directory of member firms, september 1, 1983

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1983

Directory of Member Firms, September 1, 1983 Directory of Member Firms, September 1, 1983

American Institute of Certified Public Accountants. Division of CPA Firms

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AICPA D

IVISION FO

R CPA FIR

MS

DIR

ECTO

RY of M

ember Firm

s Septem

ber 1,1983

AICPADIVISION FOR CPA FIRMS

DIRECTORY of Member FirmsSeptember 1,1983

AMERICAN 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) 575-6366

AICPADIVISION FOR CPA FIRMS

DIRECTORY of Member FirmsSeptember 1,1983

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

PrefaceThis directory is an alphabetic listing, by state, of firms that are members of the AICPA Division for CPA Firms as of September 1, 1983. The listing shows the cities in which each firm had an office on that date.

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 1,629 firms that are members as of September 1, 1983, operate over 3,700 practice offices. Those offices are staffed by 99,600 professionals, of whom 56,800 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.

DirectoryALABAMA

Aldridge Borden & Company PCMontgomery

Arthur Andersen & CoBirmingham

Boggan & BellewMobile

Borland Benefield Crawford Webster & Jeffares PCBirmingham

Brandon Smith and JonesTuskegee

Brooke Freeman & LeeAnniston, Birmingham

Cherry Bekaert & HollandBirmingham, Mobile, Montgomery

Coopers & LybrandBirmingham

Ronald S CrimDothan

Deloitte Haskins & SellsBirmingham, Mobile

Dent Baker & McDowellBirmingham

Diamond Kelley and Company PAMontgomery

Ernst & WhinneyBirmingham, Mobile

Hullett Johnson & KellumBirmingham

L Paul Kassouf & Co PABirmingham

Lehmann Ullman and BarclayBirmingham, Greenville

Mackie Splawn Tindall & McDonaldBirmingham

McDaniel & CompanyDothan

McKean & Assoc PABayou La Batre, Chickasaw, Mobile

Morrison and SmithTuscaloosa

Moses Phillips Young & BrannonBirmingham

1

Pannell Kerr ForsterMobile

Peat Marwick Mitchell & CoBirmingham

Phillips & CoMobile

Poarch & Associates PABirmingham

Price WaterhouseBirmingham

H L Raburn & CompanyBirmingham

Touche Ross & CoBirmingham, Mobile

Wilson Price Barranco & BillingsleyMontgomery

Arthur Young & CompanyBirmingham

2

ALASKA

Bigler Kohler & ObendorfAnchorage, Fairbanks, Homer, Soldotna

Charles W Bingham Jr PCAnchorage

Coopers & LybrandAnchorage

Ernst & WhinneyAnchorage

Johnson Morgan & CoAnchorage

Rick C LarsonAnchorage

Laventhol & HorwathAnchorage

Laycock & GrundhauserAnchorage

Main HurdmanFairbanks

Peat Marwick Mitchell & CoAnchorage

Price WaterhouseAnchorage

Donald M Schulz PCAnchorage

Staley & Associates PCFairbanks

F M Strand PCAnchorage

Thomas Head & GreisenAnchorage

Touche Ross & CoAnchorage

Whitlock Carlson & AssociatesAnchorage

Williams and Von Gemmingen PCAnchorage

Arthur Young & CompanyAnchorage

3

ARIZONA

Acosta Cordova and Pittman PCPhoenix, Tempe

Arthur Andersen & CoPhoenix

James D Beaton PCTempe

Bolan Vassar & BarrowsPhoenix

Robert J BorgmannPhoenix

Coopers & LybrandPhoenix, Tucson

Cotton Parker & Johnson PCTucson

Cypert & AveryTempe

DeFoor & GradyTucson

Deloitte Haskins & SellsPhoenix, Tucson

Richard C Denen LtdPhoenix

Denious & Slayter PCPhoenix

Doxey & Karpinski LtdPhoenix

Ernst & WhinneyPhoenix, Tucson

Fox & CompanyTucson

Gallant Farrow & Greene PCPhoenix

Hahn & KasePhoenix

Henry L HarmonScottsdale

Henry & HorneCasa Grande, Chandler, Coolidge, Eloy, Lake Havasu City,

Mesa, Parker,Phoenix, Pinetop, Scottsdale, Sun City, Tempe, Tuscon

Robert E HinskeTuscon

Donald L HutchisonTucson

Jacobson Tolman & Associates PCSafford

4

Laventhol & HorwathPhoenix, Tucson

Kenneth Leventhal & CompanyPhoenix

Litzler Gardner & ContrymanFlagstaff

Main HurdmanPhoenix

Martinez Romek & Co LtdPhoenix

J McDonald & Co LtdPhoenix

Miller Wagner & Company LtdPhoenix

Moody Kubiak and NationPhoenix

Nankin Schnoll & CompanyPhoenix

Neff & CompanyPhoenix

Pannell Kerr ForsterPhoenix

Andrew D PappasPhoenix

Peat Marwick Mitchell & CoPhoenix, Tucson

Price WaterhousePhoenix, Tucson

Regier Carr Monroe & WallaceTucson

Rogers Frizzell & Senkerik PCTucson

Schulman Klock & Co PCMesa, Phoenix

Segal Hailey & Co LtdPhoenix

Siegelman & Van DerenPhoenix

Fred N Sparks JrTucson

Thompson and NordstromFlagstaff

Toback & Company PCPhoenix, Sun City

Touche Ross & CoPhoenix

Turigliatto Collins Bitner & Palm PCTucson

5

Walmsley Fitzpatrick & KellyPhoenix

Arthur Young & CompanyPhoenix

6

ARKANSASArthur Andersen & Co

Little Rock

Baird Kurtz & DobsonFort Smith, Little Rock, Pine Bluff

Brown & DeskinBentonville, Fayetteville, Springdale

Daugherty & LoweFort Smith

Deloitte Haskins & SellsLittle Rock

D C Ellis & CoLittle Rock

Ernst & WhinneyLittle Rock

Findley and JenkinsLittle Rock

Fischer and CompanyHarrison

Frazee Fox & DodgeForrest City, Little Rock

Frost & CompanyFayetteville, Harrison, Little Rock

Hollis McClain & Howell LtdDumas, Monticello, Pine Bluff

Lovett & Baer LtdLittle Rock, Star City

Peat Marwick Mitchell & CoLittle Rock

Price WaterhouseLittle Rock

Thomas & ThomasLittle Rock, Texarkana

Williams Taylor Lemons & Rodgers LtdArkadelphia, Malvern

Arthur Young & CompanyFayetteville, Fort Smith, Jonesboro, Little Rock, Springdale,

Stuttgart

7

CALIFORNIA

Ackerman & GilbertSacramento

Adams Grant White & CoOakland

Alder Green & HassonLos Angeles

Arthur Andersen & CoCosta Mesa, Los Angeles, Oakland, San Diego,

San Francisco, San Jose

Anderson Alford & RitterIrvine, Temecula

Orlando J Antonini PCSan Francisco, Santa Rosa

Apodaca Finocchiaro & CoNewport Beach, Pasadena

Arias and FitzgeraldSan Diego

Atherton Ludlow & SchonhoffModesto, Oakdale

Charles D Bailin Accountant PCSalinas

Baker Roberts & HaasMonterey Park

Barbich Longcrier & CompanyBakersfield

Aaron Barlev & CoEncino

Bartlett Pringle & WolfSanta Barbara

Bash Gesas & CoBeverly Hills

James L Belt ACMount Shasta

Grant Bennett Accountants PCSacramento

Benneyan Morris Crookshanks & SpragueLindsay, Visalia

Benson & NeffBurlingame, San Francisco

Bierman Solomon Ross Petrick & CaldwellWoodland Hills

Bowman & CompanyStockton

Boyle Cowan & CoOakland

Brandon & Tibbs Accountants PCFresno, Monterey, Salinas, Watsonville

8

Brigante & Johnson ACTorrance

Brooks Stednitz & Rhodes ACSan Jose

E Keith BrownSan Jose

Brown & Cold ACLafayette

Peter C Brown ACBakersfield

Lois A BrozeySan Diego

Bunn Coberly & GaneSan Francisco

Timothy E Carlson PCWalnut Creek

Carpenter Kuhn & Sprayberry ACBakersfield, Ridgecrest

Stanley M Carrothers ACSacramento

Clinton Peer ACSan Jose

Cohee Crisell & CoLong Beach

Cohen Graff & CoSan Francisco

J H Cohn & CompanySan Diego

Patrick F CollinsPasadena

Comins Schenkelberg & Weiner IncSherman Oaks

Conrad & AssociatesNewport Beach

Coopers & LybrandLos Angeles, Newport Beach, Oakland, Palo Alto,

Sacramento, San Diego, San Francisco, San Jose

Coppa & Fisher IncNorwalk

Cornelius & CompanyDixon, Sacramento, Yoba City

Cothran & Johnson ACOakland

Edward W CutterSherman Oaks

Daniells Phillips Vaughan & BockBakersfield

9

Davidson & McKinley PCLos Angeles

Deloitte Haskins & SellsCosta Mesa, Hollister, Los Angeles, Oakland, Sacramento,

Salinas, San Diego, San Francisco, San Jose

J R Deputy ACMission Hills

Donoho Cohn & CoSacramento

John Donovan CoLodi

Eadie and PayneOntario, Redlands, San Bernardino

Earnhardt Locke Kasal & RahmLos Angeles

Robert L Eichel ACPasadena

H K Eisenberg and CompanySan Francisco, Santa Rosa

Ernst & WhinneyCentury City, Fresno, La Jolla, Long Beach, Los Angeles,

Newport Beach, Oakland,Riverside, Sacramento, San Diego, San Francisco, San Jose

Erwin & Mendenhall ACNapa

John F Forbes & CoLos Angeles, Napa, Oakland, Sacramento, San Diego, San

Francisco, San Jose

Fox & CompanyBakersfield, Fresno, Los Angeles, Modesto, Newport Beach,

Oakland, San Rafael, Stockton, Whittier

Frank Rimerman & CoBurlingame, Palo Alto

Stuart F FraseNewport Beach

Frazer and TorbetBellflower, Chino, City of Industry, Los Angeles

S J Gallina & CoOakland, Sacramento

Gandy Scott Tollefson & CoRedding

Gish Seiden & SheronLos Angeles, North Hollywood

Glenn & Thomas ACEmeryville

John D Goddard ACSan Bernardino

Alexander Grant & CompanyLos Angeles, Newport Beach, Sacramento, San Francisco,

San Jose, Van Nuys

10

Graubart and CoAnaheim

Greene Nakahara & Arnold ACOakland

Davis Hammon & CoOroville, Susanville

Hanson Rotter & AssociatesCarmel

Harb Levy & WeilandSan Francisco

Hart Chester Eng & CompanyPalo Alto

Hayes Perisho and McCarthy IncSunnyvale

Hayman Darnell and BresenoffEl Cajon, San Diego, Tustin

Hemming Morse IncSan Francisco, San Mateo, Santa Clara

Herndon NelsonSacramento

Hills Renaut Homen & McCormick ACFresno

Hood and StronaPalo Alto, San Francisco, Walnut Creek

Hutchinson and BloodgoodEl Centro, Glendale, San Diego, Watsonville

Glenn Ingram & CompanySan Francisco

Ippolito & Hanika ACSan Jose

Irelan ACSan Francisco

Irwin and Coffie Accountants PCLos Angeles

Johnston Gremaux & RossiWalnut Creek

Jones & Marzluft ACDanville

Kellogg & Andelson ACLos Angeles

Kelly Tama & Shiftman ACSan Francisco, Walnut Creek

Kemper CPA GroupAtwater, Modesto, Turlock

David C KennedySan Bernardino

Knight Towle Sage & JohnsonSan Luis Obispo

11

Krohn and BissonSan Francisco

Lapp Fateh Myers & Gallagher AccountantsSanta Maria

Jerome A Laska ACWalnut Creek

Lautze & Lautze ACSan Francisco, San Jose

Laventhol & HorwathCosta Mesa, Los Altos, Los Angeles, San Diego,

San Francisco

Kenneth Leventhal & CompanyLos Angeles, Newport Beach, San Diego, San Francisco

Levin Cooper Spiegel & CoLos Angeles

Levitz Zacks & Ciceric Accountants IncSan Diego

Lindquist von Husen & JoyceSan Francisco

Linkenheimer Hebrew Cooper & KerrNovato, Santa Rosa

London & LewinsonLos Angeles

Lund & GuttryPalm Springs

A Dean Lynn ACTarzana

Maches and Baughman ACSan Diego

Maidy Lederman & CoLos Angeles

Main HurdmanFresno, Los Angeles, Newport Beach, Sacramento,

San Francisco, San Jose

Mann Judd LandauBeverly Hills, San Francisco

Martin Werbelow & CoPasadena

Matson and Isom ACChico, Oroville

McGIadrey Hendrickson & CoAnaheim, Arcadia, Colton, San Diego

McGowan Thompson & StarlinSanta Barbara

John R McKean Accountants PCSan Francisco

McKeehan Hallstein Kendall & WarnerLos Angeles, Newport Beach

12

Charles W Metcalf ACSan Jose

J D MillerVallejo

Miller Roos Guerrero & CoSan Diego

Moody Kubiak and NationSan Diego

Bruce S Morrison ACSan Jose

Moss AdamsCosta Mesa, Los Angeles, San Francisco, San Jose

Murchison & MarekLong Beach

Jeremiah K MurphyFort Bragg

Marvin N Nathan Accountants IncSan Francisco

Odenberg Ullakko & CoSan Francisco

Oppenheim Appel Dixon & CoLos Angeles, Newman, San Francisco

Pannell Kerr ForsterLos Angeles, Newport Beach, San Diego, San Francisco, Woodland Hills

Richard E PearsonArcadia, Glendale, Los Angeles

Peat Marwick Mitchell & CoLong Beach, Los Angeles, Newport Beach, Oakland,

Sacramento, San Diego, San Francisco, San Jose, San Mateo, Woodland Hills

Julius PerlerLos Angeles

George Peterson & CoLa Jolla, Vista

Pfanner & Tate ACAuburn, Orland, Sacramento

Poole Rasmussen Accountants IncSanta Ana

Jo Ann Ritko PozziPetaluma

Price WaterhouseBakersfield, Century City, Fresno, Los Angeles, Newport

Beach, Oakland, Riverside, Sacramento, San Diego, San Francisco, San Jose, Walnut Creek, Woodland Hills

Quezada Navarro & CoLos Angeles, San Diego, San Francisco

Raikow & Lewis ACWoodland Hills

13

Richard & HedrickSanta Monica

Rooney Ida Nolt and AhemOakland, Sacramento

Sappington Simmons & HopkinsonSan Jose

Satin Tenenbaum Eichler & ZimmermanLos Angeles, San Francisco

Seidman & SeidmanBeverly Hills, San Diego, San Francisco

Sharpe & Davis ACIrvine, Norwalk

Sheldon Solomon ACOrange

Frederick A Steele PCWillits

Steres Alpert & CarneSan Diego, Solana Beach

Sterman Higashi & Ortiz ACSanta Ana

Strand Wolfe & LuttonOxnard

Tammi & SandersCameron Park, Placerville

Temkin Ziskin Kahn & MatznerBeverly Hills

Tenney Wade & SeidlingerEl Cajon, San Diego

Ian Thomson ACPalo Alto

S Edward Tomaso Accountants IncPasadena

Touche Ross & CoFresno, Los Angeles, Newport Beach, Oakland, Sacramento,

San Diego, San Francisco, San Jose

Vilmure Peeler & BoucherWestminster, Whittier

Weber Lipshie & CoLos Angeles

West Johnston Turnquist & SchmittSan Diego

Clarence WhiteRichmond

Ray V Willardson & CoSan Diego

Leonard W Williams PCSunnyvale

14

Willis ACPittsburg

Windes & McClaughry ACCosta Mesa, Long Beach

Arthur Young & CompanyBeverly Hills, Costa Mesa, Fresno, Los Angeles, Oakland,

Sacramento, San Diego, San Francisco, San Jose

15

COLORADOJulie K Affleck

Denver

Affleck Businga & AssocDenver

Arthur Andersen & CoDenver

Anderson & WhitneyFort Collins, Greeley

Anderson Doty & CompanyFort Morgan

Ashby Armstrong & CoDenver

Becker Herrick & Co IncPueblo

Bjorlow & AssociatesColorado Springs

Bondi & CoDenver, Granby

Brock Cordle and AssociatesBoulder, Fort Collins, Longmont

Brockmann Armour & CoDenver

William A BrydenGolden

J Braxton Carter & CoColorado Springs

Chadwick Steinkirchner Davis & Co PCGrand Junction

Chervenak & Associates PCBoulder, Denver

Clifton Gunderson & CoDenver

Combellick O’Connor & Reynolds IncEnglewood

Cooper Haugen & CoEnglewood

Coopers & LybrandDenver

Cordle & Co IncLittleton

Crimond Farmer & CoLamar

Dalby Wendland & Co PCGlenwood Springs, Grand Junction, Montrose

Deloitte Haskins & SellsColorado Springs, Denver

16

Dollarhide & SchwartzGreeley

Erickson Hunt & Spillman PCFort Collins

Ernst & WhinneyDenver

Fleming Tempas & CoEnglewood

Fox & CompanyColorado Springs, Denver, Grand Junction

Garren Stanifer & Ross IncPueblo

Geis & Company PCDenver

Glenn & VagneurColorado Springs

Alexander Grant & CompanyDenver

Grimsley White & CompanyLa Junta, Pueblo, Rocky Ford

Grothe Roper & CoFort Collins

Gustafson Crandall Sanden & DuncanColorado Springs

Anthony Haas & CompanyEnglewood

Hamma and NelsonDenver

John M Hanson & CompanyDenver

J F Harms & Associates IncLakewood

Hein + AssociatesDenver

Reese H Henry & Associates IncAspen

Hines Condon & ZarlengoArvada, Longmont

Hunter & Associates PCBoulder, Greeley, Gunnison

Hutchison Hugins and PhilipsCortez, Durango, Pagosa Springs, Telluride

Idelberg & HayesDenver

Fred R Johnson PCLakewood

Kosmicki & CompanyGreeley

17

Kruchten and CompanyDenver, Fort Collins

Kuehn Smith & CoDenver

Lambert Leach and CoFort Collins, Longmont

Laventhol & HorwathDenver

Lehman Butterwick & Company PCDenver

Levine Hughes & Mithuen IncDenver, Pine, Strasburg

R M LiittjohannFort Morgan

Main HurdmanDenver

Matthews Tschida and Associates PCColorado Springs

McDonald Holligan & McPherson IncColorado Springs, Pueblo

McGIadrey Hendrickson & CoDenver

McMahan Armstrong & Olsen IncLeadville, Vail

Miller and McCollomDenver

Morgan Roe & Co PCEvergreen

Neff & CompanyEnglewood

Olson Shultz & Flowers PCDenver, Lakewood

Oppenheim Appel Dixon & CoDenver

Pannell Kerr ForsterDenver

Peat Marwick Mitchell & CoDenver

Pedicord Krause & Brown PCDenver

Pomeranz Zepelin & Co PCDenver

Price WaterhouseDenver

Pyle and AssociatesFort Morgan, Sterling

Rhode Scripter & AssociatesBoulder

18

Rodriguez Roach & AssociatesDenver

Schneider & ShusterDenver

Schulz and CompanyColorado Springs, Denver

Schumacher Beichle & Associates IncEnglewood

Scullion Beekmann & CompanyDenver

Seidman & SeidmanDenver

Sigman Neuman & CompanyDenver

Jonathan M SmithDenver

Strait Kushinsky & CompanyColorado Springs

Taylor Schmitz & Waidler IncBoulder

Terry Johnson & Co IncDenver

Thompson & Hoover IncorporatedGreeley

Touche Ross & CoColorado Springs, Denver

Van Schooneveld & Co IncDenver

Wendell Walker & Assoc PCBoulder

Rosemary E Weiss & CompanyDenver

Wenner Silvestain and CompanyDenver

Yale and Seffinger PCDenver

Yanari Watson Lyons & Co PCDenver, Frisco

Arthur Young & CompanyDenver

19

CONNECTICUTAllingham Josselyn & Company PC

Danbury

Arthur Andersen & CoHartford, Stamford

Blum Shapiro & Co PCWest Hartford

Capossela Cohen Engelson & Colman PCBridgeport, Norwalk

Caracansi and Company PCDanbury

Cohen Rosenfeld & LiebermanHartford

Cole Frago Cusick Chestler & CoHartford

Coopers & LybrandHartford, Stamford, Waterbury

Deloitte Haskins & SellsHartford, New Haven, Stamford

Ernst & WhinneyHartford, New Haven, Stamford

Farrar Germain & CompanyBridgeport

John D FitzsimmonsDanbury

Stephen J FogartyDanbury

Milton H Friedberg Smith & CoBridgeport

Michael A GoldblattNorwich

Martin Gottesdiener & CompanyNew London

Edward Isaacs & CompanyStamford

Isenstadt and Levene PCNew Haven

Walter C King Associates PCWestport

Konowitz Kahn Rashba & Leibowitz PCNew Haven

Kostin Neistat Ruffkess Ratner & GerrolWest Hartford

F Robert LaSaracinaNorwich

Laventhol & HorwathBridgeport

20

Lenkowski Lonergan & CoWaterbury

Milton R LondonStamford

Macare DeCaprio and Cusano PCBranford

Main HurdmanDanbury, Stamford

Pacowta Fournier & Maunsell PCSouthbury, Waterbury

Pannell Kerr ForsterHartford

Peat Marwick Mitchell & CoHartford, Stamford

Price WaterhouseBridgeport, Hartford, Stamford

Puleo & Spitzbard PCHamden

M L Reiner & CoDarien

Renkert & MarienNorwich

Rosen Lassoff & Flaster PCHartford

Rusconi Cahill & Larkin PCHartford

Schnidman Barron & Company PCHartford, Vernon

Brian F SmithWest Haven

Spitz Sullivan Wachtel & FalcettaHartford

Touche Ross & CoHartford, Stamford

John H Venman & CoBridgeport

Stephen WeinsteinGuilford

Weinstein & Anastasio PCWoodbridge

Whittlesey & Hadley PCHartford, Lakeville, New Canaan

Arthur Young & CompanyHartford, Stamford

21

DELAWARE

Belfint Lyons & Shuman PAWilmington

Deloitte Haskins & SellsWilmington

Faw Casson & CoDover, Georgetown, Rehoboth

Peat Marwick Mitchell & CoWilmington

22

DISTRICT OF COLUMBIA

Arthur Andersen & CoWashington

Ashby Armstrong & CoWashington

Beers and CutlerWashington

Bond Beebe Barton & Muckelbauer PCWashington

Millard T Charlton & Associates CharteredWashington

Coopers & LybrandWashington

Deloitte Haskins & SellsWashington

Ernst & WhinneyWashington

Fox & CompanyWashington

Frank Stefanou & CompanyWashington

Feyissa GheneneWashington

Godick + CompanyWashington

Alexander Grant & CompanyWashington

Haggerty Lampich & LewisWashington

M B Hariton and CompanyWashington

Kaufman Davis Ruebelmann Posner & KurtzWashington

Kershenbaum Abel Kernus and WychulisWashington

Laventhol & HorwathWashington

Leopold & LinowesWashington

Kenneth Leventhal & CompanyWashington

Lucas Tucker & CoWashington

Main HurdmanWashington

Jack Martin & Co PCWashington

23

McGrow Pridgeon & Company PAWashington

Miller Roos Guerrero & CoWashington

Mitchell Titus & CoWashington

Naron & Wagner CharteredWashington

Pannell Kerr ForsterWashington

Peat Marwick Mitchell & CoWashington

Price WaterhouseWashington

Barbara PrinceWashington

Quezada Navarro & CoWashington

Seidman & SeidmanWashington

Stewart Benjamin & Brown PCWashington

Taylor Washington & Associates PCWashington

Touche Ross & CoWashington

Watson Rice & CoWashington

Arthur Young & CompanyWashington

24

FLORIDAAhearn Jasco & Company

Pompano Beach

Arthur Andersen & CoFort Lauderdale, Jacksonville, Miami, Orlando, Tampa

Bamberg Superstein & Associates PAMiami

Bella Hermida Gillman & CompanyPlant City, Tampa

Dale BlocherPalm Beach

Bramlett Cornelius & CulpepperJacksonville

Carter Belcourt & Atkinson PALakeland

Cavanaugh & CoSarasota

David J CharlesMiami

Cherry Bekaert & HollandClearwater, Fort Lauderdale, Orlando, St Petersburg,

West Palm Beach

Colley Trumbower & HowellOrlando

Concannon Gallagher Miller & CoSt Petersburg

Contreras & CompanyMiami

Coopers & LybrandBoca Raton, Fort Lauderdale, Fort Myers, Jacksonville,

Miami, Naples, Orlando, Punta Gorda, Tampa, West Palm Beach

Cuthill & EddyWinter Park

Dwight Darby & Company PATampa

Davis Monk Farnsworth & CompanyChiefland, Gainesville, Palatka, Starke

Davis Presser & LaFayeJacksonville

Deloitte Haskins & SellsFort Lauderdale, Jacksonville, Miami, Orlando, Tampa, West Palm Beach

Conrad G Demro JrOrlando

Dobson Bjerning Hoyman Duffey & OswaltMelbourne, Merritt Island, Titusville

Dupree Camputaro & WestonDaytona Beach

25

Edwards Berger Harris and CompanyFort Pierce, Vero Beach

Eisner & LubinMiami, West Palm Beach

Ernst & WhinneyBoca Raton, Fort Lauderdale, Jacksonville, Miami, Orlando, Tampa, West Palm Beach

Evans Parrish & FiskLakeland, Winter Haven

Fairall Quindt Inc PCClearwater

Forness Graham & Cottrill PAOrlando

Fox & CompanyFort Lauderdale

Frazee Thomas and TateWest Palm Beach

Geller Ragans James Oppenheimer & CreelOrlando

Alexander Grant & CompanyFort Lauderdale, Miami, Pensacola, St Petersburg, Tampa

Hacker Johnson & JacobsenTampa

Hagen Palen & Co PAFort Myers

Hoch Frey & ZugmanBoca Raton, Fort Lauderdale

Holjes and David PADunedin

Israeloff Trattner & CoHollywood

Thomas E Jennings & Company PAWinter Haven

Kaufman Rossin & CoMiami

Kemper CPA GroupIndialantic, Palm Bay

Koch Zelko & Co PAHollywood

Koivu Ruta & Felsing PALongwood, Orlando

Lamn Gordon & KrielowPalm Beach Gardens

Laventhol & HorwathAltamonte Springs, Coral Gables, Orlando, Palm Beach,

Tampa

Kenneth Leventhal & CompanyCoral Gables

26

London Witte & CompanyFort Lauderdale

Main HurdmanClearwater, Fort Lauderdale, Miami, St Petersburg/Tampa

Bay

Mann Judd LandauMiami

May Zima & CoDaytona Beach, Tallahassee, Tampa, Titusville, West Palm

Beach

McKean Paul Chrycy Fletcher & CoMiami

McMillen Tomlinson & Weinstein PAWinter Park

Rex Meighen & CompanyTampa

Mesh Dick Cherkas & Co PACoral Gables, Key Largo

Brent Millikan & CoNew Smyrna Beach

James Moore & CoDaytona Beach, Deland, Gainesville, Tallahassee, Williston

Nowlen Holt Miner & KiskerBelle Glade, West Palm Beach

O’Haire Moran & Williams ChtdVero Beach

Oppenheim Appel Dixon & CoFort Lauderdale, Miami

Osburn Henning & CompanyOrlando, Winter Garden

Pannell Kerr ForsterFort Lauderdale, Miami, North Palm Beach, Orlando, Sarasota

Peat Marwick Mitchell & CoFort Lauderdale, Jacksonville, Miami, Tampa

Peed Knudsen & CoFort Lauderdale

Price WaterhouseFort Lauderdale, Jacksonville, Miami, Orlando, St Petersburg, Tampa, West Palm Beach

Probe Batson & Co PAFort Myers

A M Pullen & CompanyFort Lauderdale, Gainesville

Purvis Gray and CompanyGainesville, Ocala

Rachlin & CohenCoral Gables, Fort Lauderdale

27

Rich Levine Karpel & CoCoral Gables

Ringel Heeb & CoFort Lauderdale

William Roberts & Company PASt Petersburg

Sanson Kline Jacomino and CompanyMiami

Sandra S Schmidt CharteredBoca Raton

Schmidt Raines Trieste Dickenson Adams & Co ChtdBoca Raton

Seidman & SeidmanMiami, Orlando

Smoak Davis & NixonJacksonville

Spear Safer & CoFort Lauderdale, Miami

Touche Ross & CoBradenton, Jacksonville, Miami, Orlando, Sarasota, Tampa

T Michael TuckerBlountstown

Valdes McLain Pratt & CoBradenton, Sarasota, Sun City Center

Vestal & Chesser PAOrlando

Wells and StanleyPalatka

Wheeler McCalla & Co PAPompano Beach

Whitcomb Christopher Smith & Gentile PABradenton

Williams Cox Weidner & CoxMarianna, Tallahassee

Wynn Dexter & Sampey PAOrlando

Arthur Young & CompanyFort Lauderdale, Jacksonville, Miami, Orlando, Tampa

28

GEORGIA

Abbott Jordan & KoonLagrange, Manchester

Arthur Andersen & CoAtlanta

Bearden & Smith PCAtlanta

Berman Mills & Company PCAtlanta, Dublin, Lyons

Blackwell Poole & CoAtlanta

Brandon Rackley & CoValdosta

Brandon Smith and JonesAtlanta

Bryant and CompanyEast Point

Cherry Bekaert & HollandAtlanta, Augusta

Clifton Gunderson & CoAtlanta

Collins & CompanyMarietta

Connally Pechter and Company PCAtlanta, Douglasville

Coopers & LybrandAtlanta

Davis and UpchurchAtlanta

Joseph Decosimo and CompanyDalton

Deloitte Haskins & SellsAtlanta

Ellard & HudsonGainesville

Ernst & WhinneyAtlanta, Columbus

Fox & CompanyAtlanta

Jack F Gamel PCDouglasville

Garrett Sullivan & Company PAAtlanta

Gladney & Hemrick PCAtlanta

Alexander Grant & CompanyAtlanta

29

Haynes Moore VanLandingham & FinneyRome

Hendry & Bailey PCDalton

Hirsch Babush Neiman & KornmanAtlanta

Holland Shipes Bennett ThrasherAtlanta

Hopkins Nichols & Associates PCDublin, McRae

Jones and KolbAtlanta

Laventhol & HorwathAtlanta

Main HurdmanAtlanta

Mann Judd LandauAtlanta

Donald R MaplesAtlanta

Mauldin & JenkinsAlbany, Griffin, Macon

May Zima & CoAtlanta

Fred A Mayfield & CompanyDalton

McMullan and CompanyAtlanta

Metcalf Frix & CompanyAtlanta

Pannell Kerr ForsterAtlanta

Peat Marwick Mitchell & CoAtlanta

Price WaterhouseAtlanta

A M Pullen & CompanyAtlanta

Schell & HoganBrunswick, Hinesville

Seidman & SeidmanAtlanta

Smith and Howard PCAtlanta

Smith and Raab PCDecatur

Stewart Giles & Company PCValdosta

30

Tauber and Balser PCAtlanta

Thompson and Reed PCAtlanta

Touche Ross & CoAtlanta, Marietta

Vickers & ThomasHawkinsville

Windham Brannon & CoAtlanta

Arthur Young & CompanyAtlanta

31

HAWAIIArthur Andersen & Co

Honolulu

Coopers & LybrandHonolulu, Maui

Deloitte Haskins & SellsHilo, Honolulu, Wailuku

Ernst & WhinneyHonolulu

Alexander Grant & CompanyHonolulu

Katz & CoKailua-Kona

Maidy Lederman & CoHonolulu

Main HurdmanHonolulu

Hideo Matsushita IncWailuku

Pannell Kerr ForsterHonolulu

Peat Marwick Mitchell & CoHonolulu

Price WaterhouseHonolulu

Touche Ross & CoHonolulu

Arthur Young & CompanyHonolulu

32

IDAHOEdward R Allen Chartered

Caldwell

Arthur Andersen & CoBoise

Fritz Beaumont CharteredBoise

Christie Weyen & Co PSCoeur d’Alene

Coopers & LybrandBoise

M T Deaton & Co CharteredPocatello

Dodds Hyatt and CompanyTwin Falls

Ellis & AssociatesBoise

Ernst & WhinneyBoise

Evans Condie & HolmsteadFiler, Twin Falls

Fox & CompanyBoise

Hayden Ross Pilcher & JonesMoscow

Leforgee Rogers and EvansJerome, Twin Falls

Magnuson McHugh and Company PACoeur d’Alene, Sandpoint

McMurtrey Watt & CompanyBoise, Mtn Home

O’Brien Simmons & CompanyBoise

Pannell Kerr ForsterLewiston

Presnell Gage & CoLewiston, Moscow

Rudd DaBell Hill & CallIdaho Falls, Rexburg

Schoedel & SchoedelSandpoint

Seamons Bancroft Smith & Cook PCJerome, Sun-Valley, Twin Falls

Smith Bailey & CoNampa

Snow Waldron & BrownBuhl, Twin Falls, Wendell

33

Tonkin & Associates CharteredBoise

Touche Ross & CoBoise

34

ILLINOIS

Altschuler Melvoin & GlasserChicago

Arthur Andersen & CoAurora, Chicago, Northbrook, Oak Brook, Olympia Fields,

Rolling Meadows

M J Berger & CompanyNorthfield

Checkers Simon & RosnerChicago

Clifton Gunderson & CoChampaign, Chicago, Danville, Joliet, Macomb, Peoria,

Springfield, Sterling, Waukegan

Coopers & LybrandAurora, Chicago, Rockford

William R Corren & Co PCNorthbrook

Deloitte Haskins & SellsChicago, Springfield

Doty Jarrow & CoChicago, Palatine

Dunbar Breitweiser & CoBloomington, Pontiac

Egert Marder & Co LtdChicago, Glenview

Ernst & WhinneyChicago, Springfield

Evans Gries & CompanyAddison

Fields and FieldsChicago

Fox & CompanyChicago, Elgin

Friedman Goldberg & MintzLincolnwood

Gleeson Sklar & SawyersChicago, Elgin, Oak Brook

Goldberg Geiser & Co LtdChicago

Goldstein Mailer & Pierce LtdChicago

Alexander Grant & CompanyChicago, Rolling Meadows, Waukegan

Graves & Graves PCDecatur

Guthoff & Company LtdBloomington

35

Heinold-BanwartPeoria

Henning Strouse Jordan & CompanyBloomington

Hutton Nelson & McDonaldOak Brook

Glenn Ingram & CompanyChicago, Wheaton

Katch Tyson & CompanyChicago

Kemper CPA GroupCarbondale, Carmi, Chillicothe, Harrisburg, Lawrenceville, Mt

Carmel, Mt Vernon,Newton, Olney, Robinson, Salem, Tuscola

Kerber Eck & BraeckelSpringfield

Kesler & Co LtdDanville, Urbana, Watseka

Kupferberg Goldberg & NeimarkChicago

Laventhol & HorwathCarbondale, Chicago, Springfield

London Witte & CompanyChicago

Main HurdmanChicago, Decatur

May Lambert & King PCClinton, Decatur, Monticello

McGIadrey Hendrickson & CoChampaign, Crystal Lake, Galesburg, Joliet, Moline, Peoria,

Rock Island, Rockford, Schaumburg, Springfield

Miller Cooper & Co LtdSkokie

Morrison & Morrison LtdChicago

Mueller Hillsman & CoChicago, Elgin, St Charles

Mulcahy Pauritsch & Co LtdHinsdale, Orland Park

Murphy Hauser O’Connor & QuinnChicago

Newman Schuman & SimonChicago

Nykiel Carlin & Co LtdSchaumburg

O’Connor Brooks & CoStockton

Oakley Gethmann & Ostrand LtdChicago, Evanston

36

Oppenheim Appel Dixon & CoChicago

Ostrow Reisin Berk & Abrams LtdChicago, Joliet, Kankakee

Pannell Kerr ForsterChicago

Patterson Cameron & LondriganSpringfield

Peat Marwick Mitchell & CoChicago, Decatur, Oak Brook, Peoria, Rockford, Schaumburg

Price WaterhouseChicago, Oak Brook, Peoria

Robbins Baer Baygood & Telpner CharteredChicago

Philip Rootberg & CompanyChicago

Arnold N Schorn & CoChicago

Seidman & SeidmanChicago, Rockford

Selden Fox and Associates LtdOak Brook

H G Siepert & CompanySycamore

Sikich Gardner & CoAurora, Springfield

Silvertrust Chulock & StewartSkokie

Sleeper Nalefski & CatlinDecatur

Stefo Madoch & Co LtdDes Plaines

Touche Ross & CoChicago

Veatch Rich & Nadler CharteredNorthbrook

Volpe & McConnachie LtdWheaton

Weiss & CompanyNorthfield

Wolf & Company MidwestChicago, Downers Grove, Elmhurst

Yapelli Ketchmark PCCrystal Lake

Arthur Young & CompanyChicago, Springfield

37

INDIANA

Arthur Andersen & CoIndianapolis

Baden Conrad Gage & SchroederFort Wayne, Kendallville

Bell Ent & Associates PCIndianapolis

Blue & CoIndianapolis, Rensselaer, Seymour

Cole J Brandenburger ACColumbus

Cloyd Hamilton and CompanyGeorgetown

Coopers & LybrandElkhart, Fort Wayne, Indianapolis, South Bend

Crawford Birk Bell & CoulterGreenwood, Indianapolis

Crowe Chizek and CompanyElkhart, Indianapolis, Michigan City, South Bend

David Culp & CoFort Wayne, Huntington

Deaton Buechlein Brough & CoJasper, Salem

Deloitte Haskins & SellsIndianapolis

Kenneth DuFon & CompanyHighland

Dulin Ward & DeWald IncFort Wayne, Marion

Dunbar Cook & Shepard IncIndianapolis

Ernst & WhinneyFort Wayne, Indianapolis, South Bend

Girardot Strauch & Cox PCLafayette

Greene & Company IncBloomington, Linton

Harding Shymanski & CompanyEvansville, Tell City

Albert V Hinton JrLaPorte

Holdeman Chiddister & CoElkhart, Goshen, Warsaw

Kemper CPA GroupConnersville, Greenfield, Vincennes, Washington

Kimmerling Myers & Co IncIndianapolis

38

Klemme Blue & CoLafayette

London Witte & CompanyIndianapolis

Lysaught Salmon and Company IncMichigan City

Main HurdmanIndianapolis

McGIadrey Hendrickson & CoElkhart, Indianapolis, South Bend

McQueen & BoyerBremen, Plymouth, Rochester, Winamac

Monroe Shine & Co IncBedford, New Albany

Geo S Olive & CoCarmel, Evansville, Fort Wayne, Indianapolis, Merrillville,

Muncie, Richmond, Valparaiso

Oyler Matchette & CompanyMarion

Peachin Schwartz & Co IncIndianapolis

Peat Marwick Mitchell & CoIndianapolis, South Bend

Roy J Pile & CompanyIndianapolis

Prall & Company IncBloomington, Indianapolis

Price WaterhouseIndianapolis, South Bend

Rea Gross Logan & Co IncMarion, Wabash

Sackrider & Company IncTerre Haute

Sanders and Company ACEvansville

Seidman & SeidmanEvansville

Stauffer & CompanyElkhart, Goshen, Shipshewana

Umbach & VowellsEvansville, Princeton

Whipple & Company PCIndianapolis

Wyatt & Elaman Associates PCBoonville, Tell City

Arthur Young & CompanyIndianapolis

39

IOWAArthur Andersen & Co

Des Moines

Augustine & CoDes Moines

Blomgren Sears Company PCOskaloosa

Breen Brehmer & Co PCCedar Rapids

R Robert ByersIowa City

Cain Ellsworth & CoSheldon

Carney Alexander Marold & CoWaterloo

Carver Michaels Taylor & CoMuscatine, Wilton

Coopers & LybrandDes Moines

Crayne Parkinson & Associates PCDes Moines, Sioux City

Dee Gosling & CompanyAnamosa, Cedar Rapids, Clinton, Cresco, Decorah, DeWitt,

Independence, Iowa City, Manchester, Maquoketa, Waukon, Waverly

Deloitte Haskins & SellsDavenport, Des Moines

Den Hartog & HoganMason City, Waterloo

Denman & CompanyAnkeny, Des Moines, Sheldon, Sioux Center

Dougherty & Co PCAmes

Dutton & Associates PCAtlantic, Red Oak

Ernst & WhinneyDes Moines

Erpelding Voigt & CoAlgona, Humboldt

Galinsky & CompanyWest Des Moines

Getting and PotterSpencer, Storm Lake

Jack L HawnJefferson

Henkel & Associates PCBoone, Stratford

40

Hunzelman Putzier & CoLaurens, Storm Lake

Koller & YottyKalona, Washington

McGIadrey Hendrickson & CoBurlington, Cedar Rapids, Clinton, Davenport, Des Moines,

Dubuque, Fort Dodge, Iowa City, Iowa Falls, Marshalltown, Mason City, Waterloo

Miller and Associates PCDes Moines

Moore & Associates PCFairfield, Oskaloosa, Pella

Mosebach Griffith and CompanyCedar Rapids, Des Moines, Grundy Center, Muscatine, Tama

Herbert J MullinsDes Moines

Nichols Rise & CompanySioux City

O’Connor Brooks & CoDubuque

Keith D OltroggeDenver

Peat Marwick Mitchell & CoDavenport, Des Moines

Ryun Givens and CompanyCherokee, Spencer, West Des Moines

John M SklenarAudubon

Sidney B Smith and CoDes Moines

Smith Paulsen & EvansWaterloo

Vroman Kutscher McGowen Hurst & Clark PCDes Moines

Wagner Matthias & McGinn PCDes Moines

Robert W WilliamsMason City

Williams & CompanyLe Mars, Onawa, Orange City, Sioux City

Winther Stave & CoSpencer

Woodring & Associates PCDes Moines

Arthur Young & CompanyDes Moines

41

KANSASBaird Kurtz & Dobson

Wichita

Donald E BakerPrairie Village

Clifton Gunderson & CoOverland Park

Diehl Fletcher Banwart & Bolton CharteredChanute, Fort Scott, Girard

Fox & CompanyDodge City, El Dorado, Hays, Russell, Topeka, Wichita

John David Franklin CharteredOverland Park

F B Kubik & CompanyWichita

Main HurdmanTopeka, Wichita

Peat Marwick Mitchell & CoWichita

Pool & Sinnard CharteredEmporia

Regier Carr Monroe & WallaceWichita

Schehrer Harrod & BennettLawrence

Schulte Klein Gaeddert and Agler CharteredEmporia, Ottawa, Paola

Sharp Bausch & CoDodge City

Snodgrass Dunlap & CompanyFredonia, Iola

John A Taylor CharteredMission, Olathe

Touche Ross & CoTopeka

Walker & DennyTopeka

Westervelt Carson & Miller CharteredParsons

Wright Herfordt and SandersMission

Arthur Young & CompanyWichita

42

KENTUCKY

Adams May Griffith Davis & AndersonAshland, Lexington

Arthur Andersen & CoLouisville

Christen Brown & RuferLagrange, Lebanon, Louisville

Cloyd Hamilton and CompanyCorbin, London, Louisville

Compton Kottke & AssociatesLouisville

Coopers & LybrandLexington, Louisville

Cornman Bryan & Watts PSCMayfield

Cotton and AllenLouisville

Cox Oldham & BartlettLouisville

Deloitte Haskins & SellsLexington, Louisville

Deming Malone Livesay & OstroffLouisville

Ernst & WhinneyLexington, Louisville

Eskew & Gresham PSCLexington, Louisville

Frank and Company PSCLexington

Alexander Grant & CompanyLexington, Louisville

Hamilton Thomas & CoLouisville

J C Holland & CompanyBowling Green

Imhof Veatch and WilcoxsonLouisville

Jones Nale and MattinglyLouisville, Shelbyville, Winchester

Kauffmann and KauffmannLouisville

Kelley Galloway & CompanyAshland, Morehead, Pikeville

Kohlhepp & Associates PSCFalmouth, Fort Mitchell

James R Meany & Associates PSCBowling Green, Franklin

43

Miller Mayer Sullivan & StevensLexington

Monroe Shine & Co IncLouisville

Wm B Mulligan JrLouisville

Peat Marwick Mitchell & CoLouisville

Potter & CompanyCorbin, Lexington, Louisville, Mt Sterling, Richmond

Riney Hancock & CoOwensboro

Robinson Hughes & ChristopherDanville

Schuette & TaylorPaducah

Somerville & CompanyAshland

Stivers & Associates PSCLexington

Touche Ross & CoElizabethtown, Louisville

Tuttle Morris Karrick & IngramCynthiana, Lexington

Von Lehman Kist & CompanyFort Mitchell

Wilson & CompanyLexington, Somerset

York Tompkins & EbelharMadisonville, Owensboro, Providence

Arthur Young & CompanyLouisville

44

LOUISIANA

Arthur Andersen & CoLafayette, New Orleans

Aucoin Sanchez & Hall LtdMetairie

Bain Freibaum Kushner & CoNew Orleans

Baudoin Durnin and Bass PCLafayette

Bell & Co PCMorgan City

Bergeron Broussard & Co PCHouma

Bernard & Franks CorporationMetairie

Bourgeois Bennett Thokey & HickeyBaton Rouge, Houma, New Orleans

J K Byrne & CoHouma, Metairie, New Orleans

Cole Evans & PetersonShreveport

Coopers & LybrandNew Orleans

Deloitte Haskins & SellsBaton Rouge, New Orleans

Duplantier Hrapmann Hogan & MaherNew Orleans

Ernst & WhinneyBaton Rouge, New Orleans

Alexander Grant & CompanyNew Orleans

Nesbitt Hagood & CompanyMetairie

Hawthorn Waymouth & CarrollBaton Rouge

Heard McElroy & VestalShreveport

Johnston and GraceMonroe

Kelton & Company PCHouma

LaPorte Sehrt Romig and HandCovington, New Orleans

Leftwich Delcambre Ladouceur and CompanyNew Orleans

Lovell & CompanyNew Orleans

45

H J Lowe & CompanyBaton Rouge, Port Allen

Main HurdmanNew Orleans

Pailet and MeunierMetairie

Pannell Kerr ForsterBaton Rouge, Metairie

Peat Marwick Mitchell & CoNew Orleans, Shreveport

Pechon Messina Robbert & FavaloroMetairie

J Earl Pedelahore & CoNew Orleans

Postlethwaite & NettervilleBaton Rouge, Donaldsonville, Opelousas, St Francisville

Price WaterhouseNew Orleans

Seidman & SeidmanShreveport

Smith Cole Armstrong & FilipowskiShreveport

Touche Ross & CoNew Orleans

Voorhies Davis & Landry PCLafayette

Arthur Young & CompanyBaton Rouge, New Orleans

46

MAINE

Berry Dunn & McNeilBangor, Portland

Brooks and CarterBangor, Caribou, Portland

Coopers & LybrandPortland

Cummings Lamont & AssociatesKennebunk, Sanford, York

Ernst & WhinneyPortland

Felch and LaPlanteCaribou

Chester M Kearney and CoPresque Isle

Loiselle and BeathamBangor

Macdonald Page & CoPortland

Peat Marwick Mitchell & CoPortland

Walter H RotzLewiston

Tofias Fleishman Shapiro & Co PCPortland

Arthur Young & CompanyPortland

47

MARYLANDC W Amos & Company

Annapolis, Baltimore, Cambridge, Centreville, Denton

Arthur Andersen & CoBaltimore

Bauermann & Druzgala PABaltimore, Columbia

Bond Beebe Barton & Muckelbauer PCGaithersburg

Millard T Charlton & Associates CharteredBladensburg

Clifton Gunderson & CoBaltimore

Coopers & LybrandBaltimore

Councilor Buchanan & MitchellBethesda

Coyne & McClean CharteredBaltimore, Towson

Deloitte Haskins & SellsBaltimore

Dembo Jones & Healy PCRockville

C J Ecalono & Company PAColumbia

Ellin & Tucker CharteredBaltimore

Ernst & WhinneyBaltimore

Faw Casson & CoAnnapolis, Easton, Ocean City, Salisbury

James M Fincham & CoBaltimore

Frantz Warrick Strack & Associates PCBethesda

Freidkin Kamins & Company PARockville

Friedman & Fuller PCRockville

Garner Bloom & Robinson ChtdSilver Spring

Grabush Newman & Co PABaltimore

Alexander Grant & CompanyBaltimore

Hoffman Kamenitzer & Associates CharteredBaltimore

48

Kamanitz Freiman & Uhlfelder PABaltimore

Kaufman Rosenbloom & Shapiro PABethesda

Keller Zanger & CompanyFrederick, Silver Spring

Paul Lambert Jr PABethesda

Raymond E Lang & Associates PAChevy Chase

Laventhol & HorwathRockville

Linton Shafer & Company PAFrederick, Hagerstown, Silver Spring

Lucas Tucker & CoUpper Marlboro

Main HurdmanBaltimore, Hagerstown, Salisbury

McGrow Pridgeon & Company PABaltimore, Centreville, Chestertown

McLaughlin Reineke & AssociatesCumberland, Oakland

McLean Koehler Sparks & HammondBaltimore, Elkton, Frederick, Westminster

David Monoker & Company PATowson

Naron & Wagner CharteredAnnapolis, Baltimore, Hagerstown

Peat Marwick Mitchell & CoBaltimore, Columbia

Price WaterhouseBaltimore, Bethesda

Sherman & ShermanTowson

Skigen AssociatesPotomac, Rockville

Smith Elliott Kearns & CompanyHagerstown

Snyder Newrath and Company PCBethesda

Stegman & Company PABaltimore City, Bel Air, Columbia, Towson

Stoy Malone & CompanyBethesda

Sturgill Rager & Lehman CharteredWestminster

Sullivan + HardisonBethesda

49

Taylor Washington & Associates PCOwings

Touche Ross & CoBaltimore

Conrad R VanasseIndian Head, Oxon Hill

Carbis Walker & AssociatesCumberland

Walpert Smullian & Blumenthal PABaltimore

Watkins Meegan Drury & Co CharteredBethesda

Watson Rice & CoColumbia

Weinberg & GriffithBaltimore

Weyrich Cronin & Sorra CharteredTowson

Clarence R WilliamsMiddletown

Wolpoff & CompanyBaltimore

Wooden & BensonBaltimore, Waldorf

Arthur Young & CompanyBaltimore

50

MASSACHUSETTS

Aaron Smith Bergman Gaffney & RubinsteinSpringfield

Adelson Schwartz & Jette PCPittsfield

Calvin P Allyn & Associates PCBoston

Arthur Andersen & CoBoston

Henry J Bornhofft CompanyBoston, Martha’s Vineyard

Martin D Braver & CoChestnut Hill

Charles L BurkeStoneham

Coles & BodoinNewton Lower Falls

Coopers & LybrandBoston, Springfield

Cullen Murphy & Co PCBoston

Deloitte Haskins & SellsBoston

Devlin IncorporatedWayland

Charles E Di Pesa & CoBoston

Ernst & WhinneyBoston

Feeley + Driscoll PCBoston

Fox & CompanyBoston

Gordon Harrington & Osborn PCNorth Andover

Alexander Grant & CompanyBoston

Hilton Walker & CoNewton Upper Falls

J G Hodgson & Co IncNew Bedford

Holdsworth Burrell & CompanyBoston

John J Hurley & Co IncBrookline, Lowell

Kaplan Pollack Gray and GrayBoston

51

Kennedy and Lehan IncBraintree

Laventhol & HorwathBoston

Arnold LondonBoston

Lucas Tucker & CoBoston

Main HurdmanBoston, Springfield, Worcester

Mandragouras Powers & Co PCPeabody

Mann Judd LandauBoston

Meahl McNamara & CoBoston

Miller Wachman & CoBoston, Worcester

T W Mullen & CompanyBoston

Needel Welch & Stone PCHingham

O’Connor & DrewBraintree

Pannell Kerr ForsterBoston

Parent McLaughlin & NangleBoston

Peat Marwick Mitchell & CoBoston

Price WaterhouseBoston

Gerald T Reilly & Co IncBoston, Milton

Rodrigues Guckin & TobojkaNew Bedford

Michael K SchaeferBoston

Seidman & SeidmanBoston, Gardner, Wellesley

Singer & LusardiNatick, Worcester

Stavisky Shapiro & WhyteBoston

Sullivan Bille & CompanyBoston, Tewksbury

Tofias Fleishman Shapiro & Co PCBoston

52

Tonneson Mela Curtin & CoWakefield

Touche Ross & CoBoston, Worcester

Vitale Caturano & Co PCBoston

Wolf & Company of Massachusetts PCBoston

Arthur Young & CompanyBoston, Worcester

53

MICHIGANArthur Andersen & Co

Detroit, Grand Rapids

Baditoi Segroves & Co PCSouthfield

John L Barker PCTroy

Barrow Aldridge & CoDetroit

Bauman Wilson & Tans PCKalamazoo

Beene Garter & CoGrand Rapids, Traverse City

Bishop Burk & Reed PCKalamazoo

Bristol Leisenring Herkner & CoAlbion, Battle Creek, Benton Harbor, Coldwater, Kalamazoo

Bultynck & Co PCBlissfield, Troy

Carter Hamilton Dieterman & Co PCGrand Rapids

Coopers & LybrandDetroit, Grand Rapids, Niles

Danielson Schultz & Co PCBattle Creek, Lansing, Rochester, Traverse City

Deloitte Haskins & SellsAnn Arbor, Detroit, Grand Rapids, Saginaw

Derderian Kann Seyferth & Salucci PCPontiac, Troy

Doeren Mayhew & CoTraverse City, Troy

Dupuis & Ryden PCFlint

Echelbarger & HimebaughGrand Rapids

Edwards Koshiw & Associates PCAnn Arbor, Troy

Ernst & WhinneyDetroit, Grand Rapids, Jackson, Kalamazoo, Lansing,

Marquette, Saginaw

Fox & CompanySouthfield

Fuller Somero & BlackTraverse City

Gavigan Burkhart & CoTraverse City

Alexander Grant & CompanyBirmingham, Detroit, Grand Rapids, Kalamazoo, Muskegon

54

Gross & Ludwig PCAdrian, Monroe

Henry and Associates PCTroy

Icerman Johnson & HoffmanAnn Arbor, Howell

Robert C Julin & Associates PCSouthfield

Kregel Raterink Kingma & CoGrand Rapids, Greenville

Laventhol & HorwathSouthfield

Linden Klain Israel & RossSouthfield

Linscheid Austin Frohm & AssociatesPort Huron

Lusebrink Puckey & Co PCJackson

Main HurdmanDetroit, Lansing

Maner Costerisan & Ellis PCLansing

Jack Martin & Co PCBattle Creek, Birmingham, Detroit

Mathews Nightingale Reich & Scott PCBirmingham, Grosse Pointe

McCafferty and HoganMount Clemens

McEndarffer Hoke & Bernhard PCBloomfield Hills

Merskin & Merskin PCBeulah, Hart, Ludington, Traverse City

Moore Rae Thomas & Fellows PCTroy

Moore Smith & DaleSouthfield

Pannell Kerr ForsterDetroit

Parker Wittus and CompanySouthfield

Peat Marwick Mitchell & CoDetroit

Perrin Fordree & Company PCTroy

James Peters & Company PCSouthfield

Plante & MoranAnn Arbor, Mount Clemens, Southfield

55

Prangley Marks & CoGrand Rapids

Price WaterhouseBattle Creek, Detroit

Rehmann Robson Osburn & CoFarmington Hills, Midland, Mt Pleasant, Pontiac, Saginaw

Schippers Kintner & RobertsonAdnan

Schmaltz & Company PCSouthfield

Schroeder Howell & Trefzer PCSt Clair Shores

Seidman & SeidmanDetroit, Dowagiac, Grand Haven, Grand Rapids, Kalamazoo,

Saginaw, Traverse City

Siegfried Crandall Vos & Lewis PCKalamazoo, Portage

Skillman Zielesch & CompanyTroy

Sznewajs Spacht & Co PCTroy

Tobias Tobias Fuller and Jacobs PCTroy

Touche Ross & CoDetroit, Grand Rapids, Lansing

Weinlander Fitzhugh Bertuleit & Schairer PCBay City, Clare, East Tawas

Yeo & YeoAlma, Flint, Kalamazoo, Lansing, Marlette, Midland, Saginaw

Arthur Young & CompanyDetroit, Troy

Young Skutt & BreitenwischerCheboygan, Greenville, Jackson

56

MINNESOTA

Arthur Andersen & CoMinneapolis, St Paul

Alan C Anderson CharteredRochester

Anfinson Hendrickson & CoCambridge, Minneapolis, Princeton

Baune Dosen & CompanyHibbing, Minneapolis

R D Bersie & R C LapicWayzata

Boeckermann Heinen & MayerMinneapolis, Moorhead

Boulay Heutmaker Zibell & CoMinneapolis, St Paul

Bowlby Anfinson Crandall & Haedt LtdAustin

Boyer & CompanyBurnsville

Boyum & BarenscheerMinneapolis, St Paul

Brady Martz & Associates PCEast Grand Forks

Byrne Anfinson & Co LtdPreston

Carlson Lund & CompanyMinneapolis

Carlson Poston & Co LtdMinneapolis

Coopers & LybrandMinneapolis

Copeland Buhl & CompanyWayzata

Cummings Keegan & CoMinneapolis

De La Hunt Voto & Co LtdWhite Bear Lake

Deloitte Haskins & SellsMinneapolis, St Paul

Eide Helmeke & CoMoorhead

Eikill & Schilling LtdDuluth

Ernst & WhinneyMinneapolis, St Paul

Esterbrooks Lomen Scott Signorelli LtdDuluth

57

Fiebiger Swanson West & CoMoorhead

Fox & CompanyMinneapolis

Joseph E FurmanCold Spring

Goldfein Silverman & Olson LtdMinneapolis

Alexander Grant & CompanyMinneapolis

Graves McKenna Lundeen & AlmquistMinneapolis

Haffely & LaniganMinneapolis

George M Hansen Company PAMinneapolis

Hansen Jergenson & CoMinneapolis

Haugen LtdMinneapolis, Rochester

Hawkins Ash Baptie & CompanyWinona

Adrian Helgeson and CompanyMinneapolis

Hoffman & BrobstMarshall

Johnson Nelson & Co LtdMinneapolis

Kern Poganski & Hirschfeld LtdSt Cloud

Klane Gillman & SchechterMinneapolis

John A Knutson & CoMinneapolis

Larson Allen Weishair & CoInternational Falls, Minneapolis, St Cloud, Virginia

Laventhol & HorwathMinneapolis

Lurie Eiger Besikof & CoMinneapolis

Main HurdmanDuluth, Minneapolis

Mazanec Heimer Bauer & Co LtdSt Paul

McGIadrey Hendrickson & CoDuluth, Hibbing, Minneapolis, Rochester, St Paul, Stillwater, Winona

58

McMahon Hartmann Amundson & CoSt Cloud, Willmar

Ness Waller Nygaard & CoAlexandria, Fergus Falls

Olsen Thielen & Co LtdEdina, St Paul

Peat Marwick Mitchell & CoMinneapolis, St Paul

Peterson & CompanyMankato, St Peter

Price WaterhouseMinneapolis

Sands Weinberg & CoMinneapolis, St Paul

Schweitzer Rubin Gottlieb & KaronMinneapolis

Simma Flottemesch & Orenstein LtdMinneapolis

Stillman House Swanson & Co LtdDuluth

Stirtz Bernards & Casey CharteredEdina, St Paul

Taylor McCaskill & Co LtdSt Paul

Thorsen Campbell Rolando & LehneHutchinson, Minneapolis

Touche Ross & CoMinneapolis, St Paul

Arthur Young & CompanyMinneapolis

59

MISSISSIPPIArthur Andersen & Co

Jackson

Burkhalter & Company PAJackson

DeMiller Denny Word & CoJackson

Ernst & WhinneyJackson

Gillon and Company LtdNatchez

Hagaman Roper Haddox & ReidJackson

Horne CPA Group PAGrenada, Jackson, Laurel

Koury Ready Lefoldt & CoJackson

T E Lott and Company PAColumbus, Oxford

Mitchell & KillebrewGreenwood

Moore & GrayCorinth

Morgan Butchart & Company LtdCanton, Jackson

Nail McKinney Tate and RobinsonAmory, New Albany, Tupelo

Peat Marwick Mitchell & CoJackson

William H Polk & Co PABatesville

Rea Shaw Giffin & StuartMeridian, Waynesboro

Ross Eubank Betts & CoJackson

J Paul Stockwell & AssociatesJackson

Touche Ross & CoJackson

Watkins Ward and StaffordCarthage, Eupora, Louisville, Okolona, Oxford, Philadelphia,

Starkville, West Point

Williams Nader & CompanyGulfport, Jackson, Oxford

60

MISSOURI

Arthur Andersen & CoKansas City, St Louis

Frederick W Arnold PCWarrenton

Aselage Kiefer & CoSt Louis

Baird Kurtz & DobsonBranson, Joplin, Kansas City, Springfield, St Louis

Bounds Poger & O’DonnellClayton

Boyd Franz & StephansSt Louis

Floyd R Brown Jr & CompanyIndependence

Clifton Gunderson & CoBethany, St Joseph

Coopers & LybrandKansas City, St Louis

John R Crouch IncFarmington

Deloitte Haskins & SellsKansas City, St Louis

Diehl Fletcher Banwart & Bolton CharteredNevada

Donnelly Meiners & JordanKansas City

Ernst & WhinneyKansas City, St Louis

Fox & CompanyKansas City, springfield, St Louis

Gasper and CompanySt Joseph

Alexander Grant & CompanyKansas City, St Louis

Hochschild Bloom & CompanyChesterfield, Marshall, Sedalia, Washington

Huber Ring & Co PCSt Louis

Kerber Eck & BraeckelCape Girardeau, St Louis

Kuehn Smith & CoSt Louis

Charles B LarsonSt Joseph

Laventhol & HorwathKansas City, St Louis

61

Main HurdmanSt Louis

Mayer Hoffman McCannKansas City

Bruce McFerrinKansas City

E Thomas Moulder PCSpringfield

Peat Marwick Mitchell & CoKansas City, St Louis

Price WaterhouseKansas City, St Louis

Rubin Brown Gornstein & CoSt Louis

St John & Mersmann IncChesterfield

Richard Wayne StolzerFestus

John Sutter & Co IncClayton

Touche Ross & CoKansas City, St Louis

Wright Herfordt and SandersIndependence, Joplin

Arthur Young & CompanyKansas City, St Louis

62

MONTANAAllen & Nelson Co PC

Billings

Anderson ZurMuehlen & CoBillings, Butte, Helena

Charles Bailly & CompanyGreat Falls

Bragg Ingold & Co PCMissoula

Bryant Scharfe Talmage Deppmeier & KiemeleChinook, Havre

Wesley C Carlisle PCBelgrade

Dobbins DeGuire & Tucker PCHamilton, Missoula

Hamilton Misfeldt & CompanyCut Bank, Great Falls, Havre, Shelby

Jordahl & SliterKalispell

Junkermier Clark Campanella Stevens PCGreat Falls, Helena, Missoula

Kindred Holland & CoHelena

McGIadrey Hendrickson & CoBillings

Miller Eigeman Hanson & Saurey PCKalispell, Whitefish

John E Myers PCGreat Falls

Newland Horn Crippen & Peck PCButte, Deer Lodge, Dillon

Peat Marwick Mitchell & CoBillings

Smith Birkeland & CoBillings

Douglas Wilson & CoGreat Falls

63

NEBRASKAArthur Andersen & Co

Omaha

Larry W AndersenKimball

Buesing De Smet & AssociatesBlair, Omaha

Clawson & AssociatesOmaha

Dana F Cole & CompanyBeatrice, Broken Bow, Grand Island, Lincoln, O’Neill, Ord

Contryman Associates PCGrand Island, Hastings, Lexington

Coopers & LybrandLincoln, Omaha

Deloitte Haskins & SellsOmaha

Dohman Akerlund & EddyAurora

Dutton & Associates PCOmaha

Fox & CompanyLincoln, Nebraska City, Omaha

Frankel Zacharia Nissen Stamp & UrbanOmaha

Fry White & GuszakBenkelman, Lincoln

Dale E Gruntorad & CoLincoln

Haney Martin & Ludwig PCNorth Platte

Marvin E Jewell & CoLincoln, North Platte

Johnson Grant & CoFremont, Hastings, Lincoln

Kading Chesley & Woodke PCOmaha

Fred A Lockwood & CoGering

McDermott & Miller PCCozad, Grand Island, Hastings, Kearney, Lexington

John W MooreSidney

Nichols Rise & CompanySouth Sioux City

O’Donnell Ficenec Wills & FerdigOmaha

64

Peat Marwick Mitchell & CoLincoln, Omaha

Potts & LeveringAurora

Prosser & Prosser PCAuburn, Falls City, Omaha

Quick & McFarlin PCOmaha

Robinson Rauner & BraaschSidney

Schleisman Graeve & BuschelmanOmaha

Touche Ross & CoLincoln, Omaha

Trachtenbarg Masimore & AssociatesOmaha

VanBoskirk Basso McClure & GoegleinBurwell, Lincoln

Arthur Young & CompanyOmaha

65

NEVADABarnard Vogler & Co

Reno

Bradshaw Smith & CoLas Vegas

Albert E Cartlidge LtdReno

Deloitte Haskins & SellsLas Vegas

Fox & CompanyLas Vegas, Reno

John A Gidney LtdReno

Goussak & Raben LtdLas Vegas

Alexander Grant & CompanyLas Vegas, Reno

Kafoury Armstrong & CoElko, Fallon, Las Vegas, Reno, Winnemucca, Yerington

Laventhol & HorwathLas Vegas

Main HurdmanLas Vegas

McGIadrey Hendrickson & CoLas Vegas, Reno

Pannell Kerr ForsterIncline Village, Reno, Zephyr Cove

Donald M Schulz PCCarson City

66

NEW HAMPSHIREDana S Beane & Company

Bedford-Manchester, Laconia

Bigelow & CompanyManchester

Coopers & LybrandManchester

Deloitte Haskins & SellsManchester

Raymond C DugdaleManchester

Ernst & WhinneyManchester

Feeley & Driscoll PCNashua

Giordani and Lortie PAExeter

Henderson and Tully PANashua

John J Hurley & Co IncConcord

Kennedy and Lehan IncSalem

Mervin D Newton PANashua

Smith Batchelder & RuggHanover, Keene, Manchester, Portsmouth

Sullivan Bille & CompanySalem

Nathan Wechsler & Company PAConcord, Laconia

67

NEW JERSEYAbramson Quittner & Abramson

West Orange

Adams Swartz & CoNorthfield, Ocean City, Ship Bottom

Amper Politziner & MattiaFlemington, Iselin, Princeton

Arthur Andersen & CoRoseland

Saul G BloomWest Orange

Boff Weisman Shapiro & GoldenWall

Botwin & Co PACherry Hill

Brout & CompanyFlorham Park

Broza Block & Rubino PAAsbury Park

Bums & Company PAWayne

Burton & BrowseLambertville

Wayne R ClevenToms River

J H Cohn & CompanyNewark, Princeton

Coopers & LybrandNewark

Curchin Schneider Stives Widdis & FerulloRed Bank

Deloitte Haskins & SellsCherry Hill, Hackensack, Morristown, Newark

John J Eccleston & CompanyParamus

Ernst & WhinneyHackensack, Newark, Trenton

Finkle & CompanyFort Lee

Fox & CompanyPaterson

Alexander Grant & CompanyParsippany

Hess Keely & CoMillburn

R D Hunter & CompanyParamus

68

Glenn Ingram & CompanyChatham

Lagomarsino and ReschRutherford

Lang Kehoe & Della TorreRidgewood

Laventhol & HorwathEast Brunswick

Loscalzo AssociatesHolmdel

Lucas Tucker & CoNewark

MacAlpine Carll & CoHaddonfield

Main HurdmanRoseland, Trenton

Mann Judd LandauEdison

Mirsky Cohen Furst Peretz & Wolf PAFort Lee

Morrison Strydesky Strudler & MindlinCranford, Piscataway

Mortenson Fleming Grizzetti & BoikoToms River, West Orange

Murphy Hauser O’Connor & QuinnPaterson

Nisivoccia & GilbertNewton, Randolph

Albert Olsen & Co PAMorristown

Peat Marwick Mitchell & CoHackensack, Short Hills, Trenton

Polakoff Bros and Leen PASummit

Price WaterhouseHackensack, Morristown

Rich Baker Berman & Nimar PAMaplewood

Rosenberg Freundlich Levine Kopp & TruglioBridgewater

Rudolf Cinnamon & CalafatoOcean

Sobel & CoRoseland

Sobon & SobonSomerset

Stevens Fluhr & ChismarNeptune

69

Touche Ross & CoNewark, Trenton

V Peter Traphagen PAOradell

Walker Minkin Gordon PAColonia

James T Walsh PCUpper Saddle River

Weinberg York Levy Tully PANeptune

Weiner & CompanyMorristown

I Weismann AssociatesCarlstadt, Mt Arlington, Parsippany

Winter & Company PAFords

Wiss & CompanyLivingston

Withum Smith & Brown PAMilltown, Princeton, Somerville, Toms River

Arthur Young & CompanyAtlantic City, Newark, Saddle Brook, Trenton

Walter J ZawackiHaledon

70

NEW MEXICO

Alderete & Co PCAlbuquerque

Arthur Andersen & CoAlbuquerque

Atkinson & Co LtdAlbuquerque

Balkcom & Weaver PAAlbuquerque

Critchfield Rice & BrownAlbuquerque, Hobbs

William W DeanRuidoso

Deloitte Haskins & SellsAlbuquerque

Downey and Sisneros PAEspanola, Los Alamos, Santa Fe, Taos

Ernst & WhinneyRoswell

Fox & CompanyAlbuquerque, Roswell

Levitz Zacks & Ciceric Accountants IncLas Cruces

Robert S MarquezAlbuquerque

McCarthy & Weems PCAlbuquerque

McKinney Friesen & FritschyCarlsbad

Metier Gamlen & CoAlbuquerque

Moody Kubiak and NationAlbuquerque

Neff & CompanyAlbuquerque, Santa Fe

Peat Marwick Mitchell & CoAlbuquerque

Pulakos & Alongi LtdAlbuquerque

Rogoff Diamond & WalkerAlbuquerque, Farmington

Ben RoseHobbs

Sproles-Woodard & CompanyArtesia

Touche Ross & CoAlbuquerque

71

Arthur Young & CompanyAlbuquerque

72

NEW YORK

Anchin Block & AnchinNew York

Arthur Andersen & CoMelville, New York, Rochester

Apt & KaplanNew York

Bollam Sheedy Torani & CoAlbany

Briguglio and Woods PCOneonta, Sidney

Brock Schechter & PolakoffBatavia, Buffalo

Brout & CompanyJericho, New York

Brown Schwab Bergquist & CoJamestown

J L Cohen & CompanyPort Jervis

J H Cohn & CompanyNew York

Coopers & LybrandAlbany, Melville, New York, Rochester, Syracuse

Davidson Buccasio & UpdykeBinghamton

Steven Nelson DelitNew York

Deloitte Haskins & SellsBuffalo, New York, Rochester, Woodbury

DiPaolo Kushner & Riley PCBayside

Dopkins & CompanyBuffalo

Marjorie E DurdenNew York

Richard A Eisner & CompanyNew York

Eisner & LubinNew York

Ernst & WhinneyAlbany, Buffalo, Melville, New York, Rochester, Syracuse,

White Plains

John D FitzsimmonsMaspeth

Fox & CompanyBay Shore, Buffalo, New York, Woodbury

Freed Maxick Sachs & Murphy PCBuffalo

73

Bernard Fuchs & CoWoodmere

Garnick Mansfield Heitner Shea & RothLiberty, New York

Goldstein Golub Kessler & Company PCNew York

Gould & Swanson PCBuffalo, Hamburg, Westfield

Alexander Grant & CompanyMelville, New York

Holtz Rubenstein & CoMelville

Glenn Ingram & CompanyNew York

Edward Isaacs & CompanyNew York

Israeloff Trattner & CoNew York, Valley Stream

Kaufman Nachbar & CompanyNew York, Rockville Centre

Kessler Blum & Company PCGreat Neck, New York

Kipnis & KarchmerNew York

F T Kleiger & CompanyNew York

Lathan Lumsden McCormick and CoBuffalo, Lockport

Laventhol & HorwathMelville, New York

Kenneth Leventhal & CompanyNew York

Levey Fishbane & AbramsNew York

Toni Y LewisNew York

Loeb & TroperNew York

Loscalzo AssociatesNew York

Lucas Tucker & CoNew York

Lucker Kennedy & FelmedenBuffalo

Mahoney Cohen & Company PCNew York

Main HurdmanBuffalo, Garden City, New York, Rochester

74

Mann Judd LandauNew York, Woodbury

Marinan & YoungNew York

Marshall Granger & CompanyMamaroneck

Charles L Marvin and Company PCAlbany, Schenectady

McLaughlin Proscia & Co PCNew York

Miller & Company PCNew York

Milligan Muller Chambellan & BergerGlen Cove, Manhasset

Mirsky Cohen Furst Peretz & Wolf PCNew York

Mitchell Titus & CoNew York

Murphy Hauser O’Connor & QuinnNew York

Nemiroff Cosmas Titus & ColchamiroNew York

Oppenheim Appel Dixon & CoNew York

Pannell Kerr ForsterNew York

Peat Marwick Mitchell & CoAlbany, Buffalo, Jericho, New York, Rochester, Syracuse,

White Plains

Price WaterhouseBuffalo, Jericho, New York, Rochester, Syracuse

A M Pullen & CompanyGarden City, New York

Rich Levine Karpel & CoNew York

Ronder Legg Sperry & Company PCCatskill, Kingston, Poughkeepsie, Red Hook, Tannersville

Rose Feldman Radin Pavone & SkehanNew York

Roth Lurie PCAlbany

Salomon & CompanyBuffalo

Satin Tenenbaum Eichler & ZimmermanNew York

Seidman & SeidmanBuffalo, Jamestown, New York, White Plains

75

Sheehan & Company PCBrightwaters, New York

Stewart Benjamin & Brown PCNew York

Tait Weller & BakerNew York

Peter Lewis TashmanGranville

Telling & Potter PCPlattsburgh, Potsdam, Ticonderoga

Earnest ThomasRiverdale

Touche Ross & CoBuffalo, Jericho, New York, Rochester

Urbach Kahn & Werlin PCAlbany, Glens Falls, New York, Poughkeepsie

James T Walsh PCMineola

Watson Rice & CoNew York

Weber Lipshie & CoNew York

Weiner & CompanyNew York

Weissbarth Altman & MillerNew York

Arthur Young & CompanyAlbany, Buffalo, Jericho, New York

76

NORTH CAROLINA

Arthur Andersen & CoCharlotte, Greensboro, Raleigh

Cannon & CompanyWinston-Salem

Cherry Bekaert & HollandAsheboro, Charlotte, Fayetteville, Gastonia, Greensboro,

Hickory, Wilmington

Coopers & LybrandCharlotte, Raleigh

Crawley Johnson Price & Sprinkle PAAsheville, Marion

Deloitte Haskins & SellsAsheville, Boone, Charlotte, Greensboro, Hickory, Lenoir,

Morganton, Raleigh, Sanford, Southern Pines, Winston-Salem

Ernst & WhinneyCharlotte, Raleigh, Winston-Salem

Garrett Sullivan & Company PADurham, Fayetteville, Greensboro, Raleigh

Hunter & Hunter PACharlotte

Laventhol & HorwathCharlotte

Lindsey Crisp Hughes & CoAsheville, Burnsville, Franklin, Spruce Pine, Sylva,

Waynesville

Lowrimore Warwick & CoGreenville, Washington, Whiteville, Wilmington

Main HurdmanCharlotte

McArthur Elliot & CoCharlotte

James E MorrisonRaleigh

Neighbors Neal Hamlin & BalbirerBenson, Cary, Chapel Hill, Durham, Morehead City, Raleigh

Oppenheim Appel Dixon & CoRaleigh

Peat Marwick Mitchell & CoCharlotte, Greensboro, Raleigh

Pierce Strange & CompanyRaleigh

Price WaterhouseCharlotte, Raleigh, Winston-Salem

A M Pullen & CompanyAsheville, Charlotte, Elkin, Fayetteville, Greensboro, Hickory,

Morehead City, New Bern, Raleigh, Rocky Mount, Shelby, Winston-Salem

77

Seidman & SeidmanCharlotte, Greensboro, High Point

Strand Skees Jones & CompanyAsheboro, Asheville, Greensboro, Mount Airy, Raleigh,

Reidsville

Thomas Knight Trent King and CompanyDurham, Roxboro

Touche Ross & CoAsheville, Charlotte, Durham, Raleigh

Turner & Block PAMurphy

Arthur Young & CompanyCharlotte

78

NORTH DAKOTA

Charles Bailly & CompanyBismarck, Fargo

Gordon L BartholomayJamestown

Brady Martz & Associates PCGrand Forks, Minot

Cahill and DaffinrudBismarck, Dickinson, New Salem

Eide Helmeke & CoBismarck, Dickinson, Fargo, Minot

Fiebiger Swanson West & CoFargo

McGIadrey Hendrickson & CoFargo

Orser Olson & St PeterBismarck

Robert J Roel LtdFargo

Schauer & Associates PCJamestown

Harris W Widmer LtdFargo

Zine Hoover & Voller PCWilliston

79

OHIOAdams May Griffith Davis & Anderson

Ironton

Arthur Andersen & CoCincinnati, Cleveland, Columbus, Dayton, Toledo

Aronowitz Chaiken & HardestyCincinnati

Barnes Dennig & CoCincinnati

Barnes Wendling Cook & O’ConnorCleveland, Elyria

Battelle & BattelleDayton

Bernhardt Showalter Collins & CoCincinnati

Bick Fredman Schatel & Schneider IncCleveland, Columbus

Warren Bock & Associates IncMaumee

Brell Telbay Holt & Dettinger IncMaumee

Brott Kusmits Maglione Mardis & CoAkron

Bruner Cox Lotz Syler & GravesCanton

Kenneth W Butler IncCincinnati

Card Palmer & SibbisonCleveland

Cavanaugh Moore & CoSteubenville

Ciulla Stephens & CoCleveland

Clark Schaefer Hackett & CoCincinnati, Columbus, Middletown, Springfield

Clifton Gunderson & CoCleveland

J D Cloud & CoCincinnati, Lebanon

Cohen & CompanyCleveland

Coopers & LybrandAkron, Cincinnati, Cleveland, Columbus, Dayton

D’Andrea Ebel & CoCincinnati

Deloitte Haskins & SellsCincinnati, Cleveland, Columbus, Dayton, Toledo

80

Ralph Dickson & CompanyColumbus, Marion

Dohner Louis & Stephens IncDayton

D L Donohoo & CoBatavia

Craig M Eckstein & CoVandalia

Ernst & WhinneyAkron, Canton, Cincinnati, Cleveland, Columbus, Dayton,Toledo, Youngstown

Flagel Huber Flagel & CoDayton

Foxx & CompanyCincinnati

Frank Seringer & Chaney IncAmherst, Ashland, Elyria, Fremont, Galion, Wooster

Frauenthal Gornik & KirkCleveland

A S Fricano IncEast Liverpool, Salem

Froehle Livingston & RothArcanum, Englewood, Springboro

William S Fry & CoDayton, Greenville

Gangloff Kemme & SupelakCleveland

Gans Riddle and Associates IncDayton

Grady & Co IncCleveland

Alexander Grant & CompanyCincinnati, Cleveland, Columbus, Dayton, Youngstown

Greene & WallaceColumbus

Groner Boyle & QuillinColumbus, Lancaster

Hall Kistler & CompanyCanton

Harter Singhaus & CoNorth Canton

Hausser + TaylorCanton, Cleveland, Elyria, Medina, Solon

Hill Barth & KingAlliance, Boardman, Salem, Youngstown

Howard Beeler Lentol Siferd & SchlanzLima

81

Hudak & CuciakCleveland

Jentelson & CoCincinnati

Stanton A JonesColumbus

Kausch & Graf CoAkron

Kohlhepp & Associates PSCWest Chester

Kopperman & Wolf CoCleveland

Laventhol & HorwathCleveland, Columbus, Niles

Kenneth Leventhal & CompanyColumbus

Lomax Soful & May IncAkron

Donald E LongCleveland

Lukuch and AssociatesBarberton

Main HurdmanCanton, Cincinnati, Cleveland, Columbus, Dayton

Marciniak & OlszewskiToledo

McCrate DeLaet & CoSidney

Meaden & MooreCleveland, Columbus, Dayton, Wooster

Mellott & MellottCincinnati

Monnier & CoSidney

Norman Jones Coen Tucker Cochenour & CoCambridge, Lancaster, Reynoldsburg, Zanesville

Packer Deislinger & JohnsonWarren

Pannell Kerr ForsterShaker Heights

Peat Marwick Mitchell & CoAkron, Cincinnati, Cleveland, Columbus, Toledo

Price WaterhouseCincinnatti, Cleveland, Columbus, Dayton, Toledo

Rea & Associates IncBarnesville, Cambridge, Coshocton, Medina, Millersburg,

New Philadelphia, Wooster

82

Rippe & KingstonCincinnati

Schlabig & AssociatesAkron, Kent

Smith Payne & CoNorwalk, Sandusky

Sorkin Thayer & CoAkron, Canton

Stewart & HuchisonDayton

Steyer Huber & Associates IncArchbold, Defiance, Van Wert

Taylor Campbell and CompanyDayton, New Carlisle, Springfield

Touche Ross & CoAkron, Cincinnati, Cleveland, Columbus, Dayton,

Steubenville, Toledo

Robert F Uhrig CompanyCincinnati

Von Lehman Kist & CompanyBlue Ash

Watson Rice & CoCleveland

Wilson Shannon Snow & Evans IncNewark

Arthur Young & CompanyCincinnati, Cleveland, Columbus, Toledo

83

OKLAHOMAArthur Andersen & Co

Oklahoma City, Tulsa

Baird Kurtz & DobsonEnid, Miami, Tulsa

Call Barrick Ethridge Webb & CoCushing, Drumright, Pawnee, Stillwater

Collins Butler & CoEnid

Coopers & LybrandOklahoma City, Tulsa

Deloitte Haskins & SellsOklahoma City, Tulsa

Engelbach Roberts & CoOklahoma City

Ernst & WhinneyOklahoma City

Foster Dickinson & CompanyOklahoma City, Tulsa

Fox & CompanyTulsa

Alexander Grant & CompanyOklahoma City

Gray Northcutt Olson & CoOklahoma City

Horne & CompanyAda, Prague, Shawnee

Jones Bryan & Johnston IncBartlesville

Lohrey & JayTulsa

Luton & Co IncOklahoma City

Main HurdmanTulsa

Morse Sexton IncTulsa

Peat Marwick Mitchell & CoOklahoma City, Tulsa

Price WaterhouseOklahoma City, Tulsa

Regier Carr Monroe & WallaceOklahoma City, Tulsa

Kenneth E Reynolds IncNoble

Sartain Fischbein & CoTulsa

84

Seidman & SeidmanOklahoma City, Tulsa

Sharp Bausch & CoTulsa

Sullivan & Associates IncTulsa

Talbot Venator & Towe IncOklahoma City

Touche Ross & CoOklahoma City, Tulsa

Robert P YoungOklahoma City

Arthur Young & CompanyOklahoma City, Tulsa

85

OREGONArthur Andersen & Co

Portland

Dale B BinghamBaker

Blumhagen Peters & Co PCPortland

Boyd Olofson & CompanyEugene

Coopers & LybrandEugene, Portland

DeLap White & RaishPortland

Deloitte Haskins & SellsPortland

Dietrich Bye Griffin & YouelPortland

Donaca Battleson Ashford & Co PCBend

Ernst & WhinneyPortland

Eveson Snyder Lincoln & CoLa Grande

John F Forbes & CoCoos Bay, Portland

Fox & CompanyPortland

Alexander Grant & CompanyPortland

Green & GreenPendleton

Richard C HallPortland

Houle & CompanyPendleton

Isler Colling & McAdamsKlamath Falls, Medford, Portland

Laventhol & HorwathPortland

LeMaster & DanielsHermiston

Mackey & Co PCSalem

Roy Bardon Maginnis PCCorvallis, Lebanon

Main HurdmanPortland

86

Minihan Kernutt Stokes & CoEugene

Jerry C MohlerEugene

Moss AdamsEugene, Portland

Neuner & DavidsonRoseburg

Niemi Holland & ScottHillsboro, Portland

Paul & Company PCPortland

Peat Marwick Mitchell & CoPortland

Price WaterhousePortland

Sander Hull & GundersonPortland

Teresa J SpadaPortland

Suran & CompanyBeaverton, Portland

Kenneth C ToddPortland

Touche Ross & CoPortland, Salem

Yergen and MeyerAstoria, Coos Bay, Medford, Pendleton, Portland, Springfield

Arthur Young & CompanyPortland

87

PENNSYLVANIA

Abrams Kline & RistainoPhiladelphia

Alpern Rosenthal & CompanyPittsburgh

Arthur Andersen & CoPhiladelphia, Pittsburgh

Asher & Company LtdPhiladelphia

Stockton Bates & CompanyLemoyne, Philadelphia

Bauer Kegerise & Company LtdReading

Beard & Company IncReading

Paul S Bertz & CompanyLancaster

Brenner Pizzica & CompanyWynnewood

Brown Schwab Bergquist & CoErie

Buckno Lisicky and CompanyAllentown

Burton & BrowseDoylestown, Newtown

Chila and Company LtdPhiladelphia

Coates Way & AndersonBradford, Corry, Warren

Cogen Sklar Levick & CoPhiladelphia

J L Cohen & CompanyHonesdale, Scranton, Stroudsburg

Morris J Cohen and CoPhiladelphia

Concannon Gallagher Miller & CoAllentown, Bethlehem

Coopers & LybrandPhiladelphia, Pittsburgh

Corfield Good & CoGreensburg, Pittsburgh, Washington

Dellia and CompanyHaverford

Deloitte Haskins & SellsAllentown, Philadelphia, Pittsburgh

Deluzio & CompanyJeannette

88

Dreslin and CompanyLansdale, Norristown, Pottstown

Elko Fischer McCabe & RudmanMedia, West Chester

Ernst & WhinneyAllentown, Erie, Harrisburg, Philadelphia, Pittsburgh, Reading

Fargo Dowling Pashke & TwargowskiErie

William H Fegley Jr & Associates PCPlymouth Meeting, Tamaqua

Samuel M Fisher and CompanyPhiladelphia

Friedlander Dunn & CompanyHorsham

Glickman Berkovitz Levinson & Weiner PCJenkintown

Godick + CompanyPhiladelphia, Stroudsburg

Goldenberg RosenthalPhiladelphia

S D Goldfine CoWayne

Alexander Grant & CompanyPhiladelphia, Pittsburgh

Greenawalt & CompanyCarlisle, Mechanicsburg, Middletown

Hagner Ratke & CompanyPhiladelphia

Herbein & SwerenReading

Herr Nicholas & CompanyEphrata, Harrisburg, Reading

Hill Barth & KingMeadville, New Castle, Sharon

Hoyt Devine & Co LtdBerwyn

D C Hutchinson & Co IncPittsburgh

Jungers & O’Connell PCPhiladelphia

James J KellyArdmore

Kochenour Earnest Smyser & BurgYork

Kreischer Miller & CoAbington

Kuntz Lesher Siegrist Martini & AssociatesLancaster, Mount Joy

89

LaManna AssociatesWest Lawn

Laventhol & HorwathPhiladelphia, Wilkes-Barre, Wormleysburg

Lawrence and BaumLansdale

MacAlpine Carll & CoPhiladelphia

MacDade Abbott & CoPaoli

Maillie Falconiero & CompanyKing of Prussia, Pottstown, West Chester

Main HurdmanErie, Harrisburg, Philadelphia, Pittsburgh

Richard M ManieriArdmore, Drexel Hill

Zubair Said MansoriJohnstown

H R Margolis CompanyBala Cynwyd

Margolis & CompanyBala Cynwyd, Reading

Marucci Ortals Annett & CoUpper Darby

Mathieson Aitken & CoPhiladelphia

Miller & CoChambersburg, Hanover, York

Harry Ness & CompanyHanover, York

Niessen Dunlap & PritchardColmar

J Christopher NurneyDoylestown

Pannell Kerr ForsterPhiladelphia

Parente Randolph Orlando Carey & AssociatesHazleton, Scranton, Wilkes-Barre, Williamsport

Peat Marwick Mitchell & CoAllentown, Harrisburg, Philadelphia, Pittsburgh, Valley Forge

Dodd K PfefferHorsham

Price WaterhousePhiladelphia, Pittsburgh

Rainer & Company PCNewtown Square

Reinsel Pacific Langdon Houck & BeaverWyomissing

90

Fred W ReplogleHatfield

Rogers Huber & AssociatesLewisburg, Muncy, Williamsport

Mary Ellen RosenelloPhiladelphia

Robert Rossi & CoEynon

Rudney Rudney and CompanyBala Cynwyd

Rudolph Palitz & CompanyExton, Philadelphia

Martin M Sacks & AssociatesHarrisburg

Sanville & FischerWest Chester

Schneider Downs & Co IncNew Kensington, Pittsburgh

Seidman & SeidmanPhiladelphia

Shea Oesterle Siana & DeeganRosemont

Simkins Kugler Fine & CompanyMontgomeryville

Smith Bertocchi Arbaugh & HallKittanning

Smith Elliott Kearns & CompanyChambersburg, Waynesboro

Snodgrass & Company PCPittsburgh

Stein Goldberg & CompanyPhiladelphia

Sullivan Booz & CoQuakertown

Tait Weller & BakerPhiladelphia

Joseph Taricani & CompanyState College

Terry Johnson & Co IncPittsburgh

Touche Ross & CoPhiladelphia, Pittsburgh

Trout Ebersole & GroffLancaster

Urish Popeck & CoPittsburgh, Washington

91

Carbis Walker & AssociatesBeaver Falls, Butler, Franklin, Grove City, Meadville, New

Castle

Arthur Young & CompanyPhiladelphia, Pittsburgh

Zuber Close Ross & CompanyReading

92

PUERTO RICOArthur Andersen & Co

San Juan

Coopers & LybrandHato Rey

Deloitte Haskins & SellsPonce, San Juan

Diaz Rosario & CoHato Rey

Ernst & WhinneySan Juan

Kevane Peterson Soto & PasarellSan Juan

Laventhol & HorwathHato Rey

Main HurdmanSan Juan

Pannell Kerr ForsterSan Juan

Peat Marwick Mitchell & CoHato Rey

Price WaterhouseSan Juan

Touche Ross & CoSan Juan

Porfirio Vazquez RosarioSan Juan

Vila del Corral & CompanyRio Piedras

93

RHODE ISLAND

Allegretti Major & CompanyProvidence

Howard C Blackway & Co PCPawtucket

Leslie P Brigham IncorporatedProvidence, West Warwick

Deloitte Haskins & SellsProvidence

Ernst & WhinneyProvidence, Woonsocket

Fradin Gessman & CoCranston

Gaines Vollucci & Co LtdWarwick

Goluses & CompanyWarwick

Harris & GiffordProvidence

Mario La Prova IncNorth Providence

Laventhol & HorwathProvidence

Murphy & CompanyProvidence

Peat Marwick Mitchell & CoProvidence

Piccerelli Gilstein & CompanyProvidence

Price WaterhouseProvidence

John S Renza Jr IncCranston

Rooney Plotkin & WilleyNewport, Providence

Ward Fisher & CompanyProvidence

Arthur Young & CompanyProvidence

94

SOUTH CAROLINA

Arthur Andersen & CoColumbia

J M Bradham Jr & CompanyManning

Chellis Mitchum & CompanySummerville

Cherry Bekaert & HollandBeaufort, Florence, Hilton Head Island, Myrtle Beach

Clarkson Harden and GanttColumbia

Deloitte Haskins & SellsColumbia, Greenville

DuRant and CompanyColumbia

Elliott Davis & CompanyAnderson, Greenville, Greenwood, Rock Hill

Ernst & WhinneyColumbia, Greenville, Spartanburg

Gamble Givens & Moody PACharleston, Moncks Corner, North Charleston, Summerville

Greene Lindley & CompanyAnderson, Belton, Greenville

Griffin Wade & Company PAAiken, Walterboro

Harris McMillan Hudgins & CompanyGreenville

F Humphries & R MoiseCharleston

Lindsey Crisp Hughes & CoGreenville

Lowrimore Warwick & CoFlorence

Main HurdmanCharleston

McGuire & CoCharleston

McKnight Frampton Buskirk and CoCharleston, North Charleston

Ray L Miller PAMyrtle Beach

William F Muckenfuss & AssociatesCharleston, Mt Pleasant

Peat Marwick Mitchell & CoGreenville

Price WaterhouseColumbia, Greenville

95

A M Pullen & CompanyColumbia

Rogers Brigman Peterson & Co PAAllendale, Barnwell, Columbia, Greenville, Seneca

Smith Kesler & Company PAGaffney

Debra A TurnerCharleston

Wilson MacEwen & CoColumbia, Sumter

Albert L WolfeBamberg, Orangeburg

Frank A Wright & Co PAOrangeburg

Arthur Young & CompanyGreenville

96

SOUTH DAKOTACharles Bailly & Company

Sioux Falls

Cahill and DaffinrudMobridge, Rapid City

Desdarlais Munson & SchaapYankton

Doherty Carmody & CompanySioux Falls

Eide Helmeke & CoAberdeen, Sioux Falls

LaFollette Jansa Brandt & CoSioux Falls

McGIadrey Hendrickson & CoPierre, Rapid City, Sioux Falls, Watertown

J Noonan & CompanyRapid City, Sioux Falls

Harlan W Peterson & CompanyAberdeen

Henry Scholten & CompanySioux Falls

Gerald J SmithMitchell

Wohlenberg Ritzman & CoMadison, Yankton

97

TENNESSEEArthur Andersen & Co

Chattanooga, Knoxville, Memphis, Nashville

Anderson & Uiberall PCMemphis

Brandon Smith and JonesMemphis

Breazeale & Associates PCKnoxville

Cannon & CompanyMemphis

Cherry Bekaert & HollandKnoxville, Nashville

Coopers & LybrandKnoxville, Memphis

Daniel Smith Bright & Associates PCHermitage

Davis White & AssociatesMurfreesboro

Joseph Decosimo and CompanyChattanooga, Cleveland

Deloitte Haskins & SellsChattanooga, Memphis, Nashville

Ernst & WhinneyChattanooga, Knoxville, Memphis, Nashville

Frazee Thomas and TateMemphis

James B Frost & CompanyChattanooga

Haynes Moore VanLandingham & FinneyChattanooga

Hazlett Lewis and BleterChattanooga, Dayton, Knoxville

Holland Knowles Peterson & WinerChattanooga

Hoover Harrison Associates PCKingsport

Kenneth R Kraft & CoNashville

Kraft Bros Esstman Patton & HarrellColumbia, Nashville

Main HurdmanChattanooga, Greeneville, Knoxville

Marlin & EdmondsonNashville

Ernest Newbern & CompanyMemphis

98

Pannell Kerr ForsterMemphis

Payne Miller & OliphantChattanooga

Peat Marwick Mitchell & CoMemphis, Nashville

Price WaterhouseJohnson City, Memphis, Nashville

Pugh & Company PCGatlinburg, Kingsport, Knoxville

A M Pullen & CompanyKnoxville, Memphis

William Puryear & CoGallatin, Nashville

Rhea & IvyMemphis

Seidman & SeidmanMemphis

Severance and Sharp PCAthens, Knoxville

Siegel BibleKnoxville

Totherow Lynn & HaileMcMinnville, Sparta

Touche Ross & CoMemphis, Nashville

Watkins & WatkinsMemphis

Whitehorn Bradsher & TankersleyCovington, Memphis

99

TEXASAlexander & Rogers Inc

Lufkin, Nacogdoches

Arthur Andersen & CoAustin, Dallas, Fort Worth, Houston, San Antonio

George Angelos & CompanyAlpine, Fort Stockton

George Angelos & CoAlpine, El Paso, Fort Stockton, Marfa

Arendale Young and CoHouston

Arms Jeffers & CoTyler

Armstrong & AssociatesDallas

Armstrong Backus & BakerSan Angelo

Lynn Ashley and CompanyAbilene

Weldon Aston & Co PCFort Worth

Axley & RodeCrockett, Livingston, Lufkin, Nacogdoches

Bailey & TaylorSan Antonio

Bailey Tole Burcham & CoIrving

Bailey Vaught Robertson & CompanyDallas

Baird Kurtz & DobsonDallas

Baker Baker & Baker PCDallas

Bargman McNeny & ConnDallas, Fort Worth

Barineau & CompanyHouston

Charles Barrett & CoSan Antonio

Bateman & Co Inc PCHouston

Baucum Hyde & ReeseHouston

Beddingfield McDowell & Lytle PCHouston

Belding Salazar Taaffe & CoHouston

100

Mary E Beniteau BellBrownwood

S Berry PCLubbock

Bixler Carlton Pittenger & Co IncEl Paso

Blomstrom Knight & CoHouston

Botello Gonzalez & FariasLaredo

Bowie Craig & Co PCEl Paso

Brantley Spillar & FrazierFort Worth

Browne Jordan & Co PCHouston

Burch Fincher & CompanyDallas

Burleigh McClelland Samuel & HayesBeaumont

Burton Young & Cloud IncHouston

Caraway Spikes & McMahonLubbock

Carneiro Chumney & CoSan Antonio

Condley and CompanyAbilene, Brownwood, Dallas

Conklin Hruzek & Co PCHouston

Coopers & LybrandAustin, Dallas, El Paso, Fort Worth, Houston

Cornell & CompanyAmarillo

Crofford and CompanyAmarillo

Crowl & AmmermanConroe

James M DalrympleFort Worth

Davis Clark and CompanyDallas

Davis Kinard & Co PCAbilene

Deloitte Haskins & SellsDallas, Fort Worth, Houston, San Antonio

Dillashaw Hawthorn & Co PCHouston

101

Dohm & Wolff PCDallas, Houston

Doshier Pickens & Francis PCAmarillo

Ronald J DreyerLongview

Jerry O DueittConroe

Eads Hunter & CompanyDallas

Paul J Eilenburg CorpEl Paso

Ernst & WhinneyAustin, Corpus Christi, Dallas, Fort Worth, Houston, Laredo,

San Antonio

Ervin Prater Pickens Snodgrass & KochArlington

Fairall Quindt Inc PCEl Paso, Houston

Fields & NemecCorpus Christi

Fitts Roberts & Co Inc PCHouston

Foster-Dickinson & CompanyDallas

Fox & CompanyCorpus Christi, Dallas, Houston, Midland, Odessa

John David Franklin CharteredHouston

Franks Branum & CompanyHouston

Funchess Hamby White & BealBeaumont

Romulo GarciaAlice

Roberto J GarzaHouston

Gaskill Pharis & Pharis PCDalhart

Charles D Gerhardt PCHouston

Gerhardt & PuckettAmarillo

Glass & CoAustin

Goldberg Westheimer & CoHouston

102

Gowland Kincaid Davis & CoCorpus Christi

Alexander Grant & CompanyAustin, Brownsville, Dallas, Harlingen, Houston, McAllen,

San Antonio

Green & McElreathHouston

Green Wheeler & Co PCHouston

Greenstein Logan & CompanyDallas, Houston, Temple, Waco

Grier Reeves and LawleyTexarkana

H S Groesbeeck JrAustin

Haley Winfrey & DeppeDallas

Harper & Pearson Company PCHouston

Harrell Rader & BonnerPalestine

Harris & RichardsonIrving

Havard & BatteHouston

Henry & Peters PCTyler

Hereford Lynch & Co PCCleveland, College Station, Conroe, Houston, Huntsville

Hoffman Pederson & McBryde PCDallas

Horton & CoHouston

James B InglishHouston

Johnson Burdine & Co PCArlington

Jones Hay Sanders and CompanySan Angelo

Jones Saegert & Co PCHouston

Judd Thomas Beasley and SmithDallas

Juncker McMillian & BennettBeaumont

Kalman Phillips & Leon PCHouston

103

Kaps & ChaddickHouston

Keeney Hembree & CompanyDumas

Kelley Cole & Co PCLubbock

Glenn H KelsayStephenville

Hayden E KingHouston

R J KollmansbergerDallas

Lane Gorman Trubitt & CompanyDallas

Lanier Locke & RitterAustin, Georgetown

George Lasky & CompanyDallas

Laventhol & HorwathDallas, Houston

Lawhon Thomas Holmes & CoDallas, Duncanville

Lawrence Blackbum Cavett & CoBeaumont

Thomas Leger & CoHouston

Kenneth Leventhal & CompanyDallas, Houston

Lewis & PortmannDallas

Long Chilton Payte & HardinBrownsville, Harlingen, McAllen, Port Isabel

MacIver Owen & BellDallas

Main HurdmanDallas, El Paso, Fort Worth, Houston, Lubbock, Midland,

Odessa, San Antonio, Waco

Malow Cohen & CoHouston

Martin Trachta Hunter & CompanyDallas

Massey & Company PCEl Paso

Leland S MatthewsHouston

Matthews & JacksonNew Braunfels

104

McClanahan and HolmesBonham, Denison, Paris

Howard W McElroy PCNew Braunfels

Margie S McQueen & CoFort Worth

McReynolds Beason & Co Inc PCLongview

Melton & MeltonHouston

Middleton Burns & DavisDallas

William Justin Miller & AssociatesDallas

E Jordan Mills & Co PCDumas

Thomas H Minor & Co PCHouston

Murski Hicks & CoDallas

Myers Crawford and CarterMineral Wells

Napier Ratcliff & CoEl Paso

Conrad J Netting & CoSan Antonio

Oppenheim Appel Dixon & CoDallas, Houston

Padgett Stratemann & CoSan Antonio

Pannell Kerr ForsterDallas, Houston

Parrish Greenstein Moody & Harelik PCMarlin, Waco

Henry R Pearson Inc PCDallas

Peat Marwick Mitchell & CoAmarillo, Austin, Corpus Christi, Dallas, El Paso, Fort Worth,

Houston, Lubbock, Midland, San Antonio

Phillips and Bowles PCHouston

Pittman O’Daniel & Co PCGrapevine

Price WaterhouseDallas, Fort Worth, Houston, Midland, San Antonio

Ray & Company PCAbilene

105

Charles E Reed & Associates PCPort Arthur

Riquelmy and ClesiHouston

H V Robertson & CompanyAmarillo, Dalhart

Ned R Rosario & CoFort Worth

Robert S RosowSan Antonio

Raymond Rude IncDallas

Saffle Phillips & SawallLubbock

Schwartz and ClarkEl Paso

Scoggins McKelvey Almon & MeadowsHarlingen

Seidman & SeidmanAustin, Dallas, Houston

Sharp Bausch & CoAmarillo, Dallas

Andrew G Shebay & Co PCHouston

Shelby Rucksdashel & JonesHouston

Sheriff Sheriff McNally & CompanyRichardson

Harold V Simpson & CoAustin

Singer & RichardsonDallas, Longview

M Michael Smith & CoCorpus Christi

Smith Howard & Gray PCDallas

John Solana & Associates PCDallas

P Eugene Southern IncHouston

Sparks & LigonAustin

Sproles-Woodard & CompanyFort Worth, Midland, Odessa

Squyres Johnson Squyres & CoTyler

Norman K StewartAmarillo

106

Stewart Ferguson & RobinetteAmarillo, Borger, Wichita Falls

Stovall Grandey & Whatley PCFort Worth

Robert Sullivan Associates PCJasper

Tannebaum Bindler+CompanyDallas

Tannery Hayes & CompanyDallas

Tharp Thompson & MoranDallas

Thrasher & PinkertonHouston

Touche Ross & CoAustin, Dallas, Fort Worth, Houston, San Antonio

Trott & CompanyMidland, San Angelo

Herb VestDallas

Voelkel Cabaniss & CompanyHouston

Philip Vogel & CoDallas

Garrett Vogel IncorporatedDallas

Wallingford Flavin Fox & CoHouston

Wathen DeShong and CompanyBeaumont

Weaver and TidwellDallas, Fort Worth

Webb & WebbSan Angelo

Weinberg Scauzillo & Kaufman PCDallas

West and CompanyAustin

Arthur White & CompanyDallas

White Petrov & McHoneHouston

Williams Smith & Co PCHouston

Wolfe Roberson and BrownAbilene

107

Arthur Young & CompanyAbilene, Amarillo, Austin, Dallas, Fort Worth, Houston,

San Antonio

Young and Herold PCDallas

Young Waldrep & Co PCMuleshoe

108

UTAH

Arthur Andersen & CoSalt Lake City

Coopers & LybrandSalt Lake City

Crouch Davis & AssociatesOgden

Davis & BottBrigham City

Deloitte Haskins & SellsSalt Lake City

DeNiro and ThorneMurray, Salt Lake City

Donald L EgbertSalt Lake City

Ernst & WhinneySalt Lake City

Fox & CompanyOgden, Provo, Salt Lake City

Hancey Jones Waters & WrightLogan

Hansen Barnett & MaxwellSalt Lake City

Haynie Larson & Gabrielson PCSalt Lake City

Main HurdmanSalt Lake City

Peat Marwick Mitchell & CoSalt Lake City

Price WaterhouseSalt Lake City

Robison Hill & CoDelta, Salt Lake City

Schmitt Griffiths Anderson Smith & CoOgden, Salt Lake City

Tanner Brunson Pickett & CoOgden, Salt Lake City, Vernal

Touche Ross & CoSalt Lake City

Wiggins & CoBrigham City, Ogden, Salt Lake City

Arthur Young & CompanySalt Lake City

109

VERMONT

Briggs Keyes CompanyBurlington, Middlebury, St Albans, Stowe

Gallagher Flynn Crampton & CompanyBurlington

Douglas E HullMontpelier

P F Jurgs & CompanyBurlington, Newport, Rutland

R F Lavigne & CompanyBurlington

Roderic A Sherman & CompanyMontpelier

Smith Batchelder & RuggBurlington, Montpelier, Rutland, St Johnsbury

Peter Lewis TashmanRutland

Urbach Kahn & Wertin PCBennington

110

VIRGINIA

Arthur Andersen & CoMcLean, Richmond

Baker and McNiff PCVirginia Beach

Francis J Berry IncArlington

James M Bridges Ltd PCWoodbridge

Brown Dakes Johnson and WannallArlington

Brown Edwards & CompanyBristol, Roanoke, Salem

Bruner Kane McCarthy and Roberts LtdAlexandria

Peter N Chase PCManassas

Coopers & LybrandLynchburg, Newport News, Norfolk, Richmond

Cotton & CompanyAlexandria

Cox Allemong and CompanyMcLean

Dalton Pennell & CoEmporia, Lynchburg, Richmond

Deloitte Haskins & SellsRichmond, Roanoke

Derieux Baker Thompson & WhittFredericksburg, Manassas, Richmond

Drunagel Johnson Rutherford & Wilkins PCWarrenton, Winchester

Ernst & WhinneyNorfolk, Richmond, Roanoke

Frank Stefanou & CompanyMcLean

Godwin Hammond Assoc LtdVirginia Beach

Goldklang & Associates PCVienna

Goodman & CompanyNorfolk, Richmond

Hottel & Willis PCWinchester

Martin Deal & Dolan LtdRichmond

D R Maxfield and CoFairfax

111

Murray Jonson White and Associates LtdArlington

James Ould IncRichmond

Pannell Kerr ForsterAlexandria

Peat Marwick Mitchell & CoNorfolk, Richmond, Roanoke

Phibbs Burkholder Geisert & HuffmanHarrisonburg

Price WaterhouseNorfolk, Richmond

A M Pullen & CompanyDanville, Harrisonburg, Richmond, Winchester

Sabatini Holleman Everett PCChester, Richmond

Salley Weissinger and CompanyCharlottesville

Schoenadel Marginot & CompanySpringfield

Sullivan + HardisonWinchester

Surles & Associates LtdAnnandale, Fredericksburg, Warrenton

Charles M Terry & CompanyRichmond

Touche Ross & CoRichmond

Arthur Young & CompanyNorfolk, Reston, Richmond

Yount Hyde & Barbour PCCulpeper, Leesburg, Middleburg, Warrenton, Winchester

Kenneth Alois ZelubowskiVirginia Beach

112

WASHINGTON

Arthur Andersen & CoBellevue, Seattle

Anderson Peretti & Co PSCheney, Spokane

Marion C Argo PSTacoma

Batty & Forsgren PSSpokane

Bennett Hammack & Associates Inc PSBellevue

Boyd H BensonFreeland

Benson & McLaughlin PSBellevue, Seattle

Benton Benton & CoTacoma

Boyd & Higgins PSSpokane

Boyd Olofson & CompanyEllensburg, Moses Lake, Seattle, Yakima

Brink & Sadler PSTacoma

Burwell McClain & Co PSPort Angeles

Christensen Schafer & Husmoe PSSeattle

Christie Weyen & Co PSSpokane

Clark Nuber & Co PSBellevue

Coopers & LybrandSeattle, Spokane

Deloitte Haskins & SellsSeattle, Spokane

James Erickson & Co PSBellevue

Ernst & WhinneyBellevue, Seattle, Tacoma

John F Forbes & CoSeattle

Fox & CompanySeattle

Alexander Grant & CompanySeattle

Greenwood Ohlund & CoSeattle

113

Hagen Kurth Perman & CoSeattle

Hascal Sjoholm & Co PSEverett

Hauger Lemm & CoWalla Walla

Jacobson Lawrence and AssociatesRedmond, Seattle

James & AssociatesKingston, Poulsbo, Seattle

Ansell Johnson & Co PSBellevue, Seattle

Knight Vale & GregoryOlympia, Seattle, Tacoma

Larson Gross & AssociatesBellingham, Lynden

Laventhol & HorwathSeattle

Laycock & GrundhauserSeattle

LeMaster & DanielsColfax, Moses Lake, Omak, Othello, Pullman, Quincy,

Ritzville, Spokane, Tri-Cities

Lord & Nelson PSTacoma

Lyle Leffel & Otis PSDavenport

Main HurdmanSeattle

McFarland & Alton PSSpokane

McQuaig & Welk PSWenatchee

Metcalf Hodges & CoBellingham, Oak Harbor

Metzon Metcalf Hodges & CoSeattle

Moss AdamsBellevue, Bellingham, Bremerton, Everett, Seattle, Tacoma, Vancouver, Yakima

Myers & Associates PSSeattle

Niemi Holland & ScottKennewick, Seattle, Walla Walla

Pannell Kerr ForsterSeattle, Spokane, Wenatchee

Peat Marwick Mitchell & CoBellevue, Seattle

114

Vernon F Peterson & Associates PSMount Vernon, Vancouver

Peterson Sullivan & CoSeattle

Phillips Carlington & GockePuyallup, Tacoma

Preszler Larner Mertz & CoAberdeen

Price WaterhouseSeattle

Schenk & Loe PSSeattle

Schoedel & SchoedelSpokane

Seidman & SeidmanSpokane

Sigler & KarrLynnwood

Simonson Moore & OlsonBellevue, Tacoma

Smeltz and LambPullman

H W Smith & Company PSBellevue, Doulsbo, Winslow

N R Smith & Associates Inc PSOlympia

Stave Hallgrimson Snider & CoEverett

Touche Ross & CoBellevue, Seattle

Peter Townsend and Associates PSFederal Way

Tremper & CoSeattle

Vadman Dimon & BriggsOlympia

Voldal Wartelle & Co PSBellevue

Wintch Thorinson and Company PSEverett

Yergen and MeyerChehalis

Arthur Young & CompanySeattle

115

WEST VIRGINIAArnett & Foster

Charleston, Lewisburg, Madison

Francis J Berry IncMartinsburg

Brown Edwards & CompanyBluefield, Princeton

Louis J Costanzo & AssociatesWheeling

Cox Allemong and CompanyCharles Town, Martinsburg, Romney

Ernst & WhinneyCharleston

McLaughlin Reineke & AssociatesKeyser

Mull-Plohal & CompanyWheeling

Somerville & CompanyHuntington, Logan

Suttle & StalnakerCharleston

Tetrick Bartlett & CoClarksburg

Toothman Rice & CoBuckhannon, Clarksburg, Elkins

Trainer Wright & AssociatesBarboursville, Huntington, Logan, Williamson

116

WISCONSIN

Arthur Andersen & CoMilwaukee

Anderson Bowen & CompanyEau Claire, Menomonie

Baillies Denson Erickson & SmithAppleton, Lake Geneva, Madison, Wisconsin Rapids

W J Bauman Associates LtdEau Claire, River Falls

Bendt & DitscheitDeForest, Sun Prairie

Bertelson CompanyEau Claire, Menomonie, New Richmond, Rice Lake

William K Campbell and AssociatesPrairie du Sac

Cerbins Wyss Reffue & PasJanesville, Monroe

Clifton Gunderson & CoGreen Bay, Madison, Neenah, Oshkosh, Stevens Point,

Waupaca

Conley McDonald Sprague & CoMilwaukee

Coopers & LybrandMilwaukee

Deloitte Haskins & SellsFox Valley, Milwaukee

Ernst & WhinneyMilwaukee

Esterbrooks Lomen Scott Signorelli LtdSuperior

Fishkin Dippel & McNevinBaraboo

Fitzpatrick & Roberts SCJanesville, Madison

Gnewuch Trimberger & CoGreen Bay, Marinette, Sturgeon Bay

Alexander Grant & CompanyAppleton, Fond Du Lac, Madison, Milwaukee, Sheboygan

Hammill & CompanyDelavan, Kenosha, Racine

Hawkins Ash Baptie & CompanyLa Crosse, Manitowoc, Marshfield, Medford

Hill Christensen & CompanyBlack River Falls, Columbus, Eau Claire, Hudson, Marshfield,

Neillsville, Sparta, Tomah

Houghton Taplick & CoMadison

117

Jonet Fountain Vande Loo & GlaserGreen Bay

Kerber Eck & BraeckelMilwaukee

Steven M Lubnow SCWaukesha

Madnek Cohen & Leack SCMilwaukee

McGIadrey Hendrickson & CoAshland, Janesville, La Crosse, Superior

McNally & Company SCBeloit, Edgerton, Janesville

Morton Nehls & Tierney SCMadison, Milwaukee

Mueller and SebenaNew Berlin

Nankin Schnoll & CompanyMilwaukee

Edward J O’KeefeWauwatosa

Parent Dott & Company LtdBeaver Dam

Detlef PavlovichMilwaukee

Peat Marwick Mitchell & CoMilwaukee

Price WaterhouseMilwaukee

Redlin & Company SCWaukesha

Raymond B Rewalt SCAppleton

Schenck & Associates SCAppleton, Fond du Lac, Sheboygan

Schumaker Romenesko & Associates SCAppleton, Kaukauna

Robert N SelbergFort Atkinson

Shinners Hucovski and Company SCGreen Bay

H G Siepert & CompanyBeloit

Simma Flottemesch & Orenstein LtdNew Richmond

Smith & GestelandMadison

Smits Kilsdonk & Associates SCAntigo, Shawano

118

Milton P Stein & Company SCMilwaukee

Suby Von Haden & Associates SCMadison

Tillman & KennedyMilwaukee

Touche Ross & CoMilwaukee

Virchow Krause & CompanyBeloit, Darlington, Dodgeville, Elkhorn, Fort Atkinson, Janesville, Lancaster,Madison, Milwaukee, Platteville, Racine, Sun Praire, Watertown, Whitewater

Vrakas Blum & Co SCWaukesha

Wegner & AssociatesMadison

White Reinholtz & PfefferkornMadison

Williams Young & AssociatesMadison

Winter Kloman Moter & Repp SCOconomowoc, Wauwatosa

Wipfli Ullrich & CompanyChippewa Falls, Eagle River, Green Bay, Marshfield,

Minocqua, Rhinelander,Wausau, Wisconsin Rapids

Arthur Young & CompanyMadison, Milwaukee

John A Zerbel & CompanyBrookfield

119

WYOMINGE Olaf Blunsom PC

Torrington

Brolyer Weskamp & Co PCLaramie

Curtis W ChristensenSheridan

Cornia Howard & CompanyCasper

Fox & CompanyCasper

Alexander Grant & CompanyCheyenne

Henderson Stevens & Associates PCRock Springs

Hoenig & AssociatesCheyenne

Johns Lenhart Kreycik & CompanyCasper, Douglas

Macy & AssociatesCasper

McGIadrey Hendrickson & CoCasper, Cheyenne, Gillette

Karen M MoodySheridan

Clifford H Moore and CompanyRiverton

Porter Muirhead & CoCasper

Robirds and Associates PCCody, Powell, Riverton

Schmitt Griffiths Anderson Smith & CoEvanston

Shamley & Associates PCCasper

Touche Ross & CoCheyenne

120

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

M018837

directory of member firms, september 1, 1983

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