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TENNESSEE ACCOUNTINGPrepare with FIRM GUIDEa Leader. Prepare with Becker.

Give yourself an edge on Exam day with comprehensive test prep that combines powerful practice tools with expert instruction.

Choose from 3 flexible course formats – Self-Study, LiveOnline and Live

Adapt2U Learning Technology

More than 400 Task-Based Simulations with SkillMaster Videos

Three Simulated Exams per section that simulate the actual CPA Exam

Unlimited Practice Tests per section

Take advantage of the TSCPA membership rates and save on the 4-Part Program or the 201 Powell Place FIND YOURnew WAY Becker Bundle, now with unlimited access. Brentwood, TN 37027 615-377-3825 TO SUCCESS!Contact Amy Johnson at [email protected] [email protected] • tscpa.com or visit becker.com/cpa.

in partnership with Prepare with a Leader. THE JOURNEY TO A REWARDING Prepare with CAREER Becker. BEGINS HERE.

A career in accounting offers rewards, stability and gives you the chance to make a huge difference in the lives of people Give yourself an edge on Exam day with and the fiscal health of businesses. The road to success starts comprehensive test prep that combines by joining the American Institute of CPAs (AICPA) and the powerful practice tools with expert instruction. Tennessee Society of CPAs (TSCPA). Join both at the same time completely free at ThisWayToCPA.com/joinTN and get the resources and support you need to go anywhere you want. Choose from 3 flexible course formats – Self-Study, LiveOnline and Live

Adapt2U Learning Technology

More than 400 Task-Based Simulations with SkillMaster Videos

Three Simulated Exams per section that simulate the actual CPA Exam

Unlimited Practice Tests per section 19249CT-312

Take advantage of the TSCPA membership rates and save on the 4-Part Program or the new Becker Bundle, now with unlimited access.

Contact Amy Johnson at [email protected] or visit becker.com/cpa. Local Network National Support Student Programs © 2016 American Institute of CPAs. All rights reserved.

Visit ThisWayToCPA.com/joinTN and register today. Dear Future CPA,

The Tennessee Society of Certified Public (TSCPA) is pleased to present you with the Guide to Accounting Firms in Tennessee. Produced with the support of Becker Professional , this directory will be a vital resource in your search for the perfect accounting position. It includes information on 54 firms from across the state, plus tips for job hunting, interviewing and more.

As the professional association for CPAs in Tennessee, TSCPA's mission is to enhance the success of members through service, support and advocacy. To find out more about what TSCPA has to offer, including student membership, visit page 4 of this guide. Also, check out our website at tscpa.com to learn more about our scholarship program, job board, award-winning continuing professional education and much more.

If you have questions about TSCPA or the CPA , please contact us at 615-377-3825 or [email protected]. Welcome to the profession; we look forward to working with you!

Sincerely,

B. Bradford Floyd, CAE President/CEO

Published by the Tennessee Society of Certified Public Accountants

For additional copies of this Guide, contact TSCPA at: 201 Powell Place • Brentwood, TN 37027 615-377-3825 [email protected] • tscpa.com \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Table of Contents

Membership Information ...... 5 HORNE LLP (Jackson) ...... 41 Steps To Become a CPA ...... 6-9 HORNE LLP (Memphis) ...... 42 Requirements to Sit for the CPA Exam HORNE LLP (Brentwood) ...... 43 in Tennessee ...... 10 JHM Certified Public Accountants...... 44 Testing Center...... 11 Kraft & Company PLLC...... 45 Four Parts of the CPA Exam ...... 12 KraftCPAs PLLC ...... 46 Helpful Resources ...... 13 LBMC, PC ...... 47 TSCPA Student Ambassadors/Scholarships...... 14 Lenahan, Smith & Bargiachi, PC ...... 48 Alexander Thompson Arnold CPAs...... 15 Maggart & Associates, PC...... 49 Barto, Hoss & Company, PC...... 16 Marcum LLP...... 50 Bible Harris Smith, PC ...... 17 The Marston Group, PLC...... 51 Blackburn, Childers & Steagall, PLC ...... 18 Matheney Stees & Associates, P.C...... 52 Brown Edwards & Company LLP...... 19 Mauldin & Jenkins, LLC ...... 53 Carr, Riggs & Ingram, LLC ...... 20 McCune & Bell CPAs PLLC...... 54 CBIZ MHM, LLC ...... 22 Neal, Scouten & McConnell, PC ...... 55 Cherry Bekaert LLP...... 23 Novinger, Ball & Zivi, P.C...... 56 Conry-Taylor & Morrow CPAs, PC ...... 24 Patrick Accounting...... 57 Coulter & Justus, PC ...... 25 Patterson, Hardee & Ballentine, P.C...... 59 CPA Consulting Group, PLLC ...... 26 Price CPAs, PLLC ...... 60 Crisler CPA, PLLC ...... 27 Pugh CPAs ...... 61 Crosslin PLLC ...... 28 Pulley & Associates, CPAs ...... 62 Crowe LLP ...... 29 Purkey, Carter, Compton, Swann & Carter, PLLC .... 63 LLP ...... 30 Putman & Hancock, CPAs ...... 64 Dempsey Vantrease & Follis PLLC ...... 31 Puryear & Noonan, CPAs ...... 65 Dixon Hughes Goodman LLP ...... 32 PYA ...... 66 Elliott Davis ...... 33 Reynolds Bone & Griesbeck PLC...... 68 FMC CPAs, PLLCs...... 34 Rodefer Moss & Co, PLLC ...... 69 Fouts & Morgan CPAs ...... 35 Smith Marion & Co...... 70 Frazee Ivy Davis, PLC ...... 36 SSW CPAs ...... 71 Frazier & Deeter...... 37 Stone, Rudolph & Henry, PLC ...... 72 H A Beasley & Company PLLC...... 38 Watkins Uiberall, PLLC ...... 73 HHM CPAs ...... 39 WSW CPAs ...... 74

4 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Why Join TSCPA? Student Membership is FREE and is a joint membership with the AICPA.

Who We Are The Tennessee Society of CPAs is comprised of nearly 10,000 members in , public accounting, government and education. The TSCPA is the premiere professional association dedicated to the advancement of the CPA profession in Tennessee. With more than 100 years of service to the accounting profession, we are shaping the future through peer networking, high-quality educational opportunities required to maintain a license, legislative advocacy and a variety of other member services. _ Okay, I don’t know what took me so long! I want to become a member now.

IT’S EASY!

VISIT ThisWAyToCPA.com/joinTN TO JOIN AS A STUDENT MEMBER TODAY.

No longer a student? Learn about TSCPA's other membership categories at TSCPA.COM/JOIN \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ TO BECOME A CPA ////////////////////////////////////////// 1. Education Requirements ⊲⊲ Get a Degree! You must complete a bachelor’s degree or higher from an accredited institution to obtain a CPA license.

⊲⊲ Complete at least 30 semester or 45 quarter hours of accounting including at least 24 semester or 36 quarter hours at the upper division. A maximum of six semester or eight quarter hours from internship programs may be included.

⊲⊲ Complete at least 24 semester or 36 quarter hours in general business such as:

☑☑ algebra, calculus, statistics, probability ☑☑ business communication ☑☑ business law ☑☑ economics ☑☑ ethics ☑☑ finance ☑☑ management ☑☑ technology/information systems ☑☑ marketing

6 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ TO BECOME A CPA ////////////////////////////////////////// 2. Apply, Study and Pass the CPA Exam ⊲⊲ Apply ☑☑ Apply with the National Association of State Boards of Accountancy to determine if your eligible to take the exam ☑☑ Submit required fees and materials with application ☑☑ If you are eligible, you’ll receive a Notice to Schedule ☑☑ Schedule your exam ☑☑ You have 18 months to complete all four sections ⊲⊲ Study* ☑☑ 90 hours of study reccomended for Auditing and Attestation ☑☑ 90 hours of study reccomended for Business Environment Concepts ☑☑ 150 hours of study reccomended for Reporting ☑☑ 120 hours of study reccomended for Regulations ☑☑ Total = 450 hours to get for ready for the entire exam ⊲⊲ Pass the CPA exam (all four parts) ☑☑ Order the AICPA Professional Ethics Exam ☑☑ Make sure you have satisfied the experience requirements ☑☑ Apply for your CPA license ☑☑ Update your TSCPA member profile once you are licensed

Complete details on Page 12

* Source: https://www.beckerpinnacle.com/accounting-and-finance/cpa-exam-review/ managing-stress-on-the-cpa-exam/2018 7 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ TO BECOME A CPA ////////////////////////////////////////// 3. Meet the Work Requirements to Achieve Official CPA Licensures ⊲⊲ Experience may consist of providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills.

⊲⊲ Acceptable experience shall include in industry, government, academia or public practice.

⊲⊲ No fewer than 2,000 hours of experience (earned in no less than one year or more than three years). Experience must be earned within the ten years immediately preceding the application for certification.

8 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ TO BECOME A CPA ////////////////////////////////////////// 4. Apply with the State ⊲⊲ Pass the Uniform CPA Examination

⊲⊲ Pass an Ethics examination given by the American Institute of Certified Public Accountants (AICPA) with a score of 90 percent or better. Exam is available through AICPA or TSCPA.

⊲⊲ Complete one year of experience in accounting acceptable to the Board.

⊲⊲ The Board is notified once both exams are passed and will send application instructions to applicant to apply for their Tennessee CPA License.

⊲⊲ The initial CPA license application fee is $100.

Source: https://www.tn.gov/commerce/regboards/accountancy/license-applicant-resources/ licensing-requirements-exams.html

9 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Requirements to Sit for the CPA Exam in Tennessee ⊲⊲ EDUCATION information systems and marketing. At the time of application to sit for Candidates with foreign educational the CPA exam, a first-time applicant credentials must have their credentials must have completed (or be currently evaluated. enrolled towards completion of): • A Baccalaureate or higher degree ⊲⊲ COMPLETION DEADLINE conferred by a regionally accredited Education college or university recognized by All transcripts and/or a Certificate the Board; and of Enrollment are required to be • At least 18 semester or 27 quarter submitted at the time of application. hours of accounting education Final transcripts showing completion at the upper division level, junior of previously enrolled courses and/ level courses or higher. Semester or award of degree are required. or quarter hours from internship Scores will not be released until final programs may not be applied to the transcript(s) are received. Failure to 18 semester or 27 quarter hours in submit final transcripts will result in accounting. voided scores. In order to qualify for a license in Application Tennessee, you will have to complete: Applications can be submitted by • A bachelor’s degree or higher from candidates at any time. an accredited institution • At least 30 semester or 45 quarter ⊲⊲ RESIDENCY hours of accounting including at There is not a residency requirement least 24 semester or 36 quarter for the state of Tennessee. hours at the upper division. A ⊲ maximum of six semester or eight ⊲ TRANSCRIPTS If you have completed the educational quarter hours from internship requirement at the time of application, programs may be included. you must submit an official transcript • At least 24 semester or 36 from each school you attended. quarter hours in general business Transfer credits are not acceptable. such as algebra, calculus, You must submit a transcript from statistics, probability, business each institution. communication, business law, economics, ethics, finance, management, technology/

10 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ ⊲⊲ REFUND POLICY • Military Deployment - Copy of There is no provision for withdrawing the official military orders must be from the examination and/or submitted with this Form. requesting an extension of your • Medical Emergency - Copy of current Notices to Schedule (NTS). the doctor statement listing, date(s) Application and/or examination fees of care and restriction(s) must be are NOT refundable. submitted with this Form. (candidate Candidates with extreme or candidate’s immediate family) circumstances may request an NTS • Death - Copy of the death extension or a refund of examination certificate or obituary (name shown) fees only, under the following must be submitted with this Form. circumstances: • Education Deficiency - Upon notification of ineligibility. • VISA Rejections - Copy of the official rejection letter must be submitted with this Form.

Testing Centers ⊲⊲ KNOXVILLE ⊲⊲ CLARKSVILLE ⊲⊲ CHATTANOOGA 215 Center Park Dr. 220 Forbes Ave. 610 Hamilton Park Drive Suite 700 Suite B Suite 1 Knoxville, TN 37922 Clarksville, TN 37040 Chattanooga, TN 37421

⊲⊲ NASHVILLE ⊲⊲ MEMPHIS 1410 Donelson Pike 5175 Elmore Road Suite A-11 Suite 20 Nashville, TN 37217 Memphis, TN 38134

11 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Four parts of the CPA Exam

Auditing and Attestation ⊲⊲ 4 hours AUD ⊲⊲ 72 questions and eight task-based simulations

Business Environment and Concepts ⊲⊲ 4 hours BEC ⊲⊲ 62 questions, four task-based simulations and three written communications tasks

Financial Accounting and Reporting ⊲⊲ 4 hours FAR ⊲⊲ 66 questions and eight task-based simulations

Regulation ⊲⊲ 4 hours REG ⊲⊲ 76 questions and eight task-based simulations

How is the exam scored? ☑☑ To become a certified public , you must pass all four- parts of the Uniform CPA Examination. Each of the four-parts of the examination is graded on a scale of 0 to 99, using a rigorous scoring structure. The minimum passing score is 75.

12 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Helpful Resources

Tennessee Society of Certified Public Accountants (TSCPA) CPA Exam Assistance 201 Powell Place Brentwood, TN 37027 AICPA 615-377-3825 CPA Exam Content tscpa.com Scoring [email protected] Sample Tests

Tennessee State Board of Accountancy (TNSBA) NASBA 500 James Robertson Parkway, 2nd Floor Eligibility Nashville, TN 37243 Notice to Schedule 615-741-2550 Accomodations state.tn.us/commerce/egboards/accountancy.com Scores [email protected] Licensing

American Institute of Certified Public Accountants Board of Accountancy (AICPA) candidate requirements 220 Leigh Farm Road Durham, NC 27707 Prometric 919-402-4500 Toll-free: 1-888-777-7077 test centers General Website: aicpa.org Student Website: thiswaytocpa.com

Uniform CPA Examination AICPA Examinations Team Parkway Corporate Center 1230 Parkway Ave. Ewing, NJ 08628 201-938-3000 cpa-exam.org [email protected]

National Association of State Boards of Accountancy (NASBA) 150 4th Ave. N., Ste 700 Nashville, TN 37219 615-880-4200 nasba.org Prometric CPA Examination Services prometric.com 800-CPA-EXAM Nashville, TN 37219 [email protected] cpacentral.nasba.org

13 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ TSCPA Student Ambassadors Ambassadors work closely with TSCPA staff and chapter leadership to promote TSCPA student membership on their campus and at colleges and universities within their respective chapters.

⊲⊲ The Job: serve as a liaison between TSCPA and accounting students on your campus and key contacts at colleges and universities in your chapter

⊲⊲ Qualifications: ☑☑ College Junior or Senior, currently enrolled in an Accounting major at an accredited college or university

☑☑ Ambassadors are outgoing, connected to students and able to adopt a leadership role. Also possess communication and organizational skills as well as a strong academic and social presence within the school's accounting department.

SCHOLARSHIPS

TSCPA

SCHOLARSHIP PROGRAM

PAVING THE WAY FOR ACCOUNTING MAJORS

The EducationalandMemorial Foundation of the Tennessee Society of Certified Public Accountants provides scholarships to accounting students in Tennessee. 14For all eligibility requirements, visit www.tscpa.com/scholarships. \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Alexander Thompson Arnold PLLC 227 Oil Well Rd. Jackson, TN 38305 Firm Contact: Marti Gillespie Jackson, TN; Martin, TN; McKenzie, TN; Memphis, [email protected] TN; Milan, TN; Murfreesboro, TN; Murray, KY; 731-427-8571 Nashville, TN; Owensboro, KY; Paris, TN; Trenton, atacpa.net TN; Tupelo, MS; Union City, TN Geographic Area of Service: Southeast Staff Size: 250 Other Office Locations: Dyersburg, TN; Number of Partners: 26 Evansville, IN; Henderson, KY; Henderson, TN; Eligible staff with CPA license:84%

Firm Description: You will find at ATA the feel of a small firm with the abilities and results of a larger CPA firm. Our team is committed to continuous , where we strive for an ongoing search for improvement and opportunity through utilizing technology and teamwork. ATA continues to grow and provide creative approaches in the accounting industry. Continuing our expansion into services that are not traditionally associated with accounting firms, ATA, has an all-encompassing team to meet the needs of customers. Such as, Revolution Partners ATA is the wealth management entity providing financial planning expertise; ATA Technologies provides trustworthy IT solutions; Sodium Halogen focuses on growth through the design and development of marketing and digital products; lastly, Center Point Business Solutions is a complete human resource management agency. ATA is an IPA Top 200 regional accounting firm who provides a wide array of accounting, auditing, tax and consulting services for clients ranging from small family-owned businesses to publicly traded companies, and international corporations. ATA is also an alliance member of BDO USA LLP, which allows it to utilize the resources and expertise for its clients of a top five global accounting firm. Client Services: Accounting, Auditing and Assurance, Advisory and Business Consulting, Business , Compilation and Review, Compliance , Control Compliance, Corporate Tax, Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, , Governmental A and A, Human Resources, Information Security, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Peer Review, Small Business Services Valuation, Tax - Individual, Technology Consulting, Wealth Management/Financial Planning Industry Specialization: Arts/Entertainment/Sports/Leisure, Construction, Education Institutions, Employee Benefit Plans, Financial Institutions, Fraud and Investigative Services, Government Contracting, Not-for-Profit Organizations, Start-up Companies, State and Use Tax Services

Internships? Yes Is overtime required? No Full-time or part-time? Both Is overnight travel required? Yes When are they offered? Year-round Pay for licensing and renewals? Yes Paid or Unpaid? Paid Pay for professional organization fees? Yes Assistance in preparing for the CPA exam? We Pay for CPE? Yes provide support through the Becker program with BDO. We offer five paid study days off of work and a bonus once you obtain your CPA. ATA also pays for the Ethics Exam and all continuing education once an employee is CPA certified. 15 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Barto, Hoss & Company, P.C. 5751 Uptain Rd., Suite 100 Chattanooga, TN 37411

Firm Contact: Mike Barto, CPA Geographic Area of Service: Tennessee [email protected] Staff Size: 18 423-855-0700 Number of Partners: 2 bartohoss.com Eligible staff with CPA license:33%

Firm Description: You can put your trust in our CPA firm to provide you with the latest tax planning strategies and a full range of accounting services. Whether it is for individuals or companies, we can prepare federal and state tax returns, manage business payrolls, set up and manage Quickbooks, provide , or perform audits. We are ready, willing and very able to meet any or all of your accounting services and medical billing needs.

Client Services: Accounting, Auditing and Assurance, Tax – Individual, Advisory and Business Consulting, Compilation and Review, Compliance Audits, Corporate Tax, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, Litigation Support Services, Outsourced Accounting and Tax Services

Industry Specialization: Food Service and Restaurants, Health Services, High Net Worth Individuals/Families, Medical/Dental Professionals, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Service Businesses, Small Business Services, Start-up Companies, Medical Billing

Internships? No Is overtime required? Yes Assistance in preparing for the CPA exam? Is overnight travel required? Yes Paid time off to study and take exam Pay for licensing and renewals? Yes Pay for professional organization fees? Yes Pay for CPE? Yes

16 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Bible Harris Smith, PC 507 W. Clinch Ave. Knoxville, TN 37902

Firm Contact: William B. Snyder, CPA, CGMA Geographic Area of Service: Knoxville and East [email protected] Tennessee 865-546-2300 Staff Size: 10 bhspc.com Number of Partners: 3 Eligible staff with CPA license:100%

Firm Description: Bible Harris Smith, PC is a full-service firm celebrating its 70th year. Bible Harris Smith, PC cultivates long-term relationships with our clients, some of whom have been with us since the inception of the firm in 1949. Our preferred role is that of a partner who can work with our clients to maximize their business achievements. Bible Harris Smith, PC has provided superior, distinctive and personalized service to closely held businesses and their owners primarily in the Knoxville and East Tennessee area for more than 60 years. We provide experienced, innovative financial assistance and advice. The size of our firm permits our team to provide the expertise and technical support that clients need while allowing the prompt and personal attention that they deserve. We also have access to tax and consulting expertise on a global scale through our affiliation with BKR International, a leading association of qualified independent accounting and consulting firms, with more than 500 offices in 80 countries worldwide.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Employee Benefit Plans, Estate and Gift Tax Planning, Litigation Support Services, Multi-State Tax Issues, Small Business Services Valuation

Industry Specialization: Construction, Medical/Dental Professionals, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Service Businesses, Small Business Services

Internships? No Pay for licensing and renewals? Yes Assistance in sitting for the CPA exam? Provide Pay for professional organization fees? Yes paid time off to take exam. Pay for CPE? Yes Is overtime required? Yes Is overnight travel required? No

17 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Blackburn, Childers & Steagall, PLC 801B Sunset Dr. Johnson City, TN 37604

Firm Contact: Tommy Greer, Managing Partner Geographic Area of Service: East Tennessee, [email protected] Southwest Virginia, Western North Carolina 423-282-4511 Other Office Locations: Kingsport and BCScpa.com Greeneville, TN, Boone, NC Staff Size: 105 Number of Partners: 12 Eligible staff with CPA license:50% Firm Description: Serving the East Tennessee region for over 50 years with three geographic locations, BCS is a full service accounting firm, providing tax, assurance and small business services to our clients as well as many specialized services such as personal financial planning, employee benefit plans, medical practice management, litigation support, business valuations, and estate and trust services. We specialize in helping our clients by identifying and solving problems. We are committed to meeting the needs of our clients in a timely and accurate manner.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Human Resources, Information Security, Control Compliance, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Corporate Finance, Education Institutions, Employee Benefit Plans, Food Service and Restaurants, Health Services, High Net Worth Individuals/Families, and Distribution, Medical/Dental Professionals, Small Business Services, State and Local Government Entities

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Becker Pay for CPE? Yes discount and $1,000 fee reimbursement. Pay increase upon passing.

18 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Brown Edwards & Company LLP 217 East New Street Kingsport, TN 37660

Firm Contact: Billy Gilliam, CPA Geographic Area of Service: Southeast [email protected] Other Office Locations: Bluefield and Charleston, 423-246-6104 WV; Bristol, Blacksburg, Roanoke, Lynchburg, becpas.com Harrisonburg and Wytheville, VA Staff Size: 360 Number of Partners: 44 Eligible staff with CPA license:46%

Firm Description: Brown Edwards, one of the Top 100 firms in the country, has a 50-year history of providing the highest quality of specialized services to a broad range of clients. Whether a small business owner, a large corporation or an individual, our professional staff will provide personalized services to meet the needs of the client. We serve a diversified group of clients including many individuals and businesses from the following industries: construction and construction-related service providers, manufacturers, healthcare providers, and technology developers, financial service providers, distributors, automobile dealerships, real estate developers, retailers/wholesalers, local governments and not-for- profit organizations. Recognized as one of the fastest growing firms and among the Top 100 CPA firms in the country, we offer outstanding services with a hometown interest.

Client Services: Accounting, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations; Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Automobile Dealers, Construction, Corporate Finance, Education Institutions, Employee Benefit Plans, Engineering and Architecture, Financial Institutions, Food Service and Restaurants, Fraud and Investigative Services, Government Contracting, Health Services, High Net Worth Individuals/Families, Investment Advisory Services, Manufacturing and Distribution, Medical/Dental Professionals, Not- for-Profit Organizations, Professional Service Providers, Real Estate, /Wholesale/Franchises, Retirement Planning, Service Businesses, Small Business Services, Start-up Companies, State and Local Government Entities, State and Use Tax Services, Technology and Software, Transportation

Internships? Yes Pay for licensing and renewals? Yes Full-time or part-time? Part-time Pay for professional organization fees? Yes When are they offered?Spring, Summer Pay for CPE? Yes Paid or unpaid? Paid Assistance in sitting for the CPA exam? 100% reimbursement of exam fee after successful completion of all parts. Paid time off for sitting for the exam and bonus plus pay increase upon com- pletion of requirements to quality for licensing.

19 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Carr, Riggs & Ingram, LLC 3011 Armory Dr., Ste 190 Nashville, TN 37204 Firm Contact: Scott Schumpert Geographic Area of Service: Southeast [email protected] Other Office Locations: Florida, Georgia, 615-665-1811 Alabama, Texas, Louisiana, North Carolina, cricpa.com Kentucky, Mississippi Staff Size:1,600 Number of Partners: 250 plus Eligible staff with CPA license:58%

Firm Description: Carr, Riggs & Ingram (CRI) leverages expertise derived from serving more than 100,000 clients across the South. Our team believes in providing innovative accounting, auditing, tax and consulting solutions designed to improve our clients' bottom lines and help move them from compliance to competitive advantage.

Client Services: Accounting, Auditing, Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, , Forensic Accounting, Governmental A and A, Individual Tax, International Tax, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Representation before the IRS and DOR, Small Business Services Valuation

Industry Specialization: Construction, Employee Benefit Plans, Financial Institutions, Health Services, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Professional Service Providers, Real Estate, Transportation

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Spring, Summer, Fall Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Employees may purchase selected review prod- ucts at deep discounts and the firm will pay for one-half of the review course price. Employees will be reimbursed for cost of one full sitting of the exam after successful completion of all four parts.

20 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ 21 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ CBIZ MHM, LLC 5100 Poplar Ave., 30th Floor Memphis, TN 38137

Firm Contact: Moira House Montana, Pennsylvania, North Carolina, [email protected] Illinois, Rhode Island, Texas, New Jersey, New 901-685-5575 York, Wisconsin, Missouri, Idaho, Michigan, cbiz.com/memphis Washington, Kansas, Virginia, Utah Geographic Area of Service: Nationwide Staff Size: 88 Other Office Locations: Ohio, Georgia, California, Number of Partners: 14 Maryland, Florida, Massachusetts, Colorado, Eligible staff with CPA license:51% Firm Description: The CBIZ and MHM mission statement is “to provide exceptional advice and solutions that help our clients achieve their goals.” Our practice structure is one in which CBIZ provides tax and advisory services while Mayer Hoffman McCann P.C. (MHM), an independent certified public accounting firm, provides audits and other attest and . Like other national firms, our tax/consulting and assurance practices are organized as separate and independent legal entities that work together to serve clients. As the 10th largest accounting provider nationally, our clients benefit from the leading expertise and resources of a network of over 2,400 professionals. The Memphis office of CBIZ & MHM is comprised of over 100 employees, which includes 60+ CPAs, and 12 Shareholders and Managing Directors. We are consistently ranked by the Memphis Business Journal as one of the largest accounting firms in the city and have been providing and tax services to the Memphis market since 1997. CBIZ & MHM’s national prominence ensures top-tier expertise, while our local experts deliver high-level solutions and personalized service to a wide range of clients.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Human Resources, Information Security, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Corporate Finance, Employee Benefit Plans, Engineering and Architecture, High Net Worth Individuals/ Families, Manufacturing and Distribution, Professional Service Providers, Real Estate, Retail/Wholesale/ Franchises, Service Businesses, State and Use Tax Services, Audit and Tax Compliance, Large Public and Private Tax Clientele, Private and Venture Capital, Transaction Advisory Services, State and Local Tax Services, Transfer Pricing Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? Yes When are they offered?Winter, Spring, Summer Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Firm Pay for CPE? Yes covers the cost of the CPA Exam review course, registration fee, sitting fees, and passing bonus. \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Cherry Bekaert LLP 222 Second Ave. South, Ste. 1240 Nashville, TN 37201 Firm Contact: Dawn Patrick Geographic Area of Service: Nationwide [email protected] Other Office Locations: Atlanta and Augusta, GA; 615-383-6592 Austin, TX; Charlotte, NC; Fort Lauderdale, FL; cbh.com Greenville, SC; Miami, FL; Raleigh, NC; Richmond, VA; Tampa, FL; Washington, DC Staff Size: 44 Number of Partners: 10 Eligible staff with CPA license:23%

Firm Description: Specializing in serving growing, middle market companies, the CPAs and Advisors at Cherry Bekaert understand that clients look at their business through a lens of innovation and continual improvement. So we commit resources to offer inventive and original growth ideas, accounting convention alternatives, and tax-efficient strategies based on clients’ past performance and future advances in their business practices. Ranked among the nation’s 25 largest CPA firms, Cherry Bekaert serves clients in the U.S. as well as internationally through our affiliation with Baker Tilly International. Clients in the technology, real estate and construction, manufacturing and distribution, not-for-profit, education, government, and financial services industries rely on Cherry Bekaert as their growth advisor to help reach their organizational goals.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Education Institutions, Government Contracting, Health Services, High Net Worth Individuals/Families, Manufacturing and Distribution, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Start-up Companies, Technology and Software, Private Equity

Internships? Yes Pay for professional organization fees? Yes Full-time or part-time? Full-time Pay for CPE? Yes Assistance in sitting for the CPA exam? Complimentary exam review materials; reimbursement for CPA exam fees; bonuses to associates upon passing the exam

23 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Conry-Taylor & Morrow CPAs, PC 10107 Sherrill Blvd. Knoxville, TN 37932

Firm Contact: Patricia Conry Taylor Geographic Area of Service: East Tennessee [email protected] Staff Size: 10 865-777-2325 Number of Partners: 1 ctmcpas.com Eligible staff with CPA license:75%

Firm Description: Our firm believes in the value of relationships and is committed to providing close, personal attention to both our clients and staff. Our continual investment of time and resources in continuing professional education, state-of-the-art computer technology and extensive business relationships is indicative of our commitment to developing excellent staff in order to provide excellent service to our clients.

Client Services: Accounting, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Divorce Accounting, Estate and Gift Tax Planning, Fiduciary Income Tax, Wealth Management/ Financial Planning

Industry Specialization: Construction, Health Services, High Net Worth Individuals/Families, Medical/Dental Professionals, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Retirement Planning, Service Businesses, Small Business Services, Start-up Companies

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? No When are they offered?Winter, Spring Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Review Pay for CPE? Yes course assistance

24 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Coulter & Justus, PC 9717 Cogdill Road, Ste 201 Knoxville, TN 37932

Firm Contact: Margie Van Doren Geographic Area of Service: Regional [email protected] Staff Size: 62 865-637-4161 Number of Partners: 14 cj-pc.com Eligible staff with CPA license:82%

Firm Description: At Coulter & Justus, our people are our number one asset. We are a relationship-focused firm, and our staff care about each other and the firm. Our culture and leadership style provides a flexible work environment and encourages social interaction among our staff. We are proud to be recognized by Accounting Today as a “Best Accounting Firm to Work For in 2019” and prior years, which is based solely on employee survey results. From our Knoxville-based office, we serve a broad range of clients in East Tennessee and several other states with traditional services such as accounting and assurance, consulting, tax, financial services, litigation support and forensic services. Our strategic alliance with CPAmerica, Inc. provides us with worldwide resources and an opportunity to provide better solutions for our clients.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Compliance Audits, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues

Industry Specialization: Employee Benefit Plans, Food Service and Restaurants, Government Contracting, Health Services, Manufacturing and Distribution , Medical/Dental Professionals, Not-for-Profit Organizations, Retail/ Wholesale/Franchises, State and Local Government Entities, Transportation

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? Yes When are they offered?Winter, Spring, Summer Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? We Pay for CPE? Yes reimburse of testing and study materials. If a study program is not utilized, we reimburse for fees and testing costs and award a bonus.

25 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ CPA Consulting Group, PLLC 109 Kenner Ave., Ste 100 Nashville, TN 37205

Firm Contact: Cathy Werthan Staff Size: 16 [email protected] Number of Partners: 2 615-322-1225 Eligible staff with CPA license:30% pacg.com

Firm Description: Our full-service firm takes the team approach to serving clients. We pride ourselves in providing traditional CPA services in a non-traditional way. Our focus is on relationships and looking beyond the numbers to help clients achieve goal-oriented success.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Corporate Tax, Divorce Accounting, Estate and Gift Tax Planning, Fiduciary Income Tax, Wealth Management/Financial Planning, Internal Control Systems, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Arts/Entertainment/Sports/Leisure, Construction, High Net Worth Individuals/Families, Medical/ Dental Professionals, Not-for-Profit Organizations, Real Estate, Retail/Wholesale/Franchises, Service Businesses, Small Business Services, Technology and Software

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Winter Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Study Pay for CPE? Yes time during work hours during slow workflow periods.

26 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Crisler CPA, PLLC 103 Hazel Path, Suite 2 Hendersonville, TN 37075

Firm Contact: Mike Crisler Geographic Area of Service: Middle Tennessee [email protected] Other Office Locations: Brentwood, Tullahoma 615-824-8142 Staff Size: 17 criscpa.com Number of Partners: 1 Eligible staff with CPA license:47%

Firm Description: Crisler CPA, PLLC is a certified public accounting firm with offices in Hendersonville, Brentwood, and Tullahoma, Tenn. The firm provides accounting, tax, audit and other services to its clients in Middle Tennessee. The firm is a member of the AICPA Private Companies Practice Section and Employee Benefit Plan Audit Quality Center and participates in the AICPA Peer Review Program administered by the Tennessee Society of CPAs. The firm encourages each eligible professional employee to become a member of the AICPA, the TSCPA and any applicable specialty sections.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Fiduciary Income Tax, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Construction, High Net Worth Individuals/Families, Real Estate, Small Business Services, Real Estate, Investment Trusts

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Winter Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Complimentary study materials. Paid time provided for study and exams. Reimburse exam fees.

27 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Crosslin, PLLC 3803 Bedford Ave., Ste 103 Nashville, TN 37215

Firm Contact: John Crosslin Geographic Area of Service: Tennessee, [email protected] Southeast, Nationwide, Global Reach 615-320-5500 Other Office Locations: Madisonville, KY crosslinpc.com Staff Size: 55 Number of Partners: 11 Eligible staff with CPA license:31% Firm Description: Founded in 1987, Crosslin was created out of the desire to provide companies with an alternative to the national accounting firm options. As national firms focused on larger, multinational clients, Crosslin set out to serve privately owned companies, not-for-profits and governmental clients as well as to offer alternative services for the SEC market. Its membership in the BDO Alliance USA helps provide a platform for rendering these services. The Crosslin brand includes Crosslin Certified Public Accountants, Crosslin Technologies, and Crosslin Healthcare.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Employee Benefit Plans, Estate and Gift Tax Planning, Technology Consulting, Forensic Accounting, Litigation Support Services, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Construction, Education Institutions, Financial Institutions, Government Contracting, High Net Worth Individuals/Families, Not-for-Profit Organizations, Retail/Wholesale/Franchises, Small Business Services, State and Local Government Entities, Technology and Software

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? Yes When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Paid Pay for CPE? Yes CPA Review or bonus after passing all four parts

28 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Crowe LLP 720 Cool Springs Blvd., Ste 600 Franklin, TN 37067 Firm Contact: Marty Lewter Geographic Area of Service: Coast to Coast, [email protected] National Firm, Global Reach 615-360-5500 Other Office Locations: 39 offices worldwide crowe.com Staff Size: 4,290 Number of Partners: 323 Eligible staff with CPA license:30%

Firm Description: Crowe LLP is a public accounting, consulting and technology firm with offices around the world. Crowe uses its deep industry expertise to provide audit services to public and private entities. The firm and its subsidiaries also help clients make smart decisions that lead to lasting value with its tax, advisory, risk and performance services. Crowe is recognized by many organizations as one of the best places to work in the U.S. As an independent member of , one of the largest global accounting networks in the world, Crowe serves clients worldwide. The network consists of more than 200 independent accounting and advisory services firms in more than 130 countries around the world.

Client Services: Accounting, Auditing and Assurance, Business Valuation Compilation and Review, Compliance Audits, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Forensic Accounting, Governmental A and A, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Agriculture and Livestock

Industry Specialization: Arts/Entertainment/Sports/Leisure, Automobile Dealers, Construction, Corporate Finance, Education Institutions, Employee Benefit Plans, Engineering and Architecture, Financial Institutions, Food Service and Restaurants, Fraud and Investigative Services, Health Services, High Net Worth Individuals/ Families, Manufacturing and Distribution, Medical/Dental Professionals, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, Security and Commodity Brokers, Service Businesses, State and Local Government Entities, State and Use Tax Services, Technology and Software, Transportation

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? Yes When are they offered?Spring, Summer Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Yes, we provide study time and review course reimbursement.

29 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Deloitte LLP 1033 Demonbreun St., Ste. 400 Nashville, TN 37203

Firm Contact: Terry Hardesty Geographic Area of Service: Tennessee [email protected] Other Office Locations: Memphis, Hermitage 615-259-1800 Staff Size: 300 deloitte.com Number of Partners: 24 Eligible staff with CPA license:50%

Firm Description: Deloitte LLP provides assurance, tax, consulting and financial advisory services to the top companies in the state. Known as an employer of choice for innovative human resources programs, we are dedicated to helping our clients and people excel. Deloitte LLP is the U.S. member firm of Deloitte Touche Tohmatsu Limited and services are provided by its subsidiaries, including Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Tax LLP and Deloitte Financial Advisory Services LLP.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Technology Consulting, Forensic Accounting, Governmental A and A, Internal Control Systems, International Tax, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Corporate Finance, Education Institutions, Employee Benefit Plans, Engineering and Architecture, Financial Institutions, Food Service and Restaurants, Fraud and Investigative Services, Government Contracting, Health Services, High Net Worth Individuals/Families, Investment Advisory Services, Manufacturing and Distribution, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, Retirement Planning, Security and Commodity Brokers, Service Businesses, Small Business Services, Start-up Companies, State and Local Government Entities, State and Use Tax Services, Technology and Software, Transportation

Internships? Yes Is overtime required? No Full-time or part-time? Full-time Is overnight travel required? Yes When are they offered?Fall, Winter Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Deloitte Pay for CPE? Yes covers the expense for CPA study preparation material.

30 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Dempsey Vantrease & Follis PLLC 630 S. Church St., Ste. 300 Murfreesboro, TN 37130

Firm Contact: Susan Donnell Geographic Area of Service: Middle Tennessee [email protected] Other Office Locations: Lebanon 615-893-6666 Staff Size: 21 dvf-pllc.com Number of Partners: 6 Eligible staff with CPA license:55%

Firm Description: You can count on the professionals at Dempsey Vantrease & Follis PLLC to maximize your money by using our team. A regionally recognized firm for four decades, DVF is known for its expertise and resources in providing the highest level of accounting, consulting and business services. We specialize in audit, tax preparation and planning, business consulting, business start-up, business valuations and special projects.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Automobile Dealers, Construction, Food Service and Restaurants, High Net Worth Individuals/Families, Medical/Dental Professionals, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, Service Businesses, Small Business Services, Start-up Companies

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? Yes When are they offered?Spring Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? The firm Pay for CPE? Yes pays for the time off sitting for the exam, and a bonus at the time of passing.

31 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Dixon Hughes Goodman LLP 999 South Shady Grove Rd., Ste. 400 Memphis, TN 38120

Firm Contact: Andie Ray Geographic Area of Service: Nationwide [email protected] Other Office Locations: Brentwood and 901-761-3000 Memphis, TN dhg.com Staff Size: 160 Number of Partners: 17 Eligible staff with CPA license:38% Firm Description: Headquartered in Charlotte, NC, DHG ranks among the top 20 public accounting firms in the nation. With more than 2,000 professionals across the United States, we combine deep experience with a strong commitment to personal service. We are passionate about helping our clients succeed—and we do so through a resourceful approach to solving problems, providing results and helping our clients achieve their goals. DHG builds valuable careers with our people and helps our clients achieve their goals. Our four core values—trust, relationships, passion and innovation—represent the qualities that drive our decisions and behavior. These values are reflected in our personnel and guide us in shaping the culture that sets DHG apart.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Human Resources, Information Security, Control Compliance, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Small Business Services Valuation

Industry Specialization: Automobile Dealers, Corporate Finance, Employee Benefit Plans, Food Service and Restaurants, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Not-for- Profit Organization, Professional Service Providers, State and Use Tax Services

Internships? Yes Is overtime required? No Full-time or part-time? Both Is overnight travel required? Yes When are they offered?Spring, Summer, Fall Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Paid Pay for CPE? Yes time off to study; complimentary study course/ materials; bonus passing

32 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Elliott Davis 629 Market St., Ste. 100 Chattanooga, TN 37402

Firm Contact: Nita Albrecht Nationwide, International Number of Partners: 85 [email protected] Other Office Locations: Eligible staff with CPA license: 980-201-3937 Nashville and Chattanooga, 63% elliottdavisu.com TN; Augusta, GA; Charlotte and Raleigh, NC; Charleston, Columbia and Greenville, SC Geographic Area of Service: Staff Size: 768

Firm Description: Elliott Davis LLC is a leading business solutions firm offering a full spectrum of services in the areas of tax, comprehensive assurance and consulting services to diverse businesses, organizations and individuals. With a network of more than 750 forward-thinking professionals in major domestic markets and alliance resources across the globe, the organization ranks among the Top 40 and fastest-growing accounting firms in the United States. Elliott Davis has been providing innovative solutions since its founding in 1920. Visit elliottdavis.com for more information.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Arts/Entertainment/Sports/Leisure, Employee Benefit Plans, Financial Institutions, Fraud and Investigative Services, High Net Worth Individuals/Families, Manufacturing and Distribution, Real Estate, Small Business Services, State and Use Tax Services, Technology and Software, Closely Held Business, Consumer Finance, Private Equity, Hedge Funds

Internships? Yes cost of application and sitting fees up to $1,000 Full-time or part-time? Both for those who pass the exam within the first two When are they offered?Spring, Summer years of their firm-wide, entry-level start date. Paid or unpaid? Paid Is overtime required? No Assistance in sitting for the CPA exam? Upon Is overnight travel required? No acceptance of a full-time offer, the firm will pur- Pay for licensing and renewals? Yes chase or reimburse the cost of study materials Pay for professional organization fees? Yes for an approved CPA study course for all client Pay for CPE? Yes service professionals. The firm reimburses the

33 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ FMC CPAs, PLLCs 3100 West End Ave, Ste. 700 Nashville, TN 37203 Firm Contact: Janet Jones Geographic Area of Service: Southeast [email protected] Staff Size: 40 615-292-3011 Number of Partners: 8 fmccpa.com Eligible staff with CPA license:53%

Firm Description: FMC is a multi-service accounting and dedicated to meeting the business and compliance needs of individuals and companies in a variety of walks of life, industries and geographic areas. The foundation of all of our services is our communication with clients. By listening to our clients, we design services and produce results tailored to their needs. Our mission is to provide the highest quality, value-added that not only meet the needs of our clients, but also exceed their expectations.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Employee Benefit Plans, Estate and Gift Tax Planning, Outsourced Accounting and Tax Services

Industry Specialization: Arts/Entertainment/Sports/Leisure, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Not-for-Profit Organizations, Professional Service Providers, Retail/ Wholesale/Franchises, Small Business Services, Start-up Companies, Companies and Agencies

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? Yes When are they offered?Spring Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes We provide study time, study materials, timeoff for taking exam and reimbursement for exam costs.

34 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Fouts & Morgan CPAs 1715 Aaron Brenner Dr., Ste 700 Memphis, TN 38120

Firm Contact: Debra Short Geographic Area of Service: West TN [email protected] Staff Size: 15 901-761-2110 Number of Partners: 3 foutsandmorgan.com Eligible staff with CPA license:67%

Firm Description: Fouts & Morgan CPAs is a full-service accounting firm providing services primarily in Memphis and surrounding areas. The firm provides professional services to a diverse client base, including professional athletes, construction, non-profit, medical and finance. Entry-level staff are trained in both tax and audit using the latest software and technology. The firm is a member of CPAmerica International, an exclusive, worldwide association of accounting firms. This membership gives us the resources to compete with larger national firms while retaining a local commitment to quality and personal service.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Peer Review, Corporate Tax, Employee Benefit Plans, Estate and Gift Tax Planning, Technology Consulting, Outsourced Accounting and Tax Services Small Business Services Valuation

Industry Specialization: Construction, Employee Benefit Plans, High Net Worth Individuals/Families, Medical/Dental Professionals, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, Service Businesses, Small Business Services, Transportation

Internships? Yes Is overnight travel required? No Full-time or part-time? Both Pay for licensing and renewals? Yes When are they offered?Spring, Summer Pay for professional organization fees? Yes Paid or unpaid? Paid Pay for CPE? Yes Assistance in sitting for the CPA exam? Assistance with preparation and application fees for the CPA exam, passing bonus, Becker discount, paid time off to sit for exam Is overtime required? Yes

35 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Frazee Ivy Davis, PLC 5100 Poplar Avenue, Suite 1400 Memphis, TN 38137-1499

Firm Contact: Rene Pickler Geographic Area of Service: Memphis metro and [email protected] surrounding areas 901-685-1040 Staff Size: 30 fidcpa.com Number of Partners: 5 Eligible staff with CPA license:75%

Firm Description: Complete accounting and advisory services for private companies, families, individuals, executives and their legal and financial advisors.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Corporate Tax, Divorce Accounting, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Internal Control Systems, Litigation Support Services, Mergers, Acquisitions and Liquidations, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Education Institutions, High Net Worth Individuals/Families, Investment Advisory Services, Manufacturing and Distribution, Medical/Dental Professionals, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Retirement Planning, Small Business Services, State and Local Government Entities, Exit Planning, Business Valuation

Internships? Yes Is overnight travel required? No Full-time or part-time? Both Pay for licensing and renewals? Yes When are they offered?Spring Pay for professional organization fees? Yes Paid or unpaid? Paid Pay for CPE? Yes Assistance in sitting for the CPA exam? bonus upon successful completion of the CPA exam. Is overtime required? Yes

36 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Frazier & Deeter 222 Second Ave. South, Ste. 1840 Nashville, TN 37201

Firm Contact: Jason Meadows Geographic Area of Service: Nationwide, Europe [email protected] Other Office Locations: Alpharetta and Atlanta, 615-416-6810 GA; Charlotte, NC; Las Vegas, NV; London, UK; frazierdeeter.com Philadelphia, PA; Tampa, FL Staff Size: 306 Number of Partners: 5

Firm Description: Frazier & Deeter is a nationally recognized CPA and advisory firm headquartered in Atlanta, Ga. The firm provides a wide range of tax, audit, accounting and advisory services to help clients reach their unique financial goals. Frazier & Deeter’s professionals focus on investing in relationships to make a difference. Frazier & Deeter is an award-winning firm that has been named one of the Top Accounting Firms to Work For and one of the Fastest Growing CPA firms among the top 100 firms in the U.S. by Accounting Today magazine. Frazier & Deeter has also been repeatedly named a Best of the Best CPA firm by INSIDE Public Accounting and a Top Firm for Women by The MOVE project.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Agriculture and Livestock, Construction, Employee Benefit Plans, Financial Institutions, Food Service and Restaurants, Health Services, Manufacturing and Distribution, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, State and Local Government Entities, State and Use Tax Services, Technology and Software

Internships? Yes When are they offered?Year-round Paid or unpaid? Paid Assistance in sitting for the CPA exam? Frazier & Deeter covers Becker review course for those sitting for the CPA exam and also offers a bonus of $6,500 if they have passed all four before starting full-time, and $5,000 if they pass within the first year. Pay for CPE? Yes

37 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ H A Beasley & Company PLLC 111 MTCS Rd. Murfreesboro, TN 37129

Firm Contact: H A Beasley Geographic Area of Service: Tennessee [email protected] Other Office Locations: Shelbyville 615-895-5675 Staff Size: 36 habeasley.com Number of Partners: 5 Eligible staff with CPA license:12%

Firm Description: Full-service firm focused on serving professionals, small business owners, their companies and our community. Our mission is to help our clients achieve exceptional results through professional accounting services guided by the teachings of Jesus.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Fiduciary Income Tax, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Agriculture and Livestock, Construction, Engineering and Architecture, Food Service and Restaurants, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, Service Businesses, Small Business Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Winter, Spring, Fall Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? For Pay for CPE? Yes approved staff, paid time off to study, company provided study courses/materials and bonuses for passing.

38 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ HHM CPAs 1200 Market St. Chattanooga, TN 37402

Firm Contact: Donnie Hutcherson Geographic Area of Service: Southeast [email protected] Other Office Locations: Memphis 423-756-7771 Staff Size: 107 hhmcpas.com Number of Partners: 19 Eligible staff with CPA license:61%

Firm Description: HHM CPAs is a full-service, 38-year-old firm focusing on integrity, expertise, and service excellence as core values for every client . Our mission is to move businesses and organizations forward by helping each to meet financial challenges and benefit from opportunities as they arise. Our leadership has been cultivated by promoting from within the firm - from staff to partner - which is important for growth and mentorship. The HHM dedication to service extends to the community through our commitment to volunteerism, civic involvement, and responsible work practices. While we have offices in Chattanooga and Memphis, TN, we service clients across the country.

We are an independent member of the BDO Alliance USA, a nationwide association of independently owned local and regional accounting, consulting and service firms with similar client service goals.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Automobile Dealers, Construction, Employee Benefit Plans, Food Service and Restaurants, Manufacturing and Distribution, Medical/Dental Professionals, Not-for-Profit Organizations, Real Estate, Retail/Wholesale/Franchises, State and Local Government Entities

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? Yes When are they offered?Spring Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Employee will receive a maximum reimbursement of $625 per exam only for those parts taken and passed while employed at HHM. Total maximum reimbursement per employee is $2,500. Study time is not paid.

39 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ SEE WHAT’S POSSIBLE.

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CONSTRUCTION | FRANCHISE | FINANCIAL INSTITUTIONS | GOVERNMENT SERVICES HEALTHCARE | PUBLIC & MIDDLE MARKET | WEALTH STRATEGIES \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ HORNE LLP 26 Security Dr. Jackson, TN 38305

Firm Contact: Katherine G. Watts, CPA, CHC Staff Size: 584 [email protected] Number of Partners: 34 731-664-3712 Eligible staff with CPA license:58% hornellp.com

Geographic Area of Service: Southeast Other Office Locations: Mobile, AL; Baton Rouge, LA; Grenada, MS; Hattiesburg, MS; Ridgeland, MS; Starkville, MS; Memphis, TN; Nashville, TN; Austin, TX; Houston, TX; Washington, DC

Firm Description: HORNE is a decidedly different CPA and business advisory firm that is changing expectations about accounting. Clients turn to HORNE for foresight, straight talk and collaboration from a team of dedicated accounting, tax and advisory professionals. Whether we are supporting a private, public or government organization, our industry-specialized teams bring empirical knowledge and a total commitment to helping you build operational efficiencies, manage risk, ensure compliance, prevent surprises and pursue opportunities.

Client Services: Accounting, Auditing and Assurance, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Forensic Accounting, Internal Control Systems, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation, Tax - Individual

Industry Specialization: Agriculture and Livestock, Construction, Financial Institutions, Food Service and Restaurants, Health Services, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Professional Service Providers, State and Local Government Entities, Cybersecurity and IT Assurance, Public and Middle Market Companies, Franchises

Does your firm offer internships?Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? Yes When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes What assistance does your firm provide in Pay for CPE? Yes sitting for the CPA exam? Becker CPA Review Course, passing bonuses

41 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ HORNE LLP 775 Ridge Lake Blvd., Ste. 403 Memphis, TN 38120

Firm Contact: Rusty Butcher Staff Size: 584 [email protected] Number of Partners: 34 731-664-3718 Eligible staff with CPA license:58% hornellp.com

Geographic Area of Service: Southeast Other Office Locations: Mobile, AL; Baton Rouge, LA; Grenada, MS; Hattiesburg, MS; Ridgeland, MS; Starkville, MS; Jackson, TN; Nashville, TN; Austin, TX; Houston, TX; Washington, DC

Firm Description: HORNE is a decidedly different CPA and business advisory firm that is changing expectations about accounting. Clients turn to HORNE for foresight, straight talk and collaboration from a team of dedicated accounting, tax and advisory professionals. Whether we are supporting a private, public or government organization, our industry-specialized teams bring empirical knowledge and a total commitment to helping you build operational efficiencies, manage risk, ensure compliance, prevent surprises and pursue opportunities.

Client Services: Accounting, Auditing and Assurance, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Forensic Accounting, Internal Control Systems, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation, Tax - Individual

Industry Specialization: Agriculture and Livestock, Construction, Financial Institutions, Food Service and Restaurants, Health Services, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Professional Service Providers, State and Local Government Entities, Cybersecurity and IT Assurance, Public and Middle Market Companies, Franchises

Does your firm offer internships?Yes Is overnight travel required? Yes Full-time or part-time? Both Pay for licensing and renewals? Yes When are they offered?Year-round Pay for professional organization fees? Yes Paid or unpaid? Paid Pay for CPE? Yes What assistance does your firm provide in sitting for the CPA exam? Becker CPA Review Course, passing bonuses Is overtime required? Yes

42 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ HORNE LLP 8 Cadillac Dr., Ste. 160 Brentwood, TN 37027

Firm Contact: Michael Sassano Staff Size: 584 [email protected] Number of Partners: 34 615-686-2603 Eligible staff with CPA license:58% hornellp.com

Geographic Area of Service: Southeast Other Office Locations: Mobile, AL; Baton Rouge, LA; Grenada, MS; Hattiesburg, MS; Ridgeland, MS; Starkville, MS; Memphis, TN; Jackson, TN; Austin, TX; Houston, TX; Washington, DC

Firm Description: HORNE is a decidedly different CPA and business advisory firm that is changing expectations about accounting. Clients turn to HORNE for foresight, straight talk and collaboration from a team of dedicated accounting, tax and advisory professionals. Whether we are supporting a private, public or government organization, our industry-specialized teams bring empirical knowledge and a total commitment to helping you build operational efficiencies, manage risk, ensure compliance, prevent surprises and pursue opportunities.

Client Services: Accounting, Auditing and Assurance, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Forensic Accounting, Internal Control Systems, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation, Tax - Individual

Industry Specialization: Agriculture and Livestock, Construction, Financial Institutions, Food Service and Restaurants, Health Services, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Professional Service Providers, State and Local Government Entities, Cybersecurity and IT Assurance, Public and Middle Market Companies, Franchises

Does your firm offer internships?Yes Is overnight travel required? Yes Full-time or part-time? Both Pay for licensing and renewals? Yes When are they offered?Year-round Pay for professional organization fees? Yes Paid or unpaid? Paid Pay for CPE? Yes What assistance does your firm provide in sitting for the CPA exam? Becker CPA Review Course, passing bonuses Is overtime required? Yes

43 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ JHM Certified Public Accountants 2215 Olan Mills Dr. Chattanooga, TN 37421

Firm Contact: Dean Krech Geographic Area of Service: Southeast [email protected] Tennessee and North Georgia 423-756-0052 Staff Size: 30 www.jhmcpa.com Number of Partners: 8 Eligible staff with CPA license:77%

Firm Description: Since its founding in 1977, JHM Certified Public Accountants has grown into one of the most respected accounting firms and business advisors serving the Chattanooga community and surrounding region. Our enduring relationships with clients, team members, and the community are key to our shared success. We have built a reputation as a trusted business advisor by being proactive and responsive to our clients’ needs. Our goal is to create professional and personal relationships with our clients to help their business thrive. This high level of service is only possible through our belief that each client is served by the whole firm, not just one individual. Our JHM culture has created motivation for each employee to serve our clients with integrity and efficiency.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Peer Review, Corporate Tax, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Governmental A and A, Internal Control Systems, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Construction, Education Institutions, Employee Benefit Plans, Health Services, High Net Worth Individuals/Families, Not-for-Profit Organizations, Real Estate, Small Business Services, Start-up Companies, State and Local Government Entities

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? Yes When are they offered?Spring Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Reimbursement of exam fees and study materials up to $3,000.

44 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Kraft & Company PLLC 114 29th Ave. South Nashville, TN 37212

Firm Contact: Rachel Kraft Johnson Geographic Area of Service: Tennessee and [email protected] Southeast Region 615-244-3991 Staff Size: 8 kraftcpa.com Number of Partners: 4 Eligible staff with CPA license:75%

Firm Description: Kraft & Company, PLLC is a full-service accounting firm providing more than just annual tax preparation. Involvement with clients goes beyond basic accounting functions; we see ourselves as true partners to our clients, on both a personal and professional level. The firm’s culture breeds long-term employees and high staff retention. These strengths allow Kraft and Company to provide its clients with continuity and a level of service and attention that is unmatched. We are proud to work with individual and business clients through the many needs of their lifetime and business cycles from entrepreneurial endeavors, to tax planning, and estate planning. Clients find us to be attentive, proactive and dependable in an environment that is welcoming, friendly and feels like family.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Compliance Audits, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Wealth Management/Financial Planning, Litigation Support Services, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Arts/Entertainment/Sports/Leisure, Engineering and Architecture, High Net Worth Individuals/Families, Medical/Dental Professionals, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, Service Businesses, Small Business Services, Start-up Companies

Internships? No Is overtime required? Yes Assistance in sitting for the CPA exam? Paid Is overnight travel required? No study time, salary increase after passing the exam Pay for licensing and renewals? Yes Pay for professional organization fees? Yes Pay for CPE? Yes

45 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ KraftCPAs PLLC 555 Great Circle Road Nashville, TN 37228

Firm Contact: Shelly Bullock Geographic Area of Service: Nationwide [email protected] Other Office Locations: Columbia and Lebanon 615-242-7351 Staff Size: 200 kraftcpas.com Number of Partners: 14 Eligible staff with CPA license:83%

Firm Description: Since its inception in 1958, KraftCPAs PLLC has become one of the largest, independent certified public accounting firms in Middle Tennessee. With offices in Nashville, Columbia and Lebanon, Kraft provides audit, tax and accounting services, along with a variety of advisory services to help clients achieve and preserve business value and personal wealth. The firm has seven affiliate companies, which are either wholly or partially owned by KraftCPAs. Through the specialized expertise of the affiliate companies, Kraft's cohesive and proactive advising helps clients fulfill their various business and personal needs.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Human Resources, Information Security, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Construction, Employee Benefit Plans, Financial Institutions, High Net Worth Individuals/Families, Investment Advisory Services, Manufacturing and Distribution, Medical/Dental Professionals, Not-for- Profit Organizations, Small Business Services, Technology and Software, Medicare/Medicaid Reports, HIPAA/HITRUST

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? Yes When are they offered?Spring, Summer, Fall Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? A paid Pay for CPE? Yes day off to take each part. A paid study day for each part. $3,000 bonus upon passing the exam

46 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ LBMC, PC 201 Franklin Rd., Ste. 400 Brentwood, TN 37027

Firm Contact: Suzanne Reed Geographic Area of Service: Southeast [email protected] Other Office Locations: Brentwood, Chattanooga 615-377-4600 and Knoxville lbmc.com Staff Size: 530 Number of Partners: 58 Eligible staff with CPA license:83%

Firm Description: LBMC is the largest regional professional services company based in Tennessee. Once an accounting firm and now a family of companies, LBMC is among the fastest growing professional services firms in the Southeast. Recognized as a leader, LBMC's business experts offer business support with a comprehensive services approach. We seamlessly integrate our diverse offerings for services that are efficient, cost-effective and convenient. Serving clients with personal attention, professionalism and integrity for over 30 years.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Control Compliance, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Construction, Corporate Finance, Employee Benefit Plans, Fraud and Investigative Services, Health Services, High Net Worth Individuals/Families, Investment Advisory Services, Manufacturing and Distribution, Professional Service Providers, Technology and Software

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? No When are they offered?Spring, Summer, Fall Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Yes, pay- Pay for CPE? Yes ment for each section, time off for study and to take the exam, and bonus upon passing

47 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Lenahan, Smith & Bargiachi, PC 1080 Brookfield Rd. Memphis, TN 38119

Firm Contact: G. Shayne Smith Geographic Area of Service: Mid-South [email protected] Staff Size: 14 901-684-1100 Number of Partners: 3 lsbpc.com Eligible staff with CPA license:86%

Firm Description: Medium-sized local public accounting firm in Memphis, Lenahan, Smith and Bargiachi, PC has offered audit, accounting, tax planning and preparation services since 1989. We strive to provide clients with the highest level of professional service on a timely basis at a reasonable cost. Depending on the time of the year we have between 18 and 20 people working. We emphasize the importance of a strong family life and accommodate for this as much as possible.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Divorce Accounting, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues

Industry Specialization: Construction, Not-for-Profit, Manufacturing and Distribution, Medical/Dental Professionals, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, Service Businesses, Small Business Services, Start-up Companies

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Provide paid time-off to take exam

48 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Maggart & Associates, P.C. 1201 Demonbreun St., Ste. 1220 Nashville, TN 37203

Firm Contact: Steve Maggart Geographic Area of Service: Tennessee [email protected] Staff Size: 25 615-252-6100 Number of Partners: 9 maggartpc.com Eligible staff with CPA license:66%

Firm Description: Maggart and Associates, P.C. is a mid-sized CPA firm established in 1978. The firm offers a variety of accounting, auditing and tax services. The focus is on personalized relationships that enhance the level of services for our clients.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Fiduciary Income Tax, Forensic Accounting, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi- State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Arts/Entertainment/Sports/Leisure, Automobile Dealers, Construction, Employee Benefit Plans, Financial Institutions, Food Service and Restaurants, Fraud and Investigative Services, Medical/Dental Professionals, Not-for-Profit Organizations, Real Estate, Retail/Wholesale/Franchises, Security and Commodity Brokers, Small Business Services, Start-up Companies, Technology and Software

Internships? Yes Is overtime required? Yes Paid or unpaid? Paid Is overnight travel required? Yes Assistance in sitting for the CPA exam? Pay for licensing and renewals? Yes Reimburse cost at the time the CPA exam is Pay for professional organization fees? Yes passed. Pay for CPE? Yes

49 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Marcum LLP 401 Commerce St., Ste. 1250 Nashville, TN 37219

Firm Contact: Jim Lundy Geographic Area of Service: Tennessee [email protected] Staff Size: 10 615-245-4050 Number of Partners: 2 marcumllp.com Eligible staff with CPA license:80%

Firm Description: Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major business markets throughout the U.S., as well as Grand Cayman, China and Ireland. Marcum offers an extensive range of professional services and a high degree of specialization. In addition to traditional accounting, assurance and tax, including domestic and international tax planning and preparation, the firm's professional services include mergers and acquisition planning, family office services, forensic accounting, business valuation and litigation support.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Construction, High Net Worth Individuals/Families, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Service Businesses, Small Business Services, Start-up Companies, State and Local Government Entities, State and Use Tax Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No Paid or unpaid? Paid Pay for licensing and renewals? Yes Assistance in sitting for the CPA exam? Pay for professional organization fees? Yes Complimentary study materials and exam, bonus Pay for CPE? Yes passing

50 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ The Marston Group, PLC 1661 International Dr., Ste. 250 Memphis, TN 38120

Firm Contact: Anne Caraway Geographic Area of Service: United States and [email protected] Abroad 901-761-3003 Other Office Locations:Nashville, TN themarstongroup.com Staff Size: 25 Number of Partners: 3 Eligible staff with CPA license:85%

Firm Description: The Marston Group, PLC is a Memphis-based full-service CPA and advisory firm serving a diverse client base throughout the Unites States and abroad. With offices in Memphis and Nashville, the firm was established in 1985 and provides a broad array of accounting, audit, tax and consulting services to businesses, individuals, not-for-profit organizations, governmental organizations and families representing a variety of industries and . The firm is locally owned yet has national resources and experience. Our professionals are bright, creative thinkers who enjoy working with clients and are passionate about providing superior client service. We understand that our talented professionals are the building blocks of our success.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Agriculture and Livestock, Arts/Entertainment/Sports/Leisure, Food Service and Restaurants, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Professional Service Providers, Real Estate, Retail/Wholesale/Franchises, Small Business Services, Construction, Education Institutions, Employee Benefit Plans, Engineering and Architecture, Fraud and Investigative Services, Health Services, Not-for-Profit Organizations, Retirement Planning, Services Businesses, Start-Up Companies, State and Local Government Entities, State and Use Tax Services, Transportation

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? We Pay for CPE? Yes provide up to 8 hours of time off to study for each part of the exam and 4 hours off to sit for each section (up to 2 times per section). Time off is in addition to employee’s regular Paid Time Off. Incentive bonus is provided for passing all exam parts within specified time periods. 51 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Matheney Stees & Associates, P.C. 6136 Shallowford Rd., Ste. 101 Chattanooga, TN 37421 Firm Contact: William C. Matheney Geographic Area of Service: Southeast [email protected] Staff Size: 15-20 423-894-7400 ext. 105 or 800-556-1076 Number of Partners: 5 www.matheneystees.com Eligible staff with CPA license:50% Firm Description: Matheney Stees & Associates will provide quality solutions that meet or exceed our clients’ expectations while at all times glorifying God. Matheney Stees & Associates (hereinafter MSA) is a firm that provides a full range of accounting, auditing, tax, consulting, and related business services. Our practice is conducted from one office, and, generally, our clientele is located within 500 miles of Chattanooga. Our firm uses the CCH Wolters Klower suite of programs to provide service to our clients. Our tax professionals assist in preparing their federal and state income tax returns and in representing the client in an examination by the IRS. Our office processes tax returns through ProSystem fx, a recognized leader in tax computer technology. Professionals in our consulting practice have extensive years of experience providing these services to large and small entities throughout the Southeast. In addition, we have access to several "Big Four" and regional firms if additional resources are needed. All professionals on a project work as a team to optimize your long-term benefits. MSA provides attest function services where necessary or desired by the client. These services are in accordance with professional standards. Using our background and experience we have developed an advanced approach and tailored procedures. We use CCH Engagement and Knowledge Coach software to provide efficient and paperless workpapers.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Employee Benefit Plans, Forensic Accounting, Governmental A and A, Litigation Support Services, Multi-State Tax Issues, Employee Benefit Plans, Food Service and Restaurants, Government Contracting, Health Services, Not-for-Profit Organizations, Professional Service Providers, Real Estate, State and Local Government Entities.

Industry Specialization: Medicare and Medicaid cost reporting

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? Yes When are they offered?Spring, Summer Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes A combination of time off for a specified number of times plus allowing our associates to use PTO and Time Bank to sit for the exams. We pay the fees for a full exam set upon successful completion of the exam and an incentive bonus for passing.

52 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Mauldin & Jenkins, LLC 537 Market St., Ste 300 Chattanooga, TN 37402

Firm Contact: Jim Vaughn Geographic Area of Service: Southeast [email protected] Other Office Locations: Atlanta, Albany, Macon 800-277-0040 and Savannah, GA; Bradenton, FL; Birmingham, mjcpa.com AL; Columbia, SC Staff Size: 315 Number of Partners: 54 Eligible staff with CPA license:88%

Firm Description: Mauldin & Jenkins has provided assurance, tax and advisory services since 1918. Our culture, from the beginning, has been to provide top quality service to every client. Since the firm’s inception in Albany, GA, we have grown into one of the top 100 accounting firms in the nation.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Control Compliance, Corporate Tax, Employee Benefit Plans, Estate and Gift Tax Planning, Technology Consulting, Forensic Accounting, Governmental A and A, Internal Control Systems, International Tax, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Agriculture and Livestock, Education Institutions, Employee Benefit Plans, Financial Institutions, High Net Worth Individuals/Families, Not-for-Profit Organizations, Professional Service Providers, Real Estate, State and Local Government Entities, Technology and Software, Advisory Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? Yes When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? The Pay for CPE? Yes firm pays for time spent sitting for the CPA exam, application fee and exam fee, one time, for each part of the CPA exam, a bonus for passing the CPA exam, and is eligible for a CPA exam bonus.

53 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ McCune & Bell CPAs PLLC 5050 Poplar Ave., Ste. 2030 Memphis, TN 38157

Firm Contact: Jeffrey S. McCune Sr. Geographic Area of Service: Tennessee, [email protected] Arkansas, Mississippi, Southeast 901-755-1351 Staff Size: 4 jmccunecpa.com Number of Partners: 2

Firm Description: McCune & Bell CPA's PLLC is a full-service accounting firm serving small to medium-sized businesses and entities in the Memphis and Mid-South area for over 35 years. We provide accounting assistance as well as preparation of reviewed or compiled financial statements. We serve not only the private sector but also not-for-profit entities as well. We also provide tax compliance services that include preparation, consulting and assistance with IRS issues and disputes.

Client Services: Accounting, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Divorce Accounting, Fiduciary Income Tax, Multi-State Tax Issues and Outsourced Accounting and Tax Services

Industry Specialization: Construction, Food Service and Restaurants, High Net Worth Individuals/Families, Medical/Dental Professionals, Not-for-Profit Organizations, Real Estate, Retail/Wholesale/Franchises, Service Businesses, Small Business Services, State and Use Tax Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Spring, Fall Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Bonus Pay for CPE? Yes for passing.

54 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Neal, Scouten & McConnell, PC 633 Chestnut St., Ste. 1440 Chattanooga, TN 37450

Firm Contact: Gloria McConnell Geographic Area of Service: Southeast [email protected] Staff Size: 10 423-267-4400 Number of Partners: 2 nsmcpa.com Eligible staff with CPA license:63%

Firm Description: Neal, Scouten & McConnell, PC is a full-service accounting firm that provides a wide array of services to clients in a variety of industries and circumstances. Our partners have more than 65 years of combined experience serving businesses and individuals throughout the Southeast.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Internal Control Systems, and Liquidations

Industry Specialization: Employee Benefit Plans, Food Service and Restaurants, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Local Governments, Yellow Book, , Not-for-Profit Organizations, Professional Service Providers, Real Estate, Retail/Wholesale/ Franchises, Retirement Planning, Service Businesses, Small Business Services and Start-up Companies

Internships? No Is overtime required? Yes Assistance in sitting for the CPA exam? Firm Is overnight travel required? No pays for an employee to sit for the CPA exam one Pay for licensing and renewals? Yes time. Pay for professional organization fees? Yes Pay for CPE? Yes

55 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Novinger, Ball & Zivi, P.C. 4110 Sutherland Ave. Knoxville, TN 37919

Firm Contact: Vicky Cardwell Geographic Area of Service: Tennessee [email protected] Staff Size: 31 865-584-1184 Number of Partners: 5 NBZCPA.com Eligible staff with CPA license:70%

Firm Description: Founded in 1977, Novinger, Ball & Zivi, P.C. is an accounting firm located in Knoxville, Tenn. We offer a wide variety of tax compliance, accounting and consulting services to a diverse group of successful businesses, individuals and families. We focus on giving close, personal attention to each of our clients and are committed to providing only the highest quality of service. Our firm offers a fulfilling, family- oriented work environment with a commitment to employee satisfaction and well-being. We utilize a team approach to serve clients internally, while externally collaborating with bankers, attorneys, investment advisors and others to help our clients receive comprehensive financial advice. As a member firm of the BDO Alliance USA, our team is able to provide the individualized and personal service of a small firm, with unlimited access to large national/international firm resources.

Client Services: Accounting, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Arts/Entertainment/Sports/Leisure, Construction, Food Service and Restaurants, High Net Worth Individuals/Families, Medical/Dental Professionals, Professional Service Providers, Real Estate, Small Business Services, State and Use Tax Services, Transportation

Internships? Yes Is overnight travel required? No Full-time or part-time? Both Pay for licensing and renewals? Yes When are they offered?Spring, Summer Pay for professional organization fees? Yes Paid or unpaid? Paid Pay for CPE? Yes Assistance in sitting for the CPA exam? Limited reimbursement of out-of-pocket study expenses. Paid time off to take examination. Reimbursement of section examination fees upon passing. Bonus for obtaining CPA license. Is overtime required? Yes

56 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Patrick Accounting 5570 Murray Ave Memphis, TN 38119

Firm Contact: Mandy Patrick Geographic Area of Service: Nationwide [email protected] Other Office Locations: Sherwood, AR 901-755-5858 Staff Size: 22 patrickaccounting.com Number of Partners: 2 Eligible staff with CPA license:67%

Firm Description: We aren't your typical stuffy accountants. We make numbers feel less daunting, and we have a darn good time doing it! Patrick Accounting specializes in serving small businesses. We work with owners of small businesses to help them be better organized, make more money and save on taxes. We assist business owners with monthly bookkeeping, accounting, tax planning and reporting, payroll processing and back office support services.

Client Services: Accounting, Tax - Individual, Advisory and Business Consulting, Human Resources, Corporate Tax, Fiduciary Income Tax, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Corporate Finance, Food Service and Restaurants, Medical/Dental Professionals, Retail/Wholesale/ Franchises, Service Businesses, Small Business Services, Start-up Companies, Technology and Software

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Reimbursement for study materials, flex time to study for exam, reimbursement for exam after passing, bonus upon passing

57 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ All the #COOLKIDS are accountants

APPLY TODAY patrickaccounting.com

58 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Patterson, Hardee & Ballentine, P.C. 1889 General George Patton Dr., Ste. 200 Franklin, TN 37067

Firm Contact: Kim Allen Geographic Area of Service: Nationwide [email protected] Staff Size: 30 615-750-5537 Number of Partners: 4 phbcpas.com Eligible staff with CPA license:36%

Firm Description: PHB is one of the largest full-service accounting firms in Franklin. We work with a wide range of companies, non-profits and individuals, assisting them with everything from tax planning and preparation, to bookkeeping and auditing services. Whether you are in the healthcare field, professional services, retail, construction, manufacturing, real estate or with a non-profit, we have the knowledge and experience to handle all of your accounting needs. With 30 employees, we pride ourselves on being able to provide the level of professionalism you would expect from a large firm, while maintaining a personalized approach you would expect from a firm of our size. We are a certified woman-owned business and are well-equipped to provide multiple levels of service in order to meet each client's particular needs.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Peer Review, Control Compliance, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Internal Control Systems, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Construction, Food Service and Restaurants, Fraud and Investigative Services, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Not-for-Profit Organizations, Real Estate, Service Businesses, Small Business Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Spring, Summer Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? PHB Pay for CPE? Yes reimburses all study and exam costs after CPA exam is completed successfully.

59 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Price CPAs, PLLC 3825 Bedford Ave., Ste 202 Nashville, TN 37215

Firm Contact: Don Klein Geographic Area of Service: Southeast [email protected] Staff Size: 26 615-385-0686 Number of Partners: 2 pricecpas.com Eligible staff with CPA license:38%

Firm Description: Making a positive difference in the financial experience of our clients is why Price CPAs exists. Price CPAs started with a primary focus on accounting, assurance and tax service for businesses and individuals. Over the years our expertise and experience has expanded to include financial analysis, business valuation, forensic review and litigation support, as well as family office services, financial, estate and succession planning and, of course, much more. It energizes us to see the positive results we can generate for our clients - some of whom have been with us almost as long as we have been in business. Listening to their goals allows us to use our expertise and training to create ideas and actions that help achieve those goals.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Corporate Tax, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Wealth Management/Financial Planning, Internal Control Systems, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Construction, Fraud and Investigative Services, Health Services, High Net Worth Individuals/Families, Manufacturing and Distribution , Medical/Dental Professionals, Professional Service Providers, Small Business Services, Start-up Companies

Strategic alliance with Don Klein Consulting for strategic planning, communications planning, and leadership development.

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Re-imbursement and bonus upon successful completion.

60 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Pugh CPAs 315 N. Cedar Bluff Rd., Ste. 200 Knoxville, TN 37923

Firm Contact: Christi Fightmaster Geographic Area of Service: Southeast [email protected] Staff Size: 60 865-769-0660 Number of Partners: 10 pughcpas.com Eligible staff with CPA license:80%

Firm Description: Pugh CPAs is one of the largest and most established firms in East Tennessee offering accounting, auditing, tax compliance, business consulting and bookkeeping. We also have in-house business valuation and litigation support expertise. We work with a wide range of industries, specializing in financial institutions, wholesale/retail, automobile dealerships, government entities, government contractors, real estate and employee benefit plans. Pugh CPAs has been making a difference for our clients and community since 1969.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Peer Review, Control Compliance, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Forensic Accounting, Governmental A and A, Internal Control Systems, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Automobile Dealers, Employee Benefit Plans, Financial Institutions, High Net Worth Individuals/ Families, Manufacturing and Distribution, Medical/Dental Professionals, Real Estate, Retail/Wholesale/ Franchises, Small Business Services, State and Local Government Entities

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? Yes When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Becker discount, reimbursement towards expenses for each section of the CPA exam, registration fees, ethics exam and licensing fees, and a bonus upon receipt of CPA license.

61 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Pulley & Associates, CPAs 9040 Garden Arbor Dr., Ste. 201 Germantown, TN 38138

Firm Contact: H. Lee Pulley, CPA Geographic Area of Service: West Tennessee [email protected] Staff Size: 6 901-761-7874 Number of Partners: 1 pulleyassociates.com Eligible staff with CPA license:50%

Firm Description: Small specialty firm working with business and higher net worth individuals in Memphis and the Mid- South. In business for over 30 years with an emphasis on quality service and going the extra mile for clients. Full-service firm with clients in a broad array of industries.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Compliance Audits, Corporate Tax, Wealth Management/Financial Planning

Industry Specialization: Construction, Engineering and Architecture, Health Services, High Net Worth Individuals/Families, Medical/Dental Professionals, Not-for-Profit Organizations, Professional Service Providers, Real Estate, Service Businesses, Small Business Services, Start-up Companies

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? The firm Pay for CPE? Yes provides assistance with preparatory courses and materials and pays for exam fees. Paid time off to sit for the exam offered to full time employees.

62 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Purkey, Carter, Compton, Swann & Carter, PLLC 2335 W. Andrew Johnson Hwy. P.O. Box 727 Morristown, TN 37815-0727

Firm Contact: Joseph M. Swann, CPA Geographic Area of Service: Southeast [email protected] Staff Size: 13 423-586-4850 Number of Partners: 6 pccsc.com Eligible staff with CPA license:100%

Firm Description: Sixty-nine-year-old local firm committed to providing close, personal attention to our clients. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial insight. Our continual investment of time and resources in professional continuing education, state-of-the-art computer technology and extensive business relationships is indicative of our commitment to excellence.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Governmental A and A, Wealth Management/Financial Planning, International Tax, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Construction, Employee Benefit Plans, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Not-for-Profit Organizations, Real Estate, Retirement Planning, Small Business Services, State and Use Tax Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Spring Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Partial reimbursement of review course fees upon successful completion.

63 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Putman & Hancock, CPAs 219 College St. E. Fayetteville, TN 37334-0722

Firm Contact: Dan Hancock Staff Size: 5 [email protected] Number of Partners: 2 (931) 433-1040 Eligible staff with CPA license:100% putmanandhancock.com

Firm Description: Putman & Hancock, CPAs provide comprehensive accounting, auditing and tax services to companies and individuals in middle Tennessee and northern Alabama. The company has experience with a cross section of large and small businesses including financial institutions, government entities, not-for-profit groups, medical professionals and health care facilities.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Compilation and Review, Corporate Tax, Employee Benefit Plans

Industry Specialization: Agriculture and Livestock, Construction, Employee Benefit Plans, Financial Institutions, Health Services, Medical/Dental Professionals, State and Local Government Entities

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Winter, Summer Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes One-time reimbursement

64 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Puryear & Noonan, CPAs 40 Burton Hills, Ste. 170 Nashville, TN 37215

Firm Contact: Jami Pope Geographic Area of Service: Middle Tennessee [email protected] Other Office Locations: Franklin 615-296-0500 Staff Size: 40 pn-cpas.com Number of Partners: 8 Eligible staff with CPA license:50% Firm Description: Full service local accounting firm started in 1962. Specializing in all different types of services that closely-held businesses, not-for-profits and individuals require.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Compliance Audits, Control Compliance, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Arts/Entertainment/Sports/Leisure, Construction, Employee Benefit Plans, Food Service and Restaurants, High Net Worth Individuals/Families, Medical/Dental Professionals, Not-for-Profit Organizations, Real Estate, Service Businesses, Small Business Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? No When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Reimbursement of prep courses and testing fees upon completion.

65 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ PYA One Cherokee Place 2220 Sutherland Avenue Knoxville, TN 37919

Firm Contact: Barry Silver Geographic Area of Service: National [email protected] Other Office Locations: Nashville, TN; Atlanta, 865-673-0844 GA; Kansas City, KS; Tampa, FL pyapc.com Staff Size: 215 Number of Partners: 18 Eligible staff with CPA license:87%

Firm Description: For more than 35 years, PYA, a national professional services firm providing and accounting, has helped its clients navigate and derive value amid complex challenges related to regulatory compliance, mergers and acquisitions, governance, business valuations and fair market value assessments, multi-unit business and clinical integrations, best practices, tax and assurance, business analysis and operations optimization. PYA’s steadfast commitment to an unwavering client-centric culture has served the firm’s clients well. PYA consistently is ranked among the Top 20 healthcare consulting firms in the U.S. byModern Healthcare. PYA is also ranked by INSIDE Public Accounting as one of the Top 100 Largest Accounting Firms in the U.S. PYA’s affiliated companies offer clients world-class data analytics; professional real estate development and advisory resources; comprehensive claims audits for self-insured Fortune 500 companies; wealth management and retirement plan administration; and medical practice management, billing, and information technology services. PYA is an independent member of HLB— the global advisory and accounting network.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compliance Audits, Information Security, Corporate Tax, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Internal Control Systems, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Employee Benefit Plans, Financial Institutions, Fraud and Investigative Services, Health Services, Medical/Dental Professionals, Not-for-Profit Organizations, Real Estate

Internships? Yes Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Monetary assistance toward course materials and a bonus, time off and reimbursement of exam fees upon successful completion. Is overtime required? Yes Is overnight travel required? Yes

66 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Rooted in the Community Our team’s history in the community has enabled us to build a lasting legacy of excellence and become a place people want to build a career. And we have the credentials to prove it. RBG has been voted as one of Memphis’ Top Workplaces six years in a row! Our experienced professionals can assist businesses and individuals with Accounting, Auditing, Tax, and Consulting services.

RBG is proud to say that we have employed and served members of our community for more than 100 years.

901.682.2431 5100 Wheelis Dr, #300 Memphis, TN 38117 rbgcpa.com

67 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Reynolds Bone & Griesbeck PLC 5100 Wheelis Dr., Ste. 300 Memphis, TN 38117

Firm Contact: Leslie Bouldin Geographic Area of Service: Tennessee, [email protected] Arkansas, Mississippi 901-682-2431 Staff Size: 50 rbgcpa.com Number of Partners: 7 Eligible staff with CPA license:80%

Firm Description: Reynolds, Bone & Griesbeck is a premier CPA firm with a solid reputation for delivering custom tax, accounting, auditing and advisory services to a wide variety of clients. We’re building on our 100-year legacy by investing in the next generation of professionals, and we’re passionate about helping our client partners reach their goals. RBG is a place that puts people first - not just our clients, but also our team members. We've been voted one of the "Top Workplaces" six years in a row by The Commercial Appeal. Our mission: We challenge and inspire our people and clients to achieve their goals while creating lasting legacies.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Compliance Audits, Information Security, Corporate Tax, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Wealth Management/Financial Planning, International Tax, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues

Industry Specialization: Automobile Dealers, Education Institutions, Employee Benefit Plans, Financial Institutions, High Net Worth Individuals/Families, Manufacturing and Distribution, Not-for-Profit Organizations, Real Estate, Retail/Wholesale/Franchises, Small Business Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? Yes When are they offered?Spring, Summer Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay Pay for CPE? Yes 100% cost of study materials. Reimburse 100% of application fees upon passing. Incentive bonus upon completion of exam. Additional paid time off to take the exam.

68 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Rodefer Moss & Co, PLLC 608 Mabry Hood Rd., Ste. 300 Knoxville, TN 37932

Firm Contact: Jennifer Bayne Geographic Area of Service: Nationwide [email protected] Other Office Locations: Greeneville, Kingsport, 865-583-0091 Knoxville and Nashville, TN; Louisville, KY; rodefermoss.com Southern Indiana Staff Size: 150 Number of Partners: 20 Eligible staff with CPA license:50% Firm Description: Rodefer Moss has grown into one of the region’s largest accounting firms with offices in Tennessee, Kentucky and Indiana. Today, we have more than 150 employees and offer a complete menu of services, including traditional accounting, financial statement assurance services, tax compliance services and consulting services to a diverse client base. Listening better, trying harder and caring more: this is our philosophy. Our firm is governed by this simple but important declaration, both in our relationships with our clients and with our people. We are focused on the value and quality of the service we provide. Our clients receive service that exceeds the highest standards of the accounting profession. We listen carefully, work efficiently and creatively, and deliver more than you expect. Our client base consists of individuals, public and private companies, non-profit organizations and government entities. Our clients are not concentrated in any one industry; we serve construction, governmental, not-for-profit, financial services, manufacturing, public utilities and Securities Exchange Commission reporting clients with ranging from $1 million to more than $1 billion. Rodefer Moss serves clients conducting business throughout the United States. If you’re looking for a CPA firm with an entrepreneurial spirit and unparalleled business expertise, look no further than Rodefer Moss.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Peer Review, Control Compliance, Corporate Tax, Cost Segregation Studies, Divorce Accounting, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Wealth Management/ Financial Planning, International Tax, Litigation Support Services, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Construction, Employee Benefit Plans, High Net Worth Individuals/Families, Manufacturing and Distribution, Not-for-Profit Organizations, Real Estate, Retail/Wholesale/Franchises, Small Business Services, State and Local Government Entities, State and Use Tax Services, Airlines, Franchises, Textile and Apparel

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? Yes When are they offered?Spring, Summer, Fall Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Time off Pay for CPE? Yes to study, discount on materials and a bonus when the exam is passed 69 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Smith Marion & Co. 5141 Virginia Way, Ste. 400 Brentwood, TN 37027

Firm Contact: Hannah Baldwin Geographic Area of Service: Nationwide [email protected] Staff Size: 26 909-894-9795 Number of Partners: 4 smcocpa.com Eligible staff with CPA license:4%

Firm Description: We are a medium-sized accounting firm committed to doing great work. Our auditing expertise is in HUD and Housing Authority Audits, tax credit property audits and non-profit audits, while our tax expertise is in business and non-profit entities, management and business consulting, and income tax preparation for high net worth individuals.

Client Services: Accounting, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Corporate Tax, Estate and Gift Tax Planning, Fiduciary Income Tax , Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, International Tax, Multi-State Tax Issues, Small Business Services Valuation

Industry Specialization: Education Institutions, High Net Worth Individuals/Families, Not-for-Profit Organizations, Retail/ Wholesale/Franchises, State and Local Government Entities, Housing Authorities

Internships? Yes Is overtime required? Yes Full-time or part-time? Full-time Is overnight travel required? Yes When are they offered?Year-round Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Paid Pay for CPE? Yes time off to study. Passing bonus. Reimburse 50% CPA course tuitition.

70 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ SSW CPAs 1650 Murfreesboro Rd., Ste. 100 Franklin, TN 37067

Firm Contact: Brad Smith Geographic Area of Service: Southeast [email protected] Staff Size: 10 615-794-8881 Number of Partners: 2 sswcpas.com Eligible staff with CPA license:20%

Firm Description: Proactive and planning-oriented. Our clients are mainly entrepreneurs/business owners that need services beyond compliance. Services are designed to advance the goals of our clients for growth through exit. Complimentary services, via our affiliates, include pension plan design and implementation, investment services, personal financial planning, business valuation and transaction consulting on the buy/sell side of M&A activities.

Client Services: Accounting, Tax - Individual, Advisory and Business Consulting, Business Valuation, Corporate Tax, Estate and Gift Tax Planning, Fiduciary Income Tax, Wealth Management/Financial Planning, Mergers, Acquisitions and Liquidations, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Arts/Entertainment/Sports/Leisure, Construction, Health Services, High Net Worth Individuals/Families, Medical/Dental Professionals, Professional Service Providers, Real Estate, Retirement Planning, Service Businesses, Start-up Companies

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Spring Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Bonus Pay for CPE? Yes on passing.

71 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Stone, Rudolph & Henry, PLC 124 Center Pointe Drive Clarksville, TN 37040

Firm Contact: Shea Bradford Geographic Area of Service: Tennessee [email protected] Other Office Locations: Brentwood, TN 931-648-4786 Staff Size: 37 srhcpas.com Number of Partners: 4 Eligible staff with CPA license:15%

Firm Description: Stone Rudolph and Henry is a full-service public accounting and consulting firm that has served clients in Tennessee and across the nation for over 60 years with accounting, auditing, tax planning and preparation, business consulting and technology services. We are committed to the principles of personal service, professionalism and integrity. Our goal is to provide our clients with a return on the trust they invest in us by providing insight, guidance, and accuracy as well as an ever-evolving menu of new and innovative products and services.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Compliance Audits, Information Security, Corporate Tax, Cost Segregation Studies, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Technology Consulting, Forensic Accounting, Governmental A and A, Wealth Management/Financial Planning, Internal Control Systems, Mergers, Acquisitions and Liquidations, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Agriculture and Livestock, Arts/Entertainment/Sports/Leisure, Construction, Food Service and Restaurants, Medical/Dental Professionals, Not-for-Profit Organizations, Real Estate, Service Businesses, State and Local Government Entities, Technology and Software

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Winter, Spring Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes Reimburse 50% of the purchase price of a review course and reimburse cost of taking the CPA exam (one time) upon passing all parts.

72 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Watkins Uiberall, PLLC 1661 Aaron Brenner Dr., Ste. 300 Memphis, TN 38120

Firm Contact: Jeffrey Thomason, CPA Geographic Area of Service: Mid-South [email protected] Other Office Locations:Tupelo, MS 901-761-2720 Staff Size: 57 wucpas.com Number of Partners: 10 Eligible staff with CPA license:51%

Firm Description: As the largest locally owned certified public accounting firm in Memphis, the firm employs over 70 individuals and has expanded its reach with an office in Tupelo, Miss. Through the development of its qualified and responsive group of professionals, the firm continues to grow while maintaining its local identity and close personal relationships with clients. Watkins Uiberall recognizes that its client relationships are the driving force behind its mission as an organization and is committed to keeping those relationships the top priority. The firm still lives by the same values that were established when it was founded and will continue to provide the same level of integrity and exceptional service for many years to come.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Compilation and Review, Compliance Audits, Peer Review, Control Compliance, Corporate Tax, Employee Benefit Plans, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Governmental A and A, Internal Control Systems, Litigation Support Services, Multi-State Tax Issues, Outsourced Accounting and Tax Services

Industry Specialization: Construction, Education Institutions, Employee Benefit Plans, Engineering and Architecture, Financial Institutions, Health Services, Manufacturing and Distribution, Not-for-Profit Organizations, Small Business Services, State and Local Government Entities

Internships? Yes Is overtime required? Yes Full-time or part-time? Both Is overnight travel required? No When are they offered?Spring, Summer, Fall Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Cost of Pay for CPE? Yes an approved CPA Exam preparation course/soft- ware. Four paid days off to prepare to take CPA Exam (one for each section); Paid days off to take CPA exam; Exam registration fees; bonus if all sections successfully completed.

73 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ WSW CPAs, PLLC 4235 Hillsboro Pike, Ste. 100 Nashville, TN 37215

Firm Contact: Julia Johnson Geographic Area of Service: Southeast [email protected] Staff Size:22 615-312-9050 Number of Partners: 3 wswcpas.com Eligible staff with CPA license:85%

Firm Description: WSW CPAs is not your typical accounting firm. We are radical in our approach to client service, employee engagement and corporate culture. Our team enjoys a workplace committed to three Core Values: We Deliver, We Put Other People First and We Make Accounting Fun! Our Core Purpose for doing the work we do is "To Provide Peace of Mind" to our clients. If concepts like a culture of continuous learning, ever-evolving technology and anytime/anywhere work seem interesting to you, we invite you to check us out online or connect with us on LinkedIn, Twitter or Facebook.

Client Services: Accounting, Auditing and Assurance, Tax - Individual, Advisory and Business Consulting, Business Valuation, Compilation and Review, Corporate Tax, Cost Segregation Studies, Estate and Gift Tax Planning, Fiduciary Income Tax, Forensic Accounting, Internal Control Systems, Litigation Support Services, Multi-State Tax Issues, Outsourced Accounting and Tax Services, Small Business Services Valuation

Industry Specialization: Food Service and Restaurants, Fraud and Investigative Services, High Net Worth Individuals/Families, Manufacturing and Distribution, Medical/Dental Professionals, Professional Service Providers, Real Estate, Service Businesses, Small Business Services, State and Use Tax Services

Internships? Yes Is overtime required? Yes Full-time or part-time? Part-time Is overnight travel required? No When are they offered?Summer Pay for licensing and renewals? Yes Paid or unpaid? Paid Pay for professional organization fees? Yes Assistance in sitting for the CPA exam? Pay for CPE? Yes We provide reimbursement for exam fees and a bonus upon passing all parts of the exam.

74 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Prepare with a Leader. THE JOURNEY TO A REWARDING Prepare with ACCOUNTING CAREER Becker. BEGINS HERE.

A career in accounting offers rewards, stability and gives you the chance to make a huge difference in the lives of people Give yourself an edge on Exam day with and the fiscal health of businesses. The road to success starts comprehensive test prep that combines by joining the American Institute of CPAs (AICPA) and the powerful practice tools with expert instruction. Tennessee Society of CPAs (TSCPA). Join both at the same time completely free at ThisWayToCPA.com/joinTN and get the resources and support you need to go anywhere you want. Choose from 3 flexible course formats – Self-Study, LiveOnline and Live

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Contact Amy Johnson at [email protected] or visit becker.com/cpa. Local Network National Support Student Programs © 2016 American Institute of CPAs. All rights reserved.

Visit ThisWayToCPA.com/joinTN and register today. TENNESSEE ACCOUNTINGPrepare with FIRM GUIDEa Leader. Prepare with Becker.

Give yourself an edge on Exam day with comprehensive test prep that combines powerful practice tools with expert instruction.

Choose from 3 flexible course formats – Self-Study, LiveOnline and Live

Adapt2U Learning Technology

More than 400 Task-Based Simulations with SkillMaster Videos

Three Simulated Exams per section that simulate the actual CPA Exam

Unlimited Practice Tests per section

Take advantage of the TSCPA membership rates and save on the 4-Part Program or the 201 Powell Place FIND YOURnew WAY Becker Bundle, now with unlimited access. Brentwood, TN 37027 615-377-3825 TO SUCCESS!Contact Amy Johnson at [email protected] [email protected] • tscpa.com or visit becker.com/cpa.

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