Directory of Member Firms, September 1, 1982

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1982

Directory of Member Firms, September 1, 1982 Directory of Member Firms, September 1, 1982

American Institute of Certified Public Accountants. Division for CPA Firms

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AICPADivision for CPA Firms

Directory of Member Firms September 1, 1982American Institute of Certified Public Accountants

Note to ReadersThis directory is published by the AICPA Division for CPA Firms for the information of its members and others interested in self-regulation by the accounting profession. As the Preface indicates, important information about member firms is available to the public through the Division’s staff at the following address:

AICPA Division for CPA Firms1211 Avenue of the Americas New York, NY 10036-8775 (212)575-6279

AICPA Division for CPA FirmsDirectory of Member Firms September 1, 1982

American Institute of Certified Public Accountants

Copyright © 1982 by the American Institute of Certified Public Accountants, Inc.

PrefaceThis directory is an alphabetic listing of firms that are members of the AICPA Division for CPA Firms as of September 1, 1982, and shows the city and state of each firm’s main office.

The Division was established in 1977. Firms that join the Division agree, among other things, to—

■ Adhere to AICPA quality control standards related to audits, reviews, and compilations of financial statements.

■ Submit to peer reviews every three years, the reports on which are available to the public.

■ Ensure that each professional staff person resident in the United States participates in at least 120 hours of continuing professional education every three years.

■ Report certain information about the firm to the Division each year, which is available for public inspection. (See the Appendix for the reporting requirements.)

A substantial number of firms have joined the Division, membership in which is voluntary. The 1739 firms that are members as of September 1, 1982, operate over 3800 practice offices. Those offices are staffed by 96,400 professionals, of whom 60,700 are CPAs.

The Division consists of two sections, a private companies practice section and an SEC practice section. A firm may join either or both sections. Although quality control standards are the same for all firms, the needs of public companies and their investors differ somewhat from those of private companies and their owners. Therefore, firms that are SEC practice section members agree to specific requirements related to their SEC audit clients.

A major objective of the Division is to enhance the quality of accounting and auditing services provided to the public. Peer review provides assurance of each member firm’s commitment to this objective. Peer reviews are performed by CPAs from other member firms in accordance with standards established by the Division. The reviewers evaluate a firm’s quality control policies and procedures for the conduct of its accounting and auditing practice and review a sample of the firm’s engagements to determine compliance with those

policies and procedures. The result is a formal peer review report, which is available to the public.

Firms are required to undergo peer review within a specified time after joining the Division and every three years thereafter. The results of the most recent peer review, if one has been performed, can be determined by reading the peer review report. That report and other information about the member firm can be obtained from Division staff at the address noted on the inside front cover or from the firm itself. Staff also will respond to questions from the public concerning the activities and requirements of the Division.

DirectoryAaron Smith Bergman Gaffney & Rubenstein

Springfield, Massachusetts

Abbott Jordan & KoonManchester, Georgia

Gary L Abbuhl CharteredHutchinson, Kansas

Ableman Cerbins Smith & CoMonroe, Wisconsin

Abramson Quittner & AbramsonWest Orange, New Jersey

Ackerman & GilbertSacramento, California

Adams Davis & AndersonAshland, Kentucky

Adams Grant White & CoOakland, California

Adams Swartz & CoOcean City, New Jersey

Adelson Schwartz & Jette PCPittsfield, Massachusetts

Affleck Businga & AssociatesDenver, Colorado

Ahearn Jasco & CompanyPompano Beach, Florida

Ahern & VoglerMankato, Minnesota

Alder Green & HassonLos Angeles, California

Alderete & Co PCAlbuquerque, New Mexico

Aldridge Borden and CompanyMontgomery, Alabama

Alexander & Devoley PCScottsdale, Arizona

Alexander & Rogers IncLufkin, Texas

A T Allegretti & CompanyProvidence, Rhode Island

Allen & Nelson Co PCBillings, Montana

Allen & TyranskyDanbury, Connecticut

1

Edward R Allen CharteredCaldwell, Idaho

Allingham Josselyn & CoDanbury, Connecticut

Calvin P Allyn & AssociatesBoston, Massachusetts

Alpern Rosenthal & CompanyPittsburgh, Pennsylvania

Altschuler Melvoin & GlasserChicago, Illinois

C W Amos & CompanyBaltimore, Maryland

Amper Politziner & Mattia PCIselin, New Jersey

Anchin Block & AnchinNew York, New York

Larry W AndersenKimball, Nebraska

Arthur Andersen & CoChicago, Illinois

Alan C Anderson CharteredRochester, Minnesota

Anderson & Uiberall PCMemphis, Tennessee

Anderson & WhitneyGreeley, Colorado

Anderson Alford & RitterIrvine, California

Anderson Bowen & CompanyEau Claire, Wisconsin

Anderson Church & CoTempe, Arizona

Anderson Doty & CompanyFort Morgan, Colorado

Anderson Peretti & Co PSSpokane, Washington

Anderson ZurMuehlen & CoHelena, Montana

Edwin Andrews & Co PCPittsburgh, Pennsylvania

Anfinson Hendrickson & CoMinneapolis, Minnesota

George Angelos & CoEl Paso, Texas

George Angelos & CoAlpine, Texas

Orlando J Antonini PCSan Francisco, California

2

Apfel Levy Zlotnick & CompanyNew York, New York

Apodaca Finocchiaro & CoPasadena, California

Apt Kaplan Glickman & CoNew York, New York

Apter & FranklinHartford, Connecticut

Arendale Young and CoHouston, Texas

Marion C Argo PSTacoma, Washington

Arias & FitzgeraldSan Diego, California

Arms Jeffers & CoTyler, Texas

Armstrong Backus & BakerSan Angelo, Texas

Arnett & FosterCharleston, West Virginia

Arnold & Company PASarasota, Florida

Frederick W ArnoldWarrenton, Missouri

Aronowitz Chaiken & HardestyCincinnati, Ohio

Arrington Falconetti & PricherOrlando, Florida

Aselage Kiefer & CoSt Louis, Missouri

Ashby Armstrong Johnson & CoDenver, Colorado

Asher & CompanyPhiladelphia, Pennsylvania

Weldon Aston & CoFort Worth, Texas

Atherton Ludlow & SchonhoffModesto, California

Atkinson & Co LtdAlbuquerque, New Mexico

Aucoin Sanchez & Co LtdNew Orleans, Louisiana

Augustine & CoDes Moines, Iowa

Axley & RodeLufkin, Texas

Baden Conrad Gage & SchroederFort Wayne, Indiana

3

Baditoi Segroves & Co PCSouthfield, Michigan

Bailey & TaylorSan Antonio, Texas

Bailey Tole Burcham Tole & CoIrving, Texas

Bailey Vaught Robertson & CompanyDallas, Texas

Charles D Bailin Accountant PCSalinas, California

Baillies Denson Erickson & SmithMadison, Wisconsin

Charles Bailly & CompanyFargo, North Dakota

Bain Freibaum Kushner & CoNew Orleans, Louisiana

Baird Kurtz & DobsonSpringfield, Missouri

Donald E BakerPrairie Village, Kansas

Baker and McNiff PCVirginia Beach, Virginia

Baker Baker & Baker PCDallas, Texas

Baker Roberts & HaasMonterey Park, California

Balkcom & Weaver PAAlbuquerque, New Mexico

Bamberg Superstein & Associates PAMiami, Florida

Banks Finley White & CoBirmingham, Alabama

Baratz & Associates PACherry Hill, New Jersey

Bargman McNeny & CompanyDallas, Texas

Barineau Otto & CompanyHouston, Texas

John L Barker PCTroy, Michigan

Aaron BarlevEncino, California

Barnard & HildahlReno, Nevada

Barnes Dennig & CoCincinnati, Ohio

Barnes Wendling & CookCleveland, Ohio

4

Barrand Schehrer HarrodLawrence, Kansas

Barrow Aldridge & CoDetroit, Michigan

Gordon L BartholomayJamestown, North Dakota

Bartlett Pringle & WolfSanta Barbara, California

Bash Gesas and CompanyBeverly Hills, California

Bateman & Co Inc PCHouston, Texas

Battelle & BattelleDayton, Ohio

Batty & Forsgren PSSpokane, Washington

Baucum Hyde & ReeseHouston, Texas

Baudoin & CompanyLafayette, Louisiana

Bauermann & Druzgala PABaltimore, Maryland

W J Bauman Associates LtdEau Claire, Wisconsin

Bauman Wilson & Tans PCKalamazoo, Michigan

Dana S Beane & CompanyLaconia, New Hampshire

Beard & Company IncReading, Pennsylvania

Bearden & Smith PCAtlanta, Georgia

James D Beaton PCTempe, Arizona

Fritz Beaumont ChtdBoise, Idaho

Becker Herrick & Company IncPueblo, Colorado

Beddingfield McDowell & Lytle PCHouston, Texas

Beene Garter & CoGrand Rapids, Michigan

Beers and CutlerWashington, District of Columbia

Belding Salazar Taaffe & CoHouston, Texas

Mary E Beniteau Bell Brownwood, Texas

5

Bell & CoMorgan City, Louisiana

Bell Ent & Associates PCIndianapolis, Indiana

Bella Hermida Gillman & CompanyTampa, Florida

Beller Shepatin & Company PCNew London, Connecticut

James L Belt An Accountancy CorporationMount Shasta, California

Bendt & DitscheitDeForest, Wisconsin

Grant Bennett Accountants PCSacramento, California

Benson & McLaughlin PSSeattle, Washington

Benson & NeffSan Francisco, California

Boyd H BensonFreeland, Washington

M J Berger & CompanyNorthfield, Illinois

Bergeron Broussard & Co PCHouma, Louisiana

Berman Mills & Company PCAtlanta, Georgia

Bernard & FranksMetairie, Louisiana

Bernhardt Showalter Collins & CoCincinnati, Ohio

Francis J BerryArlington, Virginia

Berry Dunn & McNeilPortland, Maine

R D Bersie & R C LapicWayzata, Minnesota

Bertelson CompanyEau Claire, Wisconsin

Paul S Bertz & CompanyLancaster, Pennsylvania

Bick Fredman Schatel & Schneider IncCleveland, Ohio

Bierman Solomon Ross Petrick & CaldwellWoodland Hills, California

Bigelow & CompanyManchester, New Hampshire

Bigler Hawkins & ObendorfAnchorage, Alaska

6

Jeanne Billeaud PCLafayette, Louisiana

Dale B BinghamBaker, Oregon

Bixler Carlton Pittenger & Co IncEl Paso, Texas

Howard C Blackway & Co PCPawtucket, Rhode Island

Blackwell Poole & CoHapeville, Georgia

Blankenship Summar & AssociatesNashville, Tennessee

Willard C BlindLancaster, Ohio

Dale M BlocherPalm Beach, Florida

Blomgren Sears Company PCOskaloosa, Iowa

Blomstrom Knight & CoHouston, Texas

Saul G Bloom & CompanyEast Orange, New Jersey

Blue & CoIndianapolis, Indiana

Blum Blake Lowery & Kessler PCQueens Village, New York

Blum Shapiro & Company PCWest Hartford, Connecticut

Blumhagen Peters & Co PCPortland, Oregon

E Olaf BlunsomTorrington, Wyoming

Bobrow & BobrowWest Hartford, Connecticut

Warren Bock & Associates IncMaumee, Ohio

Boeckermann Fiebiger Swanson & WestMoorhead, Minnesota

Boff Weisman Shapiro & GoldenEatontown, New Jersey

Boggan & BellewMobile, Alabama

Bolan Vassar & BarrowsPhoenix, Arizona

Bollam Sheedy Torani & CoAlbany, New York

Bond Beebe Barton & Muckelbauer PCWashington, District of Columbia

7

Bondi & CoEnglewood, Colorado

Borek & CompanyWhite Plains, New York

Robert J BorgmannPhoenix, Arizona

Borland Benefield Crawford Webster & Jeffares PCBirmingham, Alabama

Henry J Bornhofft CompanyBoston, Massachusetts

Botello Whitworth & GonzalezLaredo, Texas

Botwin & Co PACherry Hill, New Jersey

Boulay Heutmaker Zibell & CoMinneapolis, Minnesota

Bourgeois Bennett Thokey & HickeyNew Orleans, Louisiana

Bowie Gilger & CoEl Paso, Texas

Bowlby Anfinson Crandall & Haedt LtdAustin, Minnesota

Bowman & CompanyStockton, California

Boyd & Higgins PSSpokane, Washington

Boyd Franz & StephansSt Louis, Missouri

Boyd Olofson & CompanyMoses Lake, Washington

Boyer & CompanyBurnsville, Minnesota

Boyle Cowan & CoOakland, California

Boyum & BarenscheerMinneapolis, Minnesota

J M Bradham Jr & CompanyManning, South Carolina

Bradshaw Smith & CoLas Vegas, Nevada

Brady Martz & Associates PCGrand Forks, North Dakota

Bragg Ingold & Co PCMissoula, Montana

Bramlett Cornelius & CulpepperJacksonville, Florida

Brammer Chasen & O’ConnellSt Croix, Virgin Islands

8

Cole J Brandenburger ACColumbus, Indiana

Brandon & Tibbs AccountantsSalinas, California

Brandon Rackley & CoValdosta, Georgia

Brantley Spillar & FrazierFort Worth, Texas

Martin D Braver & CoChestnut Hill, Massachusetts

Breazeale & Associates PCKnoxville, Tennessee

Breen Brehmer & Co PCCedar Rapids, Iowa

Brell Tebay Turner Holt & Dettinger IncMaumee, Ohio

James M Bridges Ltd PCWoodbridge, Virginia

Brigante & Johnson ACTorrance, California

Briggs Keyes CompanyBurlington, Vermont

Leslie P Brigham IncWest Warwick, Rhode Island

Briguglio and Woods PCOneonta, New York

Brink & SadlerTacoma, Washington

Bristol Leisenring Herkner & CoBattle Creek, Michigan

Brittain Gilbert & AssociatesCharlotte, North Carolina

Brock Cordle & AssociatesLongmont, Colorado

Brock Schechter & PolakoffBuffalo, New York

Brockmann Armour & CoDenver, Colorado

Brolyer Weskamp & Company PALaramie, Wyoming

Brooke Freeman & LeeAnniston, Alabama

Brooke Mayo & BrowningShreveport, Louisiana

Brooks and CarterBangor, Maine

Brooks Stednitz & Rhodes ACSan Jose, California

9

Brott Kusmits Maglione Mardis & CoAkron, Ohio

Brout & CompanyNew York, New York

Joseph B BrownWarwick, Rhode Island

E Keith BrownSan Jose, California

William W Brown & CompanyGreenville, South Carolina

Brown & Cold Accountancy CorporationLafayette, California

Brown & DeskinFayetteville, Arkansas

Roy G Brown & Co IncTulsa, Oklahoma

Peter C Brown Accountancy CorporationBakersfield, California

Laurence M Brown and CompanyNew York, New York

Brown Clark Cingoranelli & KoehlerPueblo, Colorado

Brown Dakes Johnson and Company LtdArlington, Virginia

Brown Edwards & CompanyRoanoke, Virginia

Floyd R Brown Jr & CompanyIndependence, Missouri

Brown Kahn & CoProvidence, Rhode Island

Thomas L Brown PCDallas, Texas

Brown Schwab Bergquist & CoErie, Pennsylvania

Browne Jordan & Co PCHouston, Texas

Broza Block & Rubino PAAsbury Park, New Jersey

Lois A BrozeySan Diego, California

Brunberg Hughes McEnellyMinnetonka, Minnesota

Bruner Cox Lotz Syler & GravesCanton, Ohio

Bruner Kane McCarthy & Roberts LtdAlexandria, Virginia

Bryant & CompanyEast Point, Georgia

10

Bryant Scharfe Talmage Deppmeier & KiemeleHavre, Montana

William A BrydenGolden, Colorado

Buckno Lisicky and CompanyAllentown, Pennsylvania

Tony D Buda PCOmaha, Nebraska

Buesing Schleisman & Associates PCOmaha, Nebraska

Bultynck & Co PCTroy, Michigan

Bunch & HagyAustin, Texas

Bunn Coberly & GaneSan Francisco, California

Burch Fincher & CompanyDallas, Texas

Ben K BurkPortage, Michigan

Burke & CompanyChicago, Illinois

Burkhalter & Company PAJackson, Mississippi

Burleigh McClelland Samuel & HayesBeaumont, Texas

Burns & Company PAWayne, New Jersey

Burns & UpdegroveMedford, Oregon

Burton & BrowseNewtown, Pennsylvania

Burton Young & Cloud IncHouston, Texas

Burwell McClain & Co PSPort Angeles, Washington

Bushman & AssociatesSalt Lake City, Utah

Butchart & AssociatesCanton, Mississippi

Butler & Harbrecht IncCincinnati, Ohio

R Robert ByersIowa City, Iowa

J K Byrne & CoNew Orleans, Louisiana

Cain Ellsworth & CoSheldon, Iowa

11

Call Barrick Ethridge Webb & CoCushing, Oklahoma

Callahan & Co PCEugene, Oregon

Campbell & Campbell PCDanbury, Connecticut

Cannon & CompanyWinston-Salem, North Carolina

Cannon & Company PCMemphis, Tennessee

Caplan Morrison Brown & CompanyMiami, Florida

Capossela Cohen Engelson & Colman PCBridgeport, Connecticut

Caracansi and Company PCDanbury, Connecticut

Caraway Spikes & McMahonLubbock, Texas

Carbis Walker & CompanyNew Castle, Pennsylvania

Card Palmer & SibbisonCleveland, Ohio

Wesley C CarlisleBelgrade, Montana

Timothy E CarlsonWalnut Creek, California

Carmack Simek & Company PCHouston, Texas

Carneiro Chumney & CoSan Antonio, Texas

Carney Alexander Marold & CoWaterloo, Iowa

Carpenter & Sprayberry ACBakersfield, California

Stanley M Carrothers ACSacramento, California

Carter Belcourt & Atkinson PALakeland, Florida

Carter Bjorlow Burch & CoColorado Springs, Colorado

Carter Hamilton Dieterman & Co PCGrand Rapids, Michigan

Cartlidge Shoolroy & CompanyReno, Nevada

Carver Michaels Taylor & CoMuscatine, Iowa

Cavanaugh & CoSarasota, Florida

12

Cavanaugh Moore & CoSteubenville, Ohio

Chadwick Steinkirchner Davis & CoGrand Junction, Colorado

Chambles & Chambles IncHouston, Texas

Clarence W Chapman & AssociatesJackson, Mississippi

Millard T Charlton & AssociatesWashington, District of Columbia

Larry A Chavez & Company PCAlbuquerque, New Mexico

Checkers Simon & RosnerChicago, Illinois

Cheedle Koehler & CoFort Collins, Colorado

Chellis Mitchum & CompanySummerville, South Carolina

Cherry Bekaert & HollandCharlotte, North Carolina

Chervenak & Associates PCDenver, Colorado

Chila and Company LtdPhiladelphia, Pennsylvania

Chipman and Renfrow ACYuba City, California

Chorpening Jungmann & CoSan Antonio, Texas

Christen Brown & RuferLouisville, Kentucky

Christensen Schafer & Husmoe PSSeattle, Washington

Curtis W ChristensenSheridan, Wyoming

Christie Weyen & Co PSSpokane, Washington

Ciulla Stephens & CoParma Heights, Ohio

Clark Nuber & CoBellevue, Washington

Robert J Clark PABricktown, New Jersey

Clark Schaefer Hackett & CoMiddletown, Ohio

Clarkson Harden and GanttColumbia, South Carolina

Clay and DalrympleFt Worth, Texas

13

Wayne R ClevenToms River, New Jersey

Clifton Gunderson & CoPeoria, Illinois

Clinton Peer Accountancy CorporationSan Jose, California

J D Cloud & CoCincinnati, Ohio

Coates Way & AndersonWarren, Pennsylvania

Cogen Sklar Levick & CoBala Cynwyd, Pennsylvania

Cohee Crisell & CoLong Beach, California

Cohen & CompanyCleveland, Ohio

J L Cohen & CompanyStroudsburg, Pennsylvania

Morris J Cohen & CoPhiladelphia, Pennsylvania

Cohen Graff & CoSan Francisco, California

Cohen Rosenfeld & LiebermanHartford, Connecticut

Cohen Rutherford & Blum PCRockville, Maryland

J H Cohn & CompanyNewark, New Jersey

Cole Evans & PetersonShreveport, Louisiana

Cole Frago Cusick Chestler & CoHartford, Connecticut

Cole Patterson & CoDallas, Texas

Coles & BodoinNewton Lower Falls, Massachusetts

Colley Trumbower & HowellOrlando, Florida

Bernhardt Collins & CompanyTucson, Arizona

Collins & CompanyMarietta, Georgia

Collins Butler & CoEnid, Oklahoma

Patrick F CollinsPasadena, California

Combellick O’Connor & Reynolds IncEnglewood, Colorado

14

Compton Kottke & AssocsLouisville, Kentucky

Concannon Gallagher Miller & CoBethlehem, Pennsylvania

Condley and CompanyAbilene, Texas

Conklin Hruzek & Co PCHouston, Texas

Conley McDonald Sprague & CoMilwaukee, Wisconsin

Connally Pechter and Company PCAtlanta, Georgia

Frank G Conrad PCLudlow, Vermont

Conrad & AssociatesNewport Beach, California

Contreras & CompanyMiami, Florida

Contryman Associates PCGrand Island, Nebraska

Cooke & Weiss PCVirginia Beach, Virginia

Cooper Haugen & CoDenver, Colorado

Coopers & LybrandNew York, New York

Copeland Buhl & CompanyWayzata, Minnesota

Coppa & Fisher IncNorwalk, California

Corfield Good & CoPittsburgh, Pennsylvania

Cornelius & CompanySacramento, California

Cornell and CompanyAmarillo, Texas

Cornman Bryan & WattsMayfield, Kentucky

Vila del Corral & CompanyRio Piedras, Puerto Rico

William R Corren & CoNorthbrook, Illinois

Cothran & Johnson ACOakland, California

Cotton and Allen PSCLouisville, Kentucky

Cotton Parker & Johnson PCTucson, Arizona

15

Councilor Buchanan & MitchellBethesda, Maryland

Cox Allemong & CompanyMartinsburg, West Virginia

Cox Mills & CompanyDumas, Texas

Cox Oldham & BartlettLouisville, Kentucky

Coyne & McClean CharteredBaltimore, Maryland

Crawford Birk Bell & Coulter IncGreenwood, Indiana

Crayne Parkinson & Associates PCSioux City, Iowa

Ronald S CrimDothan, Alabama

Crimond Farmer & CoLamar, Colorado

Critchfield Wiltse & CoHobbs, New Mexico

L D Crocker & CompanyMorgan City, Louisiana

Crofford and CompanyAmarillo, Texas

John R Crouch IncFarmington, Missouri

Crouch Davis & AssociatesOgden, Utah

Crowe Chizek and CompanySouth Bend, Indiana

Crowl & AmmermanConroe, Texas

Cullen Murphy & Co PCBoston, Massachusetts

David Culp & CoHuntington, Indiana

Cummings Cable Lamont & AssociatesKennebunk, Maine

Cummings Keegan & CoMinneapolis, Minnesota

Curchin Schneider & StivesRed Bank, New Jersey

Cuthill & EddyWinter Park, Florida

Edward W CutterSherman Oaks, California

Lance H CypertTempe, Arizona

16

D’Andrea Ebel & CoCincinnati, Ohio

Dahlstedt Smith & CoColorado Springs, Colorado

Daines Rasmussen & WisanSalt Lake City, Utah

Dalby Wendland & Co PCGrand Junction, Colorado

Dalton Pennell & CoLynchburg, Virginia

Daniel Henderson & Associates PCHermitage, Tennessee

Daniells Phillips Vaughan & Bock Accountancy CorpBakersfield, California

Danielson Schultz & Co PCLansing, Michigan

Dwight Darby & Company PATampa, Florida

Davidson Brennan & McKinleyLos Angeles, California

Davidson Buccasio & UpdykeBinghamton, New York

Davis & BottBrigham City, Utah

Davis and UpchurchAtlanta, Georgia

Davis Clark and CompanyDallas, Texas

Davis Kinard & CoAbilene, Texas

Davis Monk Farnsworth & CompanyGainesville, Florida

Davis Presser & LaFayeJacksonville, Florida

Davis White & AssociatesMurfreesboro, Tennessee

Dawley & AssociatesOlympia, Washington

De La Hunt Voto & Co LtdWhite Bear Lake, Minnesota

William W DeanRuidoso, New Mexico

Deaton Buechlein Brough & CoJasper, Indiana

M T Deaton & Co CharteredPocatello, Idaho

Joseph Decosimo and CompanyChattanooga, Tennessee

17

Dee Gosling & CompanyIowa City, Iowa

DeFoor Grady & Schiess PCTucson, Arizona

J S DeLane & CoDallas, Texas

DeLap White & RaishPortland, Oregon

Delit & CompanyNew York, New York

Dellia and CompanyPaoli, Pennsylvania

Deloitte Haskins & SellsNew York, New York

Fred D DeluzioJeanette, Pennsylvania

DeMiller Denny Word & CoJackson, Mississippi

Deming Malone Livesay & OstroffLouisville, Kentucky

Conrad G Demro JrOrlando, Florida

Den Hartog & Hogan Co PCWaterloo, Iowa

Richard C Denen LtdPhoenix, Arizona

DeNicholas Leicht Masters & Sakony IncYoungstown, Ohio

Denious & Slayter PCPhoenix, Arizona

DeNiro & ThorneSalt Lake City, Utah

Denman & CompanyDes Moines, Iowa

Dent Baker & McDowellBirmingham, Alabama

J R Deputy Accountancy CorpMission Hills, California

Derderian Kann Seyferth & Salucci PCTroy, Michigan

Derieux Baker Thompson & WhittRichmond, Virginia

DesJarlais Munson and SchaapYankton, South Dakota

Devlin IncorporatedWayland, Massachusetts

Diamond Kelley and Company PAMontgomery, Alabama

18

Diaz Lizarribar Rosario & CoHato Rey, Puerto Rico

Ralph Dickson & CompanyColumbus, Ohio

Diehl Fletcher Banwart & Bolton CharteredFort Scott, Kansas

Dietrich Bye Griffin & YouelPortland, Oregon

DiPaolo Kushner & Riley PCBayside, New York

Charles E DiPesa & CoBoston, Massachusetts

Dittrich Koller & CompanyWashington, Iowa

Dixon & Company LtdTucson, Arizona

Dixon Odom & CoHigh Point, North Carolina

Dixon Waller & CoTrinidad, Colorado

Dobbins DeGuire & Tucker PCMissoula, Montana

Dobson Jones Bjerning & HoymanMerritt Island, Florida

J Terry DoddsTwin Falls, Idaho

Doehne and BookerSan Antonio, Texas

Doeren Mayhew & CoTroy, Michigan

Doherty Carmody & CompanySioux Falls, South Dakota

Dohm & WolffDallas, Texas

Dohman Akerlund & EddyAurora, Nebraska

Dohner Louis & Stephens IncDayton, Ohio

Dollarhide & SchwartzGreeley, Colorado

Donaca Twedt & Battleson PCBend, Oregon

Donnelly Meiners & JordanKansas City, Missouri

Donoho Cohn & CoSacramento, California

D L Donohoo & CoBatavia, Ohio

19

John Donovan CoLodi, California

Dopkins & CompanyBuffalo, New York

Doshier Pickens & Francis PCAmarillo, Texas

Doty Jarrow & CoChicago, Illinois

John D DouglasMilford, Michigan

Downey & SisnerosSanta Fe, New Mexico

Doxey & Karpinski LtdPhoenix, Arizona

Draney & Associates IncColorado Springs, Colorado

Drees Robinson & PeruginiFort Wayne, Indiana

Dreslin and CompanyNorristown, Pennsylvania

Ronald J DreyerLongview, Texas

Drunagel Johnson Rutherford & Wilkins PCWinchester, Virginia

Jerry O DueittConroe, Texas

Kenneth T DuFon & CompanyHighland, Indiana

Raymond C DugdaleManchester, New Hampshire

Dulin Ward & DeWald IncFort Wayne, Indiana

Dunbar Breitweiser & CompanyBloomington, Illinois

Dunbar Cook & Shepard IncIndianapolis, Indiana

Dunmire Short & CoRapid City, South Dakota

Duplantier Hrapmann Hogan & MaherNew Orleans, Louisiana

Dupree Camputaro & WestonDaytona Beach, Florida

Dupuis & Ryden PCFlint, Michigan

Marjorie DurdenNew York, New York

Dutton & Associates PCOmaha, Nebraska

20

Eadie and PayneSan Bernardino, California

Eads Hunter & CompanyDallas, Texas

C J Ecalono & Company PAColumbia, Maryland

John J Eccleston & CompanyParamus, New Jersey

Echelbarger & HimebaughGrand Rapids, Michigan

Craig M Eckstein & CoVandalia, Ohio

Edwards Berger Harris & Company CharteredVero Beach, Florida

Edwards Koshiw & Associates PCTroy, Michigan

Donald L EgbertSalt Lake City, Utah

Egert Marder & Co LtdChicago, Illinois

Robert L Eichel Accountancy CorporationPasadena, California

Eide Helmeke & CoFargo, North Dakota

Eikill & Schilling LtdDuluth, Minnesota

Eilers & JonesRaleigh, North Carolina

Leo E Einheuser PCDetroit, Michigan

H K Eisenberg & CompanySan Francisco, California

Richard A Eisner & CompanyNew York, New York

Eisner & LubinNew York, New York

Eisner and TenenbaumWoodbridge, New Jersey

Elko Fischer McCabe & RudmanMedia, Pennsylvania

Ellard & HudsonGainesville, Georgia

Ellin & Tucker CharteredBaltimore, Maryland

Elliott Davis & CompanyGreenville, South Carolina

Ellis & AssociatesBoise, Idaho

21

D C Ellis & CoLittle Rock, Arkansas

Elms Faris & CompanyOdessa, Texas

Epstein Howard Turner & Wershbale IncShaker Heights, Ohio

Erickson Hunt & Spillman PCFort Collins, Colorado

James Erickson & Co PSBellevue, Washington

Ernst & WhinneyCleveland, Ohio

Erpelding Hodgson Voigt & CoAlgona, Iowa

Ervin Prater Pickens Snodgrass & KochArlington, Texas

Erwin & Mendenhall ACNapa, California

Eskew & GreshamLouisville, Kentucky

Esterbrooks Comen Scott Signorelli WillkieDuluth, Minnesota

Evans Condie & CompanyTwin Falls, Idaho

Evans Gries & CompanyAddison, Illinois

Evans Parrish & FiskLakeland, Florida

Eveson Snyder Lincoln & CoLa Grande, Oregon

Fairall Quindt & Cummins Inc PCEl Paso, Texas

Fargo Dowling Pashke & TwargowskiErie, Pennsylvania

Faw Casson & CoSalisbury, Maryland

Feeley & Driscoll PCBoston, Massachusetts

Feeney Montovani & Murray PCGlastonbury, Connecticut

William H Fegley Jr PCPlymouth Meeting, Pennsylvania

Felch and LaPlanteCaribou, Maine

Feld Schumacher & CompanyWest Allis, Wisconsin

Fields & NemecCorpus Christi, Texas

22

Fields and FieldsChicago, Illinois

Joseph D Filomeno & Co PCWest Hartford, Connecticut

James M Fincham & CoBaltimore, Maryland

Findley and JenkinsLittle Rock, Arkansas

Finkle & CompanyFort Lee, New Jersey

Finn & CompanyIndianapolis, Indiana

Fischer and CompanyHarrison, Arkansas

Samuel M Fisher & CompanyPhiladelphia, Pennsylvania

Fishkin Dippel & McNevinBaraboo, Wisconsin

Fitts Roberts & Co Inc PCHouston, Texas

Fitzpatrick & Roberts SCMadison, Wisconsin

John D FitzsimmonsDanbury, Connecticut

Flagel Huber Flagel & CoDayton, Ohio

Fleming Tempas & CoEnglewood, Colorado

Jack Floerke & Associates IncLakewood, Colorado

Flynt DuRant and Company PAColumbia, South Carolina

John F Forbes & CoSan Francisco, California

Ford Black & Co PCPortland, Oregon

Ford Hickman Gibbs and Massinger IncSan Diego, California

Forness Graham & CompanyOrlando, Florida

George W Foster IIILittle Rock, Arkansas

Foster-Dickinson & CompanyOklahoma City, Oklahoma

Fox & CompanyDenver, Colorado

Foxx & CompanyCincinnati, Ohio

23

Fradin Gessman & CoCranston, Rhode Island

James M FraleyBallston Lake, New York

Richard Francis & Company PCSalt Lake City, Utah

Frank and CompanyLexington, Kentucky

Frank Rimerman & CoPalo Alto, California

Frank Seringer & Chaney IncAmherst, Ohio

Frank Stefanou & CompanyMcLean, Virginia

Herbert N FrankelFort Lee, New Jersey

Frankel Zacharia Nissen Stamp & UrbanOmaha, Nebraska

John David Franklin CharteredOverland Park, Kansas

Franks Branum & CompanyHouston, Texas

Frantz & CompanyWashington, District of Columbia

Frauenthal Gornik & AssociatesCleveland, Ohio

Frazee Fox & DodgeLittle Rock, Arkansas

Frazee Thomas and TateMemphis, Tennessee

Frazer and TorbetLos Angeles, California

Freed Maxick Sachs & Murphy PCBuffalo, New York

Freidkin Kamins & Company PARockville, Maryland

A S Fricano IncEast Liverpool, Ohio

Milton H Friedberg Smith & CoBridgeport, Connecticut

Friedlander Dunn & CompanyHorsham, Pennsylvania

Friedman & Fuller PCChevy Chase, Maryland

Friedman Goldberg & MintzLincolnwood, Illinois

Froehle & LivingstonSpringboro, Ohio

24

James B Frost and CompanyChattanooga, Tennessee

Jack Frost and CompanyLittle Rock, Arkansas

William S Fry & CoDayton, Ohio

Fry White & GuszakLincoln, Nebraska

Bernard FuchsWoodmere, New York

Fuller and NorrisDothan, Alabama

Fuller Somero & BlackTraverse City, Michigan

Funchess Hamby White & BealBeaumont, Texas

Leo A FurlongAllentown, Pennsylvania

Joseph E FurmanCold Spring, Minnesota

Gabell O’Connell Graves & CoRipley, West Virginia

Gaines Vollucci & Co LtdWarwick, Rhode Island

Galinsky & CompanyWest Des Moines, Iowa

Gallagher & GallagherPort Isabel, Texas

Gallagher Datemasch & CoPittsburgh, Pennsylvania

Gallagher Flynn Crampton & CoBurlington, Vermont

Gallant Farrow & Greene PCPhoenix, Arizona

Gallant Seigel Mitchell & CompanySt Louis, Missouri

S J Gallina & CoSacramento, California

Gamble Givens & MoodyCharleston, South Carolina

Jack F GamelDouglasville, Georgia

Gandy Scott Tollefson & CompanyRedding, California

Gangloff Kemme & SupelakCleveland, Ohio

Garner Bloom & Robinson ChtdSilver Spring, Maryland

25

Garner Nasif & CoSanta Barbara, California

Garnick Mansfield Heitner Shea & RothNew York, New York

Garren Stanifer & Ross IncPueblo, Colorado

Garrett Sullivan & Company PADurham, North Carolina

Gaskill Pharis & PharisDalhart, Texas

Gasper and CompanySt Joseph, Missouri

Gavigan Burkart & CoTraverse City, Michigan

Geis & Company PCDenver, Colorado

George Morgan & SimpsonWeatherford, Texas

Gerhardt & PuckettAmarillo, Texas

Gervais & Martel CharteredLewiston, Maine

Getting and PotterStorm Lake, Iowa

Feyissa GheneneWashington, District of Columbia

John A Gidney LtdReno, Nevada

Michael K Gilliam PCCheshire, Connecticut

Gillon and Company LtdNatchez, Mississippi

Giordani & Lortie PAExeter, New Hampshire

Girardot Strauch & CoxLafayette, Indiana

Gish Seiden & SheronNorth Hollywood, California

Gladney & Hemrick PCAtlanta, Georgia

Gleeson Sklar & SawyersChicago, Illinois

Donald A Glenn ACEmeryville, California

Glickman Berkovitz Levinson WeinerJenkintown, Pennsylvania

Gnewuch Trimberger Rettke & Co SCGreen Bay, Wisconsin

26

John D Goddard ACSan Bernardino, California

Godick & CompanyPhiladelphia, Pennsylvania

Godwin-Hammond Assoc LtdVirginia Beach, Virginia

Goldberg Geiser & Co LtdChicago, Illinois

Goldberg Westheimer & CoHouston, Texas

Michael Goldblatt & CoNorwich, Connecticut

Goldenberg Rosenthal CompanyPhiladelphia, Pennsylvania

Goldfein Silverman & Olson LtdMinneapolis, Minnesota

S D Goldfine CoWayne, Pennsylvania

Goldklang & Associates PCVienna, Virginia

Goldstein Golub Kessler & Co PCNew York, New York

Goldstein Mailer & Pierce LtdChicago, Illinois

Goluses & CompanyWarwick, Rhode Island

Goode & KiernanLos Angeles, California

Goodman & CompanyNorfolk, Virginia

Gordon Harrington & Osborn PCAndover, Massachusetts

Jay H Gordon & CoMontpelier, Vermont

David John Gotaas & CoWinnetka, Illinois

Martin Gottesdiener & CompanyNew London, Connecticut

Goussak & Raben LtdLas Vegas, Nevada

Gowland Kincaid Davis & CoCorpus Christi, Texas

Grabush Newman & Co PABaltimore, Maryland

Grace Gilliam & Company PCDallas, Texas

John E Grady IncBeachwood, Ohio

27

O H Granade & CoMcMinnville, Tennessee

Grandey & Stovall PCFort Worth, Texas

Alexander Grant & CompanyChicago, Illinois

Graves & GravesDecatur, Illinois

Graves McKenna Lundeen & AlmquistMinneapolis, Minnesota

Gray Northcutt & CoOklahoma City, Oklahoma

Green & McElreathHouston, Texas

Green and GreenPendleton, Oregon

Green Wheeler & Co PCHouston, Texas

Greenawalt & CompanyMechanicsburg, Pennsylvania

Greene & Company IncBloomington, Indiana

Greene & WallaceColumbus, Ohio

Greene Lindley & CompanyAnderson, South Carolina

Greene Nakahara & Arnold ACOakland, California

Greenstein Logan & CompanyWaco, Texas

Greenwood Ohlund & CoSeattle, Washington

Greer & Greer Accts IncSanta Ana, California

Gregor and Mason PCEugene, Oregon

Grier Reeves and LawleyTexarkana, Texas

Griffin Wade & CompanyWalterboro, South Carolina

Grimsley White & CompanyRocky Ford, Colorado

Groesbeeck & BowmanAustin, Texas

Groner Boyle & QuillinColumbus, Ohio

Gross & Ludwig PCAdrian, Michigan

28

Alan L GrotheFort Collins, Colorado

Dale E Gruntorad & CoLincoln, Nebraska

Guthoff & Company LtdBloomington, Illinois

Hacker Johnson & JacobsenTampa, Florida

Haffely & LaniganMinneapolis, Minnesota

Hafner Jurack & Co SCMilwaukee, Wisconsin

Hagaman Roper Haddox & ReidJackson, Mississippi

Hagen Kurth & PermanSeattle, Washington

Hagner Ratke & CompanyPhiladelphia, Pennsylvania

Hahn Amster & KasePhoenix, Arizona

Haley Winfrey & DeppeDallas, Texas

Richard C HallPortland, Oregon

Hall Kistler & CompanyCanton, Ohio

Halpern Schnidman & Company PCHartford, Connecticut

John M HamiltonBloomington, Illinois

C H Hamilton & CompanyHouston, Texas

Hamilton Misfeldt & CompanyGreat Falls, Montana

Hamma and NelsonDenver, Colorado

Hammill & CompanyRacine, Wisconsin

Davis Hammon & CoOroville, California

Hancey Jones Waters & WrightLogan, Utah

Hancock Bassham & Smith IncKilgore, Texas

Hancock Condon & Company PCLansing, Illinois

Haney Martin & Ludwig PCNorth Platte, Nebraska

29

Hankins Powers Fergerson & CompanyDenton, Texas

Hansen Barnett & MaxwellSalt Lake City, Utah

Hansen Jergenson & CoMinneapolis, Minnesota

George M Hansen Company PAMinneapolis, Minnesota

Hanson & Hager SCHayward, Wisconsin

Hanson Rotter & AssocCarmel, California

Harding Shymanski & Company ACEvansville, Indiana

M B Hariton and Company Washington, District of Columbia

Harper & Pearson CompanyHouston, Texas

Harrell Rader & BonnerPalestine, Texas

Harris & GiffordProvidence, Rhode Island

Harris McMillan Hudgins & CoGreenville, South Carolina

Hart Chester Eng & CompanyPalo Alto, California

Harter Singhaus & CoNorth Canton, Ohio

Hascal Sjoholm & Co PSEverett, Washington

Haugen Edson & Company LtdRochester, Minnesota

Hauger Lemm & CoWalla Walla, Washington

Hausser & TaylorCleveland, Ohio

Havard & BatteHouston, Texas

Thomas W Havey & CoChicago, Illinois

Hawkins Ash Baptie & CompanyLa Crosse, Wisconsin

Jack L HawnJefferson, Iowa

Hawthorn Waymouth & CarrollBaton Rouge, Louisiana

Hayden Ross Pilcher & JonesMoscow, Idaho

30

Hayes & Harrison PAWinston-Salem, North Carolina

Hayes Perisho and McCarthy ACSunnyvale, California

Hayman Darnell & BresenoffTustin, California

Haynes Moore VanLandingham & FinneyRome, Georgia

Haynie Larson and GabrielsonSalt Lake City, Utah

Hazlett Lewis and BieterChattanooga, Tennessee

Heard McElroy & VestalShreveport, Louisiana

Heffner & PollackNew York, New York

Hein & SikoraDenver, Colorado

Heinold-BanwartEast Peoria, Illinois

Adrian S Helgeson & CoMinneapolis, Minnesota

Hemming Morse Inc AccountantsSan Mateo, California

Hemric & YaleNorth Wilkesboro, North Carolina

Henderson Stevens & Associates PCRock Springs, Wyoming

Hendry & Bailey PCDalton, Georgia

Henkel & Associates PCBoone, Iowa

Henning Strouse Jordan & SulaskiBloomington, Illinois

Reese H Henry & Associates IncAspen, Colorado

Henry & HornePhoenix, Arizona

Henry & Peters PCTyler, Texas

Henry and Georges PCTroy, Michigan

Hereford Lynch & Co PCHouston, Texas

Herndon NelsonSacramento, California

Herr Nicholas & Company PCReading, Pennsylvania

31

Hess Keely & CoMillburn, New Jersey

Hill and InzinaBastrop, Louisiana

Hill Barth & KingYoungstown, Ohio

Hill Christensen & CompanyMarshfield, Wisconsin

Hill Flurry & Company PCMontgomery, Alabama

Hills Renaut Homen & McCormickFresno, California

Hillsman Lynch & Co LtdChicago, Illinois

Hilton Walker & CoNewton Upper Falls, Massachusetts

Hines Condon & ZarlengoArvada, Colorado

Albert V Hinton JrLaporte, Indiana

Hirsch Babush Neiman & KornmanAtlanta, Georgia

Hobbs & CrossleyCharlotte, North Carolina

Hoch Frey & ZugmanFt Lauderdale, Florida

Hochschild Bloom & CompanySt Louis, Missouri

J G Hodgson & Co IncNew Bedford, Massachusetts

Hoenig & AssociatesCheyenne, Wyoming

Hoffman Pederson & McBryde PCDallas, Texas

Edward A HoffmanSheridan, Wyoming

Holdeman Chiddister & CoElkhart, Indiana

Holdsworth Burrell & CompanyBoston, Massachusetts

Holjes & David PADunedin, Florida

Holland Knowles & PetersonChattanooga, Tennessee

Holland Shipes Bennett & ThrasherAtlanta, Georgia

Hollander Harrison & FineBeverly Hills, California

32

Hollis McClain & Howell LtdPine Bluff, Arkansas

Holtz Rubenstein & CoMelville, New York

James R Holyfield & Co PAWest Palm Beach, Florida

Hood and StrongSan Francisco, California

Hoover Harrison & Gardner PCKingsport, Tennessee

Hopkins Nichols & Associates PCMcRae, Georgia

Horne & CompanyAda, Oklahoma

Wm F Horne and Company LtdLaurel, Mississippi

Don C Horton & CoHouston, Texas

Hottel & Willis PCWinchester, Virginia

Houghton Taplick & CoMadison, Wisconsin

Howard Beeler Lentol & TaflingerLima, Ohio

Howard Listander & BerkowerPerth Amboy, New Jersey

Hoyt Devine & Company LtdBerwyn, Pennsylvania

Huber Ring & Co PCSt Louis, Missouri

Hudak & CuciakCleveland, Ohio

Douglas E HullMontpelier, Vermont

Hullett Johnson Kellum & MetcalfBirmingham, Alabama

F Humphries & R MoiseCharleston, South Carolina

Hunt & SteeleWillits, California

J W Hunt and CompanyColumbia, South Carolina

Hunter & Associates PCBoulder, Colorado

Hunter & Hunter PACharlotte, North Carolina

R D Hunter & CompanyParamus, New Jersey

33

Hunzelman Putzier & CoStorm Lake, Iowa

John J Hurley & Co IncLowell, Massachusetts

Hurst & McGeeLouisville, Kentucky

D C Hutchinson and Co IncPittsburgh, Pennsylvania

Hutchinson and BloodgoodGlendale, California

Donald L HutchisonTucson, Arizona

Hutchison Hugins and PhilipsDurango, Colorado

Hutton Nelson & McDonaldOak Brook, Illinois

Icerman Johnson & HoffmanAnn Arbor, Michigan

Imbese Seif & Wasserman PCWoodbury, New York

Imhof Veatch and WilcoxsonLouisville, Kentucky

James B InglishHouston, Texas

Glenn Ingram & CompanyChicago, Illinois

Ippolito & Hanika ACSan Jose, California

Irelan Accountancy CorporationSan Francisco, California

Irwin and Coffie Accountants PCLos Angeles, California

Irwin Rollins & CoKewanee, Illinois

Edward Isaacs & CompanyNew York, New York

Isenstadt and Levene PCNew Haven, Connecticut

Isler Colling & McAdamsPortland, Oregon

Mike Isom & CompanyMemphis, Tennessee

Israeloff Trattner & CoValley Stream, New York

Jacobson Lawrence & AssociatesSeattle, Washington

Jacobson Tolman & Associates PCSafford, Arizona

34

James & GruberMonticello, Minnesota

F E James and AssociatesSeattle, Washington

Janssen Schmidt & Associates PCRutland, Vermont

Thomas E Jennings & Company PAWinter Haven, Florida

Jentelson & CoCincinnati, Ohio

Marvin E Jewell & CoLincoln, Nebraska

Johns & LenhartCasper, Wyoming

Johns Beyreuther Beinhorn & CoBrainerd, Minnesota

Johnson Burdine & CoArlington, Texas

Johnson Grant & CoLincoln, Nebraska

Johnson Morgan & CoAnchorage, Alaska

Johnson Nelson & CoMinneapolis, Minnesota

Darrell R JohnsonKewanee, Illinois

Fred R Johnson PCLakewood, Colorado

Ansell Johnson & Co PSSeattle, Washington

Johnston Gremaux & RossiWalnut Creek, California

Johnston Lowery & GraceMonroe, Louisiana

Stanton A JonesColumbus, Ohio

Jones & Healy CharteredBethesda, Maryland

Jones & Marzluft ACDanville, California

Jones and KolbAtlanta, Georgia

Jones Bryan & Johnston IncBartlesville, Oklahoma

Jones Hay Sanders and CompanySan Angelo, Texas

Jones Nale and MattinglyLouisville, Kentucky

35

Jones Saegert & Co PCHouston, Texas

Jonet Fountain Vande Loo & GlaserGreen Bay, Wisconsin

Jordahl & SliterKalispell, Montana

John F Joyce PCPortland, Oregon

Judd Thomas Beasley & Smith PCDallas, Texas

Juncker McMillian & BennettBeaumont, Texas

Jungers & O’Connell PCPhiladelphia, Pennsylvania

Junkermier Clark Campanella Stevens PCGreat Falls, Montana

P F Jurgs & CompanyBurlington, Vermont

Kading Chesley & Woodke PCOmaha, Nebraska

Kafoury Armstrong & CoReno, Nevada

Kalman Phillips & CoHouston, Texas

Kamanitz Freiman & Uhlfelder PABaltimore, Maryland

Kaps & ChaddickHouston, Texas

L Paul Kassouf & Co PABirmingham, Alabama

Katch Tyson & CompanyChicago, Illinois

Katz & Co LtdKamuela, Hawaii

Kauffmann & KauffmannLouisville, Kentucky

Kaufman Davis Ruebelmann Posner & KurtzWashington, District of Columbia

Kaufman Nachbar & CompanyRockville Centre, New York

Kaufman Rosenbloom & Shapiro PABethesda, Maryland

Kaufman Rossin & CoMiami, Florida

Kausch & Graf CoAkron, Ohio

Chester M Kearney and CoBangor, Maine

36

Keeler Phibbs & CompanyHarrisonburg, Virginia

Keeney Hembree & CompanyDumas, Texas

Gus V Keller & CoSt Louis, Missouri

Kelley Cole & CoLubbock, Texas

Kelley Galloway & CompanyAshland, Kentucky

Kellogg & Andelson ACLos Angeles, California

James J Kelly Stanton BldgArdmore, Pennsylvania

Kelly Tama & Shiftman Accountancy CorporationWalnut Creek, California

Glenn H KelsayStephenville, Texas

Kelton & CompanyHouma, Louisiana

Kemper CPA GroupLawrenceville, Illinois

Kendall & Warner Accountants IncLos Angeles, California

Kennedy & LehanBraintree, Massachusetts

David C Kennedy IncSan Bernardino, California

Kerber Eck & BraeckelSpringfield, Illinois

Kesler & Co LtdDanville, Illinois

Kevane Peterson Soto & PasarellHato Rey, Puerto Rico

William C Key & CompanyBeaumont, Texas

Charles T KiddLos Alamitos, California

Arnold Kilberg & CompanyProvidence, Rhode Island

Kimbleton Blair & CoAshland, Kentucky

Kimmerling Myers & CoIndianapolis, Indiana

Kindred Holland & CoHelena, Montana

Hayden E KingHouston, Texas

37

Walter C King Associates PCWestport, Connecticut

Kipnis & KarchmerNew York, New York

Irving R KippurDenver, Colorado

James L KirbyFullerton, California

F T Kleiger & CompanyNew York, New York

Knight Towle Sage & JohnsonSan Luis Obispo, California

Knight Vale & GregoryTacoma, Washington

John A Knutson & CoMinneapolis, Minnesota

Koch & Zelko PAHollywood, Florida

Kochenour Earnest Smyser & BurgYork, Pennsylvania

T Wayne KoepkeHavre, Montana

Kohlhepp Hofacre & WolfeFort Mitchell, Kentucky

Koivu Ruta & Felsing PAOrlando, Florida

Robert J KollmansbergerDallas, Texas

Konowitz Kahn Rashba & Leibowitz PCNew Haven, Connecticut

Kopperman & Wolf CoCleveland, Ohio

Kosmicki-Premer-KurtzGreeley, Colorado

Kostin Neistat Ruffkess Ratner & GerrolWest Hartford, Connecticut

Koury Ready Lefoldt & CoJackson, Mississippi

Kenneth R Kraft & CoNashville, Tennessee

Kraft Bros Esstman Patton & HarrellNashville, Tennessee

Kregel Raterink Kingma & CoGrand Rapids, Michigan

Krehbiel Steffens Bowen & CoMount Vernon, Illinois

Kreischer Miller & CoAbington, Pennsylvania

38

Krohn and BissonSan Francisco, California

Krouse Kern & Co IncFort Wayne, Indiana

Kruchten and CompanyFort Collins, Colorado

F B Kubik & CompanyWichita, Kansas

Kuehn Smith & CoSt Louis, Missouri

Kunsman Azzolina & Co PCEaston, Pennsylvania

Kuntz Lesher Siegrist Martini & AssociatesLancaster, Pennsylvania

Kupferberg Goldberg & NeimarkChicago, Illinois

Kyle & CompanyWashington, District of Columbia

Mario La Prova IncNorth Providence, Rhode Island

LaFollette Jansa Brandt & CoSioux Falls, South Dakota

Lagomarsino and ReschRutherford, New Jersey

Lambert Leach and CoLongmont, Colorado

Paul Lambert Jr PABethesda, Maryland

Lamn Gordon & KrielowNorth Palm Beach, Florida

Lane Gorman Trubitt & CompanyDallas, Texas

Raymond E Lang & Associates PAChevy Chase, Maryland

Lang Glassgow McGrath & Co PCPortland, Oregon

Lanier Locke & RitterAustin, Texas

LaPorte Sehrt Romig and HandNew Orleans, Louisiana

Lapp Fatch Myers & GallagherSanta Maria, California

Charles B LarsonSt Joseph, Missouri

Larson Allen Weishair & CoMinneapolis, Minnesota

Larson Gross Thomson & NightingaleBellingham, Washington

39

F Robert LaSaracinaNorwich, Connecticut

Jerome A Laska An Accountancy CorporationWalnut Creek, California

George Lasky & CompanyDallas, Texas

Lathan Lumsden McCormick and CoBuffalo, New York

Lautze & Lautze ACSan Francisco, California

Laventhol & HorwathPhiladelphia, Pennsylvania

Lawhon Thomas Holmes & Co PCDallas, Texas

Lawrence and BaumLansdale, Pennsylvania

Laycock & GrundhauserSeattle, Washington

Leftwich Delcambre Ladouceur and Company PCNew Orleans, Louisiana

Thomas Leger & CoHouston, Texas

Lehman Butterwick & Company PCDenver, Colorado

Lehmann Ullman and BarclayBirmingham, Alabama

LeMaster & DanielsSpokane, Washington

Lenkowski Lonergan & CoWaterbury, Connecticut

Leopold & LinowesWashington, District of Columbia

Kenneth Leventhal & CompanyLos Angeles, California

Levey Fishbane & AbramsNew York, New York

Levine Hughes & Mithuen IncDenver, Colorado

Levis & LevitanEllenville, New York

Levitz Zacks & Ciceric IncSan Diego, California

Lewandowski & CompanyCleveland, Ohio

Toni Y LewisNew York, New York

Lewis & PortmannDallas, Texas

40

R M LiittjohannFort Morgan, Colorado

Linden Klain Israel & RossSouthfield, Michigan

Lindquist von Husen and JoyceSan Francisco, California

Lindsay Walls & Co PCMemphis, Tennessee

Lindsey Crisp Hughes & MabeAsheville, North Carolina

Linford Jensen Bradford & CoLong Beach, California

Linkenheimer Hebrew & CompanySanta Rosa, California

Linscheid Austin & FrohmPort Huron, Michigan

Linton Shafer & CompanyFrederick, Maryland

Richard W Little Jr PCRedmond, Oregon

Litzler Gardner & ContrymanFlagstaff, Arizona

Lloyd & Company LtdLittle Rock, Arkansas

Fred A Lockwood & CoGering, Nebraska

Loeb & TroperNew York, New York

Edward D LoganOak Ridge, New Jersey

Lohrey & JayTulsa, Oklahoma

Loiselle and BeathamBangor, Maine

Lomax & Soful IncAkron, Ohio

London & LewinsonLos Angeles, California

Arnold LondonBoston, Massachusetts

Milton R LondonStamford, Connecticut

London Witte & CompanyChicago, Illinois

Donald E LongCleveland, Ohio

Long Chilton Payte & HardinBrownsville, Texas

41

Longanbach Giusti and AssociatesColumbus, Ohio

Lord & NelsonTacoma, Washington

Loscalzo AssociatesHolmdel, New Jersey

T E Lott and Company PAColumbus, Mississippi

Lovell & Company PCNew Orleans, Louisiana

Lovett & Baer LtdLittle Rock, Arkansas

H J Lowe & CompanyBaton Rouge, Louisiana

Lowrimore Warwick & CoWilmington, North Carolina

Lubnow & Lotzer SCWaukesha, Wisconsin

Lucker Kennedy & FelmedenBuffalo, New York

Lukuch and AssociatesBarberton, Ohio

Lund & GuttryPalm Springs, California

Lurie Eiger Besikof & CoMinneapolis, Minnesota

Lusebrink Puckey & Company PCJackson, Michigan

Luton & Co IncOklahoma City, Oklahoma

A Dean Lynn Accountancy CorpTarzana, California

Lyons Waller Sayre & WadeTucson, Arizona

Lysaught Salmon and Company IncMichigan City, Indiana

MacAlpine Carll & CoPhiladelphia, Pennsylvania

Macare DeCaprio and Cusano PCBranford, Connecticut

MacDade Abbott & CoPaoli, Pennsylvania

Macdonald Page & CoPortland, Maine

MacEwen & McGregorSumter, South Carolina

Maches and Baughman ACSan Diego, California

42

MacIver Owen & BellDallas, Texas

Mack Roberts Walsh & Co PCPortland, Oregon

Mackey & Co PCSalem, Oregon

Mackie Splawn & TindallBirmingham, Alabama

Macy & AssociatesCasper, Wyoming

Roy Bardon Maginnis PCCorvallis, Oregon

Maginnis Knechtel & McIntyrePasadena, California

Magnuson McHugh & Company PACoeur D’Alene, Idaho

Mahoney Cohen & Company PCNew York, New York

Maidy Lederman & CoLos Angeles, California

Maillie Falconiero & CompanyPottstown, Pennsylvania

Main HurdmanNew York, New York

Malow Cohen & CoHouston, Texas

Mandragouras Powers & Co PCPeabody, Massachusetts

Maner Costerisan & Ellis PCLansing, Michigan

Richard M ManieriArdmore, Pennsylvania

Mann Judd LandauNew York, New York

Zubair Said MansoriJohnstown, Pennsylvania

Donald R MaplesStone Mountain, Georgia

Marciniak & OlszewskiToledo, Ohio

Anthony Mardo IncProvidence, Rhode Island

H R Margolis CompanyBala Cynwyd, Pennsylvania

Margolis and CompanyBala Cynwyd, Pennsylvania

Mariano & Associates PCPinedale, Wyoming

43

Marinan & YoungGreat Neck, New York

Marlin & EdmondsonNashville, Tennessee

Marshall & Running PCAlbany, Oregon

Marshall Granger & CompanyMamaroneck, New York

Martin & Martin LtdPark Ridge, Illinois

Martin Deal & Dolan LtdRichmond, Virginia

Jack Martin & Co PCBirmingham, Michigan

Martin Trachta Hunter & CompanyDallas, Texas

Martin Werbelow & CoPasadena, California

Walter A Martinez LtdPhoenix, Arizona

Marucci Ortals Annett & CompanyUpper Darby, Pennsylvania

Charles L Marvin and Company PCSchenectady, New York

Mason Nickels & WarnerLubbock, Texas

Massey & CompanyEl Paso, Texas

Masson Nelligan & McKeeSanta Rosa, California

Masters & JohnsonSan Diego, California

Mathews Nightingale Reich & Scott PCBirmingham, Michigan

Mathieson Aitken & CoPhiladelphia, Pennsylvania

Matson and Isom Accountancy CorporationChico, California

Hideo Matsushita IncKahului, Hawaii

Jesse P Matthews and CompanyJackson, Mississippi

Michael Matthews and Associates PCColorado Springs, Colorado

Matthews & JacksonNew Braunfels, Texas

Leland S MatthewsBellaire, Texas

44

Mauldin & JenkinsAlbany, Georgia

D R Maxfield & CompanyFairfax, Virginia

May Lambert & King PCDecatur, Illinois

May Zima & CoAtlanta, Georgia

Mayer Hoffman McCannKansas City, Missouri

Fred A Mayfield & CompanyDalton, Georgia

Mazanec Carlson & Co PAWest St Paul, Minnesota

Joseph R MazzoniWilkes-Barre, Pennsylvania

McArthur Elliot & CoCharlotte, North Carolina

McCafferty and HoganMount Clemens, Michigan

McCarthy & WeemsAlbuquerque, New Mexico

McClanahan and HolmesParis, Texas

McCrate DeLaet & CoSidney, Ohio

McDaniel & CompanyDothan, Alabama

McDermott & Miller PCGrand Island, Nebraska

J McDonald & Co LtdPhoenix, Arizona

McDonald Holligan & McPherson IncPueblo, Colorado

Howard W McElroy PCNew Braunfels, Texas

McEndarffer Hoke & Bernard PCBloomfield Hills, Michigan

McFarland & Alton PSSpokane, Washington

Bruce McFerrinKansas City, Missouri

McGIadrey Hendrickson & CoDavenport, Iowa

McGowan Thompson & StarlinSanta Barbara, California

McGrail Young & CoScranton, Pennsylvania

45

McGrow Pridgeon & Company PATowson, Maryland

McGuire & CoCharleston, South Carolina

McKean & Associates PAMobile, Alabama

John R McKean Accountants PCSan Francisco, California

McKinney Friesen & FritschyCarlsbad, New Mexico

McKnight Frampton Buskirk and CoCharleston, South Carolina

McLaughlin & AssociatesOmaha, Nebraska

McLaughlin Proscia & Co PCNew York, New York

McLaughlin Reineke & AssociatesCumberland, Maryland

Donald McLean & Co ChtdBloomingdale, Illinois

McLean Koehler Sparks and HammondTowson, Maryland

McMahan Sipp and Olsen IncVail, Colorado

McMahon Hartmann Amundson & CoSt Cloud, Minnesota

McMillen Tomlinson & Weinstein PAWinter Park, Florida

McMullan and CompanyAtlanta, Georgia

McNally & Company SCJanesville, Wisconsin

McNaughton CompanyHarrisburg, Pennsylvania

McQuaig & Associates PSWenatchee, Washington

McQueen & BoyerPlymouth, Indiana

Margie S McQueen & CoFort Worth, Texas

McReynolds Beason & Co Inc PCLongview, Texas

Meaden & MooreCleveland, Ohio

Meahl McNamara & CoBoston, Massachusetts

James R Meany & AssociatesBowling Green, Kentucky

46

Rex Meighen & CompanyTampa, Florida

Melanson Professional AssociationMerrimack, New Hampshire

Mellott & MellottCincinnati, Ohio

Melton & MeltonHouston, Texas

Meriwether Wilson & SitrickDes Moines, Iowa

Merskin & Merskin PCHart, Michigan

Mesh Dick Cherkas & CoCoral Gables, Florida

Metcalf Frix & CompanyAtlanta, Georgia

Metcalf Hodges & CoBellingham, Washington

Charles W Metcalf ACSan Jose, California

Metier Gamlen & CoAlbuquerque, New Mexico

Middleton Burns & DavisDallas, Texas

Milano & MilanoPark Ridge, Illinois

Miller & CoYork, Pennsylvania

Miller & CompanyNew York, New York

Miller & CompanyVincennes, Indiana

Miller Cooper & Co LtdSkokie, Illinois

Miller Eigeman Hanson & Saurey PCKalispell, Montana

Miller Gegner & Associates PCDes Moines, Iowa

Ray L MillerMyrtle Beach, South Carolina

Miller Mayer Sullivan & FrankLexington, Kentucky

Miller Wachman & CoBoston, Massachusetts

Miller Wagner & Company LtdPhoenix, Arizona

Miller/Roos & CompanySan Diego, California

47

Milligan Muller Chambellan & BergerManhasset, New York

Brent Millikan PANew Smyrna Beach, Florida

Minihan Kernutt Stokes & CoEugene, Oregon

Minor Jackson & CoHouston, Texas

Robert Mirsky & Company PAFort Lee, New Jersey

Mitchell & KillebrewGreenwood, Mississippi

Mitchell Titus & CoNew York, New York

Moak Hunsaker Rouse Thomas & CoOklahoma City, Oklahoma

Jerry C MohlerEugene, Oregon

T L Moise & CoElyria, Ohio

Monnier & CoSidney, Ohio

David Monoker & CompanyTowson, Maryland

Monroe Shine & Co IncNew Albany, Indiana

Karen M MoodySheridan, Wyoming

Moody Kubiak and NationAlbuquerque, New Mexico

John W MooreSidney, Nebraska

Moore & Associates PCOskaloosa, Iowa

Moore & GrayCorinth, Mississippi

James Moore & CoGainesville, Florida

Clifford H Moore and CompanyRiverton, Wyoming

Moore Rae Thomas & FellowsTroy, Michigan

Moore Smith & DaleSouthfield, Michigan

John W Morgan & Company PAJackson, Mississippi

Morgan Roe & Co PCEvergreen, Colorado

48

Morrison & Delarbre PATampa, Florida

Morrison & Morrison LtdChicago, Illinois

Morrison and SmithTuscaloosa, Alabama

Morrison Strydesky Strudler & MindlinClark, New Jersey

Marvin Morse IncTulsa, Oklahoma

Mortenson Fleming Grizzetti & Boiko PAWest Orange, New Jersey

Morton Nehls & Tierney SCMadison, Wisconsin

Mosebach Griffith and CompanyDes Moines, Iowa

Moses Phillips Young & BrannonBirmingham, Alabama

Moss Adams & CoSeattle, Washington

Mott & CraneCarmel, Indiana

E Thomas Moulder PCSpringfield, Missouri

William F Muckenfuss & AssociatesMount Pleasant, South Carolina

Mueller Sieracki Kaun Miller & CoElgin, Illinois

Mueller West and CompanyAustin, Texas

Mulcahy Pauritsch & Co LtdOrland Park, Illinois

T W Mullen & CompanyBoston, Massachusetts

Mullen & Sondberg PAAnnapolis, Maryland

Herbert J MullinsDes Moines, Iowa

Murchison & Marek ACLong Beach, California

Murphey Jenne & JonesDecatur, Illinois

Murphy & CompanyProvidence, Rhode Island

Murphy Earnhardt & LockeLos Angeles, California

Jeremiah Kyran MurphyFort Bragg, California

49

Murphy Hauser O’Connor & QuinnChicago, Illinois

Murray Jonson White & Associates LtdArlington, Virginia

Murski Hicks & CoDallas, Texas

John C Muse CompanySanford, North Carolina

John E MyersGreat Falls, Montana

Myers & Associates PSSeattle, Washington

Myers and CrawfordMineral Wells, Texas

Myers Baune Dosen Kuitunen & CoMinneapolis, Minnesota

Nail Davis Buhr & Co PCDes Moines, Iowa

Nail McKinney Tate & RobinsonTupelo, Mississippi

Nankin Schnoll & Company SCMilwaukee, Wisconsin

Napier Ratcliff & CompanyEl Paso, Texas

Naron & Wagner CharteredBaltimore, Maryland

Marvin N Nathan Accountants IncSan Francisco, California

Needel & Siddall PCHingham, Massachusetts

Neff & CompanyAlbuquerque, New Mexico

Neighbors Neal Hamlin & BalbirerDurham, North Carolina

Nelson Trimble Everton & WebbBend, Oregon

Nemiroff Cosmas Titus & ColchamiroNew York, New York

Harry Ness & CompanyHanover, Pennsylvania

Ness Waller Nygaard & CoAlexandria, Minnesota

Conrad J Netting & CoSan Antonio, Texas

Neumann Miller & AssociatesRockford, Illinois

Neuner & DavidsonRoseburg, Oregon

50

Ernest Newbern & CompanyMemphis, Tennessee

Newland Horn Crippen & Peck PCButte, Montana

Newman & CompanyDenver, Colorado

Newman Schuman & SimonChicago, Illinois

Niemi Holland & ScottKennewick, Washington

Niessen Dunlap & PritchardColmar, Pennsylvania

Nisivoccia & GilbertRandolph, New Jersey

J Noonan & CompanySioux Falls, South Dakota

Norman Jones Coen & CoLancaster, Ohio

Nowlen Stewart Tedamonson & HoltWest Palm Beach, Florida

J Christopher NurneyDoylestown, Pennsylvania

Nykiel Carlin & Co LtdSchaumburg, Illinois

O’Brien Simmons & CompanyBoise, Idaho

O’Connor & DrewBraintree, Massachusetts

O’Connor Brooks & CoDubuque, Iowa

O’Donnell Ficenec Wills & FerdigOmaha, Nebraska

O’Haire Moran & Williams CharteredVero Beach, Florida

Christopher J O’HalloranManasquan, New Jersey

Edward J O’KeefeWauwatosa, Wisconsin

John F O’NeillSpringfield, New Jersey

Oakley Gethmann & Ostrant LtdEvanston, Illinois

Odenberg Ullakko & CoSan Francisco, California

Geo S Olive & CoIndianapolis, Indiana

Albert Olsen & Co PAMorristown, New Jersey

51

Olsen Thielen & Co LtdSt Paul, Minnesota

Olson Knutson & Company SCEau Claire, Wisconsin

Olson Shultz & FlowersLakewood, Colorado

Keith D OltroggeDenver, Iowa

M D Oppenheim & Company PAPiscataway, New Jersey

Oppenheim Appel Dixon & CoNew York, New York

Orser Olson & St PeterBismarck, North Dakota

Osburn Henning & CompanyOrlando, Florida

Ostrow Reisin Berk & AbramsChicago, Illinois

Oyler Matchette & CompanyMarion, Indiana

Packer Deislinger & JohnsonWarren, Ohio

Padgett Stratemann & CoSan Antonio, Texas

Rafael Pagan Del Toro & CoMayaguez, Puerto Rico

Pannell Kerr ForsterNew York, New York

Andrew D PappasPhoenix, Arizona

Parent Dott & Company LtdBeaver Dam, Wisconsin

Parent McLaughlin & NangleBoston, Massachusetts

Parente Randolph Orlando Carey & AssociatesWilkes-Barre, Pennsylvania

Parker Wittus and CompanySouthfield, Michigan

Parrish Greennstein Moody & Harelik PCMarlin, Texas

Patterson Cameron & LondriganSpringfield, Illinois

Detlef PavlovichMilwaukee, Wisconsin

Payne Miller & OliphantChattanooga, Tennessee

Peachin Schwartz & Co IncIndianapolis, Indiana

52

Richard E PearsonArcadia, California

Henry R Pearson IncDallas, Texas

Peat Marwick Mitchell & CoNew York, New York

Pechon Messina Robbert & FavaloroMetairie, Louisiana

J Earl Pedelahore & CoNew Orleans, Louisiana

Pedicord & Associates IncDenver, Colorado

Peed Knudsen & CoFort Lauderdale, Florida

Julius PerlerLos Angeles, California

Perrin Fordree & Company PCTroy, Michigan

James F Peters PCSouthfield, Michigan

George A Peterson & CoLa Jolla, California

Vernon F Peterson & Associates PSVancouver, Washington

Peterson & CompanyMankato, Minnesota

Peterson Sullivan & CoSeattle, Washington

Harlan W Peterson & CompanyAberdeen, South Dakota

Pettengill & CompanyWaukegan, Illinois

Pfanner & Tate Accountancy CorporationSacramento, California

Dodd K PfefferHorsham, Pennsylvania

Phifer & Morrison Accountancy CorporationSan Jose, California

Phillips & CoMobile, Alabama

Phillips and Bowles PCHouston, Texas

Phillips Carlington & CoTacoma, Washington

Piccerelli Gilstein & CompanyProvidence, Rhode Island

Pierce Strange & CompanyRaleigh, North Carolina

53

Roy J Pile & CoIndianapolis, Indiana

Pittman Harris & CoGrapevine, Texas

Plante & MoranSouthfield, Michigan

Poarch & Associates PABirmingham, Alabama

Polakoff Bros and Leen PASummit, New Jersey

William H Polk & Co PABatesville, Mississippi

Theodore R Pomeranz & Associates PCDenver, Colorado

Pool & SinnardEmporia, Kansas

Poole Rasmussen Accountants IncSanta Ana, California

Porter Muirhead & Co PCCasper, Wyoming

Postlethwaite Netterville Evans and MajorBaton Rouge, Louisiana

Potter & CompanyLexington, Kentucky

Potts & LeveringAurora, Nebraska

Powell & NelsonDurham, North Carolina

JoAnn Ritko PozziPetaluma, California

Prall & Company IncBloomington, Indiana

Prangley Marks & CoGrand Rapids, Michigan

Presnell Gage & CoLewiston, Idaho

Preszler Larner Mertz & CoAberdeen, Washington

Price Waterhouse & CoNew York, New York

Priest Kortick & Gesmondi LtdPawtucket, Rhode Island

Barbara PrinceWashington, District of Columbia

Probe Batson & Co PAFort Myers, Florida

Pulakos & Alongi LtdAlbuquerque, New Mexico

54

Puleo & Spitzbard PCHamden, Connecticut

A M Pullen & CompanyGreensboro, North Carolina

Purvis Gray and CompanyGainesville, Florida

William Puryear & CoNashville, Tennessee

Pyle and AssociatesSterling, Colorado

Quezada Navarro & CoLos Angeles, California

Quick & McFarlin PCOmaha, Nebraska

H L Raburn & CompanyBirmingham, Alabama

Rachlin & CohenCoral Gables, Florida

Raikow & Lewis Accountancy CorporationWoodland Hills, California

Rainer & Company PCNewtown Square, Pennsylvania

Clarence Rainess & Co-BuffaloTonawanda, New York

Harold L RatcliffDallas, Texas

A Lee Rawlings & Company PCNorfolk, Virginia

Ray & Company PCAbilene, Texas

Rea & Associates IncNew Philadelphia, Ohio

Rea Gross Logan & Co IncMarion, Indiana

Rea Shaw Giffin & StuartMeridian, Mississippi

Redlin and Company SCWest Allis, Wisconsin

Charles E Reed & Associates PCPort Arthur, Texas

Regier Carr Monroe & WallaceWichita, Kansas

Rehmann Robson Osburn & CoSaginaw, Michigan

Gerald T Reilly & CompanyMilton, Massachusetts

M L Reiner & CoDarien, Connecticut

55

Reinsel Pacific Langdon Houck & BeaverWyomissing, Pennsylvania

Renkert & MarienNorwich, Connecticut

John S Renza Jr IncCranston, Rhode Island

Fred W ReplogleHatfield, Pennsylvania

R B RewaltAppleton, Wisconsin

Kenneth E Reynolds IncNoble, Oklahoma

Rhea & IvyMemphis, Tennessee

Rhode Scripter & AssociatesBoulder, Colorado

Rhodes Helfand & MorrisonLa Jolla, California

Ribb & DaffinrudBismarck, North Dakota

Rich Baker Berman & Nimar PAMaplewood, New Jersey

Rich Levine Karpel Glinsky & CoNew York, New York

Richard & HedrickSanta Monica, California

Richardson Howe Wilson & CunninghamMurray, Kentucky

Riney Hancock & Co PSCOwensboro, Kentucky

Ringel Heeb & CoFort Lauderdale, Florida

Rippe & KingstonCincinnati, Ohio

Eugene J Ristaino PCNorristown, Pennsylvania

Robbins Baer Baygood & Telpner ChtdChicago, Illinois

H V Robertson & CompanyAmarillo, Texas

Ruth K RobertsonMellette, South Dakota

Roberts McKenzie Mangan and CummingsSpringfield, Missouri

William Roberts & Company PASt Petersburg, Florida

Philip L RobinettMorgan Hill, California

56

Robinson Hughes & ChristopherDanville, Kentucky

Robinson Rauner & BraaschSidney, Nebraska

Robirds and Associates PCCody, Wyoming

Robison Hill & Co PCSalt Lake City, Utah

Rodrigues Guckin & TobojkaNew Bedford, Massachusetts

Rodriguez Roach & Associates PCDenver, Colorado

Robert J Roel LtdFargo, North Dakota

Rogers Brigman Peterson & Co PAColumbia, South Carolina

Rogers Frizzell & Senkerik PCTucson, Arizona

Rogers Huber & AssociatesLewisburg, Pennsylvania

Rogoff Diamond & WalkerAlbuquerque, New Mexico

Ronder Legg Sperry & Company PCKingston, New York

Rooney Ida Nolt and AhernOakland, California

Rooney Plotkin & WilleyNewport, Rhode Island

Philip Rootberg & CompanyChicago, Illinois

Ned R Rosario & CoFort Worth, Texas

Ben RoseHobbs, New Mexico

Rose Feldman Radin Pavone & SkehanNew York, New York

Rosen Lassoff & Flaster PCHartford, Connecticut

Rosenberg Freundlich Levine Kopp & Truglio PABridgewater, New Jersey

Mary Ellen RosenelloPhiladelphia, Pennsylvania

Rosner & CrystalNew York, New York

Robert S RosowSan Antonio, Texas

Ross Eubank Betts & CoJackson, Mississippi

57

Robert Rossi & CoEynon, Pennsylvania

Roth & Fissell PCPhoenix, Arizona

Walter H RotzLewiston, Maine

Rountree Ltd PCCovington, Louisiana

Rubin Brown Gornstein & CoSt Louis, Missouri

Rudd DaBell & HillRexburg, Idaho

Raymond Rude IncDallas, Texas

Rudney Rudney & CompanyBala Cynwyd, Pennsylvania

Rudolph Palitz & CompanyPhiladelphia, Pennsylvania

Maurice Runyan PCBloomfield Hills, Michigan

Rusconi Cahill & Larkin PCHartford, Connecticut

Thomas G RussonielloJersey City, New Jersey

Rylander Clay & OpitzFort Worth, Texas

Ryun Givens and CompanyWest Des Moines, Iowa

Sabatini Russell Holleman & Pucinelli PCRichmond, Virginia

Sackrider Holler Trummel IncTerre Haute, Indiana

Martin M Sacks & AssociatesHarrisburg, Pennsylvania

Saffle Phillips & SawallLubbock, Texas

Sagal Jacobs & Company PCNew Haven, Connecticut

Salley Weissinger and CompanyCharlottesville, Virginia

John I SalomonBuffalo, New York

Sander Hull & GundersonPortland, Oregon

Sanders and Company ACEvansville, Indiana

Sanders and Strauss PAColumbia, South Carolina

58

Sands Weinberg & CoSt Paul, Minnesota

Sanson Kline Jacomino & CoMiami, Florida

Sanville & FischerWest Chester, Pennsylvania

Sartain Fischbein & CoTulsa, Oklahoma

Satin Tenenbaum Eichler & ZimmermanLos Angeles, California

Michael K SchaeferBoston, Massachusetts

Schatz and FletcherAugusta, Maine

Schauer Bartholomay & Fuchs LtdJamestown, North Dakota

Schell & HoganBrunswick, Georgia

Schenck Derscheid Kuenzli Sturtevant & Johnson SCAppleton, Wisconsin

Schenk & LoeSeattle, Washington

Schippers Kintner & RobertsonAdrian, Michigan

Schlabig Harrington & AssociatesAkron, Ohio

Schmaltz & Company PCSouthfield, Michigan

Sandra S Schmidt CharteredBoca Raton, Florida

Schmidt & CoBoca Raton, Florida

Schmitt James & CompanyOgden, Utah

Schneider & ShusterDenver, Colorado

Schneider Downs & Co IncPittsburgh, Pennsylvania

Schoedel & SchoedelSpokane, Washington

Schoenadel Marginot & CompanySpringfield, Virginia

Henry Scholten & CompanySioux Falls, South Dakota

Arnold N Schorn & CoChicago, Illinois

Schroeder Howell & Trefzer PCSt Clair Shores, Michigan

59

Schuette & TaylorPaducah, Kentucky

Schulman Klock & Co PCPhoenix, Arizona

Donald M Schulz PCCarson City, Nevada

Schumaker Romenesko & Associates SCAppleton, Wisconsin

Schwartz and ClarkEl Paso, Texas

Schwartz Bayer & HerzogChicago, Illinois

Schweitzer Rubin Gottlieb & KaronMinneapolis, Minnesota

Scoggins McKelvey Almon & MeadowsHarlingen, Texas

Farrell F ScottLos Alamitos, California

Scott Bankhead & CoNewport Beach, California

Edward ScribnerWatertown, Massachusetts

Scruggs & Hiatt PCBrookings, Oregon

Scullion Nilson & BeekmannDenver, Colorado

Seamons Bancroft Smith & Cook PCTwin Falls, Idaho

Segal Hailey & Co LtdPhoenix, Arizona

Seibert Edwards Heath & CompanyAustin, Texas

Seidman & SeidmanNew York, New York

Robert N SelbergFort Atkinson, Wisconsin

Selden Fox and Associates LtdOak Brook, Illinois

Severance and Sharp PCKnoxville, Tennessee

Shamley & Associates PCCasper, Wyoming

Sharp Bausch McCree & CoDallas, Texas

Sharpe & Davis ACIrvine, California

Shaw & AllenDallas, Texas

60

Shave Lutz Schwartz & King PCAlbany, New York

Shea Oesterle Siana & DeeganRosemont, Pennsylvania

Andrew G Shebay & Co PCHouston, Texas

Sheehan & Company PCNew York, New York

C Johnson SheffieldWarsaw, North Carolina

A Sheiffer & CompanyJericho, New York

Shelby Rucksdashel and JonesHouston, Texas

Sheriff Sheriff McNally & CoRichardson, Texas

Roderic A Sherman & CompanyMontpelier, Vermont

Sherman & ShermanBaltimore, Maryland

Shinners Hucovski and Company SCGreen Bay, Wisconsin

Siegel BibleKnoxville, Tennessee

Siegfried Crandall Vos & Lewis PCKalamazoo, Michigan

Alfred W Siegrist & CompanyWellesley Hills, Massachusetts

H G Siepert & CompanyBeloit, Wisconsin

Bernard J SiglerLynnwood, Washington

Sigman Neuman & CompanyDenver, Colorado

Sikich Gardner & CoAurora, Illinois

Silvertrust Chulock & StewartSkokie, Illinois

Simkins Kugler Fine & CompanyMontgomeryville, Pennsylvania

Thomas F Simma ACTerre Haute, Indiana

Simma Flottemesch & Orenstein PCNew Richmond, Wisconsin

Simonson Moore & OlsonBellevue, Washington

Harold V Simpson & CoAustin, Texas

61

Singer & LusardiWorcester, Massachusetts

Singer & RichardsonLongview, Texas

Sinn Laukhuf and CompanyPaulding, Ohio

Siskin Shapiro & CompanyHartford, Connecticut

Skigen AssociatesPotomac, Maryland

Skillman Zielesch & CompanyTroy, Michigan

Sleeper Nalefski & CatlinDecatur, Illinois

Smeltz and LambPullman, Washington

Brian F SmithWest Haven, Connecticut

Jonathan M SmithDenver, Colorado

Smith & GestelandMadison, Wisconsin

N R Smith & Associates Inc PCOlympia, Washington

H W Smith & Company PSBellevue, Washington

Sidney B Smith and CoDes Moines, Iowa

Smith and Howard PCAtlanta, Georgia

Smith and Raab PCDecatur, Georgia

Smith Bailey & CoNampa, Idaho

Smith Batchelder & RuggHanover, New Hampshire

Smith Bertocchi Arbaugh & HallKittanning, Pennsylvania

Smith Birkeland & CoBillings, Montana

Smith Cole Armstrong & FilipowskiShreveport, Louisiana

Smith Elliott Kearns & CompanyHagerstown, Maryland

Smith Kesler & Company PAGaffney, South Carolina

Smith Paulsen & EvansWaterloo, Iowa

62

Smith Payne & CoNorwalk, Ohio

Smither Talley Ange & MauldinDecatur, Alabama

Smits Kilsdonk & Associates SCAntigo, Wisconsin

Smoak Davis & NixonJacksonville, Florida

Snodgrass & Company PCPittsburgh, Pennsylvania

Snodgrass Dunlap & CompanyIola, Kansas

Snow & WaldronTwin Falls, Idaho

Snyder Newrath and Company PCBethesda, Maryland

Sobel & CoRoseland, New Jersey

John Solana & Associates PCDallas, Texas

Sheldon Solomon ACOrange, California

Somerville & CompanyHuntington, West Virginia

Sorkin Thayer & CoAkron, Ohio

P Eugene Southern IncHouston, Texas

Teresa J SpadaPortland, Oregon

Sparks & LigonAustin, Texas

Spear Safer & CoMiami, Florida

Spitz Sullivan Wachtel & FalcettaHartford, Connecticut

Sproles-Woodard & CompanyFort Worth, Texas

Squyres Johnson Squyres & CoTyler, Texas

St John & Mersmann IncChesterfield, Missouri

Staley & Associates PCFairbanks, Alaska

Stauffer & CompanyGoshen, Indiana

Stave Gilbertson & HallgrimsonEverett, Washington

63

Stavisky Shapiro & WhyteBoston, Massachusetts

Stefo Madoch and Co LtdDes Plaines, Illinois

Stegman & Company PABaltimore, Maryland

Milton P Stein & Company SCMilwaukee, Wisconsin

Stein Goldberg & CompanyPhiladelphia, Pennsylvania

Stephens & Company PCEvansville, Indiana

Stephens Accountancy CorporationModesto, California

Steres Alpert & CarneSan Diego, California

Sterman Higashi & Ortiz ACTustin, California

G A Stevens and CompanyLima, Ohio

Stevens Fluhr & ChismarNeptune, New Jersey

Stewart & HuchisonDayton, Ohio

Stewart Benjamin & Brown PCNew York, New York

Stewart Ferguson & RobinetteAmarillo, Texas

Stewart Giles & Company PCValdosta, Georgia

Stewart Robertson Millican & CoShreveport, Louisiana

Steyer Huber & Associates IncDefiance, Ohio

Stillman House Swanson & Co LtdDuluth, Minnesota

Stirtz Bernards & Casey CharteredEdina, Minnesota

Stivers & Associates PSCLexington, Kentucky

Stockton Bates & CompanyPhiladelphia, Pennsylvania

J Paul Stockwell & AssociatesJackson, Mississippi

Stokes & Company PCWashington, District of Columbia

R W StolzerFestus, Missouri

64

Stone & Wolf Accountancy CorporationLos Angeles, California

Stoy Malone & CompanyBethesda, Maryland

Strait Schulz and CompanyColorado Springs, Colorado

Strand Holeman & CompanyAnchorage, Alaska

Strand Skees Jones & CompanyGreensboro, North Carolina

Strand Wolfe & LuttonOxnard, California

Suby Von Haden & Associates SCMadison, Wisconsin

Sullivan & Associates IncTulsa, Oklahoma

Sullivan & HardisonBethesda, Maryland

Sullivan Bille & CompanyTewksbury, Massachusetts

Sullivan Booz & CoQuakertown, Pennsylvania

Robert Sullivan Associates PCJasper, Texas

Suran & CompanyPortland, Oregon

Surles & Associates LtdWarrenton, Virginia

John Sutter & Co IncSt Louis, Missouri

Suttle & StalnakerCharleston, West Virginia

Swanson and DeslauriersWarwick, Rhode Island

Sznewajs Spacht & Baka PCTroy, Michigan

Tacker & LucasDallas, Texas

Tait Weller & BakerPhiladelphia, Pennsylvania

Talbot Venator & Towe IncOklahoma City, Oklahoma

Tammi & Sanders ACPlacerville, California

Tannebaum Bindler & CompanyDallas, Texas

Tanner Brunson Pickett & CoSalt Lake City, Utah

65

Tannery Hayes & CompanyDallas, Texas

Joseph Taricani & CompanyState College, Pennsylvania

Tauber and Balser PCAtlanta, Georgia

Taylor Campbell and CompanySpringfield, Ohio

Taylor McCaskill & Co LtdSt Paul, Minnesota

Taylor Schmitz & Waidler IncBoulder, Colorado

John A Taylor ChtdShawnee Mission, Kansas

Taylor Washington & Associates PCWashington, District of Columbia

Telling & Potter PCPlattsburgh, New York

Temkin Ziskin Kahn & MatznerBeverly Hills, California

Tenney Wade & SeidlingerEl Cajon, California

Terry & Johnson IncPittsburgh, Pennsylvania

Charles M Terry & CompanyRichmond, Virginia

Tharp & ThompsonDallas, Texas

William Perez ThilletPonce, Puerto Rico

Thomas and ThomasTexarkana, Arkansas

Thomas Head & Greisen PCAnchorage, Alaska

Thomas Knight Trent King and CompanyDurham, North Carolina

Thompson & Hoover IncGreeley, Colorado

Thompson and NordstromFlagstaff, Arizona

Thompson and Reed PCAtlanta, Georgia

Ian Thomson Accountancy CorporationPalo Alto, California

Thorsen Campbell Rolando & LehneMinneapolis, Minnesota

Tillman & KennedyMilwaukee, Wisconsin

66

Toback Rubenstein Feldman Murray & Freeman PCPhoenix, Arizona

Tobias Tobias and Fuller PCTroy, Michigan

Kenneth C ToddPortland, Oregon

Tofias Fleishman Shapiro & Co PCBoston, Massachusetts

Tonkin & Associates CharteredBoise, Idaho

Toothman Rice & CoClarksburg, West Virginia

Totherow Lynn & HaileMcMinnville, Tennessee

Touche Ross & CoNew York, New York

Peter Townsend & Associates PSFederal Way, Washington

Trachtenbarg Masimore & AssociatesOmaha, Nebraska

V Peter TraphagenNew Milford, New Jersey

Tremper Slater & CoSeattle, Washington

Tribbey Almirall IncEnglewood, Colorado

Trott & CompanyMidland, Texas

Trout Ebersole & GroffLancaster, Pennsylvania

T Michael TuckerBlountstown, Florida

Roger P TurgeonPortland, Maine

Debra A TurnerCharleston, South Carolina

Turner & Block PAMurphy, North Carolina

Turner Vance & Moss PCFalls Church, Virginia

Tuttle Morris Karrick & IngramLexington, Kentucky

Robert F Uhrig CompanyCincinnati, Ohio

Umbach & VowellsEvansville, Indiana

Urbach Kahn & Werlin PCAlbany, New York

67

Urish Goldstein & PopeckPittsburgh, Pennsylvania

Vadman Dimon & BriggsOlympia, Washington

Valdes McLain Pratt & CoBradenton, Florida

Van Schooneveld & Co IncEnglewood, Colorado

Conrad R VanasseWaldorf, Maryland

Vance Thrift and BillerVentura, California

Porfirio Vazquez RosarioHato Rey, Puerto Rico

Veatch Rich & Nadler CharteredNorthbrook, Illinois

John H Venman & CoBridgeport, Connecticut

Herb VestIrving, Texas

Vestal & ChesserOrlando, Florida

Vickers and ThomasHawkinsville, Georgia

Vilmure Peeler & BoucherWestminster, California

Virchow Krause & CompanyMadison, Wisconsin

Vitale Caturano & CompanyBoston, Massachusetts

Voelkel Cabaniss & CompanyHouston, Texas

Philip Vogel & CoDallas, Texas

Garrett Vogel IncorporatedDallas, Texas

Voldal Wartelle & Co PSBellevue, Washington

Volpe & McConnachieWheaton, Illinois

Von Lehman Kist & CompanyFort Mitchell, Kentucky

Voorhies Davis & Landry PCLafayette, Louisiana

Vrakas Blum & Co SCWaukesha, Wisconsin

Vroman Kutscher McGowen & Hurst PCDes Moines, Iowa

68

Wagner Matthias McGinn & Poock PCDes Moines, Iowa

Waite & Garner AssociatesAtlanta, Georgia

Wendell T Walker & Assoc PCBoulder, Colorado

Walker & DennyTopeka, Kansas

Walker Minkin Gordon PAColonia, New Jersey

Wall & Sandvik LtdMoorhead, Minnesota

Wallingford Flavin Fox & CoHouston, Texas

Walpert Smullian and Blumenthal PATowson, Maryland

James T Walsh PCNorth Merrick, New York

Warady & DavisLincolnwood, Illinois

Ward Fisher & CompanyProvidence, Rhode Island

Warwick & SchikoraFairbanks, Alaska

Wathen De Shong & CompanyBeaumont, Texas

Watkins & WatkinsMemphis, Tennessee

Watkins Meegan Drury & Co CharteredBethesda, Maryland

Watkins Ward and StaffordEupona, Mississippi

Watson Rice & Co IncCleveland, Ohio

Weaver & EvansColumbus, Ohio

Weaver and TidwellFort Worth, Texas

Webb and WebbSan Angelo, Texas

Weber Lipshie & CoNew York, New York

Weber Spaulding & Co PCMinot, North Dakota

Nathan Wechsler & CompanyConcord, New Hampshire

Wegner & AssociatesMadison, Wisconsin

69

Weinberg & Griffith PATowson, Maryland

Weinberg Edlein & CompanyDallas, Texas

Weinberg York Levy Tully PANeptune, New Jersey

Weiner & CompanyMorristown, New Jersey

Weinlander Fitzhugh Bertuleit & Schairer P(Bay City, Michigan

Weinstein & Anastasio PCWoodbridge, Connecticut

Weinstein Spira & CoHouston, Texas

I Weismann AssociatesParsippany, New Jersey

Weiss & CompanyNorthfield, Illinois

Rosemary E Weiss & CompanyDenver, Colorado

Weissbarth Altman & MillerNew York, New York

Welenken Himmelfarb & CoLouisville, Kentucky

Wellings Fowler & BaldwinMenlo Park, California

Wenner Silvestain and CompanyDenver, Colorado

West Johnson & Turnquist ACSan Diego, California

Westervelt Carson & MillerParsons, Kansas

Weyrich Cronin & Sorra ChtdLutherville, Maryland

Wheeler McCalla & Co PAPompano Beach, Florida

Whipple & Company PCIndianapolis, Indiana

Whitaker Lipp & HealeaSeattle, Washington

Whitcomb Christopher Smith & Gentile PABradenton, Florida

Arthur White & CompanyDallas, Texas

White Petrov & McHoneHouston, Texas

White Reinholtz & PfefferkornMadison, Wisconsin

70

Whitehorn Bradsher & TankersleyMemphis, Tennessee

Whitlock Carlson & Associates PCAnchorage, Alaska

Whittlesey & Hadley PCHartford, Connecticut

Harris Widmer LtdFargo, North Dakota

Dennis W Wiedeman PCGering, Nebraska

Wiggins & CoBrigham City, Utah

Peyton WilbarFlorence, Colorado

Wilkerson Guthmann & Johnson LtdSt Paul, Minnesota

Ray V Willardson & CoSan Diego, California

Leonard W WilliamsSunnyvale, California

Clarence R WilliamsMiddletown, Maryland

Williams & CompanySioux City, Iowa

Williams and Von GemmingenAnchorage, Alaska

Williams Cox Weidner and Cox PATallahassee, Florida

Williams Nader & CompanyJackson, Mississippi

Williams Taylor Lemons & Rodgers LtdArkadelphia, Arkansas

Williams Young & HebertMadison, Wisconsin

Williams-Smith & Co PCHouston, Texas

Willis Accountancy CorporationPittsburg, California

Douglas Wilson & CompanyGreat Falls, Montana

Wilson & CompanySomerset, Kentucky

Wilson Price Barranco & BillingsleyMontgomery, Alabama

Wilson Shannon Snow & Evans IncNewark, Ohio

Windes & McClaughry ACLong Beach, California

71

Windham Brannon & CoAtlanta, Georgia

Winter & Company PAFords, New Jersey

Winter Kloman Moter & Repp SCWauwatosa, Wisconsin

Winther Stave & CoSpencer, Iowa

Wipfli Ullrich & CompanyWausau, Wisconsin

Wiss & CompanyEast Orange, New Jersey

Withum Smith & Brown PAPrinceton, New Jersey

Wohlenberg Gage & Co LtdHuron, South Dakota

Wolf & Company of Massachusetts PCBoston, Massachusetts

Wolf and Company - OklahomaOklahoma City, Oklahoma

Wolfe Roberson and BrownAbilene, Texas

Wolpoff & CompanyBaltimore, Maryland

Wooden & BensonBaltimore, Maryland

Woodring & Associates PCDes Moines, Iowa

Frank A Wright & Co PAOrangeburg, South Carolina

Wright Herfordt and SandersIndependence, Missouri

Wyatt & Associates PCTell City, Indiana

Wynn Meyer Dexter & Sampey PAOrlando, Florida

Yale and Seffinger PCDenver, Colorado

Yanari Watson Lyons & CoDenver, Colorado

Yapelli Ketchmark CoCrystal Lake, Illinois

Yeo & YeoSaginaw, Michigan

Yergen and MeyerPortland, Oregon

York Tompkins & EbelhairOwensboro, Kentucky

72

Robert P YoungOklahoma City, Oklahoma

Arthur Young & CompanyNew York, New York

Young and Herold PCDallas, Texas

Young Peachin & CompanyTucson, Arizona

Young Skutt & BreitenwischerJackson, Michigan

Yount Hyde & Barbour PCWinchester, Virginia

Zanger Garrett & Mathinuss PASilver Spring, Maryland

Walter J ZawackiHaledon, New Jersey

Kenneth Alois ZelubowskiVirginia Beach, Virginia

John A Zerbel & CompanyBrookfield, Wisconsin

Zimmerman & CompanyNew York, New York

Zine Hoover & VollerWilliston, North Dakota

Zucker Pacowta & CompanyWaterbury, Connecticut

Zuckerman and RayAlbany, New York

73

AppendixFirms that are members of the AICPA Division for CPA Firms are required to report to the Division each year certain information about the firm, which is available for public inspection. That information includes the following data:

■ Number and location of offices

■ Total number of partners or shareholders and nonCPAs with parallel status

■ Total number of CPAs

■ Total number of professional staff

■ Total number of personnel

■ An indication of whether pending litigation is expected to have a material effect on the firm’s financial condition or its ability to serve clients

Firms that are members of the SEC practice section are required to file the following additional information, which is also available for public inspection:

■ Specified information about the composition of gross fees, expressed in percentages, and specified information about the relationship of fees for management advisory services performed for SEC audit clients to audit fees for those clients, expressed in percentage ranges

■ Names of firms merged or acquired during the year and the number of offices, accounting and auditing personnel, and SEC clients acquired thereby

75

M017942

Documents

Directory of Member Firms, September 1, 1982