin & Associates 13992 Baltimore Ave Ste 209 Laurel MD 20707-5010

Diana McCalpin 301-974-4568 dianam@rtmcpa.com

Rabren, Odom, Pierce & Hayes, P.C. 1600 M L King Jr Expwy Andalusia AL 36420-0939

Gail C. Hayes 334-222-4101 ghayes@rophcpa.com

Radachi and Company, Certified Public Accountants 900 E Broad Street Ste A Elyria OH 44035-6540

Richard Radachi 440-365-3115 info@radachi.com

Raffol and Company, Inc 105 Chestnut ST Ste 11 Needham MA 02492-2520

Jonathan R. Vitale 508-397-8653 jvitale@raffolcpas.com

Member Firm Partner Contact Raich, Ende, Malter & Co. LLP 175 Broadhollow Road Suite 250 Melville NY 11747

Elaine M. 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 LLP 555 5th Ave 9th Fl New York NY 10017-2416

Brian Uhlman 212-953-9200 buhlman@rainesfischer.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

Ram Associates 3240 E State Street Hamilton NJ 08619-4510

Parameswara Ramachandran 609-306-9092 pkram@ramassociates.us

Rand & Casey, P. C. 2120 Powers Ferry RD SE Ste 325 Atlanta GA 30339-5024

Anne R. Casey 404-250-9053 annie@randcasey.com

RANDALL BROOKSHIER CPA, PLLC 9623 E Via Del Sol Feliz Tucson AZ 85748-2803

Randall L. Brookshier 520-721-5898 rbrookshier@cox.net

Randy Silhan, CPA 2817 JBS Parkway Ste C-202 Odessa TX 79762

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

Raphael Goldberg Nikpour Cohen & Sullivan PLLC 97 FROEHLICH FARM BLVD Woodbury NY 11797-2903

Michael R. Sullivan 516-864-8640 MichaelS@rsgnccpas.com

Rasco Winter Thomas Group, LLP 400 W Capitol Ave Ste 2380 Little Rock AR 72201-3458

Ron Meyers 501-375-8500 meyers@rascowinter.com

Ratzlaff, Tamberi & Wong Accountancy Corp 7650 N Palm Ave Ste 105 Fresno CA 93711-5793

George A. Tamberi 559-432-0300 michelle@rtwcpas.com

Member Firm Partner Contact 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 vrb@rbm.com

RBSM LLP 805 3RD AVE RM 902 New York NY 10022-7662

Peter Stefanou 917-229-4610 pstefanou@rbsmllp.com

RBT CPAs LLP PO Box 10009 Newburgh NY 12552-0009

Tonia Crown 845-567-9000 tcrown@rbtcpas.com

RDG + Partners CPAs, PLLC 69 B Monroe Avenue Village Green Office Park Pittsford NY 14534

Timothy Hern 585-673-2600 thern@rdgandpartners.com

Rea & Associates Inc P O Box 1020 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 | PO Box 93656 Albuquerque NM 87199-3656

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 & Co. of Mayfield, PSC 231 N 7th St Mayfield KY 42066-1819

Albert F Harris 270-247-5303 reedco12@bellSouth.net

Reed & Company, P.C. 672 Main St Lafayette IN 47901-1451

Eileen M. Cochran 765-742-4141 eileen@reedcpa.com

Member Firm Partner Contact 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 Rd Ste 201 Saginaw MI 48638-6090

Tara J. Frank 989-797-8304 tara.frank@rehmann.com

Reich, Schweitzer, Valentino & Cheney, LLC 1 Enterprise Dr Ste 405 Shelton CT 06484-4631

Jeffrey M. Cheney 203-333-0443 jcheney@rsvc-cpa.com

Reid, Sahm, Isaacs & Schmelzlen 12555 High Bluff Drive Ste 190 San Diego CA 92130-2056

John R. Schmelzlen 619-337-7747 jrs@rsiscpas.com

Reilly, Penner & Benton LLP 611 N Broadway Ste 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 A. Rekdal 425-6581400 rrekdal@rh2cpas.com

Renner and Company CPA, PC 700 North Fairfax Street Ste 400 Alexandria VA 22314

John Renner 703-535-1200 jrenner@rennercpa.com

RESJ PC 350 Country Club Drive Ste C Stockbridge GA 30281

Daniel O. Clum 770-474-7703 dclum@resjcpas.com

Restivo Monacelli LLP 36 Exchange Ter Ste 3 Providence RI 02903-1798

Kevin S. Hundley 401-273-7600 khundley@rm-llp.com

Reynolds & Rowella, LLP 90 Grove St Ste 101 Ridgefield CT 06877-4129

Daniel Harris 203-972-5191 danh@reynoldsrowella.com

Member Firm Partner Contact Reynolds Bone & Griesbeck PLC 5100 Wheelis Dr Ste 300 Memphis TN 38117-4568

Carl J. Haag 901-682-2431 shaag@rbgcpa.com

RFH, PLLC 300 W Vine St Ste 800 Lexington KY 40507-1812

Heather R. Cochran 859-231-1800 (1695) hcochran@rfhcpas.com

RGP, LLP 3478 Buskirk Ave Ste 308 Pleasant Hill CA 94523-4385

Thomas C. Rockwell 925-954-0100 trockwell@rgpllp.com

Rhodes Osiek Patyk & Company, LLP 2170 W Interstate 20 Arlington TX 76017-1664

Curt H.Osiek 817-274-1700 curt@roco-cpa.com

Rhodes Young Black & Duncan 2736 Meadow Church Rd STE 200 Duluth GA 30097-5236

Andrew Pourchier 770-495-6200 apourchier@rybd.com

Ricci and Company, LLC 6200 Uptown Blvd., Suite 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 951-365-0754 RBartolCPA@aol.com

Richard A. Bowman CPA 111 E 3rd St Ste A Sweetwater TX 79556-4590

Richard Alan Bowman 325-235-4974 rbowman@rbcpa.us

Richard B. Guskiewicz Associates 1013 LIGONIER ST Latrobe PA 15650-1832

Michael A. Miller 724-537-3369 mike@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 ST Hackensack NJ 07601-5429

Richard J. Cummings 201-487-1040 rjc.cpa@verizon.net

Richards, Witt & Charles, LLP 100 Ring Rd W Ste 108 Garden City NY 11530-3205

Raymond Goren 516-741-0515 rgoren@autocpa.net

Richey, May & Co., LLP 9605 S Kingston Ct Ste 200 Englewood CO 80112

John P. Dale 720-407-5531 jdale@richeymay.com

Member Firm Partner Contact 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

Milton Barrett 210-829-1793 mbarrett@ridoutbarrett.com

Riley & Company, PLLC 13201 Northwest Freeway Ste 512 Houston TX 77040

Quentin T. Riley 713-939-1300 quentin.riley@rileycpa.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 201 N Civic Dr Ste 220 Walnut Creek CA 94596

Howard M. Zangwill 510-834-1522 hzangwill@rina.com

Riney Hancock CPAs PSC 313 SE 1st St Evansville IN 47713-1003

Carla Dowell 812-423-0300 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 & Associates, LLP 811 Wilshire Blvd STE 1805 Los Angeles CA 90017-2629

Anthony Sanchez 213-412-2002 asanchez@rjd-cpa.com

Rivero, Gordimer & Company, P.A. 201 N Franklin St # 2600 Tampa FL 33602-5848

Christopher F. Terrigino 813-875-7774 (626) cterrigino@rgcocpa.com

Rives & Associates, LLP 702 Oberlin Rd STE 410 Raleigh NC 27605-1357

Jay Sharpe 919-832-6848 jsharpe@rivescpa.com

Member Firm Partner Contact RJ PIle, LLC d/b/a Pile CPAs One Indiana Square Ste 1200 Indianapolis IN 46204

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

RJI Ramirez Jimenez International CPA's 1900 Main Street Ste 375 Irvine CA 92614

Gordon MacLean 949-852-1600 gmaclean@rjicpas.com

RKL LLP PO Box 8408 Lancaster PA 17604

Wendy M. Lakatosh 717-885-5712 wlakatosh@rklcpa.com

RL Ring & Associates, LTD. 6065 Frantz RD Ste 106 Dublin OH 43017-3371

Robin Ring 614-389-2967 robin@rlringcpa.com

Robert D. Goldstein 11318 Meadow Lake DR Houston TX 77077-6832

Robert Dale Goldstein 713-787-9927 rdgtexas@aol.com

Robert F. Murray & Co CPAs PC 805 N. Borown Street Mt Pleasant MI 48858-1931

Tina Powell 989-6319500 tpowell@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 M Stefancik CPA 3508 Edinburgh Dr Milton FL 32571-6841

Robert M. Stefancik 850-994-5101 stefancikcpa@gmail.com

Robert Rossi & Co. 299 Main St Ste 101 Olyphant PA 18447-2326

Ralph R. Morris, III 570-876-2300 rmorris@rrco.net

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

Member Firm Partner Contact 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 806-7443333 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 Grimes & Company PC PO Box 4299 Columbus GA 31904

Christopher A. Miller 706-324-5435 cmiller@robinsongrimes.com

Robinson, Farmer, Cox Associates PO Box 6580 Charlottesville VA 22906

David Foley 434-973-8314 dfoley@rfca.com

Roche, Scholz, Roche & Walsh, Ltd 9480 Enterprise Dr Ste 2 Mokena IL 60448-8690

Gerard V. Wojtczak 708-326-3939 garyw@rsrwcpa.com

Rodefer Moss & Co PLLC 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

Rodriguez, Rivera & Toro P.S.C. Las Nereidas Condominium | 95 Méndez Vigo St. | 2nd FL Mayaguez PR 00681-1080

Ivan A. Santiago 787-834-3100 isantiago@cparrt.com

Roger A. Brown & Co. 2234 E Colorado Blvd Pasadena CA 91107-3608

Michael Brown 626-795-5522 michael@rabcocpa.com

Roger C. Kline CPA 5808 S Rapp ST Ste 105 Littleton CO 80120-1988

Roger C. Kline 720-583-6778 roger@littletoncocpa.com

Roger E. Wooten 10297 Morgan Rd Garden Prairie IL 61038-9785

Roger E. Wooten 847-522-8840 rwootencpa@gmail.com

Rogers and King, CPA, LLC 9625 Lakewood Circle Chaska MN 55318

Diane L. Rogers 952-4486748 drogers@rogersandking.com

Member Firm Partner Contact Rogers, Anderson, Malody & Scott, LLP 735 Carnegie Dr Ste 100 San Bernardino CA 92408-3569

Leena Shanbhag 909-8890871 lshanbhag@ramscpa.net

Rogers, Clem & Company 1067 Park View Drive Covina CA 91724

Andy R. Jones, CPA 626-858-5100 ajones@rogersclem.com

Rogoff & Company P. C. 355 Lexington Ave FL 6 New York NY 10017-6603

Abdellatif E. Elmaghrabi 212-557-5666 bacco@rogoff.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

Romolo & Associates 2428 N North Street Peoria IL 61604-3537

M. Joseph 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

Roorda, Piquet & Bessee, Inc (RP&B CPAs) 5995 Brockton Ave Fl 2 Riverside CA 92506-1833

Cristen D. Stier 951-684-7781 cstier@rpbcpa.com

Rosaline Mendoza, CPA, PA 10250 SW 56TH ST STE B201 Miami FL 33165-7095

Rosaline Mendoza 305-275-3011 rmendoza@rnmcpa.net

Rose Rock CPAs, PLLC 2829 NW 173RD ST Edmond OK 73012-6728

Jaena R. Poppe 405-285-8459 x 100 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 Campbell 410-581-0800 bcampbell@rsandf.com

Rosenberg, Rich, Baker, Berman & Co. PO Box 6483 Bridgewater NJ 08807-0483

Daniel A. Brown 908-231-1000 dbrown@rrbb.com

Member Firm Partner Contact 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 bgt@rlmcpa.com

Ross, Strent & Company, LLP 1860 Walt Whitman Rd # 900 Melville NY 11747-3098

Janet R. Margulies 631-629-4488 jrm@rossstrent.com

Rossi LLP 400 Oceangate Ste 1000 Long Beach CA 90802-4389

Albert Rossi, Jr 562-495-3325 alr@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 cweber@rowleyandco.com

Roy C. Hichens, CPA 16001 S. 10th Place Phoenix AZ 85048

Roy C. Hichens 480-626-9261 Roy.Hichens@rchcpa.net

Rozier, McKay & Willis 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

Member Firm Partner Contact RSM Puerto Rico 1000 Calle San Roberto, Repto Oyola San Juan PR 00926-2717

Raul Hernandez Rivera 787-751-6164 rhernandez@rsm.pr

RSM US LLP 8040 Excelsior Drive, Suite 300 Madison WI 53717

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 63105

Charles F. Harris 913-499-4426 chip.harris@rubinbrown.com

Rubino & Company, Chartered 6903 Rockledge Dr Ste 1200 Bethesda MD 20817-1848

Robert J. Hinz 301-564-3636 rhinz@rubino.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

Christopher Guidugli 859-331-1717 cguidugli@rudler.com

Rueff and Associates, CPA's 312 Macon Avenue Louisville KY 40207-3004

Donald L. Morris 502-896-2451 dmorris@rueffcpa.com

Ruggiero, Martinez & Norton, P. A. 1640 Lee Rd Winter Park FL 32789-2208

Alfred J. Ruggiero 407-740-5077 al@rmncpas.com

Runyon Kersteen Ouellette, P.A. 20 Long Creek Dr South Portland ME 04106-2427

Donald C. Gaudet, CPA 207-773-2986 dgaudet@rko-cpas.com

Rushton & Company LLC 726 S ENOTA DR NE STE A Gainesville GA 30501-2419

Nicholas T. Bruner 770-287-7800 nbruner@rushtonandcompany.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

Member Firm Partner Contact RW Group LLC 400 Old Forge Lane, Suite 401 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

Ryan, Gunsauls & O'Donnell, LLC 5590 E Yale Ave Ste 201 Denver CO 80222-6989

Uyen T. Pavelis 303-758-5558 upavelis@rgo-cpa.com

Ryun, Givens & Company, P.L.C. 2900 - 100th Street, Suite 301 Urbandale IA 50322

Timothy K. DeVries 515-225-3141 tdevries@ryungivens.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 jfender@fisercpa.com

S. M. Esposito & Company, P. C. P O Box 3942 Woodbridge CT 06525-0942

William F. Montalto 203-387-7771 bill@cpa-support.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 16606-

Heather N. Bernhard 724-934-0344 hbernhard@srsnodgrass.com

Sabey CPA, PLLC 33012 SE 43rd St. Fall City WA 98024

Jesse M. Sabey 206-503-9241 jesse@sabeycpa.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

Jennifer L. Jones 812-232-9492 x130 jjones@sackrider.com

Member Firm Partner Contact Salmon Sims Thomas & Associates, PLLC 12720 Hillcrest Rd Ste 900 Dallas TX 75230-2047

William H. Sims 972-392-1143 bsims@sstcpa.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 Great Neck NY 11021-3309

Stuart I. Goldstein 516-466-3388 Stuart@sgcpas.com

Sanders, Walsh & Eaton 224 Pine Lane Ext Osterville MA 02655-1056

Michael J. Walsh 508-728-0790 walsh1@swecpa.com

Sansiveri, Kimball & Co., LLP 55 Dorrance Street Providence RI 02903

M. Douglas Fay 401-33-10500 dfay@sansiveri.com

Santora CPA Group 220 Continental Dr Ste 112 Newark DE 19713-4309

Israel Mercado 302-737-6200 imercado@santoracpagroup.com

Sarbey, Kelly & Kaufman, LLC 3107 STIRLING RD STE 201 Fort Lauderdale FL 33312-8500

Scott Sarbey 954-374-0555 ssarbey@skkcpa.com

Sarvas, Coleman, Edgell & Tobin, P.C. 5050 N 40th St Ste 310 Phoenix AZ 85018-2153

Debi A. Tobin 602-241-1200 dtobin@scetcpa.com

Sassetti LLC 6611 West North Ave Oak Park IL 60302

Aimee Urnikis 708-386-1433 urnikis@sassetti.com

Satty Levine & Ciacco CPAs P. C. 125 Jericho Turnpike Ste 200 Jericho NY 11753-1016

Frank W. Sluter 516-338-9500 fsluter@satty.com

Savastano, Kaufman & Company, LLC 21-00 State Rt. 208 South, #120 Fair Lawn NJ 07410-2604

Linda Wescott 201-796-7300 lwescott@skcpc.com

Saville, Dodgen & Company, P.L.L.C. 700 N PEARL ST STE 1100 Dallas TX 75201-2814

Kurtis Smith 214-922-9727 kurtiss@savillecpa.com

Member Firm Partner Contact Sawyer, LLC 1310 Mass Moca Way North Adams MA 01247

Billie Jo Sawyer 413-664-6777 b.sawyer@sawyer-llc.com

Sax LLP 855 Valley Rd Clifton NJ 07013-2441

Jennifer Moroz 973-472-6250 x 235 jmoroz@saxllp.com

SB & Company, LLC 10200 Grand Central Ave Ste 250 Owings Mills MD 21117-4170

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

SC&H Attest Services, P.C. 910 Ridgebrook Road Ste 200 Sparks MD 21152-9389

Jennifer Amato 410-403-1570 jamato@schgroup.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 peaglen@skmco.com

Scharf Pera & Co., PLLC 4600 Park Rd Ste 112 Charlotte NC 28209-0202

Wayne Spransy 704-372-1167 wspransy@scharfpera.com

Schauer and Associates, P. C. PO BOX 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 Ste 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

Schlaupitz Madhavan, P.C. 5700 Crooks RD Troy MI 48098-2818

Daniel T. Alleman 248-649-1600 dalleman@smcpafirm.com

Member Firm Partner Contact Schlenner, Wenner & Co. 630 Roosevelt Rd. Ste. 201 Saint Cloud MN 56302

Molly Thompson 320-251-0286 mthompson@swcocpas.com

Schmersahl Treloar & Co., PC 10805 Sunset Office Drive, Suite 400 St Louis MO 63127-1223

Mark A. Graves 314-966-2727 mgraves@stcpa.com

Schmidt, Westergard & Company, PLLC 77 W University Drive Mesa AZ 85201-5830

Lynn Westergard 480-834-6030 lWestergard@sw-cpa.com

Schmitt & Kaylor PO Box 608, 717 Michigan Ave La Porte IN 46352-0608

Richard J. Schmitt 219-362-1515 rich@schmittkaylor.com

Schmoyer and Company, LLC PO Box 11881 Columbia SC 29211-1881

Terry K. Schmoyer, Jr 803-2542050 tschmoyer@schmoyercpa.com

Schneider Downs & Co., Inc. One PPG Place, Suite 1700 Pittsburgh PA 15222-5416

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@slh-cpa.com

Schoedel & Schoedel CPAS PLLC 422 W Riverside Ste 1420 Spokane WA 99201-0395

Scott Opperud 509-7472158 sopperud@schoedel.com

Schowalter & Jabouri, P. C. 11878 Gravois Rd St Louis MO 63127

James K. Torti 314-849-4999 jtorti@sjcpa.com

Schriver, Carmona & Company, PLLC 7550 IH-10 West, Ste 504 San Antonio TX 78229

Christopher M. Carmona 210-680-0350 ccarmona@scc-cpa.com

Schroedel, Scullin & Bestic, LLC 196 N Broad St Canfield OH 44406-1266

Denise A Harlan 330-533-1131 dah@ssb-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 212-8685781 kgralak@schulmanlobel.com

Member Firm Partner Contact Schultheis & Panettieri, LLP 450 Wireless Blvd Hauppauge NY 11788-3934

Carol Ann Westfall 631-273-4778 cwestfall@snpcpa.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 rdonaher@slhcpas.com

Schwartz Platz & Associates 1050 Fulton Avenue, Suite 235 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@sglacpas.com

Sciarabba Walker & Co., LLP 200 E Buffalo St Ste 402 Ithaca NY 14850-4224

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

Scribner Cohen & Company, S.C. 400 E Mason St Ste 300 Milwaukee WI 53202-3703

Kevin C. Richter 414-795-7740 kcrcpa@scribnercohen.com

ScrogginsGrear 5552 Cheviot Rd Cincinnati OH 45247-7094

Terry Grear 513-245-6175 tgrear@scrogginsgrear.com

SD Mayer & Associates, LLP 235 MONTGOMERY ST FL 28 San Francisco CA 94104-3115

Stephen D. Mayer 415-691-4030 gjenkin@sdmayer.com

Seaver & Forck, CPAs, LLC 3523 Amazonas Dr Jefferson City MO 65109-5717

Jacqueline Forck 573-636-5507 jackie@seaverandforckcpa.com

Seay & Weissinger, LLC 358 Roswell Street SE Ste 1140 Marietta GA 30060-8200

Jeffery J. Seay 678-202-5955 jeff@seayweissinger.com

Seber Tans PLC 555 W CROSSTOWN PKWY STE 304 Kalamazoo MI 49008-1981

Matthew A. Howard 269-343-8180 mhoward@sebertans.com.com

Member Firm Partner Contact Secore & Niedzialek, P.C. 2800 N Central Avenue Phoenix AZ 85004

Earl J. Secore 602-279-9090 earl@sncpa.com

Seidel Schroeder 1470 Copperfield Pkwy College Station TX 77845-5785

Duane Muehlbrad 979-846-8980 dmuehlbrad@ssccpa.com

SEILER LLP 1100 Marshal St Redwood City CA 94063-2029

Debra K. McCall 650-365-4646 dmccall@seiler.com

Seim Johnson, LLP 8807 Indian Hills Drive Ste 300 Omaha NE 68114

Kelly Karmazin 402-330-2660 kkarmazin@seimjohnson.com

Selden Fox, Ltd. 619 Enterprise Drive Oak Brook IL 60523

John Stucky 630-954-1400 stucky@seldenfox.com

Sensiba San Filippo LLP 5960 Inglewood Drive #201 Pleasanton CA 94588

Sukhjinder Mann 925-271-8700 smann@ssfllp.com

SEO CPA Group, LTD. 3596 Maple Avenue, Suite B Zanesville OH 43701

Heather M. Dolen 740-868-1100 hdolen@seocpagroup.com

Serotta, Maddocks, Evans & Co CPAs 701 Greene St Ste 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

Melinda Taylor 310-612-8119 mfong@sofcpa.com

Seward and Monde 296 State Street North Haven CT 06473-2165

James J. Pizzuti 203-248-9341 jpizzuti@sewardmonde.com

SFW Partners, LLC 1610 Des Peres Road Ste 300 St Louis MO 63131-1891

Alicia A. Bingel 314-569-3333 abingel@sfwpartnersllc.com

Shannon & Associates, LLP 1851 Central Pl S Ste 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 212-7526353 mduffalo@sdcpas.com

Member Firm Partner Contact Sharon Schroder, CPA 14305 136th Avenue Kp N Gig Harbor Pierce WA 98329-5683

Sharon L. 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

Patsy Isley 336-272-9777 pisley@smccpa.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

Shavell & Company, P.A. 7900 Glades RD Ste 360 Boca Raton FL 33434-4173

Rich Shavell 561-997-7242 richs@shavell.net

Shaw & Co., P.C. 1564 S 500 W Bountiful UT 84010

Justin R. Shaw 801-294-3155 justin@shaw-cpa.com

Shea Labagh Dobberstein, CPAs, Inc. 505 Montgomery St 5th Fl San Francisco CA 9416-2588

Richard D. Baker 415-397-4444 rbaker@sldcpa.com

Sheheen, Hancock & Godwin LLP 1011 Fair St Camden SC 29020-4408

Robert M. Wood 803-432-1424 mwood@shgcpa.com

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 Ste 3 Bowling Green KY 42104-3250

Jerry W. Shelton 270-842-9620 jerry@sheltoncpas.com

Sherck, Hussey, Johnson & McNaughton, LLC 350 E New York St Ste 220 Indianapolis IN 46204-2134

Terry L. Johnson 317-236-0888 tjohnson@shjcpa.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

Member Firm Partner Contact Shindel, Rock and Associates, P.C. 28100 CABOT DR STE 102 Novi MI 48377-2967

Marianne M. Lilly 248-855-8833 mlilly@shindelrock.com

Shoptaw, Labahn & Company, P. A. 915 W Main Russellville AR 72801

Jeffrey S. Nufer 501-967-3600 jeff@shoptaw-labahn.com

Shores, Tagman, Butler & Company, P.A. 17 S Magnolia Ave Orlando FL 32801-2603

William L. Shores 407-872-0744 lshores@shorescpa.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

Shultz Huber & Associates, Inc. 101 Clinton St Ste 2000 Defiance OH 43512-2172

Steven S. Samples 419-238-2000 steve.samples@sha-cpa.com

Siegfried Crandall P.C. 246 E. Kilgore Rd Kalamazoo MI 49002-5599

Steven J. Bryer 269-381-4970 sbryer@scpro.net

Sikich LLP 1415 W Diehl Rd Ste 400 Naperville IL 60563-1197

Karen S. Sanchez 630-566-9519 karens@sikich.com

Silas Simmons, LLP 209 N Commerce St Natchez MS 39120-3255

Harry C Hammond, IV 601-442-7411 chammond@silassimmons.com

Silbernagel and Burroughs, PA 1666 N Donnellt 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 gpinto@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

Simione Macca & Larrow, LLP 4130 Whitney Ave New Haven CT 06518-1214

Rocco Guerrera 203-281-0540 rocco@maccacpa.com

Member Firm Partner Contact Simon Lever LLC 444 Murry Hill Cir Lancaster PA 17601-4146

Jason D. McDougall 717-569-7081 jmcdougall@simonlever.com

Simpson & Simpson CPAs 633 West 5th Street Suite 3320 Los Angeles CA 90017

Melba Simpson 213-736-6664 msimpson@simpsonllp.com

Singer & Lusardi 370 Main St Ste 925 Worcester MA 16081772

Gary G. Skagerlind 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 310 Grant Street, Suite 2100 Pittsburgh PA 15219

Mark Uebele 412-281-2025 muebele@sisterson.com

Sitzberger & Company, S.C. 611 N. Barker Rd., Suite 200 Brookfield WI 53045

Kevin P. Gaffney 262-860-1724 kgaffney@sitzbergercpas.com

Skibbie CPA Inc. 41 Whispering Pines Ct Winchester TN 37398

Scott A. Skibbie 931-434-6157 scott@skibbiecpa.com

Sklar, Kantor, Block CPAS, LLP 500 Bedford Ave Bellmore NY 11710-3546

Craig D. Gordon 516-826-4300 cgordon@skbllp.com

SKMB, P.A. 11300 Rockville Pike Rockville MD 20852-3010

Edward A. Bortnick 301-468-7700 ebortnick@skmb-cpa.com

Skrobacz & Co., CPA's, P.C. 5678 Main St Williamsville NY 14221-5563

Joseph L. Skrobacz 716-633-2117 x 104 jskrobacz@skrobacz.com

SKW CPAs & Advisors, PLLC 183 Walton Ave Lexington KY 40508-2315

Kelley W. Kirk 859-721-1820 kelley@skwcpas.com

Slupik and Associates, Ltd. 1700 Park Street 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

Member Firm Partner Contact 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 St Hagerstown MD 21740-3865

Kara M. Darlington 717-637-5915 kdarlington@sek.com

Smith Kesler & Company PA PO Box 13867 Durham NC 27709

Michael A. Spence 919-544-5198 maspence@skandco.com

Smith Leonard PLLC 4035 Premier Drive High Point NC 27265

Mark Laferriere 336-821-1320 mlaferriere@smithleonardcpas.com

Smith Sapp Professional Association 4728 Jenn Dr Ste 100 Myrtle Beach SC 29577-5714

Larry G. Tuttle 843-448-8334 lgt@sccpa.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, Bunday Berman, Britton, P.S. 11808 Northup Way Ste 240 Bellevue WA 98005-1959

Ingrid S. Hays 425-827-8255 ingrid@sbbb.com

Smith, Schafer and Associates, Ltd. 220 South Broadway, Suite 102 Rochester MN 55904

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 904-3965831 RLoverich@sdnllp.com

Smoker, Smith & Assoc., P. C. 339 W Governor Rd Ste 202 Hershey PA 17033-2097

Jori M. Culp 717-533-5154 jculp@smokersmith.com

Smolin, Lupin & Co., P.A. 165 Passaic Ave 4th F1 Fairfield NJ 07004

Dina DeMarco 973-439-7200 x 1118 DDEMARCO@smolin.com

Member Firm Partner Contact Snead, Williams & Mayhew, P.L.L.C PO Box 498 Danville VA 24543-0493

Michael Mayhew 434-791-3708 mmayhew@swcpas.com

Snyder & Butler, CPAs, PLLC 1166 E WARNER RD STE 101 Gilbert AZ 85296-3065

Robert N. Snyder 480-688-9769 RSnyder@snyderbutlercpas.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@sobel-cpa.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 APT 2002 TAMPA FL 33611-1808

Michael Solakian 203-483-8115 solakian@solakiancpa.com

Somerset CPAs, P.C. 3925 River Crossing Pkwy 3rd Fl Indianapolis IN 46240-0368

Benjamin C. Kimmerling 317-472-2172 bkimmerling@somersetcpas.com

Somerville & Company, PLLC 501 5th Avenue Huntington WV 25701-1907

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 PO Box 8010 Redlands CA 92375

Julia Cox 909-798-2222 jcox@sorenmcadam.com

Sorensen, Vance & Company, P.C. 3115 E Lion Lane Ste 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 Colllins CO 80525-4326

Mika M. Schneider 970-223-2727 mika@soukupbush.com

Member Firm Partner Contact Source CPAs, LLC 4610 S Ulster ST Ste 150 Denver CO 80237-4326

Edward A. Hamilton 303-548-8072 ed@sourcecpas.com

Spafford & Landry, Inc. 1849 W Redlands Blvd Ste 102 Redlands CA 92373-3127

Patrick Spafford 909-792-1852 pat@spaffordlandry.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 FL 18 New York NY 10019-4642

Jonathan B. Taylor 212-453-2500 jtaylor@skpny.com

Sponsel CPA Group, LLC 950 N Meridian St Ste 1100 Indianapolis IN 46204-3901

Michael Bedel 317-608-6699 mbedel@sponselcpagroup.com

Spoor Bunch Franz 877 Executive Center Dr W Ste 100 St. Petersburg FL 33702-2470

Michele Shockley 727-888-9200 mshockley@sbfcpa.com

Spring Park, CPA 9841 Washingtonian Blvd Ste. 200 Gaithersburg MD 20878

Evan Hacker 240-449-3810 evan.hacker@cpa.com

Squar Milne, LLP 3655 Nobel DR Ste 300 San Diego CA 92122-1050

Michael H. Lorber 858- 597-4100 MLorber@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 Dr Colorado Springs CO 80917-5707

Stan W. Schneider 719-574-0100 stan@4ways.com

St. Clair CPAs, PC 101 W Elm Street Ste 500 Conshohocken PA 19428-2075

Joseph L England 610-862-1998 JEngland@stclaircpa.com

Stack & Blair, LLC 409 E Mobile St Florence AL 35630-4744

Allison S. Blair 256-766-1411 allisonstackblair@gmail.com

Member Firm Partner Contact 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 L. Jungles 479-631-1655 jay@cpasw.com

Stambaugh Ness, Inc. 2600 Eastern Blvd Ste 101 York PA 17402-2916

Nikki M. Hoffman 717-637-7131 nhoffman@stambaughness.com

Stancil PC 4909 Windy Hill Drive 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

Stauffer & Associates PLLC 2501 N. Fairway Rd Liberty Lake WA 99019

Osama Mansour 509-334-3200 SMansour@stauffer-cpa.com

Stelmack Dobransky & Eannace LLC 3328 Washington Road McMurray PA 15317-3005

Vincent M. Eannace 724-260-0900 eannace@sdecpas.com

Stephano Slack LLC 1450 East Boot Road Ste 500B West Chester PA 19380

Jolie B. Karp 610-696-4400 jkarp@stephanoslack.com

Stephen & Associates, CPA P.C. 700 12th ST NW Ste 700 Washington DC 20005-4052

Oluwaseyi Stephen Ogunsusi 202-315-6324 stephen@stephencpacma.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

Douglas Ridnor 661-286-1040 doug@sksm.com

Steve Walls & Associates PLLC 11541 Nukols Rd Ste A Glen Allen VA 23059-5668

Steven P. Walls 804-270-0784 steve@stevewalls.com

Member Firm Partner Contact 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 H. Bertram, CPA, PA 125 W SUNBRIDGE DR Fayetteville AR 72703-1899

Steven H. Bertram 479-527-9116 steve@bertram-cpa.com

Steven J. Zaffos 5 Evon Dr Syosset NY 11791-6311

Steven J. Zaffos 516-364-4028 stevenjz@att.net

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

Steward Ingram & Cooper PLLC PO Box 41168 Raleigh NC 27629-1168

David Ingram 919-8730866 dingram@stewardingram.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 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 St 11 Fl Worcester MA 1695435

Keith E. Blanchette 508-3633000 kblanchette@sebllp.com

Stone, Rudolph & Henry 124 Center Pointe Drive Clarksville TN 37040-8408

Stephen R. Springer 931-648-4786 steve@srhcpas.com

Member Firm Partner Contact Stout, Stuart, McGowen & King, LLP PO Box 1440 Burlington NC 27216

David S. Rickard 336-226-7343 srickard@ssmkllp.com

Stovall, Grandey & Allen, LLP 500 W. Seventh Street 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

Strickler & Prieto, LLP 201 E Main Street 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

Benjamin J. Smith 309-829-4303 bjs@skco.net

Stroh, Johnson & Company LLP 1201 Defiance St Ste B Wapakoneta OH 45895-1086

Patrick Butler 419-738-9661 pbutler@strohjohnson.com

Strothman & Company PSC 325 W Main Street Ste 1600 Louisville KY 40202-4265

John R. Kennedy 502-585-1600 jkennedy@strothman.com

Struss CPAs, P.C. 420 N Cedar Avenue Owatonna MN 55060-2310

Sarah M. Struss 507-451-0611 sarahstruss@strusscpas.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 browell@Sullivanbillepc.com

Sullivan, Shearin & Company 1100 Conference Drive Greenville NC 27858

James Shearin 252-756-8888 calvin@sullivan-shearin.com

Member Firm Partner Contact Summers, Spencer & Company, P.A. 5825 SW 29 Ste 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

Suttle & Stalnaker, PLLC 1411 Virginia St E Ste 100 Charleston WV 25301

Chris S. Lambert 304-343-4126 clambert@suttlecpas.com

Sutton Frost Cary LLP 600 Six Flags Dr Ste 600 Arlington TX 76011-6340

Drew Madsen 817-649-8084 drew@sfcllp.com

SVA Certified Public Accountants, S.C. 1221 John Q Hammons Drive Madison WI 53717

Michael G. Gustafson 608-826-2010 gustafsonm@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

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 Meridan MS 39301

Al Collins 601-483-8090 acollins@swaincpa.com

Swallen, Lawhun & Co. 1201 30th St NW Ste 100a Canton OH 44709-2959

Sara A. Studeny 330-492-4422 sstudeny@swallenlawhun.com

Swalling & Associates, P.C. 3201 C ST STE 405 Anchorage AK 99503-3967

Gary N. Dixon 907-349-4439 g.dixon@swallingcpas.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 116 Avenue NE Ste 200 Bellevue WA 98004-1422

Wende Wadsworth 425-629-1990 wende@sweeneyconrad.com

Swenson Accountancy Corporation 10606 Trademark Parkway N Ste 203 Rancho Cucamonga CA 91730

Jennifer A. Razo 909-989-5867 JRazo@swensoncorp.com

Member Firm Partner Contact Swindoll, Janzen, Hawk & Loyd LLC 123 S Main Street McPherson KS 67460-1337

Deborah L. Coan 316-494-7677 dcoan@sjhl.com

SWS Group PC 100 W Elm St Ste 100 Conshohocken PA 19428-4131

David E. Warner 610-601-5300 dwarner@swsgrouppc.com

Szymkowiak & Associates, CPA's PC 333 International Dr Ste A2 Williamsville NY 14221-5726

Todd M. Scherrer 716-626-2626 tscherrer@szycpa.com

EBPAQC Firm Members M through S...Member Firm Partner Contact M & K CPAS, PLLC 363 N Sam Houston...

Documents

Firm Productivity in Bangladesh Manufacturing Industriessiteresources.worldbank.org/DEC/Resources/Fern...Firm Productivity in Bangladesh Manufacturing Industries Ana M. Fernandes*

Firm-Specific Information, Product Differentiation, and Industry … · Firm-Specific Information, Product Differentiation, and Industry Equilibrium . Jeffrey M. Perloff and Steven

Efrat M. Cogan - Buchalter Law Firm - Buchalter Law Firm M. Cogan is Of Counsel in the Firm’s Litigation and Appellate Practice Groups in Los Angeles. Ms. Cogan is certified as an

The Importance of Hiring a Quality Auditor › UserFiles › File › PDF › ebpaqc...The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has prepared this advisory to provide

M. ABAYO LAW FIRM Company Profile...M. ABAYO LAW FIRM Your Legal Partner Airport Avenue, Remera (RN3) RWABAHIZI Building, 1st Floor Opposite Greenwich Hotel P.O.Box 4170, Kigali –

EBPAQC Firm Members M through S - aicpa · PDF fileMark P. Paquin 617-694-4056 markpaquin@ Markham, Mitchell & Stroud, PLLC PO Box 10788 Goldsboro NC 27532-0788 Ralph Stroud 919-778-6974

The influence of Diversification and M&A Accounting on Firm ...909119/...1 The influence of Diversification and M&A Accounting on Firm Value Ward Wolters Abstract Using a sample of

Social media in a law firm M van de Kerkhof Allen&Overy

BTL Presentations, Below the Line BTL ppt | RC&M India Experiential Marketing Firm

Approches (m,k)-firm pour la gestion de la qualité de

BSE (formerly Bombay Stock Exchange) | Live Stock Market ......2. To appoint M/s Ummed Jain & Co., (Firm Regn. No.119250W) Chartered Accountants, Mumbai and M/s RSVA & Co., (Firm Regn

1 A firm foundation: better seed, practices and food R. M. Trethowan A firm foundation: better seed, practices and food R Trethowan

SMALL BUSINESS BASICS Robert M. Avera © 2013 AVERA LAW FIRM, PLLC

EBPAQC Firm Members A through F - aicpa · PDF fileMember Firm Partner Contact A&G, LLP 2425 N Central Expressway, Suite 200 ... James F. Anderson 908-906-6222 ... John R. Wells 251-460-0212

Firm Leverage and Regional Business Cyclespeople.stern.nyu.edu/hmueller/papers/FLRBC.pdf · Firm Leverage and Regional Business Cycles ∗ Xavier Giroud † Holger M. Mueller‡ June

Contents · M/s. Mani Auto Components, Partnership Firm M/s. M. B. Exports, Partnership Firm BY ORDER OF THE BOARD OF DIRECTORS Place Date RAM MENON Chairman: Kolhapur: 10th May,

APEC 5010 Firm Marketing and Price Analysis Dillon M. Feuz Utah State University

Employee Benefit Plan Audit Quality Center EBPAQC Live Forum Fraud Risks in Employee Benefit Plans February 17, 2010 1

SL FIRM NAME PHONE NO FAX NO FIRM ADDRESS VENDOR … · A SL NO FIRM NAME PHONE NO FAX NO FIRM ADDRESS VENDOR CODE TRADE GROUP 1. M/s. Avon Springs & Accessories (P) Ltd. 033-22374815,

Laurence M. Rosen, Esq. THE ROSEN LAW FIRM, P.A. Complaint--web.pdfLaurence M. Rosen, Esq. THE ROSEN LAW FIRM, P.A. 355 South Grand Avenue, Suite 2450 ... The Company's flagship program