gaqc firm members m through s - · pdf file599 steed rd # c ridgeland ms 39157-1707 ... joel...

Governmental Audit Quality Center

Enrollments as of April 30, 2018 – M through S

The AICPA Public Peer Report File is available on AICPA website at

https://peerreview.aicpa.org/public_file_search.html

Center Members Contacts

M. Carleen Dumas, CPA 369 Donaldson Rd Calhoun LA 71225

M. Carleen Dumas 318-644-5726 Mcdcpa1@aol.com

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

Marla Borges 559-627-3900 mborges@mgreencpas.com

M Group, L.L.P. 515 W Southlake Blvd. #150 Southlake TX 76092

Michael Martin 817-865-1355 mmartin@mgrouptx.com

M. L. Shreve CPA, P. C. 7781 Easy St Whitehall MI 49461-9305

Michael L. Shreve 231-894-5559 mlshrevecpa@frontier.com

Macpage LLC 30 Long Creek Drive South Portland ME 04106-9973

Patrick J Nicholas 207-774-5701 x 325 pjn@macpage.com

Macias Gini & O'Connell LLP 3000 S Street Ste 300 Sacramento CA 95816-7055

Caroline Walsh 310-746-2112 x 3 cwalsh@mgocpa.com

Mack & Associates, CPA, PC 116 E Washington Street Ste 1 Morris IL 60450-2288

Tawnya R. Mack 815-942-3306 tmack@mackcpas.com

Maddox & Associates A Professional Corporation 5627 Bankers Avenue, Bldg 2 Baton Rouge LA 70808

Jeffrey Maddox 225-926-3360 auditors@maddoxassociates.com

Magnuson, McHugh & Company PA 2100 Northwest Blvd. Ste 400 Coeur D'Alene ID 83814-2674

Stephen H. Flerchinger 208-765-9500 sflerchinger@mmcocpa.com

Maher Duessel 503 Martindale Street, Suite 600 Pittsburgh PA 15212

Diane E. Edelstein 412-471-5500 dedelstein@md-cpas.com

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

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

Mahoney, Ulbrich, Christiansen & Russ, P. A. 30 Plato Blvd E Saint Paul MN 55107-1809

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

Maillie, LLP 140 Whitaker Ave Mont Clare PA 19453-5036

Edward J. Furman 610-935-1420 x 228 efurman@maillie.com

Major, Morrison & David, Certified Public Accountants 111 W Main St New Roads LA 70760-3509

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

Makela, Pollack & Ahonen, PLLC 301 N Suffolk St Ironwood MI 49938-2027

Karl Ahonen 906-932-4430 kahonen@ironwoodcpa.com

Malcolm Johnson & Co., PA 210 N Highway 17-92 Debary FL 32713

Malcolm P Johnson 386-668-6464 malcolmpj@yahoo.com

Malesardi, Quackenbush, Swift & Company LLC 155 North Dean Street Englewood NJ 07361

Thomas J. Flannery 201-567-4100 x 223 tom@mqscpa.com

Maletta & Company 1001 Farmington Ave Ste 202 Bristol CT 06010-3990

Michael Maletta 860-582-6715 mmaletta@malettacompany.com

Maligu Associates LLC 779 Bergen Avenue Ste 202 Jersey City NJ 07306

Bernard Mensah 201-443-6095 bernard.maligu@gmail.com

Malloy, Montague, Karnowski, Radosevich & Co. 5353 Wayzata Blvd Ste 410 Minneapolis MN 55416

James H. Eichten 612-545-0424 jeichten@mmkr.com

Malnory, McNeal and Company, PC PO Box 6028 Paris TX 75461-6028

Johnna W. McNeal 903-784-6700 jmcneal@malnorymcneal.com

Malo Recchia & Company, Inc. 495 Post Rd Warwick RI 02888-1487

Geoffrey P. Malo 401-781-1277 gmalo@malorecchia.com

Maloney + Novotny, LLC 1300 E 9th Street Ste 1850 Cleveland OH 44114

Allen Waddle 216-363-0100 awaddle@maloneynovotny.com

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

Linus M. Barnfield 573-756-6656 linus.barnfield@mwrcpas.com

Maner Costerisan 2425 E. Grand River Ste 1 Lansing MI 48912-3291

Jeff Staley 517-323-7500 jstaley@manercpa.com

Manfre CPA PC PO BOX 587 Armonk NY 10504-0587

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

Manley Garvin LLC 340 Main St Greenwood SC 29646

Joshua C. Garvin 864-229-4951 josh.garvin@manleygarvin.com

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

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

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

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

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

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

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

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

Marcum LLP One SE 3rd Ave 10 Fl Miami FL 33131

Michael Futterman 305-564-5922 michael.futterman@marcumllp.com

Marcus, Fairall, Bristol + Co P.L.L.C. 6090 Surety Drive Ste 100 El Paso TX 79905-2060

Jack W. Fairall 915-775-1040 marcfair@aol.com

MarksNelson LLC 1310 E 104th St Ste 300 Kansas City MO 64131-4503

Christine Johnston 816-743-7700 cjohnston@marksnelsoncpa.com

Marilyn J. Kroll, CPA, Inc., PC 905 Falcon Rd Altus OK 73521-2833

Marilyn J. Kroll 580-482-6020 marilynjkroll@sbcglobal.net

Mark C. Turnley, CPA 1000 3rd Avenue New Brighton PA 15066-2012

Kim Turnley 724-312-3409 m.turnley@comcast.net

Mark I Sailor 101 Greenwood Ave Ste Jenkintown PA 19046-2634

Mark I. Sailor 215-886-1401 msailor@shrepc.com

Mark R. McDonell 511 Humboldt Street Santa Rosa CA 95404

Mark R. McDonell 707-526-9621 mark@markmcdonellcpa.com

Markham, Mitchell & Stroud, PLLC PO Box 10788 Goldsboro NC 27534

Stephen Mitchell 919-778-6974 smitchell@mbmcpas.com

Markowski & Company 2880 Spring Arbor Road Jackson MI 49203

Douglas Atkins 517-782-9351 datkins@comcast.net

Marks Paneth LLP 685 3rd Ave FL 4 New York 10017-8408

Warren Ruppel 212-503-6391 wruppel@markspaneth.com

Markusen & Schwing 9725 SW Beaverton Hillsdale Hwy Ste 350 Beaverton OR 97005-4757

Mark Schwing 503-574-4511 x 2 mschwing@teleport.com

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

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

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

Clark W. Hanner 816-363-8700 clark@marrandcompany.com

Marr, Miller & Myers, P.S.C. PO Box 663 Corbin KY 40702-0663

Rebecca B. Myers 606-528-2454 rbmyers@marrmillermyers.com

Marsh, Espey & Riggs, P. C. 101 West Edwards Maryville MO 64468-2468

Theodore R. Espey 660-582-3181 espeyt@asde.net

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 Arrington Desai & Meyers PC 30200 Telegraph Rd Ste 444 Bingham Farms MI 48025-4506

Monica S. Meyers 248-645-5370 x 222 mmeyers@madmcpa.com

Martin L. Chehotsky, CPA 1506 S Greenfield Cir Lake Charles LA 70606

Martin L. Chehotsky 337-540-3200 mlc@mchehotskycpa.com

Martin Werbelow LLP 300 N Lake Ave Ste 930 Pasadena CA 91101-4106

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

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

Mitchell Schluter 217-351-2000 mitch@mhfa.net

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

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

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

Ismael N. Martinez 210-277-1898 milo@milocpa.net

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

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

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

David G. Bushey 518-563-7717 dbushey@westelcom.com

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

Ismael N. Martinez 210-277-1898 milo@milocpa.net

Marvin and Company, P.C. 11 Bristish American Blvd Latham NY 12110-1405

Heather R Lewis 518-785-0134 hlewis@marvincpa.com

Mary Sue Stages, CPA, A Prof Acctg Corp P. O. Box 30/3121 Van Buren, Suite A Baker LA 70704

Mary Sue Stages 225-775-4982 mstages@butlercpa.brcoxmail.com

Mason L. Spruill, CPA 521 S Hughes Blvd Elizabeth City NC 27909

Mason Spruill 252-338-3860 mls@mlspruillcpa.com

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

Judith Scarborough 302-652-3480 jscarborough@mastersidlow.com

Masters, Smith & Wisby, P. A. 7791 Belfort Pkwy Jacksonville FL 32256-6901

Steven D. Rawlins 904-396-2202 kes@mswcpa.com

Mather & Co. CPAs, LLC 9100 Shelbyville Road Ste 200 Louisville KY 40222-5160

Michael B. Jones 502-429-0800 mjones@matherandcompany.com

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

Brett Mathieson 630-653-1616 bmathieson@mmaadvisors.com

Matthew K. Varley CPA LLC 1030 Hooper Ave SteB Toms River NJ 08753-8368

Matthew K. Varley 732-341-7766 mvarley@comcast.net

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

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

Matthews, Hutton & Warren 5973 Almond St Paradise CA 95969-4508

Jon H Warren 530-877-6793 jon@mhwcpa.com

Mauldin & Jenkins, LLC 200 Galleria Pkwy SE Ste 1700 Atlanta GA 30339

Joel Black 678-589-5102 jmblack@mjcpa.com

Maulo & Company, Ltd. 27 S High Street West Chester PA 19382-3224

Lawrence Maulo 610-692-0910 larrym@maulo.com

Max Bussel and Company 285 Durham Ave Ste 2D South Plainfield NJ 07080-2546

Kennie Lee 908-753-1717 kennielee@maxbussel.com

Maxwell Locke & Ritter LLP 401 Congress Avenue Ste 1100 Auxtin TX 78701-4095

James B. Romell 512-370-3214 jromell@mlrpc.com

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

Cathy Mansur 217-875-2655 cmansur@mckcpa.com

Mayer Hoffman McCann P.C. 700 Pleasant Street New Bedford MA 02740

Michelle E. Spriggs 774-206-8336 MSpriggs@cbiztofias.com

Mazars USA LLP 135 W 50th St, 12th Floor New York NY 10020-1299

Mitchell Lewis 212-375-6840 mlewis@weiserllp.com

Maze & Associates Accountancy Corporation 3478 BUSKIRK Ave Ste 215 Pleasant Hill CA 94523-4346

Amy Meyer 925-930-0902 markw@mazeassociates.com

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

Eddie McAbee 864-583-0886 x 122 emcabee@mthcpa.com

McBride-Manley & Co. PC 1115 South Parker | PO Box 26 Marine City MI 48039-0026

Curtis McBride 810-765-4095 curtis@mcbridecpa.com

McBride, Lock & Associates 1111 Main Street Ste 900 Kansas City MO 64105-2155

Robert J. Lock 816-221-4559 rlock@mcbridelock.com

McCall Gibson Swedlund Barfoot PLLC 13831 NW Frwy Ste 610 Houston TX 77040

Noel Barfoot 713-462-0341 nbarfoot@mgsbpllc.com

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

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

McCannon, Rogers, Driscoll & Associates, LLP PO Box 339 Gastonia NC 28053-0339

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

McClanahan and Holmes, LLP 228 Sixth Street S.E. Paris TX 75460

Andrew Reich 903-784-4316 areich@mchcpa.net

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

Marlon Williams 713-968-1633 mwilliams@mjlm.com

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

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

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

Kelly Leary 407-843-5406 kleary@mcdirmitdavis.com

McDonald Jacobs, P.C. 520 SW Yamhill St Ste 500 Portland OR 97204-1328

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

McGee, Hearne & Paiz, LLP P.O. Box 1088 Cheyenne WY 82003-1088

Robert W. Dahill 307-637-2665 rdahill@mhpllp.com

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

Shawn P. Emerson 814-724-5890 SEmerson@mpbcpa.com

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

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

McGowan Guntermann 111 E Victoria St Santa Barbara CA 93101-2018

Chrisley Reed 805-879-9894 creed@mcgowan.com

McGowen, Hurst, Clark & Smith, P.C. 1601 West Lakes Parkway, Ste 300 West Des Moines IA 50266

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

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

Daniel J. Gerrity 570-961-0345 dang@mmq.com

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

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

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

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

McIntee Fusaro & DelCorral, LLC 277 Fairfield Rd Ste 300 Fairfield NJ 07004-1942

Darren J. Fusaro 973-882-0300 darren@mcintee.com

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

Earl Lukehart 412-531-2990 elukehart@mvs-cpa.com

McKinley, Cooper & Co. LLC 555 N Pleasantburg Dr Ste 225 Greenville SC 29607-2191

Matthew Phillips 864-233-1800 mphillips@mckinleycooper.com

McKonly & Asbury LLP 415 Fallowfield Road Fl 2 Camp Hill PA 17011

Janice L. Snyder 717-761-7910 jsnyder@macpas.com

McLean, Koehler, Sparks & Hammond 70 Thomas Johnson Drive, Suite 100 Frederick MD 21702

Barbara K. Walker 301-662-2400 barbw@mksh.com

MCM CPAs 2300 Waterfront Plaza | 325 West Main Street Louisville KY 40202

G Bradley Smith 502-992-2700 brad.smith@mcmcpa.com

McMahan and Associates, L.L.C. 245 Chapel Place Suite 300 | P.O. Box 5850 Avon CO81620

Paul J. Backes 970-845-8800 paul.backes@mcmahancpa.com

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

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

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

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

McNair, McLemore, Middlebrooks & Co., LLC 389 Mulberry Street Macon GA 31202

Charles B. Hall 478-330-5248 chall@mmmcpa.com

McNorton Ishee & Jones, PC 41 W. I-65 Service Rd. N., Ste. 190 Mobile AL 36608-1223

Bill H. Ishee 251-380-7322 bill@mijcpa.com

McPherson, Breyfogle, Daveline & Goodrich, PC 503 N Main St Ste 740 Pueblo CO 81003

Larry A Daveline 719-543-0516 ldaveline@cpapueblo.com

MDA Professioanl Group, P.C. 307 Clinton Ave W Huntsville AL 35801-5528

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

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

William J. Smith 216-241-3272 bsmith@meadenmoore.com

Mechsner, Lawrence & Company LLC PO BOX 14710 Springfield MO 65814-0710

Paul D. Lawrence 417-862-3135 paul@mechsnercpa.com

Meglio & Associates, PC 60 Roseland Ave Caldwell NJ 07006-5955

Steven Meglio 973-226-4300 smeglio@megliocpas.com

Melanson Heath & Company P.C. 102 Perimeter Road Nashua NH 03063-1301

Scott C. McIntire 603-882-1111 smcintire@melansonheath.com

Melissa B Petersen CPA LLC 3923 28th St SE PMB 193 Grand Rapids MI 49512-1805

Melissa B Petersen 616-862-3983 melissa@mbpetersencpa.com

Melman, Alton & Co., L.L.C. 7777 Bonhomme Ave Ste 1203 Clayton MO 63105-1911

Scott Alton 314-721-7070 salton@melaltoncpa.com

Melton & Melton LLP 6002 Rogerdale Ste 200 Houston TX 77072

Jeff Kmiec 281-759-1120 jkmiec@melton-melton.com

Mendez Petty Moreno, LLP 1400 Easton Dr Suite 139-A Bakersfield CA 93309

Abel Moreno 661-864-7880 amoreno@mpmcpas.com

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

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

Mengel, Metzger, Barr & Co., LLP 100 Chestnut Street Ste 1200 Rochester NY 14604-2412

Michelle M. Cain 585-423-1860 mcain@mmb-co.com

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

Eugene Elias 609-689-9700 eelias@mercadien.com

Merina & Company, LLP 5499 Amy Street West Linn OR 97068-3320

Tonya Moffitt 503-723-0300 x 208 tmoffitt@merinacpas.com

Merrill & Thoman, LLP 9449 Priority Way West Dr Ste 130 Indianapolis IN 46240-6420

Bruce W. Merrill 317-705-2070 bwmerrill@iquest.net

Merritt, McLane & Hamby, P.C. 401 Cypress St Ste 303 Abilene TX 79601-5146

Cheryl Merritt 325-672-9323 cmerritt@mmh-cpa.com

Messner & Hadley, LLP 17072 Silica Road Ste 101 Victorville CA 92395-7808

Paul S. Messner 760-241-6376 paul@messnerandhadley.com

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

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

Meyers Brothers Kalicka, PC 330 Whitney Ave Ste 800 Holyoke MA 01040

Howard Cheney 413-536-8510 hcheney@meyerskalicka.com

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

Joyce Ripianzi 978-557-5349 jripianzi@mfa-cpa.com

Michael A Arnold PLLC 17080 State Highway 46 W STE 114 Spring Branch TX 78070-7108

Michael A. Arnold 830-228-4402 rbreslin@aol.com

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

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

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

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

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

Michael F. Cummins 314-628-9494 mike@michaelcumminscpa.com

Michael D. Sisk & Company, P. C. 511 Harborview Drive Baltimore MD 21230

Michael Dennis Sisk, Sr. 443-540-6545 msisk@sisk.com

Michael J. Plymale Inc. P.S. PO Box 268 Vancouver WA 98666-0268

Michael J. Plymale 360-695-0068 mike@mjpcpa.net

Michael J. Raymond CPA 90 Rockland St Ste 1 Hanover MA 02339-2235

Michael Raymond 781-829-4200 MRaymond@MikeRaymondCPA.com

Michael L. Overby CPA, PLLC 2201 Westerfield Dr Ste C Providence KY 42450-2283

Michael L. Overby 270-667-2251 moverbycpa@bellsouth.net

Michelle M. Hanson, CPA 200 Gateway DR Unit 370 Lincoln CA 95648-7015

Michelle M. Hanson 775-720-7775 michelle@mhansoncpa.com

Michael R Blanks CPA Accountancy Corporation 1448 Madison St Apt 210 Oakland CA 94612

Michael R. Blanks 510-868-5340 getblanks@yahoo.com

Michael Rice CPA 643 Union St NE Ste 200 Salem OR 97301-2510

Michael R. Rice 503-316-8183 michaelricecpa@mac.com

Michael Sczekan & Co., P. C. 8267 S Xenia Ct Centennial CO 80112-3346

Michael Sczekan 303-770-3356 michael@ms-cpa.com

Michael W. Bedford 205 W High Street Terrell TX 75160-2612

Michael W. Bedford 972-563-7671 mwbedford@sbcglobal.net

Michaud Accavallo Woodbridge & Cusano, LLC 158 Main Street Ansonia CT 06401

John A. Accavallo 203-732-2311 jaccavallo@macpas.net

Michigan Office of the Auditor General 201 N Washington Sq Ste 600 Lansing MI 48913

Craig M. Murray 517-334-8050 cmurray@audgen.michigan.gov

Mid-America Audit & Tax, Inc 7212 N Shadeland Ave Ste 103 Indianapolis IN 46250-2030

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

Midwest Professionals, P.L.L.C. 215 S Court Ave Gaylord MI 49735-1369

James K. Tucker 989-732-1156 kelli@mwp.us.com

Mike Estes P.C. 4200 Airport Freeway, Suite 100 Fort Worth TX 76117-6203

Michael Estes 817-831-3553 mestespc@swbell.net

Miller Brussell Ebben & Glaeske LLC 611 E Wisconsin Street Portage WI 53901

Craig A. Corning 608-742-2103 corningc@mbegcpas.com

Miller Verchota, Inc. 444 N. Route 31 Ste 104 Crystal Lake IL 60012

Mary R. Miller 815-477-8000 mary@millerverchota.com

Miller, Cooper & Co., Ltd. 1751 Lake Cook Road Suite 400 Deerfield IL 60015-5286

Susan R. Jones 847-205-5000 sjones@millercooper.com

Miller, Mayer, Sullivan & Stevens, LLP 2365 Harrodsburg Rd Ste A100 Lexington KY 40504-3379

Michael E. Young 859-223-3095 x 203 myoung@mmssllp.com

Milligan & Company LLC 105 North 22nd Street Philadelphia PA 19103

John Milligan 215-496-9100 x 5100 jmilligan@milligancpa.com

Millington Zwygart CPAs, PLLC 1135 12th Ave Rd Nampa ID 83686-5738

Jared J. Zwygart 208-318-5705 jared@mzcpas.com

Minor, Anglin & Associates, P.A. 3608 Shannon Rd Ste 105 Durham NC 27707-6344

Kim E. Anglin 919-493-6335 kim@beans2count.com

Mississippi Office of the State Auditor 501 N West Street Jackson MS 39201

Stephanie Palmertree 601-576-2800 stephanie.palmertree@psa.ms.gov

Misty Culpepper, CPA, PLLC 1301 Lakeridge Dr Ennis TX 75119-8024

Misty Culpepper 972-268-6940 misty@mistyculpeppercpa.com

Mitchell & Titus LLP 1818 Market Street Philadelphia, PA 19103-6933

Steven Maher 215-561-3835 steven.maher@mitchelltitus.com

Mitchell Emert & Hill, P.C. 416 Erin Drive Knoxville TN 37919

Richard W Hill 865-522-2396 x 7 richardhill@mehcpa.com

Mitchell J. Merkel, CPA, P.C PO Box 70 Ellendale ND 58436

Mitchell J. Merkel 701-349-1040 mitchell@merkelcpa.com

Mitchell T Fontenote CPA, Inc. 2428 Nall St Port Neches TX 77651-4704

Mitchell T. Fontenote 409-722-6300 mitchell@mitchelltfontenotecpa.com

Mitchell, Wiggins & Company LLP 100 Flank Road Petersburg VA 23805

Mitchell J. Hartson, Jr. 804-733-5566 jhartson@mwcpa.com

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

Audrey M. Odermann 785-749-5050 AOdermann@mizehouser.com

MJF & Associates, APC 515 S Flower St Ste 3600 Los Angeles CA 90071-2221

Miguel J. Figueroa 213-626-2701 mfigueroa@mjfllp.com

MKD CPAs PLLC 1809 7TH AVE STE 1300 Seattle WA 98101-1364

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

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

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

Moats & Associates, Certified Public Accountants 2100 South Ridgewood Avenue, Suite 7 South Dayton FL 32114

Ronald Moats 904-226-8088 ron@rrmoatscpa.com

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

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

Monday Rufus & Co., P.C. 608 Morrow St STE 101 Austin TX 78752-1348

Monday N. Rufus 512-380-0799 monday@ecpi.com

Montemayor Britton Bender PC 2525 Wallingwood Dr. Building 1, Suite 200 AUSTIN TX 78746

Stacy A. Britton 512-442-0380 stacy@montemayor.team

Montgomery & Webb, PSC PO BOX 943 Bowling Green KY 42102-0943

Bobby D. Webb 270-842-4239 bobby@montwebbcpa.com

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

Daniel J. O'Keefe 407-740-5400 x 158 dokeefe@mslcpa.com

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

Denise S. Hurst 559-442-4200 dhurst@mooregrider.com

Moore, Truelove, Pharis, Meyers & Marsh, CPAs, PLLC

PO Box 1331 Vernon TX 76385-1331

Douglas A. Pharis 940-552-5481 Doug.Pharis@vernoncpas.com

Moran & Smith LLP 15 N Stewart St Quincy FL 32351-2335

Christopher H. Moran 850-421-5700 cmoran@moransmithcpa.com

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

William C. Oswald 610-8821000 boswald@moreycpa.com

Morgan LaGrone, CPA, PLLC 3777 FM 3310 S Henderson TX 75654-9697

Morgan Lagrone 903-240-6579 morganlagrone@suddenlinkmail.com

Morgan, Davis & Company, P. C. PO BOX 8158 Greenville TX 75404-8158

Steven E. Davis 903-455-2761 stevedaviscpa@sbcglobal.net

Moriarty & Primack, P. C. One Monarch Pl Ste 1300 Springfield MA 01101

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

Morison Cogen LLP 150 Monument Rd Ste 500 Bala Cynwyd PA 19004-1701

Lee S. Kersey 267-440-3028 lkersey@morisoncogen.com

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

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

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

Robert Sutter 205-349-2424 dsutter@morrisonsmithcpa.com

Morrison, Brown, Argiz & Farra, LLC 225 NE Mizner Blvd, Suite 685 Boca Raton FL 33432

David Hollander 561-909-2100 x1035 dhollander@mbafcpa.com

Mose, Yockey, Brown & Kull LLC PO BOX 317 Shelbyville IL 62565-0317

Robin R. Yockey 217-774-9587 mybkrry@consolidated.net

Moss Adams LLP 999 Third Avenue, Suite 3300 Seattle WA 98104

Erica Forhan 206-302-6826 Erica.Forhan@mossadams.com

Moss, Krusick & Associates, LLC 501 S New York Ave Ste 100 Witer Park FL 32789-4293n

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

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

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

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

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

Mrjenovich & Bertucci, Ltd. 7000 S Adams St Ste 200 Willowbrook IL 60527-7566

Anthony J. Bertucci 630-789-0200 anthony.bertucci@mrj-cpa.com

Mudgett Jennett & Krogh-Wisner, P.C. 141 Main Street Montpelier VT 05601-0937

John H. Mudgett 802-229-9193 jhmudgett@mjk-cpa.com

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

Roy Groesbeck 847-888-8600 rgroesbeck@muellercpa.com

Mueller Yuva Osterman Powers LLP PO Box 10901 Eugene OR 97440

Kerry Rasmusson 541-344-1100 kerry@myopllp.com

Mueller Prost LC 1034 S Brentwood Blvd Ste 1700 Saint Louis MO 63117-1256

Jeanette L. Bax-Kurtz 314-862-2070 jkurtz@muellerprost.com

Mueller, Walla & Albertson, P. C. 9200 Watson Rd Ste G105 St. Louis MO 63126-1528

Rick E. Albertson 314-842-8844 reacpa500@hotmail.com

Mukai, Greenlee & Company, P. C. 2600 N Central Ave Ste 1820 Phoenix AZ 85004-3000

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

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

Michele L. Moore 410-224-4920 mmoore@mswspa.com

Mullins, PC 3365 Stuyvesant Pl NW Washington DC 20015-2454

John K. Mullins 202-770-6371 john@mullinspc.com

Muret CPA, PLLC 3326 E 27th PL Tulsa OK 74114-5910

Paul F. Muret 918-301-1100 paul@muretcpa.com

Murphy & McInvale, CPA's, PC 2205 Riverstone Blvd Ste 105 Canton GA 30114-5250

George W. Murphy 770-479-1667 gmurphy@mm.cpa.pro

Murphy & Murphy, CPA, LLC 108 La Grange Ave La Plata MD 20646-9591

Thomas J. Murphy 301-609-7515 tim.murphy@murphycpallc.com

MWH Group, P.C. PO Box 97000 Wichita Falls TX 76307-7000

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

Myatt, Blume, and Osburn, LTD., L.L.P. 812 9TH ST Levelland TX 79336-4514

E. Phelps Blume 806-894-7324 phelpsblume@windstream.net

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

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

N&K CPAs, Inc. American Savings Bank Tower, Suite 1700 1001 Bishop Street Honolulu HI 96813-3490

Blake S. Isobe 808-524-2255 bsisobe@nkcpa.com

Nadine Julson LLC 709 Dakota Avenue Ste B Wahpeton ND 58074

Nadine Julson 701-6428146 julson@rrt.net

Nanavaty & Nanavaty & Davenport, LLP PO Box 527 Newtown CT 06470-0527

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

Nathan Wechsler & Company, P. A. 70 Commercial St Ste 401 Concord NH 03301-5094

Oreste J. Mosca 603-224-5357 rmosca@nathanwechsler.com

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

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

NCheng LLP 40 Wall Street, 32nd Floor New York NY 10005

Kwabina Appiah 212-785-0100 x 100 kappiah@ncheng.com

Neal A. Walker, CPA 1910 Pacific Ave Ste 15950 Dallas TX 75201-4244

Neal A. Walker 972-223-9700 neal@nawcpa.com

Neil T. O'Sullivan, CPA, PLLC 38 S Main St Pearl River NY 10965-2425

Neil T. O'Sullivan 845-735-3323 neil@neilosullivancpa.com

Neffendorf & Knopp, P.C. 736 S Washington St Fredericksburg TX 78624-5023

Tracie R. Neffendorf 830-997-3348 staceyfenea@hotmail.com

Nelson & Assoc 1581 18th Ave Kingsburg CA 93631-2204

Paul A. Nelson 559-897-7585 nelson-associates@hotmail.com

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

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

Neuner, Davidson, Cooley & Rapp, LLC 2500 W Harvard Ave Roseburg OR 97470

Vickie L. Rapp 541-672-4886 vickie@ndkccpa.com

New Mexico Office of the State Auditor 2540 Camino Edwuard Ortiz Ste A Santa Fe NM 87507-8040

Emily Oster 505-476-3833 Emily.Oster@osa.state.nm.us

Newberry Leonard Horton & Bairrington PO BOX 790 Lamesa TX 79331-0790

Lacretia K. Bairrington 806-872-5426 kim@lamesacpas.com

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

Debbie Ouellette 406-494-4926 douellette@newlandpc.com

Newman Associates 222 D Street Ste 9B Davis CA 95616

Andrew Newman 530-756-5458 anewman@na-cpa.com

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

Donald Hulslander 407-228-0700 don@orlando-accounting.com

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

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

Nichols, Rise & Company, LLP 1000 W 29th St Ste 218 South Sioux City NE 68776-3852

Scott B. Bieber 402-494-5320 Scott.Bieber@nicholsrise.net

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

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

Nicole M. Noonan, CPA, P.C. 435 Little Mill Creek Road Saint Regis MT 59866-9651

Nicole M. Noonan 406-649-2436 noonanaccounting@hotmail.com

Niewedde & Wiens, CPAs 1100 Lincoln Avenue Ste B York NE 68467

Jeffrey J. Wiens 402-362-4410 jeff@nwcpas.net

Nigro Nigro & White, PC 25090 Jefferson Ave Murrieta CA 92562

Jeffrey Nigro 951-698-8783 jnigro@earthlink.net

Nisivoccia LLP 5 Emery Ave Randolph NJ 07869

Francis J Jones 973-328-1825 x 339 budjones@nisivoccia.com

NMS Certified Public Accountants 5966 Heisley Rd. Suite 201 Chardon OH 44024

Joseph Michalski 440-510-1915 jmichalski@neececpa.com

Noe and Company 154 Santa Clara Avenue Oakland CA 94610

SiJoon Noe 510-888-1599 sijoon@noecpa.com

Noel Garza, CPA, PC 4416 S McColl Rd Edinburg TX 78539-9608

Noel Garza 956-393-8743 garza@ngarzacpa.com

Nolan Certified Public Accounting Services, PLLC 184 Edie Rd Ste B Saratoga Springs NY 12866-5480

Tara M. Nolan 518-587-1136 tara@dcocpa.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

Novogradac & Company LLP 11044 Research Blvd Austin TX 78759-5263

David L. Conway 512-266-5631 david.conway@novoco.com

Nowlen, Holt & Miner, P.A. 515 N. Flagler Drive, Suite 1700 West Palm Beach FL 33401

Robert W. Hendrix 561-996-5612 rwh@agtax.com

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

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

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

Mark Levy 914-457-110 mlevy@nhcpas.com

Nunn, Brashear & Uzzell, P.A. PO Box 10127 Goldsboro NC 27532-0127

Paul Nunn 919-778-1000 x 239 pnunn@nbco.com

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

Steven Wolpow 631-845-5252 steven.wolpow@nybkw.com

O'Connell & Company LLC 810 Washington Lane Ste 213 Wyncote PA 19095

Robert J. McNamee 215-887-4425 bobmcnamee@gmail.com

O'Connor & Drew, P.C. 1515 Hancock St Quincy MA 01269-5243

David DiIulis 617-471-1120 ddiiulis@ocd.com

O'Connor, Maloney & Company, P. C. 446 MAIN ST STE 18 Worcester MA 01608-2368

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

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

Catherine T. Kellogg 402-592-3800 x 2022 ckellogg@ofwf.com

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

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

Office of Auditor of State – State of Iowa State Capitol Building | 1007 East Grand Avenue Des Monines IA 50319

Mary Mosiman 515-281-5835 Mary.Mosiman@auditor.state.ia.us

Office of Legislative Auditor – LA 1600 North 3rd Street PO Box 94397 Baton Rouge LA 70804-9397 Click here to view peer review

Suzanne H. Elliott 225-339-3873 selliott@lla.la.gov

Office of the State Auditor Commonwealth of Massachusetts 1 Ashburton Place, Ste 1819 Boston MA 02108

Meredith K. Barrieau 857-242-5503 Meredith.barrieau@sao.stae.ma.us

Office of the State Auditor 66 State House Station Augusta ME 04333-0066

Melissa Perkins 207-624-6273 Melissa.Perkins@maine.gov

Office of the Auditor General - State of Rhode Island 33 Broad Street, Suite 201 Providence RI 02903-4177

Dennis E. Hoyle 401-222-2435 x 3038 dennis.hoyle@rioag.gov

Office of the Minnesota State Auditor 525 Park Street Ste 500 St. Paul MN 55068

Greg C. Hierlinger 651-296-7003 Greg.Hierlinger@osa.state.mn.us

Office of the State Auditor- Bismarck ND 600 E Blvd – Dept 117 Bismarck ND 58505-0060

Ron I. Tolstad Jr. 701-328-2243 rtolstad@nd.gov

Officer CPA Firm LLC 3523 E Bluff Point DR Ozark MO 65721-6670

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

O'Hara, Ward & Associates 1036 Millcreek Dr Feasterville Trevose PA 19053-7321

David L. Gittes 215-322-5558 dgittes@oharawardcas.com

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

Eduardo Ojeda Figueroa 787-284-2884 eojedacpa@hotmail.com

Oklahoma State Auditor & Inspector Office 2300 N Lincoln Blvd, Ste 100 Oklahoma City OK 73105

Gary A. Jones 405-421-3495 gjones@sai.ok.gov

Ollie Green & Company, CPAs 1300 S. Fourth Street Ste 100 Louisville KY 40208

Ollie Green 502-634-3003 ogreencpa@aol.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 Thielen & Co., Ltd. 2675 Long Lake Road Roseville MN 55113

Daniel Owens 651-483-4521 ppowers@olsen-thielen.com

Olugbenga Olabintan, CPA 137 Camden Street Apt 3 Newark NJ 07103-5443

Olugbenga O. Olabintan 201-2307518 oolabintan@aol.com

Omotosho & Associates CPAs LLC 1525 E 53RD ST STE 620 Chicago IL 60615-4530

Akin E. Omotosho 773-752-0035 omotosho@omotoshocpa.net

Oregon Secretary of State Audits Division 225 Capital Street NE, Ste 500 Salem OR 97310 Click here to view peer review

Mary Wenger 503-986-6440 julianne.kennedy@state.or.us

Ortiz Rivera Rivera & Co PO Box 70250 San Juan PR 00936-7250

CPA Marco A. Rivera 787-756-8524 mrivera@cpaorr.com

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

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

Oscar G. Armijo, CPA 41990 Cook St Ste 501 Palm Desert CA 92211-6102

Scott A. Olinger 502-882-8466 solinger@hsccpa.com

Oscar R. Gonzalez, CPA & Associates, PLLC 208 W Ferguson St STE 1 Pharr TX 78577-2455

Melissa Gonzalez 956-787-9909 melissagonzalez@orgcpa.com

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

Belinda S. Oster 603-352-4500 boster@osterwheeler.com

Oster Professional Group, CPA's LLP 101 NE 1st Ave John Day OR 97845-1201

Robert Armstrong 541-575-2717 boba@opgcpa.com

Osterman, Sancibrian & Burke, PC 192 S Main Street Barre VT 05641-4811

Debra U. Burke 802-476-9698 deb@osbcpa.com

Ostrow Reisin Berk & Abrams, Ltd. 455 N Cityfront Plaza Dr | NBC Tower Ste 2600 Chicago IL 60611-5503

James G. Quaid 312-670-7444 jquaid@orba.com

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

Michael R. Dunn 207-786-0328 mdunn@oacpas.net

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

Wallace H. Owings 703-471-6161 wowings@owings-graves.com

Pace & Hawley LLC PO BOX 603 Montpelier VT 05601-0603

Nathan Hawley 802-461-2587 nathan@paceandhawley.com

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

Peter M. Stanovich 330-744-1138 PStanovich@packerthomas.com

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

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

Painter, Russell & Associates, PLLC 48 Patton Ave Ste 400 Asheville NC 28801-3300

Charles E Russell 828-259-9900 allison@prcpas.com

Pamela J. Simpson 920 W Pershing Rd Decatur IL 62526-1578

Pamela J. Simpson 217-872-1908 pjscpa31a@aol.com

Pangborn & Co., Ltd. 924 S Virginia St Reno NV 89502-2416

David D. Kary 775-328-1040 davekary@pangborncpa.com

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

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

Parmelee, Poirier & Associates 469 Centerville Rd Ste 203 Warwick RI 02886-2222

Bernard Poirier 401-739-0010 x 120 bernie@parmeleepoirier.com

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

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

Pate, Downs & Pinkerton, LLP 1008 Austin St Levelland TX 79336-4424

Walton Downs 806-894-8568 teacpa@pdpllp.com

Patsy A. Porter CPA PA 221 North 6th Street Atchison KS 66002

Patsy A. Porter 913-367-2707 patsyp@papcpa.com

Patterson & Associates, PLLC 4248 Fayetteville Road Lumberton NC 28358

Matthew A. Patterson 910-738-1448 x 113 mat@papllccpas.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, L.L.P. 401 W Hwy 6 Waco TX 76702-0725

Michael Todd Pruitt 254-772-4901 tpruitt@pbhcpa.com

Pattison, Koskey, Howe & Bucci, CPAs, P.C. 2880 Route 9, Suite 2 Valatie, NY 12184

Matthew VanDerbeck 518-758-6776 mvanderbeck@pkhbcpa.com

Paul J. Canter CPA, Inc 20 E. McKinley Way, Suite 4 Poland, OH 44514

Paul J. Canter 330-707-9035 pjcanter@cantercpa.net

Paul J. Christensen & Associates, LLC 2110 Austin Ave Waco TX 76701-1623

Paul J. Christensen 254-752-3436 paul@waco-cpa.com

Paul Wade and Associates, P.C. 109 W 1st Street Gainesville MO 65655

Paul F. Wade 417-679-2299 wadecpa@yahoo.com

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

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

Payne Moore & Herrington LLP 1419 Metro Drive Alexandria LA 71301-3425

Evelyn T. Renfrow 318-443-1893 erenfrow@pmhcpa.com

PBMares, LLP 558 S Main Street Harrisonburg VA 22803

Thomas B. Healy 540-434-5975 thealy@pbmares.com

PDR Certified Public Accountants 29750 US Highway 19 N Ste 101 Clearwater FL 33761-1510

Nancy M. Ridenour 727-785-4447 nridenour@pdr-cpa.com

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

Milton B. Cavalier 504-522-8708 mbcav@bellsouth.net

Peña, Briones, McDaniel & Co. 4171 N. Mesa, Suite B-100 El Paso TX 79902

Rene D. Peña 915-542-1733 rene@cpaelpaso.com

Penan & Scott, P. C. 1451 Rockville Pike Ste 400 Rockville MD 20852-1498

James Scott 301-838-0803 jscott@penanscott.com

Perkins & Company, PC 1211 SW 5TH AVE STE 1000 Portland OR 97204-3710

Travis Irving 503-221-7536 jholum@perkins-group.com

Pershing Yoakley & Associates, P. C. 2220 Sutherland Ave Knoxville TN 37919-2350

Michael A. Shamblin 865-673-0844 mshamblin@pyapc.com

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

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

Perry & Associates CPA's A.C. 428 Second Street Marietta OH 45750

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

Perry M. Henderson 222 Olive Avenue, Suite 5C Redlands CA 92373

Perry Henderson 909-792-4268 perry@pmhendersoncpa.com

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

Abby M. Sanders 509-575-1040 abby@petersenadvisors.com

Peterson CPA Group, P.C. PO Box 5667 Missoula MT 59806-5667

Daniel C. Peterson 406-214-3121 dan@petersoncpamt.com

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

Matthew Matson 206-382-7777 mmatson@pscpa.com

Petrinovich Pugh & Company, LLP 333 W Santa Clara St Ste 830 San Jose CA 95113-1716

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

Petroni & Associates LLC PO BOX 279 Glassboro NJ 08028-0279

Nick L. Petroni 856-881-1600 nlp@petroni.com

Pettit & Company, LLC 5112 Skipping Stone Drive Indianapolis IN 46237-8662

John J. Pettit 317-671-8262 jpettit@pettitandcompany.com

Pfeffer, Hanniford & Palka, CPAs, PC 225 East Grand Avenue, Suite 104 Brighton MI 48116

Patrick M. Hanniford 810-229-5550 phanniford@ameritech.net

PFK Torres Llompart, Sanchez Ruiz, LLC PO BOX 270233 San Juan PR 00928-3033

Frank Sanchez Ruiz 787-758-4620 fsanchez@tlsr.com

PKS & Company, P. A. 1801 Sweetbay Drive Salisbury MD 21804-1664

Michael C. Kleger 410-546-5600 mkleger@pkscpa.com

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

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

Phillips, Currin & Company, CPAs, LLC 300 W Home Ave Hartsville SC 29550-4128

Karen A. Currin 843-332-3585 karencurrin@bellsouth.net

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

Aaron Phillips 309-444-4909 aphillips@psa.cpa.com

Picker & Associates, LLC 750 W Lake Cood Rd Ste 375 Buffalo Grove IL 60089-2073

Ralph Picker 847-541-4000 rp@pickercpa.com

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

Sharon R. Kennedy 401-831-0200 x 233 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

Picker & Associates, LLC 750 W Lake Cook Rd Ste 375 Buffalo Grove IL 60089-2073

Pamela Lampe 847-541-4000 pklampe@pickercpa.com

Piercy Bowler Taylor & Kern CPAs and Business Advisors 6100 Elton Ave Ste 1000 Las Vegas NV 89107-0123

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

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

John D. Prentiss 228-374-4141 prentiss@pwlcpa.com

Pinchasik Yelen Muskat Stein, LLC 3225 AVIATION AVE STE 500 Miami FL 33133-4741

Brian F. Misiunas 305-858-5800 bmisiunas@psms-cpa.com

Pinnock, Robbins, Posey & Richins, P.C. 136 E South Temple Ste 2250 Salt Lake City UT 84111-1123

Daniel Barlow 801-533-0409 dbarlow@cpaandmore.com

Pisenti & Brinker LLP 201 1st St Ste 208 Petaluma CA 94952-4289

Raymond Pounds 707-762-9900 rpounds@pbllp.com

Pittman & Company, LLP 8525 Douglas Ave #40 Des Moines IA 50322-2929

James D Pittman 515-276-2727 jim@pittmancpa.com

PKF O'Connor Davies, LLP 500 Mamaroneck Ave Harrison NY 10528

Susan Barossi 914-381-8900 sbarossi@pkfod.com

PKS & Company, P. A. 1801 Sweetbay Drive Salisbury MD 21804-1664

Michael C. Kleger 410-546-5600 mkleger@pkscpa.com

Planet Financial, Inc. 149 Passaic Ave Roseland NJ 07068-1106

Brian P. Bertscha 973-747-9526 bbertscha@yahoo.com

Plante & Moran PLLC 27400 Northwestern Hwy Southfield MI 48034-0307

Michelle Watterworth 248-223-3520 michelle.watterworth@plantemoran.com

Plodzik & Sanderson, P. A. 193 N Main St Concord NH 03301-5063

Sheryl A. Pratt 603-225-6996 spratt@plodzik.com

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

Donald McPhee 512-583-2909 dmcphee@helindonovan.com

Poindexter and Company P.O. Box 4488 Ventura CA 93007

Mark A Poindexter 805-659-3600 mark@poindexterandco.com

Pollans & Cohen 470 Orleans St Ste 810 Beaumont TX 77701-3018

Jana Uribe 409-832-4200 jana@pollans-cohen.com

Porch & Associates, LLC 10612 Royal Birkdale NE Albuquerque NM 87111-6571

Thad E. Porch 505-934-2452 thad.porch@porchcpa.com

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

Genevra Knight 847-956-1040 gknight@portebrown.com

Porter & Allison, Inc. 9138 Arlon St Ste A3 #270 Anchorage AK 99507-3876

David Porter 907-770-2727 dporter@porterallison.com

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

Elaine Culver 307-265-4311 eculver@pmch.com

Porterfield & Company CPA, PLLC 200 E. Rush Ave, Suite 4 Harrison AR 72601

Tom Porterfield 870-741-3135 tom.porterfield@porterfieldcpa.com

Postlethwaite & Netterville 8550 United Plaza Bl., Suite 1001 Baton Rouge LA 70809-2256

Candace Wright 225-922-4600 cwright@pncpa.com

Potter & Company, P.A. 114 N. Church Street Monroe NC 28110-4897

John Kapelar CPA, CVA 704-283-8189 jkapelar@gotopotter.com

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

Patrick Spafford 909-885-7721 pat@powellspafford.com

Powers & Sullivan, LLC 100 Quannapowitt Pkwy Ste 101 Wakefield MA 01880-1315

James Powers 781-914-1700 jpowers@powersandsullivan.com

Poysti & Adams, LLC 400 S Colorado Blvd, Suite 690 Denver CO 80246

Jason D. Adams 303-733-3796 jason@pnacpa.com

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

Hilda S. Renteria 312-567-1330 x 203 hrenteria@pr-cpas.com

Prager Metis CPAs, LLC 999 Ponce DE Leon Blvd Ste 1045 Coral Gables FL 33134-3047

Beatriz Martin 305-444-8288 betty.martin@vz-cpa.com

Precision Accounting LLC 6565 Americas Parkway NE Ste 200 Albuquerque NM 87110

Melissa R. Santistevan 505-563-5525 melissa@countonprecision.com

Presnell, Gage, Accounting & Consulting 1216 Idaho St Lewiston ID 83501-1941

Mitchell Marx 208-746-8281 mmarx@presnellgage.com

Pressler, Thompson & Company, LLC 819 Water Street, Ste 320 Kerrville TX 78028

Brenda G. Beaty 830-257-7241 brendab@ptcocpa.com

Preziosi Nicholson and Associates PA 1101 Wheaton Ave Ste 100 Millville NJ 08332-2003

James M. Preziosi 856-794-8400 jim@millvillecpa.com

Price Paige & Company 677 Scott Avenue Clovis CA 93612

Fausto Hinojosa 559-299-9540 x 104 fausto@ppcpas.com

PriceWaterhouseCoopers LLP 300 Madison Ave New York NY 10017

Christina Dutch 617-530-4035 christina.dutch@pwc.com

Priscilla A. Chesler, CPA, PC 2120 N 124th Drive Avondale AZ 85323-6516

Priscilla A. Chesler 623-935-1080 pachesler@yahoo.com

Propp Christensen Caniglia LLP 9261 Sierra College Blvd Roseville CA 95661

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

Prothro, Wilhelmi & Company, P.L.L.C. 6855 Oak Hill Blvd Tyler TX 75703-0540

Robert A. Roseman 903-534-8811 broseman@pw-tx.com

Provost, Salter, Harper & Alford, LLC 8550 United Plaza Blvd, #600 Baton Rouge LA 70809-2256

Kenneth H. Alford 225-924-1772 kalford@psha.com

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

Marc Lux 479-649-0888 marcl@selectcpa.com

PSLZ LLP 1034 W Ann Arbor Trl Plymouth MI 48170-1502

Rana MT Emmons 734-453-8770 rana@pslz.com

Pugh & Company, P.C. 315 N Cedar Bluff Rd Ste 200 Knowxville TN 37923-4548

Daniel C. Franklin 865-769-1635 dfranklin@pughcompany.com

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

Lawrence P. Pulliam 208-322-8525 pat@pulliamcpa.com

Purdy, Powers & Company 130 Middle Street Portland ME 04101-4179

David Shorette 207-775-3496 dshorette@cpaforme.com

Purk & Associates, P.C. 1034 S Brentwood Blvd Ste 2000 St. Louis MO 63117-1224

William J. Purk 314-884-4000 bpurk@purkpc.com

Purvis, Gray and Company 222 NE 1st Street Gainesville FL 32601-3999

Ronald Whitesides 352-378-2461 ronw@purvisgray.com

Quast, Janke and Company, CPA's, P. C. 1010 N Johnson St Bay City MI 48708-6252

David G. Gwizdala 989-892-4549 dgwiz@qjc.com

R. A. Jones, PLLC 1000 Heritage Center Cir Round Rock TX 78664-4463

Robyn A. Jones 512-687-3470 robyn@rajonespllc.com

R. A. Mercer & Co., P.C. 63 South Main Street Cattaraugus NY 14719

Roger J Lis, Jr 716-257-9511 rlis@ramercercpa.com

R.E. Brown & Company CPAs 25 Cemetery Street Mendon MA 01756

R.E. Brown 508-478-3941 rebii@comcast.net

R Farmer, LLC PO BOX 1173 Lamar CO 81052-1173

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

R. Joanne Sheffield, CPA 4 N 3rd St Oakland MD 21550

Ruth J. Sheffield 301-3342359 rjs@iceweb.net

R.S. Abrams & Company LLP 2805 Veterans Highway Ste 13 Ronkonkoma NY 11779

Alexandria Battaglia 631-234-4444 abattaglia@rsabrams.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

Melissa C. Pierce 334-222-4101 mpierce@rophcpa.com

Raetz and Hawkins, P. C. 128 S Randolph Street Lexington VA 24450-2329

Lucas C. Penix 540-463-7121 lpenix@raetzandhawkins.com

Raffa P.C. 1899 L Street NW Washington DC 20036

Eric Glantz 202-955-5412 eglantz@raffa.com

Raich Ende Malter & Co LLP 90 Merrick Ave East Meadow NY 11554

Andrew D. Levine 212-944-4433 x 407 alevine@rem-co.com

Raisor, Zapp & Woods, P. S. C. 513 Highland Ave | PO Box 354 Carrollton KY 41008

Jerilyn P. Zapp 502-732-6655 taxes@rzwcpas.com

Ralph and Ralph, P. C. 1 Greenway Plz Ste 320 Houston TX 77046-0001

Simone Ralph 713-623-4514 sralph@ralphcpa.com

Ralph E. Likins, Certified Public Accountant, PLLC PO BOX 12374 Beaumont TX 77726-2374

Ralph Likins 409-860-5042 ralphlikins@sbcglobal.net

Ram Associates 3240 E State Street Trenton NJ 08619-4510

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

Ramie E. Phillips Jr., P.C. 1130 Tienken Ct Ste 100 Rochester Hills MI 48306-4369

Ramiel E. Phillips, Jr. 248-656-1131 rphillips@ramiephillipscpa.com

Ramsey Eddington CPA, PA PO BOX 218 Little Rock AR 72203-0218

Ramsey Eddington 501-372-2322 ramsey@eddingtoncpa.com

Randall & Peterson, P.C. 1135 Strand Ave Ste A Missoula MT 59801-5678

Dan Peterson 406-728-5539 dan@rhp-cpa.com

Randall C. Fiene, CPA PO Box 108 Condordia MO 64020

Randall C Fiene 660-463-2130 fienecpa@centurytel.net

Randall L Field PC 214 W 2nd St Muleshoe TX 79347-3631

Randall L. Field 806-272-7745 fieldcpa@fivearea.com

Randolph Scott & Company CPAs Inc. 1 Commerical Blvd Ste 101 Novato CA 94949-6193

Jerry Zhang 415-883-8090 jzhang@rscocpas.com

Randy L. Skinner & Company, PA 105 Venture Ct Greenwood SC 29649-8558

Randy L. Skinner 864 223-9691 rskinner@randyskinnercpa.com

Randy Walker & Co., P.C. 7800 W Interstate 10 Ste 505 San Antonio TX 78230-4723

Randy L. Walker 210-366-9430 rwalker@cpatx.com

Rankin Rankin & Company 1717 Dixie Hwy Ste 600 Ft. Wright KY 41011-4705

James C. Sparrow 859-331-5000 jcsparrow.frankin@fuse.net

Ratliff and Jentho 606 Rollingbrook St Ste 1B Baytown TX 77521-4086

David A Jentho 281-422-2296 djentho@rjcpas.com

Raul Hernandez & Company P.C. 5422 Holly Rd Corpus Christi TX 78411-4635

Raul Hernadez 361-980-0428 ralhern@sbcglobal.net

Ravi Venkataraman, CPA LLC 14 Courtside LN Princeton NJ 08540-9504

Ravi Venkataraman 609-452-7770 ravicpanj@yahoo.com

Ray, Bumgarner, Kingshill & Assoc., P.A. 385 N. Haywood Street Waynesville NC 28786

Bruce A. Kingshill 828-452-4734 x 13 bkingshill@rbk-cpa.com

Raymond F. Wager CPA, P. C. 1020 Lehigh Station Road Suites 2 & 3 Henrietta NY 14467

Raymond F. Wager 585-321-5643 theoffice@raymondfwagercpa.com

RBSK Partners PC 224 N Broadway Street Greensburg IN 47240-1724

John G. Seale 812-663-7567 jseale@rbskpartners.com

RBT CPAs LLP 11 Racquel Rd Newburgh NY 12552-0009

Jennifer R. George 845-567-9000 jgeorge@rbtcpas.com

Rea & Associates, Inc. PO Box 1020 New Philadelphia OH 44663-5120

Chad Welty 330-264-0791 chad.welty@reacpa.com

Rea Logan & Co., LLC PO Box 1059, 202 S Washington St Marion IN 46952-7459

Tracy Kelly 765-664-2366 x 1117 lindacpa@realogan.com

Read & Bose, PC 215 SE Dorion Ave Pendleton OR 97801

Harry E Bose 541-276-2693 harryb@readandbose.com

Rector, Reeder & Lofton, PC 1305 Lakes Parkway, Suite 110 Lawrenceville GA 30043

Brandy R. Lofton 770-879-8411 blofton@rr-cpa.com

Redpath and Company, Ltd. 4810 White Bear Pky White Bear Lake MN 55110

David J. Mol 651-426-7000 dmol@redpathcpas.com

REW, CPA 739 Utica Ave Brooklyn NY 11203-3475

Rosemarie E. Whyte 718-708-4181 rewhyte@rewcpa.com

REDW LLC 6401 Jefferson St NE Albuquerque NM 87199

Stephen Harris 505-998-3229 sharris@redw.com

Reed & Co. of Mayfield, PSC 101 North 7th St, Ste 4 Mayfield KY 42066-1819

Albert F Harris 270-247-5303 Reedco12@bellsouth.net

Reed, McKee & Co., P. C. 3140 Executive Dr San Angelo TX 76904-6802

Ward N. Dierschke 325-942-8984 wdierschke@yahoo.com

Reeder & Associates, PA 3339 W. Bearss Ave. Tampa FL 33618-2100

Richard Reeder 813-908-5310 rick@reeder-cpa.com

Reese Henry & Company, Inc. 400 E Main Street Ste 2 Aspen CO 81611-2919

Denise A. Jurgens 970-925-3771 daj@reesehenry.com

Regier Carr & Monroe LLP 8023 E. 63rd Place Ste 500 Tulsa OK 74133

Albert R. Denny 316-264-2335 bert.denny@rcmcpa.com

Reid Consulting, LLC 1800 Wilson Blvd Ste 128 Arlington VA 22201-6609

James W. Reid 571-257-5090 reid@reidconsult.com

Reilly, Penner & Benton LLP 1233 N Mayfair Road Ste 302 Milwaukee WI 53226-3255

Carrie Gindt 414-271-7800 cgindt@rpbllp.com

Renner and Company CPA P.C. 700 N. Fairfax Street Ste 400 Alexandria VA 22314

Hae Eun Lee 703-535-1200 hlee@rennercpa.com

Renzi, Bernardi, Suarez & Co., P.A. 587 Haddon Ave Collingswood NJ 08108-1445

Edward A. Suarez 856-858-7887 x 14 esuarez@rbscpa.com

Rexroat, Harberd & Assoc, PA PO BOX 7 Jerome ID 83338-0007

Laurie L. Harberd 208-324-2351 lharberd@cableone.net

Reynolds Bone & Griesbeck PLC 5100 Wheelis Dr Ste 300 Memphis TN 38117-4568

Alexandra L. Sinkular 901-682-2431 asinkular@rbgcpa.com

RFH, PLLC 230 Lexington Green Circle Ste 600 Lexington KY 40503

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

RHR Smith & Company, CPA's 3 Old Orchard Rd Buxton ME 049093-6402

Ronald Smith 207-929-4606 x 27 rsmith@rhrsmith.com

Ricci and Company, LLC 6200 Uptown Blvd NE Ste 400 Albuquerque NM 87110

Sandy Ricci 505-338-0803 Donna.peace@riccicpa.com

Richard A. Bowman CPA 111 E. Third Street Ste A Sweetwater TX 79556

Richar A. Bowman 325-235-4974 rbowman@rbcpa.us

Richard H. Dinolfo CPA 15 Willow Road Queensbury NY 12804-1240

Richard H. Dinolfo 518-793-9331 rdinolfo@gmail.com

Richard J. Breslin 505 S Illinois St Belleville IL 62220-2137

Richard J. Breslin 618-235-9811 tom@tomfucitocpa.com

Richard M Burriola, CPA, P.C. Lincoln Center |7800 WEST Interstate 10, Suite 505 San Antonio TX 78230

Richard M. Burriola 210-366-9430 rmb@rmburriolacpa.com

Richard W. Brewster CPA, PC 670 Superior Ct Ste 106 Medford OR 97504-6179

Richard W. Brewster 541-773-1885 rick@rwbrewstercpa.com

Richard Webb CPA, PLLC 311 W Concho Ave San Angelo TX 76903-6308

John R. Webb 325-658-5518 rwebb7489@gmail.com

Richard Winkel, CPA PO Box 91637 Portland OR 97291-0016

Richard Winkel 503-332-6750 rwinkel@winkelcpa.com

Richardson & Company, LLP 550 Howe Ave Ste 210 Sacramento CA 95825-8339

Ingrid M. Sheipline 916-564-8727 isheipline@richardsoncpas.com

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

Jennifer Hannah 303-721-6131 jhannah@richeymay.com

Riley and Company Inc. PO Box 1049 1290 N 9th Street Stroudsburg PA 18360

Soctt A. Miller 570-424-0667 smiller@rileyandcompany.com

Riney Hancock CPAs PSC 2900 Veach Rd, Ste 2 Owensboro KY 42303

Steven C Mudd 812-4230300 smudd@rineyhancock.com

Ringo & Assoc PC, CPAs 7339 Currie Road Northville MI 48168

Christine M. Ringo 248-735-2407 ringocpa@msn.com

Ritchey, Ritchey & Koontz 336 E Pitt Street Bedford PA 15522-1439

Randall Ritchey 814-623-9510 rhrcpa@hotmail.com

Ritter Tax & Accounting Services, CPA 1820 Memorial Drive Ste 201 Clarksville TN 37043

Karen S Ritter 931-647-5592 R3rutter@aol.com

Ritz Holman LLP 330 E Kilbourn Ave Ste 550 Milwaukee WI 53202-3144

Andrew C. Holman 414-271-1451 andy@ritzholman.com

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

Stephen G. Douglas 813-875-7774 sdouglas@rgcocpa.com

Rives & Associates, LLP 212 West Center Street Lexington NC 27293-1991

Evan W. Rives 336-248-8281 x 1003 erives@rivescpa.com

RJ Pile, LLC One Indiana Square Ste 1200 Indianapolis IN 46204

Jeremy C. Kopeck 317-269-3454 jkopeck@rjpile.com

RJG, A Professional Corporation 1100 W Barnette St Ste 102 Fairbanks AK 99701-4540

Arlene Koenig 907-452-4156 arlene@rjgcpa.com

RKL LLP 1800 Fruitville Pike | PO Box 8408 Lancaster PA 17604

Mark S. Zettlemoyer 717-399-1622 mzettlemoyer@rklcpa.com

RL Jennings & Associates PO Box 109 Rome GA 30162-0109

Richard L. Jennings 706-802-1945 lee@romecpa.com

RLH CPAs & Business Advisors, LLC 205 E Main Street Westminster MD 21157-5227

Harriet L Gillan 410-848-3636 harriet.gillan@rlhcpa.com

RMA Associates, LLC 1050 N Taylor St Apt 706 Arlington VA 22201-4796

Reza Mahbod 202-285-5868 r.mahbod@rmafed.com

Rob Paull, CPA, PC 2508 E Fairfield St Mesa AZ 85213-5305

Robert A. Paull 480-385-8357 rob@robpaullcpa.com

Robbin Crawford, CPA PO Box 154153 Lufkin TX 75915-4153

Robbin R. Crawford 936-634-9453 rr.crawford@yahoo.com

Robert A. Moore, CPA 8275 S Eastern Ave Ste 200 Las Vegas NV 89123-2545

Robert A. Moore 702-990-8804 robertmoorecpa@aol.com

Robert C. Alario, Certified Public Accountants, PC 75 N Main St Leominster MA 01453-5507

Karen J. Spinelli 978-534-1999 kspinelli@ralario.com

Robert C. Bezgin, CPA 802 Country Road Downingtown PA 19335-4455

Robert C. Bezgin 610-873-2288 rcbezgincpa@verizon.net

Robert D. Ben-Kori, CPA, PLLC 7214 Hadlow Dr Springfield VA 22152-3528

Robert D. Ben-Kori 703-451-9136 rmbenkori@aol.com

Robert Gregory Schichtl II 817 Parkway St Conway AR 72034-5342

Robert G Schichtl 501-336-8900 gschichtl@conwaycorp.net

Robert Lee & Associates, LLP 226 Airport Pkwy Ste 350 San Jose CA 95110

Jessica Cassinelli 408-855-6770 jcassinelli@rlallp.com

Robert W. Johnson An Accounty Corporation 6234 Birdcage Street Citrus Heights CA 95610

Mary T. Cummins 916-723-2555 rwjcpa@surewest.net

Roberto Lopez, CPA 913 E Harrison Ave Ste 18 Harlingen TX 78550-7994

Roberto Lopez 956-425-9020 roberto.lopez@robertolopezcpa.com

Roberts & McGee, CPA 104 Pine Street, Suite 710 Abilene TX 79601

Rebecca Roberts 325-665-5239 becky.roberts@rm-cpa.net

Robertson & Associates, CPAs 55 First Street, Box G, Suite 306 Lakeport CA 95453

John S. Robertson 707-263-9012 john@robertsoncpa.com

Robertson & Scherer, LLP 204 N Jackson St Kennett MO 63857-1921

Ray Grayham 573-888-4569 ray@kennettcpas.com

Robertson, Andreoli and Covington, P.C. 100 Hand Avenue Bay Minette AL 36507-4825

A. Neal Covington 251-937-5561 x 17 ncovington@racpc.com

Robin Kramer & Green, LLP 425 Commerce Drive Ste 150 Fort Washington PA 19034-2796

Steven M Green 215-641-8300 x 104 sgreen@rkgcpa.com

Robinson & Payne, P.L.L.C. 325 W Sabine St STE 8 Carthage TX 75633-2544

Rachel D. Payne 903-693-8522 rachael@robwilcpa.com

Robinson Grimes & Company PC PO Box 4299, 5637 Whitesville Rd Columbus GA 31914

Jerry J. Pease 706-324-5435 jpease@robinsongrimes.com

Robinson, Farmer, Cox Associates 530 Westfield Road Charlottesville VA 22901

Robert M. Huff 434-973-8314 rhuff@rfca.com

Robison Johnston & Patton LLP 3823 84TH ST Lubbock TX 79423-1911

William P. Patton 806-783-0268 bpatton@rjpcpa.com

Roche, Head & Associates, PLLC PO BOX 1309 Laurinburg NC 28353-1309

Carl Head 910-276-1371 chead@rha-cpas.com

Rodefer Moss & Co PLLC 185 Serral Drive Greeneville TN 37745-3067

Curtis H. Morrison 423-638-8144 cmorrison@rodefermoss.com

Rodriguez, Rivera & Toro P.S.C. PO Box 1080 Mayaguez PR 00681-1080

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

Rogers, Anderson, Malody & Scott, LLP 290 N D St Ste 300 San Bernadino CA 92401-1709

Scott Manno 909-889-0871 smanno@ramscpa.net

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

Ira D. Strassberg 212-557-5666 istrassberg@rogoff.com

Roland Roos & Company 5 E. River Park Place W. Suite 202 Fresno CA 93720-1557

Roland M. Roos 559-434-4974 roland@rooscpa.com

Roloff, Hnatek and Co. LLP 120 S Main St STE 300 Victoria TX 77901-8144

Christopher L. Culak 361-578-2915 cculak@rhcllp.com

Roman Toro & Co. CPA, PSC PO Box 3043 Yauco PR 00698

José D. Román Toro 787-856-6220 cpajosedrt@aol.com

Romer & Company, PC 2318 1st Avenue South Minnneapolis MN 55404

Craig R. Forsberg 612-872-0012 craig@romercpas.com

Romig & Associates, P. C. 4509 S 6TH ST STE 101 Klamath Falls OR 97603-4881

Thomas C. Romig 541-273-7237 tom@romigcpa.com

Ron L. Beaulieu & Company 41 Bates St Portland ME 04103-5339

Ron L. Beaulieu 207-775-1717 ronb@rlbco.com

Rose, Snyder & Jacobs LLP 15821 Ventura Blvd Ste 490 Encino CA 91436-4778

Stephane Vachon 818-461-0600 svachon@rsjcpa.com

Roselli, Clark & Associates 500 W Cummings Park Ste 3500 Woburn MA 01801-6545

Antonio Roselli 617-750-4604 troselli@roselliclark.com

Rosen, Sapperstein & Friedlander, Chartered 300 Red Brook Blvd Suite 20 Owings Mills MD 21117-5146

Richard G. Daeschner 410-581-0800 rickg@rsfchart.com

Roslund, Prestage & Company, P.C. 308 Gratiot Ave Alma MI 48801-1809

William Hirschman 989-463-6123 Bill.hireschman@rpccpas.com

Ross R. Stalcup, CPA, PC 3901 W US Highway 212 Ashland MT 59003-9404

Ross R. Stalcup 406-784-2090 rrscpa@gmail.com

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

Lewis R. Finkelstein 562-495-3325 LewF@RossiLLP.com

Rostad & English, CPAs, P.C. 9498 SW Barbur Blvd Ste 200 Portland OR 97219-5423

Michael W. English 503-977-2266 menglish@rostad-english.com

Roth & Company LLP 1428 36th St Ste 200 Brooklyn NY 11218-3714

Zacharia Waxler 718-975-5306 zwaxler@rothcocpa.com

Rotroff, Jeanson & Company, SC 385 Williamstowne, Ste 204 Delafield WI 53018

Howard Jeanson 262-303-4701 howard@rotroffjeanson.com

Rotz & Stonesifer P.C. 1134 Kennebec Dr Chambersburg PA 17201

Lynn Rotz 717-264-5961 lynn@rotzandstonesifer.com

Rouse, Rouse, Penn & Rouse, LLP 236 THE BLVD Eden NC 27288-4706

Randall R. Rouse 336-627-1323 judygrouse@embarqmail.com

Rowell, Craven & Short, P.A. 7540 Matthews Mint Hill Rd Charlotte NC 28227-7596

Ann Craven 704-545-9771 x 103 acraven@rowellcravenshort.com

Rowley & Associates PC 6A Hills Ave Concord NH 03301-4881

Eric Rowley 603-228-5400 eric@rowleyandassociates.com

Rowlson & Company, P. A. 3030 N Rocky Point Dr W Ste 820 Tampa FL 33607-6062

Justin S. Rowlson 813-931-8875 rowlsonco@aol.com

Roy R. Seiler, CPA 201 C North Tehama Willows CA 95988

Roy R. Seiler 530-934-8841 rrseiler@sbcglobal.net

Rozier, Harrington & McKay 1407 Peterman Dr Alexandria LA 71301-3433

Lee W. Willis 318-442-1608 Lee@cenlacpas.com

RR Chatters & Company, PLLC 243 West Sunset Avenue Coeur d'Alene ID 83815

Suzanne Metzger 208-415-0311 suzanne@chatterscpa.com

RRC CPA Group, PSC PO Box 801206 Coto Laurel PR 00780-1206

Eric Rosaly 787-843-5500 ylasor2000@yahoo.com

RSM Puerto Rico 1000 Calle San Roberto, Repto Oyola San Juan PR 00926-2717

Doris Barroso Vicens 787-751-6164 x 235 dbarroso@rocpr.net

RSM US LLP 4003 Raphune Hill | Suite 501, PMB 150 St. Thomas VI 00802

Brian A. Schebler 340-715-6421 brian.schebler@rsmus.com

Ruben Jimenez & Associates, P.C. 4035 Naco-Perrin, Suite 103b San Antionio TX 78217

Ruben Jimenez 210-590-2776 rjcpa@satx.rr.com

RubinBrown LLP One North Brentwood, Ste 1100 St. Louis MO 63105

Jeffrey Winter 314-290-3408 jeff.winter@rubinbrown.com

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

Robert N. Gray 301-564-3636 x 4185 rgray@rubino.com

Rucci, Bardaro & Falzone PC 919 Eastern Avenue Malden MA 02148

Salvatore P Falzone Jr 781-321-6065 x 117 salf@rbfpc.com

Rudd & Company PLLC 725 South Woodruff Avenue Idaho Falls ID 83401

Brad W. Reed 208-356-3677 bwreed@ruddco.com

Rudler, PSC 1881 Dixie Hwy Ste 200 Fort Wright KY 41011-2646

Jennifer Ratterman 859-331-1717 jratterman@rudler.com

Rukkila, Negro & Associates, CPAs, PC 310 Shelden Avenue Houghton MI 49931-2136

Peter A. Negro 906-482-6601 x 20 pete@rukkilanegro.com

Runyon Kersteen Ouellete, P.A. 20 Long Creek Drive South Portland ME 04106

Hank Farrah 207-773-2986 hfarrah@rko-cpas.com

Rushton & Company LLC PO Box 2917 Gainsville GA 30503-2917

James C Hollifield 770-287-7800 chollifield@rushtonandcompany.com

Russell CPAs 1337 Howe Ave Ste 265 Sacramento CA 95825-3339

Jason Russell 916-966-9366 jason@russellcpas.com

Russell Leigh & Associates 228 E Main Street Hoopeston IL 60942-1515

Russell Leigh 217-283-9336 rssleigh@yahoo.com

Rutherford, Taylor & Company, P.C. 2802 Washington Street Greenville TX 75401-4115

Robert lake 903-455-9252 rlake@rutherfordtaylor.com

RW Group LLC 148 W. State Street, Suite 304 Kennett Square PA 19348

Richard E. Wortmann 610-709-5046 rewortmann@rwgroupllc.com

Rynkar, Vail & Barrett, LLP 22 Jericho Tpke Ste 100 Mineola NY 11501-2937

William A. Barrett 516-747-0110 wbarrett@rynkar.com

S. Davis & Associates, P.A. 2521 Hollywood Blvd Hollywood FL 33020-6606

Shaun Davis 954-927-5900 sdavis@sdaviscpa.com

S. E. Clark & Company, P.C. 742 N Country Club Rd Tucson AZ 85716

Steven E. Clark 520-323-7774 seclarkcpa@aol.com

S. R. Snodgrass A. C. 980 National Road Wheeling WV 26003-6441

Mary C. Pockl 304-233-5030 mpockl@srsnodgrass.com

Sagebiel, Ravenburg & Schuh, P.C. 7800 W. Interstate 10 Ste 630 San Antonio TX 78230-4750

William M. Schuh, Jr. 210-979-7600 x 108 martins@srscpas.com

Sager, Swisher & Company, LLP 619 W Chestnut St Lancaster PA 17603-3410

Michael L Reiner 717-684-2077 mreiner@sagerswisher.com

Saint George Consulting, Inc. 2603 Amanda CT Vienna VA 22180-6872

David A. Bloom 703-598-8684 david.bloom@saintgeorgeconsulting.com

Saltmarsh, Cleaveland & Gund, P.A. PO Box 13207 Pensacola FL 32501

David Lister 850-435-8300 x 388 davidl@scg-cpa.com

Sammy C. Johnson CPA 4855 N Mesa Street Ste 102 El Paso TX 79912-5939

Sammy C. Johnson 915-585-2454 sammy.c.johnson@cpa.com

Sammy K. Lee P.S.C. 208 Pauline Drive Ste D Marietta GA 30061-5026

Carl D. Erwin 770-912-3080 dougerwincpa@gmail.com

Sampson, Sampson & Patterson LLP 3148 Willow Ave Ste 102 Clovis CA 93612-4773

Catherine G. Sampson 559-291-0277 ksampson@sampsoncpa.com

Samson T. A. and Associates, PLLC PO Box 91458 Washington DC 20090

Samson Afolabi 240-603-1434 safolabi@samsontacpa.com

Samuel N. Delgado CPA, PLLC 4645 S. Lakeshore Drive Ste 3 Tempe AZ 85282-7152

Samuel N. Delgado 602-692-0056 sam_delgado@hotmail.com

Sanders, Walsh & Eaton PO Box F Osterville MA 02655-1056

Michael J. Walsh 508-428-0790 Walsh1@cape.com

Sandra E. Welwood, LLC 25 Barn Rd Bridgewater CT 06752-1143

Sandra E. Welwood 860-210-8193 sewonlake@aol.com

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

John A. D’Agostino 302-737-6200 jdag@santoracpagroup.com

Santos, Postal & Company, P.C. 11 N. Washington Street, Ste 600 Rockville MD 20850

Anthony Orsborne 240-499-2040 aorsborne@santospostal.com

Sassetti LLC 6611 North Ave Ste 105 Oak Park IL 60302-1099

Aimee V. Urnikis 708-386-1433 x138 urnikis@sassetti.com

Sattell, Johnson, Appel & Co., S. C. 700 N Water St Ste 1100 Milwaukee WI 53202-4211

William Hauser 414-390-1464 whauser@sattell.com

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

Frank W. Sluter 516-338-9500 x 106 fsluter@satty.com

Saunders Company, Ltd 6008 W Cortez Street Glendale AZ 85304-3211

James H. Saunders 602-623-8660 jamesh49@aol.com

SB & Company, LLC 200 International Circle Hunt Valley MD 21030

Graylin Smith 410-584-1401 gsmith@sbandcompany.com

SBNG, PC 221 N Kansas Street Ste 1300 El Paso TX 79901-1580

Joanne K. Nugent 915-544-6770 jnugent@sbngcpa.com

Scappini & Pina, P.C. 167 Washington St Norwell MA 02061-1797

Emily Pina 781-421-3601 emily@scappinipina.com

Schafer, Tschopp, Whitcomb, Mitchell and Sheridan, LLP 986 Douglas Avenue Ste 100 Altamonte Springs FL 32714

Tom V. Whitcomb 407-875-2760 x 307 twhitcomb@two-cpa.com

Schall & Ashenfarb, CPAs LLC 307 Fifth Avenue, 15th Fl New York NY 10116

David C. Ashenfarb 212-268-2800 x 105 dash@schallandashenfarb.com

Schauer and Associates, P. C. PO Box 1808 Jamestown ND 58402-1808

Duane R Dunn 701-252-5422 d.dunn@schauercpa.com

Schechter, Dokken, Kanter, Andrews & Selcer, Ltd. 100 Washington Avenue S, Suite 1600 Minneapolis MN 55401

John Lawson 612-332-9350 jlawson@sdkcpa.com

Scheffel & Company, P. C. d/b/a/ Scheffel Boyle 143 N Kansas Street Edwardsville IL 62025-1770

Dale B. Holtmann 618-656-1206 dale.holtmann@scheffelboyle.com

Schenck SC PO Box 23819 | 2200 Riverside Dr Green Bay WI 54305-3819

David L. Maccoux 920-455-4114 david.maccoux@schencksc.com

Schettler Macy & Associates LLC 110 Country Estates Cir STE 2 Reno NV 89511-4016

Zeth M. Macy 775-624-9108 zeth@schettlermacy.com

Schlenner, Wenner & Co. 37 28th Avenue N Saint Cloud MN 56303-4242

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

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

Timothy Hennessey 314-966-2727 hennesse@stcpa.com

Schneider Downs & Co Inc 1133 Penn Avenue Pittsburgh, PA 15222-4205

Brian O'Brien 412-261-3644 bobrien@schneiderdowns.com

Schorb & Schmersahl, LLC 518 N Main Columbia IL 62236-1441

James Schmersahl 618-281-5195 jim@stcpa.com

Schowalter & Jabouri, P.C. 11878 Gravois Road Saint Louis MO 63127

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

Schreacke & Associates, PC 510 Maine St Ste 315 Quincy IL 62301-3941

Kevin P. Schreacke 217-222-2200 kevin@schreacke-associates.com

Schriver, Carmona & Company, PLLC 5805 Callaghan Rd Ste 301 San Antonio TX 78228-1129

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

Schultheis & Panettieri, LLP 210 Marcus Blvd. Hauppauge NY 11788-3701

Carol Westfall 631-273-4778 cwestfall@snpcpa.com

Schultz, Wood & Rapp, P.C. 3126 S Pickwick Pl Springfield MO 65804-3741

Kenneth J. Schultz 417-865-4333 ken@swrpccpa.com

Schutte & Hilgendorf PLLC 3140 Stillwater Drive Ste A Prescott AZ 86305-7105

Gidget S. Schutte 928-778-0079 gidgets@prescottaccountants.com

Schutz CPA, Ltd. PO BOX 1356 Hudson WI 54016

Jennifer Schutz 952-985-9702 schutzcpa@yahoo.com

Schwartz Platz & Associates 1050 Fulton Avenue Sacramento CA 95825

Kathleen Platz 916-489-1697 kplatz@schwartzplatz.com

Schwartz, Giannini, Lantsberger & Adamson, A. C. 4578 Feather River DR STE D Stockton CA 95219-6510

Philip Lantsberger 209-474-1084 phil@sfgac.com

Sciarabba Walker & Co., LLP 200 E Buffalo St Ste 402 Ithaca NY 14850-4232

David M. Stinson 607-272-5550 dstinson@swcllp.com

Sciarani & Co. 120 N Main Ste E Yerington NV 89447

James A. Sciarani 775-463-4100 jim@sciarani.com

Scinto Graziano, LLP 404 Sierra College Drive Grass Valley CA 95949

David P Scinto 530-273-3200 dave@fsa-cpa.com

Scott and Company LLP P.O. Box 8388 Columbia SC 29202

Donald Mobley 803-753-5231 dmobley@scottmcelveen.com

Scott R. Kenney 1374 Commerical Ave Ste 1 Crystal Falls MI 49920-1085

Scott R. Kenney 906-875-4393 scott@scottkenneycpa.com

Scott, Stackrow & Co., P. C. 314 Hoosick St Troy NY 12180-2073

David Pietrafesa 518-274-9081 dpietrafesa@scottstackrow.com

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

Kelly K. Miller 414-271-1700 kkmcpa@scribnercohen.com

SD Mayer & Associates, LLP 235 Montgomery St FL 28 San Francisco CA 94104-3115

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

Seachrist, Kennon & Marling, A.C. 21 Warden Run Road Wheeling WV 26003-6541

Ronnie L. Marling 304-233-0141 rmarling@skmcpa.com

Sean T. Sullivan, CPA, PC 513 Lincoln Ave Erie PA 16505-2451

Sean Sullivan 814-455-3089 seancpa@seancpa.com

Searle Hart & Associates PLLC 3395 S Holmes Ave Idaho Falls ID 83404-7981

Farrell Steiner 208-524-3880 fsteiner@searlehart.com

Seber Tans PLC 555 W Crosstown Pkwy Ste 304 Kalamazoo MI 49008-1981

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

Seefeld Lawson Moeller LLP 1610 Woodstead Ct Ste 455 The Woodlands TX 77393-1030

Debra Seefeld 281-362-9732 x 106 debra@seefeldcpa.com

Segroves & Brewer, PC 301 Elizabeth Street NE Cullman AL 35055

Scotty R. Segroves 256-737-0532 scotty@segrovescpa.com

Seim Johnson, LLP 18081 Burt Street Ste 200 Elkhorn NE 68022-4722

Darren R. Osten 402-330-2660 dosten@seimjohnson.com

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

Edward Tracy 630-954-1400 tracy@seldenfox.com

Serotta, Maddocks, Evans & Co. 701 Greene Street Ste 200 Augusta GA 30901

Harvey J. Sanders 706-722-5337 jsanders@smecpa.com

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

Michele Lose 203-2489341 x 106 mloso@sewardmonde.com

Seyfarth & Seyfarth, CPAs, PC 564 East Main St Malone NY 12953

Carl A. Seyfarth 518-483-0880 carl@seyfarthcpas.com

SF & Company, P.C. 96 S George Street Ste 350 York PA 17401

Edward E. Wagoner 717-761-0211 ewagoner@sfc-cpa.com

Shannon & Associates, LLP 1851 Central Pl S #225 Kent WA 98030

Julie E Courtney 253-852-8500 jcourtney@shannon-cpas.com

Sharpp and Company, PA 5617 NW 7th Ave Miami FL 33127-1403

Warren C. Sharpp 305-751-4551 w_sharpp@bellsouth.net

Shaw & Co., P.C. 1564 S 500 W Ste 201 Bountiful UT 84010

Justin R. Shaw 801-294-3155 x 103 justin@shaw-cpa.com

Shawn Powell Long PO BOX 1248 Hayesville NC 28904

Kimberly S. Long 828-389-8043 shawn@dnet.net

Sheila Gahagan, CPA 143 Main Street Clyde NC 28721

Sheila G. Gahagan 828-627-1040 sheila@gbapllc.com

Shelton CPAs, LLP 181 W. Professional Park Ct Bowling Green KY 42104

Jerry W. Shelton 270-842-9620 sheltoncpas@bellsouth.net

Sherbert Associates, PC 13777 Ballantyne Corporate PL Ste 325 Charlotte NC 28277-3440

William Sherbert 704-399-4455 x 102 bsherbert@sherbertgroup.com

Sherman, Barber & Mullikin 210 W 3rd Street Madison IN 47250-3339

Julia R. Barber 812-265-5312 x 228 jbarber@sbmcpas.com

Sickler, Torchia, Allen & Churchill, CPA's, PC 4071 US Route 9 Stop 1 Hudson NY 12534-4029

Victor V. Churchill 518-828-4616 vchurchill@stac-cpa.com

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

Daniel L. Veldhuizen 616-583-9444 dveldhuizen@siegfriedcrandall.com

Siegrist, Cree, Alessandri & Strauss, CPA, P.C. 20 Walnut Street Wellesley Hills MA 02481

Michael Alessandri 781-237-4620 alessandri@scascpa.com

Sikich LLP 1000 Churchill Road Springfield IL 62702

Frederick G. Lantz 630-585-8575 flantz@sikich.com

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

William W. Gore 601-442-7960 wgore@silassimmons.com

Silva & Co, LLC 500 Damonte Rancy Pkwy., Suite 852 Reno NV 89521

David E. Silva 775-624-9108 x 11 ds@smscpas.net

Simmons, Mills & Simmons PC PO Box 1098 Thomasville GA 31799-1098

Michael J. Simmons 229-226-2515 msimmons@rose.net

Simpson & Simpson CPAs 633 West 5th Street Ste 3320 Los Angeles CA 90010

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

Sinambal & Reyes, Certified Public Accountants Inc. 1071 Moreno Way Placentia CA 92870-5222

Peter Sinambal 714-270-7834 cpapetersinambal@aol.com

SingerLewak LLP 10960 Wilshire Blvd, Suite 1100 Los Angeles CA 90024

Lewis Sharpstone 310-477-3924 lsharpstone@singerlewak.com

SingletonAuman PC 1740 Main St Ste A Susanville CA 96130-4578

Clay E. Singleton 530-257-1040 csingleton@sa-cpas.com

Singleton, Clark & Company, PC 1130 Cottonwood Creek Trail | Building B, Suite 4 Cedar Park TX 78613

Preston K. Singleton 512-310-5600 preston@singletonclark.com

Sisterson & Co. LLP 310 Grant Street Ste 2100 Pittsburgh PA 15219

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

Skogen, Cometto & Associates, P.C. 104 S Wolcott, Suite 735 Casper WY 82601-2555

Roxy L. Skogen 307-234-5395 roxy@cpawyoming.com

Smith & Associates, CPAs A Professional Association 500 US Route One, Ste 102 Yarmouth ME 04096

Amanda J. Schultz Brown 207-846-8881 amanda@smithassociatescpa.com

Smith & Gesteland LLP 8383 Greenway Blvd Ste 500 Middleton WI 53562

Keith Baumgartner 608-828-3176 keith.baumgartner@sgcpa.com

Smith & Howard, P. C. 271 17th Street NW Ste 1600 Atlanta GA 30363

Sean Spitzer 404-879-3244 sspitzer@smith-howard.com

Smith & Rives, P.C. 300 S Main St Monahans TX 79756-4206

Rocky Rives 432-943-7516 rockyrivescpa@hotmail.com

Smith Dukes & Buckalew LLP 3800 Airport Blvd Ste 101 Mobile AL 36608

Mark Chapman 251-338-1437 mark@sdbllp.com

Smith Elliott Kearns & Company LLC 804 Wayne Avenue Chambersburg PA 17201

Craig E. Witmer 717-263-3910 sorndorff@sek.com

Smith Marion & Co., LLP 22365 Barton Rd Ste 108 Grand Terrace CA 92313-5038

David B. Marion 909-825-6600 x 112 dmarion@smcocpa.com

Smith, Lambright & Associates, P.C. PO Box 912 Athens TX 75751

J.W. Lambright 903-675-5674 jwl@smithlambright.com

Smith, Schafer and Associates, Ltd. 220 S Broadway Ste 102 Rochester MN 55904-6517

Jason P Boynton 507-288-3277 j.boynton@smithschafer.com

Smith, Sullivan & Brown, P.C. 80 Flanders Rd Ste 200 Westborough MA 01581-1070

Maureen L. Sullivan 508-871-7178 maureen@ssbcpa.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 Fl 4 Fairfield NJ 07004-3521

Susan T. White 973-439-7200 swhite@smolin.com

Smyth & Pyles, LLC 50 Baltimore St Fl 4 Cumberland MD 21502-3026

Todd C. Pyles 301-777-3490 tpyles@cbiz.com

Snead, Williams and Mayhew, P.L.L.C. 776 Main Street Danville VA 24541

Deborah C. Lands 434-791-3708 dlands@swcpas.com

Snow, Garrett & Company 1207 Santa Fe Dr Weatherford TX 76086

Kathy P. Williams 817-596-9301 kathy@sgwcpas.com

Snyder & Clemente 575 Pierce St Ste 400 Kingston PA18704-5795

Joseph P. Zekas 570-288-6464 joez@clementecpa.com

Snyder Cohn, PC 11200 Rockville Pike Ste 415 North Bethesda MD 20852

Steven M. Braunstein 301-652-6700 x 5531 braunsteins@snydercohn.com

Snyder Daitz & Company 1617 JFK Blvd Rm 1035 Philadephia PA 19103

Joseph P. Leonard 215-563-6141 x 12 jleonard@snyderdaitz.com

Sobel & Co., LLC 293 Eisenhower Pky Ste 290 Livingston NJ 07039

Ronald G. Matan 973-994-9494 ron@sobel-cpa.com

Solakian & Company LLC 71 Harrison Ave Branford CT 06405-3607

Michael Solakian 203-483-8115 solakian@solakiancaiafa.com

Soles, Heyn & Company, LLP 1 Atrium Cir Apt A Atlantis FL 33462-1105

Angela Soles 561-289-6416 Asoles@solesheyncpa.com

Sotolongo & Associates, P.A. 8380 SW 8TH ST Miami FL 33144-4180

Emil Sotolongo 305-776-5778 sotolongocpa@yahoo.com

Somerset CPAs, P.C. PO BOX 40368, 3925 River Crossing Pkwy FL 3 Indianapolis IN 46240-0368

Charles J. Naber 317-472-2200 cnaber@somersetcpas.com

Somerville & Company, PLLC PO Box 2096 Huntington WV 25721

Wade S.C. Newell 304-525-0301 x 17 wade.newell@s-co.com

Sonnenberg & Company, CPAs, A Professional Corporation

5190 Governor Dr Ste 201 San Diego CA 92122-2848

Leonard C. Sonnenberg 858-945-5190 lens@sonnenbergcpas.com

Sonoda & Isara LLP 1150 S Kings Street Ste 605 Honolulu HI 96814-1952

Clifford K. Isara 808-597-1337 cliff@sonodaisara.com

Sorensen, Vance & Company, P.C. 3115 E Lion Lane, Suite 220 Salt Lake City UT 84121

Tori D. Potestio 801-733-5055 torip@sorensenvance.com

South Carolina Office of the State Auditor 1401 Main St Ste 1200 Columbia SC 29201 Click here to view peer review

George Kennedy, III 803-832-8929 gkennedy@osa.sc.gov

Sovereign CPA Services 5216 Central Ave Indianapolis IN 46220-3039

Thomas C. Sovereign 317-721-1727 thomas@sovereigncpas.com

Spire Group, P.C. 220 S Orange Ave Ste 100 Livingston NJ 07039-5800

Judith L. Tutela 973-740-9100 x 16 jtutela@carrdaley.com

Spoor Bunch Franz 250 N Belcher Rd Ste 100 Clearwater FL 33765-2622

Dawn C. Simons 727-441-6829 dsimons@spencemarston.com

Squar Milner, LLP 4100 Newport Place Drive, Third Floor Newport Beach CA 92660

James A. Rotherham 858-597-4100 JRotherham@SquarMilner.com

Squire & Company, PC 1329 S 800 E Orem UT 84097-7737

Ray Bartholomew 801-225-6900 rayb@squire.com

Squyres, Johnson, Squyres & Co., L. L. P. 821 E Southeast Loop 323 Ste 100 Tyler TX 75701-9689

Charles W. Barton 903-597-2021 wayne.barton@sjscpa.com

St. Clair CPAs, P.C. 28 S. Centre Street Merchantville NJ 08003

William P. St. Clair 856-482-5600 wstclair@stclaircpa.com

Stallings & Herm, P. C. PO BOX 926 Stanton TX 79782-0926

Josh Haislip 432-756-2414 josh@stallingsandhermpc.com

Stambaugh Ness, Inc. 2600 Eastern Blvd., Ste 101 York PA 17402-2916

Krista M. Gardner 717-757-6999 kgardner@stambaughness.com

Stancil & Company 4909 Windy Hill Dr Raleigh NC 27609-4929

Diane Helms 919-872-1260 dhelms@stancilcpa.com

Stanfield & O'Dell, P. C. 3211 S Lakewood Ave Tulsa OK 74135-4934

David K. Hays 918-628-0500 DavidH@stanfieldodell.com

Start, Garcia & Stanley, LLC 3720 Decker DR Baytown TX 77520-1644

Albert Garcia 281-424-1000 agarcia@cpasgs.com

State Controller’s Office – Div. of Audits 3301 C ST Ste 700 Sacramento CA 95816-3372

Jeffrey V. Brownfield 916-324-1696 jbrownfield@sco.ca.gov

State of Alaska-Division of Legislative Audit PO Box 113300 Juneau AK 99811

Kris Curtis 907-465-3830 Kris.curtis@akleg.gov

State of Delaware - Office of Auditors of Account Townsend Bldg, 401 Federal Street Ste 1 Dover DE 19901

Tammy Smith 302-857-3925 tammy.smith@state.de.us

State of Florida – Auditor General 111 W Madison St Rm 674 Pepper Bldg Tallahassee FL 32399

Jennifer K. Blanca 850-412-2729 jenniferblanca@aud.state.fl.us

State of Illinois - Auditor General's Office Iles Park Plaza, 740 East Ash St. Springfield IL 62703-3154 Click here to view peer review

Elvin Lay 217-782-0810 Elay@auditor.illinois.gov

State of New Hampshire, Office of Legislative Budget Assistant, Audit Division State House, Room 102 107 North Main Street Concord NH 03301-4906

Stephen C.Smith 603-271-2785 Stephen.Smith@leg.state.nh.us

Stauffer & Associates PLLC 2501 N Fairway Rd Liberty Lake WA 99019-8573

Shane Cox 509-344-3200 SCox@Stauffer-cpa.com

Steensma Novotny P.L.C. 221 W Webster Ave Ste 600 Muskegon MI 49440-1292

Randall Novotny 231-728-5176 rnovotny@spncpas.com

Steirman, Whitfield and Co., P.C. P.O. Box 2069 Orange, TX 77631-2069

Joel Steirman 409-883-3350 steirman@exp.net

Stemen, Mertens, Stickler CPAs & Associates 380 S 5th St Ste 1 Columbus OH 43215-5436

Leo C. Mertens 614-224-0955 lmertens@sms-cpas.com

Stephen F. Ward, CPA, P.C. 8787 E. Pinnacle Peak Road Ste 209 Scottsdale AZ 85255

Stephen F. Ward 602-300-7022 steve@sfwardcpa.com

Stephen G. Gilland PC 707 Highway 59 N Bowie TX 76230-4244

Stephen G. Gilland 940-872-5157 sgg.cpa@sbcglobal.net

Stephen P. Glaser, CPA 1021 7TH AVE Saiint Albans WV 25177-3050

Stephen Glaser 304-564-0893 stephen@glaser-group.com

Stephens & Lawson CPA's Inc 5203 Dixie Highway Louisville KY 40216-2878

George Don Lawson 502-448-4376 gdljrcpa@aol.com

Stephenson and Warner Inc. 6731 Fountains Blvd Apt 209 West Chester OH 45069-2156

Bryan W. Boynton 513-868-8600 bboynton@stephensonwarnercpas.com

Stephenson, Gracik & Co., PC PO Box 159 West Branch MI 48661-0159

Donald W. Brannan 989-362-4491 donwb@stephensongracik.com

Stephens, Stephens & Telchik, P. C. 212 S Houston Ave LAMesa TX 79331-6238

James K. Telchik 806-872-3030 ktelchik@stephenstelchik.com

Steven F. Cundiff CPA Inc. 205 W 7th Ave Ste 201A Stillwater OK 74074-4052

Steven F. Cundiff 405-372-4822 stevencundiff@hotmail.com

Steven T Cirillo, CPA LLC 345 Kinderkamack Rd Ste C Westwood NJ 07675-1600

Steven T. Cirillo 201-666-4477 scirillo@msn.com

Stevens, Kirinovic & Tucker, PC 3511 Coolidge RD Ste 100 East Lansing MI 48823-6390

Aaron M. Stevens 517-669-1731 astevens@sktcpas.com

Stevenson CPA LLC 1613 E Montebello Ave Phoenix AZ 85016

Lisa Stevenson 602-319-9243 lisa@stevensoncpallc.com

Stewart, Beauvais & Whipple, P.C. 1979 Holland Avenue Port Huron MI 48060-1519

Paul L. Bailey 810-984-3829 pbailey@sbwcpa.com

Steyer & Co. 2000 N Clinton Street Defiance OH 43512-8214

Kenneth Boroff 419-782-1030 Ken.boroff@steyercocpas.com

Stinnett, Padrutt & Aranyosi 3465 S Arlington Rd Ste A Akron OH 44312-4702

Richard A. Schrader 330-899-1571 x 105 r.schrader@spa-cpas.com

Stone, McGee & Co. PO BOX 2828 Silver City NM 88062-2828

James M. Stone 575-538-3795 mstone@stone-mcgee.com

Stone, Rudolph & Henry 124 Center Pointe Drive Clarksville TN 37040-8408

Benjamin Carroll 931-648-4786 bcarroll@srhcpas.com

Stopp & VanHoy CPAs and Business Advisors, LLC 10425 Old Olive Street Rd Ste 101 Creve Coeur MO 63141-5940

Carl E. Stopp 314-569-3800 erics@stoppvanhoy.com

Storms Kurzer Group LLC 4 Executive Blvd Ste 201 Suffern NY 10901-8202

Michael H. Kurzer Group LLC 845-369-8851 mkurzer@stormskurzergroup.com

Stotts, Archambo, Mueggenborg & Barclay, PC 302 S Osage Ave Bartlesville OK 74003-3515

Deborah E. Mueggenborg 918-336-0008 debbie@archambofinancial.com

Stout Causey & Horning P.A. 910 Ridgebrook Rd Sparks MD 21152

Michael Young 410-403-1500 myoung@scandh.com

Stovall, Grandey & Allen, LLP 500 W. Seventh St. Suite 900 Fort Worth TX 76102-4702

Carol Allen 817-632-2500 callen@sga-cpas.com

Straley Lamp & Kraenzlein PC 5860 E Osage Ridge Ln Alpena MO 65201-8933

James E. Kraenzlein 989-356-4531 lcw@lisacwrightcpa.com

Stratagem PC 225 Union Blvd Ste 450 Lakewood CO 80228-1867

Thomas W. Swart 720-445-3404 swart@stratagemcpa.com

Strickler & Prieto, LLP 201 E Main Ste 500 El Paso TX 79901

Phillip Strickler 915-532-2901 pstrickler@cpa-sp.com

Striegel, Knobloch & Co LLC PO Box 3217 Bloomington IL 61702-3217

John J. Bellete 309-829-4303 jjb@skco.net

Strom & Associates, PC 3203 3rd Ave N Ste 208 Billings MT 59101-1945

Paul D. Strom 406-252-2765 pstromcpa@180com.net

Struss CPAs, P.C. 420 N Cedar Avenue Owatonna MN 55060-2310

Sarah M. Struss 507-451-0611 sarahstruss@jodcpa.com

Suchan & Associates, An Accountancy Corporation 3286 E Guasti Rd Ste 130 Ontario CA 91761-8646

Michele Suchan 909-781-6443 michele@suchancpa.com

Sullivan & Fengler 3031 NE 22ND ST Fort Lauderdale FL 33305-1825

Maureen P. Fengler 954-561-2826 msfengler@aol.com

Sullivan Bille, P.C. 600 Clark Rd Tewksbury MA 01876-1699

Barbara J Rowell 978-970-2900 browell@sullivanbillepc.com

Sullivan Webb, PLLC PO BOX 2745 Huntington WV 25727-2745

Bruce I. Sullivan 304-697-0565 brucesullivancpa@sullivanwebb.com

Sullivan, Powers & Co. 77 Barre Street Montpelier VT 05601

Richard Brigham 802-223-2352 spcorick@aol.com

Summers, McCrary, & Sparks, PSC 110 E Lowry Ln Lexington KY 40503-2403

Thomas S. Sparks 859-264-8785 tsparks@smscpa.com

Superstein & Superstein P.A. 3830 Hollywood Blvd Hollywood FL 33021

Rick Superstein 954-602-9100 x 103 rs@supersteincpa.com

Suplee, Clooney & Company 308 E. Broad Street Westfield NJ 07090-2122

Warren Korecky 908-354-8046 wmkorecky@aol.com

Susan D. Sanford, CPA PLLC 3303 Silver Lake Rd Traverse City MI 49684-8930

Susan D. Sanford 231-357-5092 susan.sanford@cpa.com

Sushil Sadh CPA P.C. 11 Penn Plz Ste 2202 New York NY 10001-2006

Sushil Sadh 718-225-3679 ssadh@sadhcpa.com

Suttle & Stalnaker, PLLC 1411 Virginia St E, Suite 100 Charleston, WV 25301

Chris Deweese 304-720-3107 cdeweese@suttlecpas.com

Sutton Frost Cary LLP 600 Six Flags Drive, Suite 600 Arlington TX 76011-6340

Amy L. Michie 817-649-8083 amy@sfcllp.com

Sutton Robinson Freeman & Co. PC 2727 E 21st St Ste 600 Tulsa, OK 74114-3537

Rick Freeman 918-747-7000 rfbeepers@cox.net

SVA Certified Public Accountants, S.C. 1221 John Q Hammons Drive Madison WI 53717

Douglas K. Berry 608-831-8181 x 2225 berryd@sva.com

Swanhorst & Company LLC 8400 E Crescent Pkwy Ste 600 Greenwood Village CO 80111-2842

Wendy Swanhorst 720-528-4306 wendy-swanhorst@att.net

Swartz, Retson & Co., P.C. 235 E 86th Ave Merrillville IN 46410-6206

Richard Young 219-769-3616 ryoung@swartz-retson.com

Swindoll, Janzen, Hawk & Loyd LLC 123 S Main Street McPherson KS 67460-1337

D. Scot Loyd 620-241-1826 x 238 scotloyd@sjhl.com

Szymkowiak & Associates, CPA's PC 333 International Dr Ste A2 Williamsville NY 14221-5726

Todd M. Scherrer 716-626-2626 tscherrer@szycpa.com

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