Directory of Members of the Division for CPA Firms, As of July 1, 1993

University of Mississippi eGrove

American Institute of Certified Public Association Sections, Divisions, Boards, Teams Accountants (AICPA) Historical Collection

1993

Directory of Members of the Division for CPA Firms, as of July 1, 1993

American Institute of Certified Public Accountants. Private Companies Practice Section

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Part of the Accounting Commons, and the Taxation Commons

OF OF 1993

Private Section

FIRMS July

of Practice

As DIVISION CPA Sponsored

Companies DIRECTORY FOR MEMBERS THE Accountants

Firms

Public

CPA

Certified

for

Institute

American Division

AICPA Certified Public Accountants American Institute

DIRECTORY OF MEMBERS OF THE DIVISION FOR CPA FIRMS AS OF JULY 1, 1993 Note to Readers

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

AICPA Division for CPA Firms 1211 Avenue of the Americas New York, NY 10036-8775 Outside New York State (800) 272-3476 In New York State (212) 596-6100 DIRECTORY OF MEMBERS OF THE DIVISION FOR CPA FIRMS

As of July 1, 1993

Sponsored by Private Companies Practice Section

AICPA Division for CPA Firms American American Institute of Certified Public Accountants Institute of Certified Public Accountants Copyright © 1994 by the American Institute of Certified Public Accountants, Inc. 1211 Avenue of the Americas, New York, NY 10036-9775

1234567890 PCPS 9987654 Preface

The Division for CPA Firms, founded in 1977, consists of two sections: the Private Companies Practice Section and the SEC Practice Section. Together, through the Division for CPA Firms, they have this purpose:

To strive for professional excellence in the manner in which CPA firms practice and to assure the public of the quality of accounting and auditing services through an effective peer review and continuing education program; and to provide a means for member firms to make known their views on professional matters.

A firm may join either or both sections of the division.

This directory is an alphabetical listing, by state, of firms that are members of the Division for CPA firms as of October 1,1993. The listing shows the cities in which each firm had an office on that date. The 6,700 firms included in this directory operate over 9,000 practice offices. Those offices are staffed by 137,000 professionals, of whom 80,000 are CPAs.

Firms that join the Division agree, among other things, to —

■ Adhere to published AICPA quality control standards.

■ Submit to peer reviews of their accounting and auditing practice every three years, the reports of which are available to the public.

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

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

Peer review provides assurance of each member firm’s commitment to the objectives of the Division. The scope and results of a firm’s most recent peer review can be determined by reading the report on the review.

That report and other information about the member firm can be obtained from Division staff at the address noted on the inside front cover or from the firm itself. Staff also will respond to questions from the public concerning the activities and requirements of the sections. In its second decade of service to the profession and the public, the Division remains committed to the importance of continuing education and peer review in the quest for overall professional excellence and quality services from all CPA firms. DIVISION FOR CPA FIRMS SPONSORED BY AICPA

PRIVATE COMPANIES PRACTICE EXECUTIVE COMMITTEE

John M. Andres, Chair... Thomas and Thomas, 701 Arkansas Blvd., Texarkana, AR 75502-2105 (501) 773-2168 William R. Brown... W.R. Brown Co., P.C., 90 Washington St., 21st Floor, New York, NY 10006 (212) 742-9800 Dean L. Burdsall... Brooks, Stednitz & Rhodes A.C., 1600 Willow St., San Jose, CA 95125-5173 (408) 267-7880 J. Terry Dodds... Dodds & Associates, 397 Blue Lakes Blvd., North Twin Falls, ID 83301-4828 (208) 733-7575 Dale L. Gettelfinger... Monroe, Shine & Co., Inc., East Market at Third St., P.O. Box 1407, New Albany, IN 47151-1407 (812) 945-2311 Neal J. Harte... Harte & Carucci, CPA, P.C., 10 Cedar St., Woburn, MA 01801-6389 (617) 933-1120 B. Jeannie Hedberg... Hedberg, Beedle & Freitas, 733 Bishop St., Suite 1220, Honolulu, HI 96813-4072 (808) 523-6955 Kenneth W. Huffman... Phibbs, Burkholder, Geisert & Huffman, 558 South Main St., Harrisonburg, VA 22801-5817 (703) 434-5975 Wanda Lorenz... Lane, Gorman, Trubitt, L.L.P., Ste. 400,1909 Woodall Rodgers Fwy, Dallas, TX 75201-2291 (214) 871-7500 Barry C. Melancon... Society of Louisiana CPAs, 2400 Veterans Blvd., Ste. 500, Kenner, LA 70062 (504) 464-1040 Harold L. Monk, Jr.... Davis, Monk & Company, 4010 NW 25 Place, P.O. Box 13494, Gainesville, FL 32604-1494 (904) 372-6300 Gary S. Nelson... Nelson, Harrigan, Fladwood & Co., 18 NW Oregon Ave., Bend, OR 97701-2735 (503) 382-4791 Melvin T. Nygaard... Nygaard, Mims & Hoffman,P.C., 700 NE Multnomah St., #1000, Portland, OR 97232-4193 (503) 239-8000 Frank M. Percuoco... Gerald T. Reilly & Company, Inc., 424 Adams St., Milton, MA 02186-4358 (617) 696-8900 Edward F. Rockman... Alpern, Rosenthal & Company, Warner Centre, Ste. 400, 332 Fifth Ave., Pittsburgh, PA 15222-2413 (412) 281-2509 Charles E. Sams, Jr.... Dixon, Odom & Co., 1208 Eastchester Dr., #100, P.O. Box 2646, High Point, NC 27261-2646 (919) 889-5156 William H. Schaefer... Clark, Schaefer, Hackett & Co., 160 N. Breiel Blvd., Middletown, OH 45042-3806 (513) 424-5000 Ronald W. Stewart... Stewart, Bullock & Company, L.L.P., P.O. Box 7360, 1811 Tower Dr., Ste. A, Monroe, LA 71211-4964 (318) 388-3108 STAFF AIDES: Arthur J. Renner-Vice President, Division for CPA Firms (212) 596-6060 David J. Handrich-Technical Manager, Private Companies Practice Section (212) 596-6145

SEC PRACTICE SECTION EXECUTIVE COMMITTEE

Michael A. Conway, Chair... KPMG Peat Marwick, Westchester Financial Ctr., 11 Martine Ave., 10 Fl., White Plains, NY 10606-1908 (914) 287-6901 David P. Boxer... M.R. Weiser & Co., 135 W. 50th St., New York, NY 10020-1299 (212) 641-6721 John F. Fixmer... Wipfli Ullrich Bertelson, 500 Third St., Ste. 800, P.O. Box 8010, Wausau, Wl 54402-8010 (715) 845-3111 Robert E. Fleming... Urbach Kahn & Werlin, P.C., 66 State St., Albany, NY 12207-2595 (518) 449-3166 Carl P. Gross... Altschuler, Melvoin and Glasser, 30 S. Wacker Dr., Ste. 2600 Chicago, IL 60606-7494 (312) 207-2824 Howard Groveman... Grant Thornton, 605 Third Ave., New York, NY 10158-0142 (212) 599-0100 Clarence D. Hein... Hein & Associates, 717 17th St., Suite 1600, Denver, CO 80202-3338 (303) 298-9600 James G. Hooton... Arthur Andersen & Co., 69 W. Washington St., #2000, Chicago, IL 60602 (312) 507-2002 Barry W. Huff... Deloitte & Touche, P.O. Box 820,10 Westport Rd., Wilton, CT 06897-0820 (203) 761-3129 Howard J. Kies... Cherry, Bekaert & Holland, 6802 Paragon PI., #601 (23230), P.O. Box 27127, Richmond, VA 23261-7127 (804) 673-4224 Wayne A. Kolins... BDO Seidman, 15 Columbus Circle, New York, NY 10023-7711 (212)765-7500 Paul M. Koren... Goldstein, Golub, Kessler & Company, P.C., 1185 Avenue of the Americas, 5 Fl., New York, NY 10036-2602 (212) 523-1201 LeRoy E. Martin... McGIadrey & Pullen, 1300 Midwest Plaza East, 800 Marquette Ave., Minneapolis, MN 55402-2839 (612) 376-9236 V.M. O’Reilly... Coopers & Lybrand, 1251 Avenue of the Americas, New York, NY 10020-1157 (212) 536-2000 Charles J. Reynolds... Ernst & Young, 787 Seventh Ave., New York, NY 10019-6018 (212) 773-3232 Arthur Siegel... Price Waterhouse, 35 Fl., 1251 Avenue of the Americas, New York, NY 10020-1180 (212) 819-4828

STAFF AIDE: Arthur J. Renner-Vice President, Division for CPA Firms (212) 596-6060 ALABAMA 1

ALABAMA

Aldridge Borden & Company PC Carpenter Bevis & Eberhart PC Montgomery Dothan Amick & Bishop Cherry Bekaert & Holland Birmingham Mobile, Montgomery Arthur Andersen & Co SW Chlepalich Birmingham Mobile

Gary S Anglin Christian Bookout & Huntsville Denaburg PC Birmingham Robert W Bailey Opp Coates McCullar & Biggers PC Eufaula Banks Finley White & Co Birmingham Thomas F Collins Fayette Barfield Murphy & Shank PC Birmingham Cooper Hill & LeCroix Decatur Barr Brunson Wilkerson & Bowden PC Coopers & Lybrand Enterprise Birmingham, Montgomery Beason Cutter & Nalley PC CPA Associates PA Huntsville Mobile Bern Butler Capllouto & Crow Wilkinson & Cordasco PC Massey PC Mobile, Thomasville Montgomery Robert R Davis and Company PC Bibb Crabtree & Snellgrove PC Atmore Huntsville Joseph Decosimo and Company PC Blankenship Lamar Gilliland Birmingham & Hicks Montgomery DeLoach Poarch & Associates PA Hoover Borland Benefield Crawford & Webster PC Deloitte & Touche Birmingham, Florence Birmingham, Mobile Brannan Bagwell and Dent Baker & Company Mercer PC Birmingham Huntsville Donaldson Holman and Brooke Freeman & Lee West PC Anniston, Birmingham Birmingham Browder & Associates PC Dozier Harville & Hughley PC Birmingham Birmingham Brumbeloe Malone Kennedy & Dudley Hopton-Jones Kelley PC Sims & Freeman Fort Payne Birmingham, Huntsville, Jasper Camp & Associates PC Dudley Ruland & Chateau PC Talladega Mobile 2 ALABAMA

Rebecca E Edgar Horton Lee Burnett Peacock Deatsville Cleveland & Grainger PC Birmingham Ernst & Young Birmingham Huffaker Watkins & Associates PC Nathaniel Eubank Florence Dothan Marsha M Huie Ferguson Sizemore and Oneonta Associates Dothan Hullett Kellum & McKinney PC Birmingham Johnny C Fricke Jr PC Cullman Humphryes & Associates PC Birmingham Furniss Vaughan & Company PC Selma Jackson Thornton & Co PC Dothan, Greenville, Montgomery, Gant Croft & Associates PC Prattville, Wetumpka Scottsboro Jamison Money Farmer & Co PC Garner & Prichard PC Birmingham, Tuscaloosa Mobile Jessup Palmer & Company PC Gibbons & Dees PC Aliceville, Tuscaloosa Mobile Charles R Johnson & Goodgame Bennett & Associates PC Associates PC Anniston Anniston Fred Johnson & Associates PC Griffin and Co Birmingham Mobile James A Jonas Gruenloh & Moore Hoover Foley, Robertsdale L Paul Kassouf & Co PC Dennis D Hamlet Birmingham Opelika KPMG Peat Marwick Hardman Guess Frost & Birmingham Cummings PC Birmingham Barbara Ann Lancaster PC Montgomery Hardwick Vanstory and Sparks Red Bay Lapidus Tuck Raymond & Fowler PC Hartzog & Company PC Birmingham, Jasper Eufaula La Rocca & Co PC Heeter & Company PC Birmingham Birmingham Lawrence & Lawrence PC Thomas L Hinson Jr Daphne, Mobile Birmingham Lehmann Ullman and Barclay Terry L Horn Birmingham, Greenville Dothan Leigh Hester Leigh & Marmann James L Hornsby Jr Sheffield Birmingham Terry M Leonard Saraland ALABAMA 3

Livings & Company S F Parker & Co PC Birmingham Foley W Douglas Logan Parkhurst & Associates Athens Florence Eliseo Lopez Pearce Bevill Leesburg & Birmingham Moore PC Bessemer, Birmingham T E Lott & Co PA Tuscaloosa Peters Moody & Morgan Birmingham Lovoy Summerville & Co PC Birmingham Sara L Plunkett Arab Mackle Splawn Tindall & McDonald Rabren & Odom PC Birmingham Andalusia Marsh Carr Galloway Russell Thompson Butler & Lolley and Averett PC Houston Enterprise Fairhope, Mobile Martin Stuedeman & Associates PC Sassaman & Co PC Birmingham Daphne McClenny and Patrick Seibert Baxter Mixon & Co PC Tuscaloosa Mobile McDaniel & Associates PC Self & Maples PA Dothan Oneonta McDowell DiPiazza Feige & Sellers Richardson Watson & Smith PC Haley PC Birmingham Birmingham

McGriff Dowdy & Associates PC Smith Dukes & Buckalew Albertville, Fort Payne, Huntsville Mobile Herb Metcalf Jr J Allison Smith Birmingham Moulton Raymond J Milton Jack Solberger PC Birmingham Mobile Moore & Kilpatrick PC Spiller & Eubank PC Birmingham Aliceville Morrison and Smith Strickland & Co Tuscaloosa Montgomery Harold L Moses Truitt & Tingle Montgomery Hoover R E Ohnich PC J A Tucker & Associates Birmingham Decatur C Thomas Parish Jr Robert John Vass Headland Guntersville Parker Holder and Hand J Waligora Assoc Montgomery Hoover 4 ALABAMA

Warren Averett Kimbrough & Marino PC Birmingham Way Ray Shelton & Co PC Tuscaloosa Wear Howell Strickland & Quinn Decatur White Fleming & Company PC Huntsville Wilkins Miller Stalcup Galle Brown & Cameron PC Mobile

Williams and Williams Dothan

Williams Taylor & Acton PC Birmingham

Wilson Price Barranco & Billingsley PC Montgomery

Mary Gail W Yeargan Tuscaloosa ALASKA 5

ALASKA

Alban Martin & Morton PC Richards Johnson & Anchorage Granberry PC Fairbanks Altman Rogers & Co Anchorage Shaffer & Harrington Sitka F Jeffrey Bowles Anchorage Phyllis M Smith Anchorage Cook & Haugeberg Fairbanks F M Strand PC Anchorage Coopers & Lybrand Anchorage John C Swalling PC Anchorage Deloitte & Touche Anchorage Thomas Head & Greisen PC Anchorage Billie De Vore Anchorage Walsh Kelliher Norum & Sharp Inc Tom E Dewhirst Fairbanks Anchorage Sharon K White Elgee Rehfeld & Funk Eagle River Juneau Whitlock Carlson & Associates Carol A Gilbertson Anchorage Anchorage Golds & Stevens Anchorage Grundhauser Moore Anchorage Hogan Mecham Richardson & Co Ketchikan

Kohler Schmitt & Hutchison Fairbanks KPMG Peat Marwick Anchorage Mikunda Cottrell & Co Anchorage, Bethel, Kenai Newhouse & Vogler Anchorage Obendorf Tuter & Lambe APC Soldotna

Parisena Stromberg & Company APC Anchorage James M Preston Anchorage 6 ARIZONA

ARIZONA

Abalos & Assoc PC Cosse & Wallace PC Phoenix West Sedona Addison Roberts & Ludwig PC Cotton Parker Johnson & Co PC Tucson Phoenix, Tucson Altschuler Melvoin and Glasser Crable Parsons & Dooley PC Phoenix Tucson

Arthur Andersen & Co Richard 0 Cranmer PC Phoenix, Tucson Cottonwood William H Barchilon Lance H Cypert Mesa Tempe Barrows & Company Degman Lavin Melrose & Rubinstein PC Phoenix Phoenix Barry & Moore PC Deloitte & Touche Phoenix Phoenix, Tucson

Joy Derksen Barton Dennis Schmich & Co Ltd Winslow Phoenix Beach Fleischman & Co PC Ron Donaldson Tucson Phoenix Berry Davis & Morgan Larry D Draper Phoenix Lake Havasu City

Thomas J Blair PC Edwards Jones & Co Tucson Phoenix

Gregory Blake PC Eide Helmeke & Co Tucson Phoenix

Jeffrey I Brooks PC Ernst & Young Phoenix Phoenix, Tucson Dennis R Brown PC Charles M Estes PC Phoenix Phoenix David L Buterbaugh PC Evers & Company Ltd Scottsdale Phoenix Candelario and Tassi PC Donna L Fagan Tucson Prescott Sharman E Cawood Mark Edward Feddern Flagstaff Phoenix Clifton Gunderson & Co Elizabeth M Fortin Phoenix, Tucson Phoenix Coopers & Lybrand Frizzell Senkerik & Company PC Phoenix, Tucson Tucson Christopher R Corliss Frome & Halberg PC Strawberry Phoenix ARIZONA 7

Frost & Company PC Klecka Wilkins & Klecka Flagstaff Phoenix

Gallant & Company PC Walter H Kleinstein PC Phoenix Phoenix Gary L Gethmann Ltd Craig A Koopman PC Tucson Scottsdale Connie B Grube KPMG Peat Marwick Show Low Phoenix, Tucson

Hahn Gaintner & Associates Gerald L Kramer PC Phoenix Phoenix Hammel & Company PC Kenneth Wayne Kuenzli Tucson Phoenix Henry L Harmon LaVoie Clark Charvoz & May Scottsdale Tucson

Harris & Schwarzkopf Ltd Lynne A Leiner Phoenix Tucson

Heinfeld & Meech PC Joseph F LeMaitre III Tucson Tempe Henricks McKenna & Co Ltd Donald R Leo & Company Ltd Phoenix Phoenix Henry & Horne Kenneth Leventhal & Company Casa Grande, East Mesa, Mesa - Tempe, Phoenix Pinetop, Phoenix, Scottsdale, Scottsdale - Airpark, Tempe Gerald Levy & Associates PC Phoenix Marjorie Hinton Scottsdale Robert B Lowe Tucson Robert F Hockensmith PC Phoenix Robert Martin Mesa C Fred Hoenes Phoenix Rita L Mather Casa Grande Kenneth W Husband Paradise Valley Douglas B McCulley Phoenix Donald L Hutchison Tucson McEntee & Thomson PC Phoenix Fredrick M Johnson Mesa McGIadrey & Pullen Mesa, Phoenix Johnson & Koivisto Scottsdale Scott H Miller Scottsdale Jon R Johnston Tempe Miller Wagner & Company Ltd Phoenix Kaplan & Company PC Phoenix Mitchell & Roediger Tucson Karlberg Consulting Ltd Phoenix Montney Brown & McGee PC Yuma 8 ARIZONA

Morton & Wexler PC Setter Mansperger & Patterson Phoenix Tempe Mukai Greenlee & Company PC Semple & Cooper Phoenix Phoenix Nordstrom & Associates David L Shorey Flagstaff Tucson Norris & Benedict Assoc PC Skinner Tameron & Company Phoenix Tempe

M R Olson Arthur Spoon & Company Ltd Phoenix Phoenix Stephen A Padwe C Cristine Swan Scottsdale Chandler Victor R Pereboom Ronald W Taryle Prescott Scottsdale Pittman & Murdough Charles H Tewksbury Phoenix Prescott Price Kong & Co The Whitmore Company PC Phoenix Scottsdale Price Waterhouse Paul R Thompson Phoenix Sun City West Privee O’Malley & Edelman PC R C Thornton & Company Phoenix Phoenix Karen L Raab Toback & Company PC Peoria Phoenix, Scottsdale Rauch Gehringer Hermanson & Toepel & Co PC Scardello Ltd Mesa Phoenix Tull Forsberg & Olson Regier Carr & Monroe Phoenix Tucson Steven M Vakula N Terryl Rogers & Company PC Phoenix Tempe Henry W Varga PC Robert H Rogers Ltd Kingman Tucson Lawrence A Vicario Robert R Romek PC Pinetop Phoenix Virchow Krause & Company Connie A Sauvageau Scottsdale Phoenix Walker & Armstrong Schwark Vaughan & Company Litchfield Park, Phoenix Yuma Walmsley Fitzpatrick & Kelly Secore & Niedzialek PC Phoenix Phoenix William E Wheeler Seely Mullins & Associates PC Scottsdale Avondale, Glendale, Payson, Sun City Wayne Robert Witzig PC Phoenix ARIZONA 9

Zolondek Blumenthal Greene Freed & Strassels PC Phoenix 10 ARKANSAS

ARKANSAS

Alsbrook & Co Gaunt & Company Ltd North Little Rock Little Rock, Stuttgart Arthur Andersen & Co Lisa Lashley Higgins Little Rock Fayetteville Baer & Thessing Ltd Clara J Hodgson PA Clinton, Little Rock Mountain Home Baird Kurtz & Dobson Johnson & Brown PA Fayetteville, Fort Smith, Little Rock, Little Rock Pine Bluff Jones & Company Ltd Beall & Company Jonesboro Fort Smith Jordan Woosley Crone Bill Beam PA & Keaton Ltd Mena Hot Springs, Hot Springs Village Brown & Deskin Kemp & Company Bentonville Little Rock Chunn & Company KPMG Peat Marwick Fort Smith Little Rock Crass & Smith PA Kremer & Associates Ltd Hot Springs Little Rock John Cullum Wanda G Lanier Little Rock Fayetteville Daugherty & Lowe Lovett & Foster Ltd Fort Smith Little Rock, Star City Deloitte & Touche Miller Leek & Company PA Little Rock Little Rock Margaret Dowd Paul Mills and Associates PA Texarkana Jonesboro Ramsey Eddington N & S Associates SC Little Rock Marked Tree Ellis and Hirsberg Pickering Ramey Burchfield Helena & Griffin Little Rock Ernst & Young Little Rock Richard F Pratt Paragould Ervin & Company Fayetteville, Harrison Rasco Burris & Winter Little Rock Freeman & Company Jonesboro Scarbrough & Murtishaw PA Fayetteville Frost & Company PA Little Rock Spann & Associates Ltd Pine Bluff Thomas Gammill & Co Ltd Fort Smith ARKANSAS 11

Sullivan & Company PA Maumelle Brooke Tappan Helena Taylor Rodgers Turner & Malone Ltd Arkadelphia Thomas and Thomas Little Rock, Texarkana

Thomas Speight & Noble PA Blytheville, Osceola, Pocahontas Whitmire & Co Newport Williams and Pearcy Texarkana Wood & Wood Ltd El Dorado, Magnolia Worley Pittman & Allen Ltd El Dorado 12 CALIFORNIA

CALIFORNIA

Abas Cates & Co Henry M Anding Beverly Hills Pasadena Abbott Stringham & Lynch AC Andreoll Johanson & Wood Campbell Westlake Village Abedi & Associates Charles Burton Andrew Glendale Glendale Harry Abram Edwin E Andrews AC Los Angeles Concord Irwin Abramson Ralph W Andrews Sherman Oaks Redding Ackerman Matthew Fiber & Larry P Angeli Wainberg Oakland Los Angeles Angen Power & Twersky Petre H Akaragian Beverly Hills Woodland Hills Arthur Hilton Antolick Alder Green & Hasson Los Angeles Los Angeles Antonini PC Gary D Alick San Francisco, Santa Rosa Burbank Apodaca & Company Allen & Cook Inc Pasadena San Jose William L Archer Allen Haight & Schurawel San Rafael Irvine A V Arias & Co Almich & Associates San Diego Huntington Beach Harvey A Armas Altschuler Melvoin and Fresno Glasser Los Angeles Armstrong Gilmour & Associates R A Anderberg Walnut Creek El Segundo Carl Martin Arntzen Arthur Andersen & Co San Francisco Irvine, Los Angeles, Oakland, Sacramento, San Diego, San Francisco, Atherton & Associates San Jose, Woodland Hills Modesto John W Anderson James Babcock Thousand Oaks Hermosa Beach Michael L Anderson AC James M Babcock Inc Santa Rosa Santa Clara Anderson & Company Bailin Stanford & Lavorato Inc Newport Beach Salinas Anderson & Stables AC Baker Peterson & Franklin Morgan Hill, San Jose Fresno, Oakhurst CALIFORNIA 13

Balbin & Company Nancy C Bennett AC Los Angeles Fremont Baldanzi Spawn & Company Wayne W Bennett San Francisco, San Mateo Pleasanton Ball & Bandy Bennett & Tone Fresno Woodland Hills Ellis M Balsam Benson & Neff PC Calabasas San Francisco Balser Horowitz Frank & Wakeling Benson & Yahng PC Costa Mesa, Long Beach Oakland Bruce H Bandemer Benson Benson and Co Carlsbad Corte Madera Baranov & Baranov AC Berelowitz Mansfield & Co San Diego La Jolla Barbich Longcrier Hooper & Ira T Berkowitz AC King AC Woodland Hills Bakersfield, Carlsbad, San Luis Obispo Bernotas AC Barlow & Hughan Downey Oakland Bertorelli AC Gary M Barnbaum AC San Francisco Woodland Hills Biller Frith-Smith & Archibald Baron AC Tarzana Newport Beach Robert E Billings AC Bartig Basler & Ray Los Angeles Citrus Heights Leonard G Birnbaum & Company Bartlett Pringle & Wolf Los Altos, San Diego Santa Barbara Stephen M Bishop Robert G Bartlett Riverside Santa Monica Mel Blank & Associates Daniel L Batman Woodland Hills Redding Block & Handelman BDO Seidman Los Angeles Los Angeles, Orange, San Francisco Block Plant & Eisner AC Beckman Hollander & Associates Encino Woodland Hills Bloom & Company David C Behr Sherman Oaks Yuba City John Michael Boccia Vernon Bell & Associates Irvine Pasadena Bocuzzo & Justus Benko and Plane San Diego South Gate Nancy J Boncyk Grant Bennett Accountants APC Santa Clara Sacramento Eric Bonilla Whittier 14 CALIFORNIA

Booker AC W Pierce Brownell Auburn Corte Madera Booth & Booth Mary F Brubaker Newport Beach, Pasadena San Marino Mary Bornt Eli Buchalter AC Holtville Los Angeles Boulger and Boulger Donald W Buckner San Diego Fullerton

Bowman & Company Roy Bukstein Stockton Menlo Park Boysol Myers & Pon R A Bullard Marysville Campbell Brabo Carlsen & Cahill Kenneth A Bullock Palm Springs San Diego John W Branchflower Bunn Coberly & Gane Beaumont San Francisco Brandlin Dunn & Associates Burgess & Company Inc Los Angeles San Francisco

John F Branton & Associates AC J L Burke San Jose Piedmont Paula Hardy Bremel Burnett Umphress & Kilgour Clovis Rancho Cordova, Stockton Brennan Jacobs & Co Steven Burton PC Bakersfield Riverside Breskin & Mullen Inc Harry P Cahill Orange Ukiah Bradley S Brokop Cairns Haack & Company Burbank Carlsbad

Broman & Greig Calaway & Rider Santa Monica Pasadena Brooks Stednitz & Rhodes AC Caldwell Becker Dervin San Jose Petrick & Company Woodland Hills Brown & Weir AC Glendale, Woodland Hills Ray Calhoun La Jolla Brown AC Irvine Carathimas Bohren & Company Martinez Clyde W Brown Associates Salinas Carlson Pavlik and Drageset Yreka E Keith Brown & Company San Jose George W Carlyle Newport Beach Roger A Brown & Company Pasadena Abe Carnow Los Angeles Brown Waits & Armstrong AC Bakersfield CALIFORNIA 15

Della J Carroll Christensen Suihkonen & Long Beach Associates AC Vacaville Stanley M Carrothers AC Sacramento Christian & Co Los Angeles Carter & Associates Van Nuys Clumeck Stem Phillips & Schwartz Carter Polito & Gorman Inc Encino Vista William J Cockrell Stephen P Carter Balboa Island San Jose Cohee Crisell & Co Carver & Noesen Long Beach Monterey Cohen Bender & Wall AC Roger G Castro Los Angeles Oxnard J H Cohn & Company James C Caswell San Diego Torrance Andrew E CoIker Richard S Cave La Jolla Santa Rosa Collett & Levy Christopher W Cebell Los Angeles Bakersfield Patrick F Collins Chapman & Gravelle AC Newport Beach Sacramento John R Collura AC Oscar Chavez San Diego Bakersfield Comins Schenkelberg & Weiner Inc Chean & Company Sherman Oaks Tarzana Michael A Congdon Chen & Associates Porterville Los Angeles Michael J Conkey C Jim Chen AC Irvine Torrance Conrad & Associates Po-Jen Chen Irvine San Gabriel Considine & Considine AC David M Cheney & Co San Diego Northridge Cooney & Associates John Cheng & Co Newport Beach San Diego Cooper Moss Resnick Harold W Chiasson Spiegel & Co Arcadia Van Nuys Terence K W Ching Coopers & Lybrand Millbrae Los Angeles, Newport Beach, Oakland, Jung Gil Choi Palm Springs, Sacramento, San Diego, Los Angeles San Francisco, San Jose, Sherman Oaks Wilfred J Copeland Los Angeles 16 CALIFORNIA

Coradino Hickey & Hanson Daniells Phillips Vaughan La Jolla & Bock Bakersfield Corbin & Wertz Irvine John R Daries PC Salinas Cornelius & Company Sacramento Daubenbis Lunden & Co Garden Grove, Covina Costello and Company Ventura Davis & LeGate AC Westlake Village Cowell & Varela AC Fremont Dennis B Davis PC Orinda Thomas P Cox Tustin Jerry A De Ainza Irvine Cathy Crago Bellflower Dean & Petrie AC Novato Gary M Cramer Los Angeles Mark E Deily Rancho Cucamonga Crestol AC Woodland Hills DeKarver & Agle Lake Forest Crook Beversdorf & Associates PC D’EIarco Suzuki & Co Ukiah Los Angeles David Eugene Crowder Dellinger & Company San Jose Los Angeles Michael Joseph Cuggino Deloitte & Touche Petaluma Costa Mesa, Fresno, Hollister, Long Beach, Los Angeles, Monterey, Oakland, Carol Jean Curry Oxnard, Sacramento, Salinas, San Diego, Susanville San Francisco, San Jose, Santa Ana, Cutler & Associates Santa Rosa, Woodland Hills San Dimas Delucchi Robinson Streit & Co Milton Adolphus Daley Santa Clara Laguna Hills Deputy Montgomery Inc A G Daline AC Mission Hills San Jose Armand DeStefani PC Dalmas AC Susanville San Bruno Michael L Dever Damitz Brooks Nightingale Los Angeles Turner & Morrisset PC Peter B Diaz Santa Barbara Menlo Park Damore Hamric & Schneider Inc W Lynn Dillender Sacramento Pacifica Dana & Associates Michael B Dinner West Los Angeles Salinas Thomas G Dandy Jim B Dismukes AC Atwater Sacramento CALIFORNIA 17

Michael DiStefano Ellis & Associates AC Tustin Walnut Creek Robert E Doig Elsener & Elsener Northridge Sausalito Donovan & Company Elwood & Espina Sacramento San Mateo

Aharon Doodkevitch Ernst & Young North Hollywood Fresno, Irvine, Long Beach, Los Angeles, Palo Alto, Riverside, Sacramento, San Dale J Dorjath Diego, San Francisco, San Jose, Walnut San Jose Creek, Woodland Hills Anne Sterling Dorman Essary Dal Porto & Lowe San Francisco Sacramento Douglas Connerty & Co John O Everson Sacramento Cupertino John Patrick Dover Bruce Fairbanks Bakersfield San Francisco

Doyle Hull & Gregory Inc Harry W Falk Pasadena Los Altos Steven Drexler Donald D Fant Capitola Upland William Dubey AAC Farber & Hass Los Angeles Oxnard Robert P Dubin & Company Faulkinbury and Yeagley APC Encino Whittier Mark E Dugan APC Leabert R Fernandez Whittier San Diego Duncan & Duncan AC Walter Fierberg Santa Barbara Manhattan Beach Darrell J Dwyer Fineman Nitzberg & West Rocklin Beverly Hills Eadie and Payne Roy E Fischman Redlands, San Bernardino, Upland Woodland Hills Eckhoff AC Fisher Keathley & Ross San Rafael Bakersfield James E Eddy Fitzgerald Dubina & Company Garberville San Diego Virginia E Egan Maud Fitzpatrick Covina Santa Rosa Margaret A Egnew Fitzpatrick & Company La Mirada Sacramento William E Ehardt Pamela Flores San Francisco Downey Eichstaedt & Associates San Francisco 18 CALIFORNIA

Ann C Foster Robert T Gervasoni Oakland Los Angeles David Fox Getz Krycler and Jakubovits AAC Los Angeles, Torrance Sherman Oaks Frank Rimerman & Co Getzoff Accounting & Consulting Menlo Park, San Jose Corporation Encino Frazer and Torbet City of Industry, Visalia Gibson & Company Inc Sacramento Freedman Knispel Cohen Inc Encino Gilbert Accounting and Consulting Corp Mitchell Freedman AC Sacramento Sherman Oaks Gilman Harris Stephens Edward Gregory Friedman Bratcher & Travioll Diamond Bar Visalia Froshman & Billings AC Veda M Gilman Los Gatos, Soquel Oakland Ronald D Fujie Gish Seiden Kline & Co Berkeley Sherman Oaks, Westlake Village Edward D Fulgoni Given & Co Inc Glendale Santa Monica S J Gallina & Co Glantz & Black Mountain View, Oakland, Sacramento Lomita Oscar H Gamez Paul H Glass Ontario Encino Ganzer Cagle Wisotzky Barry Glasser Woodland Hills Westlake Village Richard D Garman & Glenn Burdette Phillips and Associates AC Bryson Newport Beach San Luis Obispo Garrett Brooks & Carr D J Glidewell & Company Sacramento Sacramento Garrett & Rezanoor Dennis Godecke Accountant Inc Newport Beach Palm Desert Garrison & Associates AC Delbert M Goehner AC Ontario Pasadena Richard J Gartner Melvin Goldberg AC Glendale San Diego Glenn M Gelman and Goldfarb Whitman & Cohen Associates Los Angeles Irvine Mark S Goldstein George & Starr Los Angeles Santa Ana Good Gagerman & Berns George B Georgiades Los Angeles Oceanside CALIFORNIA 19

Goodrich Goodyear & Hinds Harold K Grimshaw Huntington Beach, Long Beach Santa Ana Mark M Gordon Grobstein & Company AC San Diego Los Angeles Gordon Odom & Davis Inc Guerena Bremer & Hockenberg Sacramento Marina Del Rey David L Gorham Robert P Gujral Fresno Rancho Cucamonga Fred Gothelf AC Gumbiner Savett Friedman & Tarzana Rose Inc Santa Monica John D Graham Los Angeles Gunnarson Richards AC San Diego Grant Dotson Spence & Co Fresno Gursey Schneider & Co Los Angeles Roger Grant & Co Pasadena Gustafson & McGowan Paradise Grant Thornton Irvine, Los Angeles, Sacramento, San Kenneth Paul Gustafson Francisco, San Jose, Stockton Napa G Michael Graves Patricia L Haas Fresno Alhambra Anita J Graziano James E Hadobas Inc Santa Rosa Anaheim Green & Wriedt Beverly G Hagan Monterey, Salinas, Soquel Fremont

Richard N Green Eugene R Hallner Gold River Carlsbad Thomas H Green Hallquest & Donovan Greenfield Rancho Cucamonga William Green & Company AC Hallstein & Warner La Mesa Long Beach Greene & Nakahara Hamill & Company Walnut Creek Woodland Hills Gregory Yorke & Lerias Ronald G Hamilton Pomona Sacramento Nancy E Gribbell Hamma and Nelson San Diego Whittier Grice Lund & Tarkington Eleanor S Hansen Encinitas, Escondido San Francisco Vahe Mesrob Grigorian Eric A Hansen Los Angeles Irvine John M Grimes Hanson Rotter & Green Redding Carmel 20 CALIFORNIA

Harabedian Hall & Co Hersh & Goland Los Angeles Woodland Hills Harb Levy & Weiland Barbara Hinderstein San Francisco Monterey Charles Harker & Co Hirahara Inc La Canada Sacramento Harlan & Boettger Hirose Oto & Bailey San Diego Accountants Inc Oakland Harmon CPA Clovis Barbara A Hoch Ontario Harrison-Dalley AC Chico D A Hodgkinson Orange Hart Byars Eng & O’Connor AC Palo Alto Gilbert S Hong Los Angeles Hausmaninger Benoe Lang & Alford Inc Hood and Strong Irvine, Newport Beach Menlo Park, San Francisco John C Hawke George L Horejsi APC San Mateo West Covina Mark E Hayes Horsfall Murphy & Pindroh Escondido Covina, Pasadena Haynie & Company PC Yoshimasa Hotta Costa Mesa Torrance John W Heberger House & Company Fresno Sacramento Hecox Horn & Wheeler Patrick A Howard Sherman Oaks El Cajon Heimbucher and Associates Gerald K Hoyt & Co San Francisco Los Banos Hein + Associates Jean R Huang Orange Monterey Park Helsley Mulcahy & Fesler Huffman & Co Tustin Corona Hemming Morse Inc Jerry D Hugo AC San Francisco, San Jose, San Mateo Lodi Lionel Henderson & Co Rose Y C Huie Sacramento Oakland Perry M Henderson Michael T Hullen Corona Auburn Herberth & Nettleton Karen Humphreys Dublin Culver City Raymond H Hermanson Philip Hung Newport Beach Monterey Park CALIFORNIA 21

Hurley & Company Johnson Lambert & Capron Granada Hills San Diego Hutchinson and Bloodgood Johnston Gremaux & Rossi El Centro, Glendale, San Diego, Walnut Creek Watsonville Johnston Rick & Company Patrick Intiso San Jose Folsom Jones & Fitzpatrick Inc Irelan AC Davis, Sacramento San Francisco Jordan & Adams Irelan Uri Mayer & Sheppie Los Angeles San Francisco Judd & Eddy Ireland San Filippo & Co Santa Monica Fremont, Morgan Hill, Palo Alto, San Carlos, San Jose, South San Francisco Donald G Judd Santa Rosa David L Isa Torrance, Vista David R Juedes Costa Mesa Ishii & Company Redondo Beach James H Jung Los Angeles Iskowitz & Koo Los Angeles Michael J Kahn AC Los Angeles Iyer Financial Services Emeryville Kanesaka & Co Los Angeles Jacobs McDermith & Schaich San Bernardino Jack Kaplan AC North Hollywood Robert S Jacobs AC Cupertino Edward Karle Long Beach Cheryl L Janzen Sacramento Karno AC Simi Valley Jassoy Graff & Douglas San Diego Robert F Kastner Fresno Junius L Jaubert Pasadena John F Kaylor Los Angeles Jeffery Corrigan & Co Pasadena Kellogg & Andelson AC West Hollywood Jennings Levy & Co Los Angeles Kelly Tama Shiftman Inc Walnut Creek Carl W Johnson Aptos Kemper CPA Group Atwater, Merced, Modesto, Tracy Eric C Johnson Riverbank Kennedy & Kennedy San Bernardino Ross A Johnson and Company Sacramento Christine Amirian Khanjian Pasadena Johnson & Associates AAC Rocklin, Torrance Craig T Kiernan AC Reseda 22 CALIFORNIA

Theodore S Kimball Jr Barry W Krowne AC Highland Woodland Hills

Kimbell McKenna & von Mark V Krummenacker Kaschnitz Woodland Alameda, Walnut Creek James B Kuhn King King & Alleman AC La Mesa Burbank Richard James Kuhwarth Kevin L Kirkpatrick and Grass Valley Company Kupperberg Damasco & Marina Del Rey Associates AC Kirsch Kohn Oster & Bridge San Francisco Encino Patrick J Lacey Kirstien & Klein Accts Inc Fresno Sacramento Lake & Associates John J Kirth and Company Irvine Lindsay Lance Soil & Lunghard Klenow & Klenow AC Whittier San Ramon Landsman Frank and Sinclair AC William J Kling AC Beverly Hills Calabasas Landucci Bick Matter & Johnston Walter William Knauss III Woodland Thousand Oaks Lang and Guidi Inc Wauneta Jo Knoch San Diego Alturas Charlie W Langley Robert Allen Kosbie Westminster San Diego Lawrence L Lathrop KPMG Peat Marwick Canyon Lake Airport Consulting/San Mateo, Century City/Los Angeles, Costa Mesa, Long Douglas A Laugero Modesto Beach, Los Angeles, Oakland, Orange County, Palo Alto, Rancho Bernardo, Lautze & Lautze AC Sacramento, San Diego, San Francisco, Oakland, San Francisco, San Jose San Jose, Ventura County-Oxnard, Walnut Creek, Warner R Scott Lawhead Center/Woodland Hills Santa Ana Kramer & Olsen AC Donald J Lazar AC Santa Ana San Mateo Kramer Zucker Herren & Co Leaf and Cole San Diego San Diego Emma Jo Kresser Ben H Lee Laguna Hills Los Angeles Terry Earl Krieg Edward M Lee Jr Rohnert Park Los Angeles Janet Lee Krochman Kam P Lee AC Irvine San Gabriel CALIFORNIA 23

Kee Hyoun Lee Kevin A Loney Los Angeles San Jose Lee Sperling Hisamune AC James W Lord Glendale San Luis Obispo Jeffrey Charles Leeper Edward H Lorge and Mentone Associates Irvine Leighton & Bonovich San Rafael Eben Lu PC San Francisco Letwak & Bennett Mission Viejo Lucas & Company Inc South Pasadena Gary Sing Leung Fresno Glenn W Lucas Woodland Kenneth Leventhal & Company Los Angeles, Newport Beach, San Diego, Donald Lucia Jr APC San Francisco San Bernardino Ernest M Lever Lund & Guttry Beverly Hills Palm Springs, Rancho Mirage Levitz Zacks & Ciceric Walter Lupeika San Diego Pleasanton Thomas J Lieb & Co Inc Raymond C Luther Rolling Hills Estate Cameron Park Pamela A M Liebenberg Arthur Dean Lynn Felton Chatsworth Lindquist von Husen & Joyce Shiow-Li Ma San Francisco City of Industry

Lindsay and Company MacFarlane Faletti & Co Ventura Santa Barbara Link Murrel & Company Macias + Miranda Irvine Los Angeles, Sacramento, Santa Ana Linkenheimer Hebrew & Mac Neill & O’Shaughnessy Company La Mesa Santa Rosa Maginnis Knechtel & McIntyre Paul T Linsk Pasadena San Diego N Melvyn Magson Donald F Linsteadt Ventura Sacramento James C Mahoney Robert Lipsey & Company Inc North Hollywood San Diego Fred Maidenberg APC Michael D Little AC Los Angeles Tustin Christopher R Malburg Thomas L Livingston Torrance Roseville Andre E Maloof Logan Throop and Company Glendale San Diego 24 CALIFORNIA

Marinelli + Scott McGowan Guntermann South San Francisco Santa Barbara Martin Linger & Co John R McKean & Co Fresno San Francisco Mervin L Martin McKinley Scearcy & Associates San Diego Porterville Martin Werbelow & Co William Emmett McMahon Pasadena Red Bluff

Maryanov Madsen Gordon McNair & Company and Campbell Calabasas Palm Desert, Palm Springs David O McReynolds Matson and Isom AC Sacramento Chico, Oroville, Redding Craig E Meister Daniel Matter & Co Santa Barbara Woodland Hills Mellon & Johnson Matthews & Company Fontana, San Bernardino Santa Barbara Samuel Mendelson & Company George M Mattos San Francisco San Jose Meredith Cardozo Mayeri and Louie San Jose Encino Martin P Merrill AC Mayes & Mailly Los Angeles Irvine Sheila Metcalf John Joseph McAllister Chico Ojai Margaret Meyerkorth PC McCarthy & Associates Concord Irvine Robert Michaels McCay AC Malibu Los Angeles H Scott Middleton James F McClaskey Whittier Walnut Creek Miers & Miers J Scott McClure Barstow Porterville Amiram Milanov Robert E McCorkle Berkeley Anaheim Miller & Giangrande Charles McDonough AC La Habra, Riverside Torrance Bonnie Miller AC McDougal & Co Inc Santa Clara Sacramento Harold L Miller McGIadrey & Pullen Beverly Hills Anaheim, Pasadena, San Bernardino, San Diego Miller Kaplan Arase & Co North Hollywood McGlone & Rasmussen AC Irvine Miller Ward & Company Los Angeles CALIFORNIA 25

John R Millington Mowat Mackie & Anderson Mount Shasta Oakland

Dale Miltimore Muler & Clare PC Cypress Van Nuys Miod and Company Mulford & Tignino AC Sherman Oaks Westlake Village Mischel Iosue & Akpovi PC Muller King Mathys Acker Encino & Lopez AC Downey, Los Angeles Mistretta Kee & Company Sacramento Sharon A Mullin Fallbrook Norman W Modglin Simi Valley Murphy Green & Company Fort Bragg, Mendocino Mohler Nixon & Williams Campbell Richard L Nairin Agoura Hills Joel D Momsen Napa Jon Y Nakagawa & Associates Oakland Monroy Moreno & Kennerson AC El Centro Nanas Stern Biers Neinstein and Co Montgomery Niemeyer & Co Beverly Hills Arcadia Susan Nanas Moody Nation & Smith Lancaster San Diego R Navarro & Assoc Inc Moon and Mandella AC San Diego Palo Alto Bernard W Neiman Moore and Company Encino Encino Robin M Nepo Michael T D Moore Mission Viejo Pasadena Nerdrum & Williams Irene Morse Thousand Oaks Visalia Ilona I Neumann Eddie I Moriguchi La Mesa San Francisco Michael D Nicholas Mark S Moriguchi Torrance San Francisco Nichols & Associates Robert A Morin Irvine Glendale Judy Nieh Morris Davis & Chan Rowland Heights Oakland Jon A Niiro Irene Morse Newport Beach Visalia Nitchman Flyge & Company Moss Adams Santa Monica Costa Mesa, Los Angeles, Rancho Cordova, San Francisco, Santa Rosa, Noell Clevenger & Company Stockton Visalia 26 CALIFORNIA

Nystrom & Company Curtis Park Redding Westlake Village

Terrill F Oberman Earl E Parks Thousand Oaks Porterville Richard J O’Connell Parodi & Cropper Encino Lafayette Odenberg Ullakko Muranishi Parrish & Peterson AC & Co AC San Jose San Francisco Pearlman and Markle Eugene L Oftedahl Inc Santa Clarita, Woodland Hills La Mesa Simon R Pearlman & Associates Patrick William O’Grady Irvine Glendale Pearson Del Prete & Co Okuma Hanaoka Mayekawa & Co Burlingame, Palo Alto, Redwood City Gardena Peasley AC James J O’Leary Long Beach Newport Beach Pehl Cobb Foutz & Foutz PC Jaak Olesk Hemet Beverly Hills Peri Alvarado & Frey Inc Melvin E Oliver Santa Barbara Oroville Perisho Tombor Loomis Elaine Ollila San Jose Campbell Julius Perler Olsen AC Los Angeles Salinas Perry Hay & Chu Terri Ann Olshefsky Woodland Hills Tustin Perry-Smith & Co Oppenheim & Ostrick Sacramento Culver City Peterson & Co Orejudos Victorino & Co La Jolla, San Diego Daly City Robert A Petterson O’Rourke and Clark AC San Diego Brisbane, Los Angeles John F Pfaffl Robert A Ortalda Jr Burbank Redwood City Pfuhl & Knight AC Ozur Andersen & Radder El Cajon Beverly Hills David Phifer & Associates Pannell Kerr Forster APC Sherman Oaks Los Angeles, San Francisco Christopher J Philbin AC Judith A Pappe Yorba Linda Anaheim Phillips Olson & Prince Inc C Sue Park Santa Rosa, St. Helena San Jose George W Plane Inc San Jose CALIFORNIA 27

Thomas P Pico Jr Rahimi Levy & Co AC Pleasanton Santa Monica Pisenti & Brinker Raikow & Gustin PC Petaluma, Santa Rosa Encino Mark A Pizarek Raimondo Pettit & Glassman Cupertino Torrance Plat & Roschke APC Susan Razzeto Calabasas Manhattan Beach Platt & Driscoll Reardon and Associates San Bernardino Upland Meredith Jay Polk David M Reff AC Los Angeles Studio City Pomerantz Kavinoky Gralitzer Raymond Regalado & Miller Ontario Woodland Hills Charles Francis Reichel Poole Rasmussen Accts Inc Healdsburg Santa Ana Reimers and Taylor AC Poortinga Mead & McConnell Inc Yuba City Anaheim Karl S Reinecker Pope & Associates Beverly Hills, Santa Monica Santa Monica Dean Reiter and Assoc AC Lyle L Potts Fullerton Glendale Renaud & Wilson Reuben E Price & Co Santa Barbara San Francisco Jonathon P Reuben AAC Price Bednar Calabasas Los Angeles Donald R Reynolds Price Waterhouse Redding Century City, Costa Mesa, Long Beach, Los Angeles, Menlo Park, Palo Alto, Edward W Riback PC Riverside, Sacramento, San Diego, San Alameda Francisco, San Jose, Santa Monica, Bruce W Rich Woodland Hills Stockton Douglas B Ptolemy Richardson & Company Los Angeles Sacramento Gordon H Pullin Michele Riley Signal Hill Solana Beach Quigley & Miron Roberts AC Santa Monica San Jose Henry Albert Quintero Roberts and James Alta Loma Bakersfield Zafar Qureshi Leslie A Roberts Van Nuys Fremont

Thomas Kieth Rackerby Robertson Woodford & Francis Healdsburg Grass Valley, Torrence 28 CALIFORNIA

Rogers Anderson Malody & Scott Salibello & Broder San Bernardino Los Angeles Rogers Clem & Company Verne G Sanders & Associates Inc Covina, Upland Cameron Park Dana M Ronald Inc Robert A Santa Cruz Bakersfield Newman Rooney Ida Nolt and Ahern Mark S Sauer & Co Oakland, Sacramento, Walnut Creek Ventura

Richard B Rooney Henry Schiffer Irvine Encino J M Rose AC Edward J Schneider Jr Woodland Hills Stockton Rose Snyder & Jacobs Schorno Murray & Company Burbank, Woodland Hills Emeryville Rosenthal & Company Ronald M Schulkin APC Los Angeles Chatsworth Rosenthal & Pearson Schwartz Platz & Associates Torrance Sacramento Daniel D Ross Richard L Schwerin AC Rancho Cordova Sherman Oaks Rossi Webster & O’Brien Scott Bankhead & Co Long Beach Newport Beach Rossmann Mac Donald & Randolph E Scott & Company Benetti Inc San Rafael Sacramento Scruggs & Company Inc Roth Bookstein & Zaslow San Jose Los Angeles William J Scully III Rowbotham & Company PC Agoura San Francisco Seiberlich AC Rubenstein & Abramson San Leandro, Walnut Creek Visalia John T Seigle Rubino & McGeehin Chartered Hillsborough Sacramento Seiler & Company Rushall Reital & Randall Redwood City San Francisco Solana Beach Mark S Seiler Fred Russell Pasadena San Luis Obispo Selesnick & Weissman Ruzzo Scholl & Murphy AC Encino San Jose Shea & Labagh Inc Ryan Christie Quinn Provost San Francisco & Horn Fresno 0 Ray Sheets AC Los Banos Saddington • Cacciamatta Irvine Fredric Wade Sherrard Los Angeles CALIFORNIA 29

Keith A Shibou AC Solomon Geselowitz & Co Palm Springs Santa Ana

L Scott Shields Solomon Ross & Company San Diego Woodland Hills Shillan Abrams & Company Solone AC Los Angeles Folsom Shilling & Kenyon Inc Leonard C Sonnenberg PC San Jose Anaheim, Murrieta, Palm Springs, San Diego Shockey & Associates San Diego Soren McAdam Bartells Inc Redlands Silva Harden & Adolph Fresno Thomas R Soule North Hollywood Silverman Silverman & Krantz San Francisco Richard W Souther Pleasanton Singer Lewak Greenbaum & Goldstein Sparks and Nelson Los Angeles, Santa Ana Santa Ana Wendel S Skinner W Jeff Spencer San Diego Sonoma Herbert F Slavin & Co Spott & Kunse Inc Encino San Francisco Slover & Lotspeich AC Squar & Clarke AC Chico Newport Beach Smedley Munn & Co Sharon St Amand Sacramento Woodland Hills

Smith & Newell David R St Clair Yuba City Newport Beach David L Smith & Company Dale L St Claire Glendale Bakersfield Douglas M Smith Stadtler Rosenblum & Saris Bakersfield San Francisco

Smith Lange & Phillips R C Stanley San Francisco Arcadia Margaret Smith C Stanley & Assoc San Diego Fresno Smith Marion & Co James E Stark AC Redlands San Diego William C Smith Samuel W Stearman Pacific Palisade Oceanside Lisa Morimoto Snowiss Frederick A Steele PC Torrance Willits Soares Sandall Bernacchi Joseph Charles Steins & Petrovich Los Angeles Oxnard 30 CALIFORNIA

Peter Y Stephan PC Tate Propp Beggs & Sugimoto AC Woodland Hills Sacramento Robert Stephenson AAC Tenney & Company Manhattan Beach Yuba City Stephens Becker & Loughman The Nemirow Group Oxnard Los Alamitos Sterman Higashi & Herter AC Thomas Porch & Gullickson Santa Ana Santa Rosa Graham Stokes & Associates David G Thompson Capitola Morgan Hill Stonefield Josephson AC Thompson Noble Company San Francisco, Santa Monica Sacramento

Stoughton Davidson AC Ian Thomson Fresno Palo Alto Strabala & Associates Timpson Garcia Irvine Oakland Strong Veleker & Tenen Tinana & Chow Chula Vista City of Industry Richard Suarez Jr Russell C Tollefson San Pedro Redding Sugarman & Company Tomaso De Pry & Del Campo San Francisco Pasadena Swanson and Kinney Frank Trafton AC Sacramento Pleasanton Frank Sweeney & Company Trimble & Fumey Los Angeles Riverside Sweeney Kovar Rex M Tudor San Ramon Shafter Swenson AC LeRoy N Tuttle Ontario Twain Harte Linda Pergament Swift Robert E Tuvell Chatsworth Palm Desert Shigeji Takeda Urbach Kahn & Werlin PC Los Angeles Los Angeles Talley & Co Henry Vanderzee Jr Orange Walnut Creek Tamiyasu Smith Horn and Vargas & Company Braun AC Los Angeles, San Jose Fresno Vasin Heyn & Company Marie Tan APC Calabasas Los Angeles Gilbert Vasquez & Company Tanner Mainstain & Hoffer Los Angeles Los Angeles Vavrinek Trine Day & Co Rancho Cucamonga CALIFORNIA 31

Daniel S Venne Michael Whiteside APC Temecula Chino Vicenti Lloyd & Stutzman Patricia J Widener La Verne Brentwood Vilmure Peeler & Boucher Jeanne L Wiener Whittier San Carlos Robert E Vitro Lorentz E Wigby Cupertino Redwood City Vocker Kristofferson and Co Gregory A Wild San Mateo San Francisco Roy C Voorhies P Robert Wilkinson San Francisco El Cajon John Waddell & Co Charles B Williams Jr Sacramento La Mesa Albert M Wade Inc Willis & Walsh Sherman Oaks Citrus Heights Wain Samuel & Co Wilson & Salzman San Mateo Thousand Oaks Wald Wineberg & Klein Wilson McCall & Daoro Los Angeles San Francisco Kenneth Michael Waldrip Ralph M Wilson AC Northridge Auburn Wallace Mah & Louie Richard Wilson San Francisco Woodland Hills Terryll Ann Walls Windes & McClaughry AC Huntington Beach Long Beach Jennifer Ann Waltzer Eileen M Wirsig Santa Monica Laguna Hills Chia-Wei Wang Matthew D Wolf San Francisco Calabasas Arthur J Wankel Susan T Wolfson Del Mar Los Angeles Charles E Weaver PC Samuel H Wong & Co El Cerrito San Francisco Robert Garrett West and Charles B Wood PC Company Fairfield Alamo Wood Davis & Co West Turnquist & Schmitt AC Pasadena San Diego Wright Ford Stampe & Sandfer Inc Boyd Wheeler Irvine Huntington Beach Michael Wright William E Wheeler Bakersfield Encino Stephen R Wright Accountancy Los Angeles 32 CALIFORNIA

Yoder Kushner & Co Irvine Alton G Yoshizaki Newport Beach Youmans Braithwaite and Rechif Bonita Young Craig + Company Los Altos Zainer Rinehart Clarke PC Santa Rosa Zajac & Company Morgan Hill Zdonek & Wolowicz Torrance Zivetz Schwartz & Saltsman Los Angeles Gary M Zweig AC San Diego COLORADO 33

COLORADO

Accounting for Success PC Brock and Company PC Denver Boulder, Fort Collins, Longmont Affleck Melaragno Gilman & Brockmann Armour & Co Company PC Denver Denver William Louis Brooks Arthur Andersen & Co Boulder Denver C L Brown & Associates PC Morton C Anderson Denver Broomfield Tammy L Bruntz Anderson & Whitney PC Westminister Greeley Burgess Kruchten & Co PC Angell & Deering Fort Collins Denver R J Campbell & Co PC Bailey Saetveit & Co PC Colorado Springs Englewood Doris M Carpenter Barsch Franca Goldstine Greeley Lakewood Carter & Company T F Bauerle and Company PC Colorado Springs Denver Causey Demgen & Moore Inc BDO Seidman Denver Denver Chadwick Steinkirchner Edwin A Biggs PC Davis & Company PC Idaho Springs Grand Junction

Biggs Kofford & Co PC Chervenak & Associates PC Colorado Springs Boulder, Englewood Bogner & Co PC Beverly L Chew Denver Denver Gary Bohall Inc Clifton Gunderson & Co Colorado Springs Boulder, Denver, Englewood Bonaker & Associates PC H Lynn Coffman Craig Estes Park Bondi & Co Comiskey & Company PC Englewood Aurora Rose Marie Bowden E Ray Cook III Lakewood Montrose Bradley Allen & Associates PC Coopers & Lybrand Lakewood Denver Brenner Gleason and Hogan PC Cordovano and Company PC Denver Denver Bretzlauf & Husman Inc Curtiss Coughlin Lakewood Boulder 34 COLORADO

John J Curran PC Foust & Associates PC Denver Estes Park

Dalby Wendland & Co PC M Michele Gargaro PC Glenwood Springs, Grand Junction, Arvada Montrose Garren Stanifer & Ross Inc Betty I Dalidio Pueblo Vail Geis Buhrdorf & Narva Inc Davis & Co PC Denver Englewood Gelfond Hochstadt Pangbum Deloitte & Touche Stark & Co Colorado Springs, Denver Denver L K Denton & Co PC L Paul Goedecke PC Englewood Lakewood Dixon Waller & Co Gracey and Co PC Trinidad Aurora, Greeley Dollarhide & Schwartz Grant Thornton Greeley Colorado Springs, Denver Dollinger Smith & Co C Burette Griffith Denver Westminster Rick G Doty James W Grimsley Boulder Rocky Ford Owen P Duffy Jr Grimsley White & Co Dillon La Junta, Pueblo, Rocky Ford

Carl M Duncan Gustafson Crandall & Englewood Christensen Inc Colorado Springs Dwire Stanfield & Wallace PC Grand Junction Haley & Breed Durango Eakins Bratton & Assoc PC Castle Rock William K Haller Colorado Springs Ehrhardt Keefe & Steiner PC Aurora Halliburton Hunter & Associates PC Ernst & Young Denver, Loveland Denver Hamma and Nelson PC Farmer and Renken Denver Lamar Handy Barnes & Haycock PC Thomas Lee Felker Glenwood Springs Denver John M Hanson & Company PC Ford and Ford Denver Boulder Heider Tanner & Dirks Inc Fortner Bayens Levkulich Denver and Co PC Denver Hein + Associates Denver Bruce L Fosdick PC Castle Rock COLORADO 35

M R Henderson & Company PC Jerome W Karsh & Co PC Colorado Springs Denver Michel Heneen & Co PC John J Keene Englewood Colorado Springs Higgins Meritt & Burdick PC Kennedy and Coe Aurora Lamar, Wray

Hilderbrand & Assoc PC Kiesling Associates Colorado Springs Colorado Springs

Hines Condon & Zarlengo PC Kish Leake & Associates Wheat Ridge Englewood Hoelting & Company Inc Kosmicki Frick Colorado Springs Greeley Robert L Hoerr PC KPMG Peat Marwick Lakewood Denver Holben Boak Cooper & Co PC Krause & Company PC Denver Denver

Hoogendyk & Kent PC William G Lajoie PC Fort Collins Littleton

Hoover & Stahl PC Lambert & Associates PC Englewood Longmont Hottman Harris & Drake PC John A Larson PC Denver Lakewood Hrynik & Associates PC Latino & Associates PC Lakewood Boulder Hunt Spillman & Associates PC Lehman Butterwick & Company PC Fort Collins Denver Hunter Line & Associates PC Paul A Lemon PC Boulder Durango Hutchison Hugins and Fredrick Levine Hughes & Mithuen Inc Cortez, Durango Englewood Clyde H Hyink Jr Loomis & Company PC Boulder Littleton Arnold S Idelberg PC Mann & Larson PC Englewood Broomfield Fred R Johnson Thomas Dale Martin Lakewood Colorado Springs Johnson Cahill & O’Kelly PC Jim Marty & Company PC Boulder Longmont Johnson Holscher Plutt & Company Masini and Company PC Englewood Wheat Ridge Michael B Johnson & Co PC Mason Reynolds West & Co Denver Denver 36 COLORADO

McDonald Holligan & Pomeranz Zepelin & Co PC McPherson Inc Denver Colorado Springs, Pueblo Pope & Associates McGIadrey & Pullen Englewood Denver, Fort Morgan, Sterling Price Waterhouse McGraw & McGraw PC Boulder, Denver Westminster Holly A Reed McKenna & Jungen Inc Aspen Durango Nancy L Reid McMahan & Associates PC Aurora Avon Rhode Scripter & Associates Melton & Associates PC Boulder Colorado Springs Rickards & Company PC Mendenhall Haskins & Co Fort Collins Englewood AJ Robbins PC Dennis L Micaletti Denver Golden Charles F Roland Miller and McCollom Colorado Springs Englewood Ryan Gunsauls & O’Donnell PC Roger E Miller Denver Colorado Springs Jack Salewski Bruce Mills PC Idaho Springs Rifle Saltzman Cohen Massaro & Paul Mitchell & Co PC Company PC Englewood Denver

Mitchell Finley & Company PC Robert A Savage Denver Denver Moeller Osborne & Parsons Ronald J Schaefer Colorado Springs Westminster Neil James PC Schmidt & Associates PC Denver Englewood Larry W Neu & Company PC Schulz & Company PC Denver Aurora Frederick L Norman and Co Inc David L Schwenke Arvada Boulder Nygren Sears and Company Inc Scullion Beekmann and Colorado Springs Company Denver Larry O’Donnell PC Aurora Shepherd and Company Inc Englewood R Grant Ozias Englewood Schumacher & Bruce Inc Englewood Mike Perry Fort Collins Siebert & Associates PC Greeley COLORADO 37

Sigman Neuman & Wolach LLC Wendell T Walker & Denver Associates PC Boulder J W Simmons & Associates PC Englewood Waugh & Associates PC Colorado Springs Leon F Smalley Durango Wenner Silvestain & Company Englewood Smith Brock & Gwinn Denver Wheeler Wasoff PC Boulder, Denver Jonathan Monroe Smith Arvada Ashley A Wiechmann PC Colorado Springs Sorensen May & Co Denver Stan L Wilks PC Denver Spicer Jeffries & Co Denver Williams and Nein PC Colorado Springs Stockman & Kast PC Colorado Springs Patrick N Williams PC Aurora Taylor Schmitz & Associates Inc Boulder Williams Richey & Co PC Denver Jeffery James Tempas Littleton Wilson Downing and Associates Kimberly S Temple PC Wheat Ridge Gunnison Winterscheidt & Villiotti PC Terry & Stephenson PC Denver Denver Wojteczko Snyder Group PC Robert G Tschida Denver Pueblo Wright & Seibert PC Turnage Clark & Associates Lakewood Denver Yale & Seffinger PC Van Schooneveld and Co Inc Denver Greenwood Village Yanari Watson Lyons & Co PC Lindsay Vinyard Englewood, Frisco, Glenwood Springs Boulder Zaveral Boosalis Raisch John A Virgili Denver Glenwood Springs Wagner & White PC Lakewood Waidler Jacobs & Associates PC Boulder

David G Walker Estes Park Wallendorff & Associates PC Monte Vista Louis Weiss & Associates Inc Denver 38 CONNECTICUT

CONNECTICUT

Raymond F Ableski Coopers & Lybrand Bristol Hartford, Stamford Russell L Abrahms DeCaprio Cusano Fazzuoll Fairfield & D’Agostino PC Branford Actis-Grande & Ronan Danbury Deloitte & Touche Hartford, New Haven, Stamford, Arthur Andersen & Co Waterbury, Wilton Hartford, Stamford R L DePanfilis and Co Bailey Moore Glazer Norwalk Schaefer & Proto Woodbridge Frank DeVivo Greenwich Bailey Schaefer & Errato Branford DiSanto Bertoline & Company PC Glastonbury, Groton C R Bliss Danbury Dworken Hillman LaMorte & Sterczala Blum Shapiro & Company PC Bridgeport West Hartford Elwell Cangiano Zdon & Dee Donald S Brodeur PC Westbrook Old Saybrook, Waterford Ernst & Young T M Byxbee Company Hartford, Stamford Hamden Federman & Lally Glenis G Caouette Farmington Old Saybrook Tracy E Fillow Capossela Cohen Kent Engelson & Colman PC Southport Filomeno & Company PC West Hartford John N Carey Canaan Thomas E Finn PC Greenwich Cerullo & Co PC Danbury Fiorita Kornhaas & Van Houten PC Salvatore J Chieffalo Jr Danbury Danbury Daniel S Firestone Sonya Morrison Clark Bloomfield Westport Friedberg Smith & Co PC Colin M Cody Bridgeport, Stamford Monroe Goldblatt Bokoff & Co Cole Frago Cusick Norwich Chestler & Co Waterbury, Wethersfield Israel I Gordon PC Vernon Eugene J Cooperman Westport Daniel L Gotthilf Ridgefield CONNECTICUT 39

Guilmartin DiPiro & Company McGIadrey & Pullen Middletown New Haven Hallisey & D’Agostino Morrell Phillips & Company Wethersfield Berlin Helming & Company Jo-Anne Muskus Wallingford Westport Anthony Hernandez PC Nishball Srebnick Zaluda Bridgeport Carp and Niedermeier PC Bridgeport, Stamford John A Hess Weston Noreika Rosenfeld & Hupp East Hartford J Wm Hope & Company Bridgeport C Bennett Norman Westport Igdalsky & Company Manchester Jens A Olsen Stamford David Lee Jones New Fairfield Owens & Company Windsor Grace S Keniston Fairfield Ozeck & Mass Hamden E Shapiro King Company Westport Pacowta & Hubbard Southbury, Waterbury Konowitz Kahn & Co PC North Haven Howard L Page & Co Avon Peter S Kopcha Terryville Pailman & Company New Haven Kostin Ruffkess & Company West Hartford Michael J Poe New London KPMG Peat Marwick Danbury, Hartford, New London, Stamford Polumbo & Partners Windsor Lagana Roberge & Company East Windsor Price Waterhouse Glastonbury, Hartford, Stamford F Robert LaSaracina Norwich William J Prue Norwalk Leask & Leask PC Fairfield Thomas J Quinn Manchester Lenkowski Lonergan & Co Waterbury Ramey Carbone & Company Danbury Marchand & Co PC Wethersfield Reich Schweitzer & Weiss Bridgeport Thomas Marien & Company Norwich Reiner & Hoff PC Darien Marinan & Young Ridgefield Joseph J Riella and Company Waterford Rob Matfess & Co PC South Windsor 40 CONNECTICUT

Schnitzer & Kondub Wikstrom & Company PC Greenwich Stamford Schofield Beck & Nemergut Zimmer and Zimmer PC Ansonia, Milford Trumbull Seward and Monde Ivy Frago Zito Danbury, Meriden, New London, North Marlborough Haven Wallace Zuckerman Shane Navratil & Co Fairfield Willimantic William D Shay Jr Greenwich Sigal and Company West Hartford Simione & Simione Hamden Robert Slodowitz Washington Snyder & Haller Hartford Solakian Caiafa & Company Branford Spitz Sullivan Wachtel & Falcetta Hartford Wayne W Stanforth Southington David T Sweet Cromwell Richard E Thibodeau West Hartford Vecchitto Schnidman Macca & Co PC Rocky Hill John H Venman & Co Fairfield John A Watts Trumbull Stephen Weinstein Stony Creek Weinstein and Anastasio PC Westport, Woodbridge David J White Wallingford Whittlesey & Hadley PC Hartford DELAWARE 41

DELAWARE

Ballard Thompson & Seitz & Associates PA Associates Wilmington Christiana, Georgetown Simon Master & Sidlow PA Barbacane Thornton & Wilmington Company Wilmington Wade & Santora Newark Belfint Lyons & Shuman PA Wilmington Whisman Grygiel & Associates PA Wilmington Cover & Rossiter PA Montchanin Dingle & Kane PA Newark Eikenberry Lank & Company Milford, Seaford Faw Casson & Co Dover Gunnip & Company Wilmington Haggerty & Haggerty PA Wilmington Horty & Horty PA Wilmington Jefferson Urian Doane and Sterner PA Dover, Georgetown, Ocean View Jones & Company Rehoboth Beach KPMG Peat Marwick Wilmington Malovich Slifer and Associates Wilmington McBride Shopa & Co Greenville, Wilmington David M Miller Wilmington Jeffrey L Premo PA Seaford Rowland Johnson & Company PA New Castle Schiavi Marx & Co Dover, Wilmington 42 DISTRICT OF COLUMBIA

DISTRICT OF COLUMBIA

Abrams Foster NoIe & Katz Abosch Windesheim Williams Gershman & Freedman PA Washington Washington Arthur Andersen & Co KPMG Peat Marwick Washington Washington, Washington National Tax BDO Seidman Lane & Company Washington Washington Beers & Cutler Kenneth Leventhal & Company Washington Washington Berenson & Company Jack Martin & Co PC Washington Washington Bernstein and Company Mayer Hoffman McCann Washington Washington Bond Beebe McQuade and Drolet Washington Washington W Murray Bradford Mitchell Titus & Co Washington Washington Buchanan & Company Howard Christopher Moss Washington Washington Chadbourne & Miller Price Waterhouse Washington Washington Coopers & Lybrand Bert Smith & Co Washington Washington Deloitte & Touche Stokes & Company PC Washington Washington Ernst & Young The Haymaker Group Washington Washington Frye Williams & Co Urbach Kahn & Werlin PC Washington Washington Grant Thornton Walker & Company Washington Washington Ghenene & Prince PC Watkins Meegan Drury & Washington Company Washington Hariton Mancuso & Jones PC Washington Watson Rice Hadnott Thompkins & Cruz PC Thomas Havey & Co Washington Washington Lionel Henderson and Company Washington Johnson Lambert & Capron Washington FLORIDA 43

FLORIDA

Richard J Aboud Joel S Baum PA Jacksonville Coral Springs Robert E Adelson Baumann & Company PA Boca Raton Tampa Ahearn Jasco & Company Baylis & Company PA Pompano Beach Lakeland

Aidman Piser & Company PA BDO Seidman Tampa Miami, Orlando, West Palm Beach Alessandri & Co Donald R Beaudet Tampa Hernando Alisa B Alexander Richard I Behren North Fort Myers Miami Aliotta Fritsch & Walsh R R Beidelman PA Jupiter Jacksonville Keith Altizer & Co PA Bella Hermida Gillman & Company Maitland Plant City

Arthur Andersen & Co Berger Harris Toombs Elam Fort Lauderdale, Jacksonville, Miami, & McAlpin Chartered Orlando, Sarasota, Tampa, West Palm Fort Pierce, Jensen Beach, Vero Beach Beach Berkovits & Company PA Virginia A Anderson PA Plantation Lutz Berkowitz Dick & Pollack PA Appelrouth Farah & Co Miami Coral Gables Berman Shapiro Hopkins and Armstrong Parent Marlar & Company Company Melbourne, Merritt Island Bradenton, Sarasota, Sun City Center Berryhill Hoffman & Company PA Sheila P Arnold PA Ocala Ocala William Bertke & Company Arthur Swearingen Groover & Amelia Island French Sarasota, Venice Steven M Bessette Port St. Lucie Averett Warmus Durkee Bauder & Dayhoff Betts Rogers Schenck & Orlando Roady PA Tallahassee Michael L Baker PA Sarasota Richard W Blacharski Sr West Palm Beach Bartnick PA Boca Raton John Blackburn PA Maitland Batson Carnahan Doyle & Co PA Fort Myers Blitch Gartside and Company PA Jacksonville 44 FLORIDA

F H Blomgren Mark Carr & Associates Sun City Center Tallahassee Bobbitt Pittenger & Co Carter Belcourt & Atkinson PA Sarasota Lakeland, Lake Wales, Winter Haven Aubrey Bourgeois PA Caruso and Company PA Boca Raton Boca Raton Rosa E Bowen Cavanaugh & Co Tampa Sarasota John L Bradshaw PA Virginia Cave PA Altamonte Springs Miami Bray Beck & Koetter Chastang Ferrell Sims & Cocoa Beach, Melbourne, Titusville Eiserman PA Kissimmee, Winter Park Bretthauer and Moss PA Orlando Cherry Bekaert & Holland Clearwater, Orlando, St. Petersburg, Brewer Beemer Kuehnhackl & West Palm Beach Koon PA Orlando Chesser and Company PA Winter Park Bricker & Melton PA Tampa Christian & Lecusay PA Coral Gables Rudolph Bright Orlando Christopher Smith Gentile Leonard & Shinn PA Brown Krusoe & Company Bradenton, Sarasota Tampa James A Clements Bryant & Company PA Sanford Lakeland Coates McCullar & Biggers PC Bubbers & Bubbers PA Bonifay Merritt Island Michael Aaron Cohen Buchbinder Tunick & Company Boca Raton Boca Raton Concannon Gallagher Miller Yolanda G Burney & Company PC Brandon Boca Raton, St. Petersburg M A Cabrera & Company PA Coopers & Lybrand Fort Lauderdale Fort Lauderdale, Fort Myers, Jacksonville, Scott Cadwell Miami, Orlando, Tampa, West Palm Kissimmee Beach Joe P Calderwood Copeland and Company Titusville Tampa Charles E Cannon PA Cornelius Culpepper & Naples Roberts PA Jacksonville James D Carlson PA Pensacola Cornerstone Accounting & Bookkeeping Services PA L B Carpenter Largo Coconut Grove Thomas M Costello PA Boca Raton FLORIDA 45

N T Crout Irene A Epstein Miami Boca Raton

Henry T Culbreth Ernst & Young St. Petersburg Jacksonville, Miami, Orlando, Tampa, West Palm Beach Cuthill & Eddy Winter Park Frank A Falconetti Altamonte Springs William M Daniels PA Maitland Gary E Farmer PA Tampa Dwight Darby & Company PA Tampa Felsing Rankin & Co PA Longwood Davis Monk & Company Gainesville, Palatka Rene G Fernandez Palm Beach Gardens Thomas Michael Deese Melbourne Fiske & Company Hollywood Deloitte & Touche Fort Lauderdale, Jacksonville, Miami, Clair E Flieder Orlando, Tampa, West Palm Beach Merritt Island Omar Del Rio PA Foelgner Ronz Simone West Palm Beach & Straw PA St. Petersburg De Meo Mott and Company Fort Lauderdale Fogal Lynch Johnson & Long Fort Pierce Dohan and Company PA Miami Peter J Freuler PA Kissimmee John Dorony Jr PA Fort Lauderdale Ronald S Friedman PA Sunrise Robert J Droubie Clearwater Frohme Enterprises Inc Miami B Alan Dubrow PA Coral Springs Richard J Fuller PA Clearwater Hewitt J Dupont Daytona Beach Richard A Furman PA Orlando Dupree and Camputaro Daytona Beach Garcia + Ortiz PA St. Petersburg Stephen H Durland West Palm Beach W R Garrett Clearwater Eaton Honick Pellegrino & Stout PA Donald L Garrison Sarasota Tampa Eric S Edelson PA James E Gelbert Jr Fort Lauderdale Coral Springs Norman A Eliot & Co PA Geller Ragans James Miami Oppenheimer & Creel Orlando Michael G Ellis PA North Miami 46 FLORIDA

Emanuel Gerstein Inc Alfred Hackney II Palm Beach Naples J D Gilbert & Company Hagen Palen & Co PA Pompano Beach Fort Myers

Gionet and Pierstorff Hamrich & Associates Gainesville St. Petersburg

Girardin Baldwin & Associates Harbeson Beckerleg & Naples Fletcher Jacksonville Giunta Ferlita & Walsh PA Tampa Harper Van Scoik & Company Clearwater Goff & Hurd PA Pensacola Richard H Harris & Associates PA Goldberg & Dorra PA Fort Lauderdale West Palm Beach Dana L Harrison Goldstein Lewin & Co Naples Boca Raton Barry I Hechtman PA Goldstein Schechter Price Miami Lucas Horwitz & Co PA Coral Gables Heitler & Neuman PA Apopka Maurice Gozlan Sunrise Hendricks & Wasserman PA Boca Raton Graham & Cottrill PA Orlando Merle F Henry PA Fort Myers Grant Thornton Fort Lauderdale, Miami, St. Petersburg, Raymond J Hetterich PA Tampa St. Petersburg Greenstein & King Hevia & Company Boca Raton Miami Gregory Sharer & Stuart Hevia Beagles & Company PA St. Petersburg St. Petersburg Grenadier Appleby Collins Hill Barth & King Inc & Company Naples, Stuart Jacksonville Hilliard Ennis Taylor & Mark L Griffin Peilum PA Jacksonville Jacksonville, St. Augustine Guida & Jimenez PA R C Hitchins & Co PA Tampa West Palm Beach Gunn Phillips & Bohn PA Hoch Frey & Zugman Jacksonville Boca Raton, Fort Lauderdale Gurland & Goldberg PA Ralph J Hochman Hallandale Jacksonville Hacker Johnson Cohen & Hohl & Foley Grieb Tampa Orlando, Tampa FLORIDA 47

Michael Hollander Kellner & Company Miami Tampa Morris I Hollander Kelly & Kelly PA Miami Fort Lauderdale James D A Holley & Co Kemper CPA Group Tallahassee Melbourne Holmes and Company PA Kerkering Barberio & Co PA Pensacola Sarasota, Bradenton

Holyfield Associates PA Thomas W Klash West Palm Beach Hollywood Larry K Hooper Klein & Barreto PA Hialeah Miami

Hope & Hope Koch Zelko Roth Reiss Jacksonville Bellantoni Schinder & Rosenberg PA Hollywood Vincent T Howard PA Sanford Kolber Glowacki & Company Coral Gables Hoyman Dobson & Company PA Melbourne Thomas Michael Kort St. Petersburg Charles R Hunt Titusville KPMG Peat Marwick Clearwater, Fort Lauderdale, Imber & Company Jacksonville, Miami, Orlando, Panama Coral Gables City, St. Petersburg, Tampa, Vero Beach, Thomas E Jennings & Company PA West Palm Beach Winter Haven Anthony C Krayer III Jay F Jewett Plantation Miami Lakes KRG & G PA Johns & Johns PA Orlando Merritt Island Kuhn Raker & Seland PA Jones & Hall PA Altamonte Springs, Tallahassee Pompano Beach Lacher McDonald & Co PA W H Jones PA Madiera Beach Clearwater Law Redd Crona & Munroe PA Dick Joseph & Co Tallahassee Miami Lefcourt Billig Sarbey Harvey Judkowitz Tiktin & Yesner PA Miami Miami Monte Kane and Associates PA Lehman Moore & Associates PA Miami Tallahassee Kapila & Company Leich & Associates PA Fort Lauderdale Tampa Karpel & Company PA Kenneth Leventhal & Company Miami Coral Gables Kaufman Rossin & Co Levi Rattner Cahlin and Co Miami North Miami Beach 48 FLORIDA

Howard B Levy Chartered McGIadrey & Pullen Clearwater Fort Lauderdale, West Palm Beach Lewis Birch & Ricardo PA McHale Ezzell Caruso & Co PA Clearwater Fort Myers

Lexow Brackins Koffler McKean Paul Chrycy Hollywood, Vero Beach Fletcher & Co Ft. Lauderdale, Miami John Thomas Limroth North Redington Beach McNamara & Associates PC St. Petersburg Fredrik S Lippman Hollywood McNulty and Company Tampa Eddie List Vero Beach Rex Meighen & Company Tampa London Witte & Company Fort Lauderdale Mitchel R Meltzer Delray Beach Thomas J Longman Miami Mendez & Harris PA Lakeland Thomas A Lopez PA Miami Mercurio & Associates PA West Palm Beach Louis Lotterman Coral Gables Mese & Associates PA Miami Shores Lovelace Roby & Company PA Clearwater, Miami, Orlando, Sarasota, Michaelson & Co Tallahassee West Palm Beach Madsen Sapp Mena Brent Millikan & Co PA Rodriguez & Co PA New Smyrna Beach Fort Lauderdale Millward & Company PA William D Mahaney Boca Raton, Fort Lauderdale, Miami, Venice West Palm Beach James L Mashlonik PA Lance P Mirrer PA New Point Richey Hollywood Masters Smith & Wisby PA Roderick C Moe PA Jacksonville Lake Worth Craig W Mayer John W Moffitt PA Palm Beach Gardens Stuart McAlpin Cavalcanti & Lewis Isela H Monteagudo Fort Pierce Miami Lorie L McCarroll Moore Caler Donten & Levine PA Fernandina Beach West Palm Beach McDaniel & Associates PC James Moore & Co Marianna Gainesville, Holly Hill, Tallahassee McDirmit Davis Lauteria & Morrison Brown Argiz & CompanyPA Company Orlando Miami, Orlando FLORIDA 49

Morton Nehls & Tierney SC Sergio R Penton PA Tampa Miami John R Muldowney PA Andrew W Penzell Lake Worth Miami Lakes Patricia B Mull Perrino & Associates PC Tavernier Naples

Mullen Howard Hammatt & Co Peterkin Allen & Bailey South Miami Chartered Fort Pierce Mullins Price & Associates Boca Raton Pignato & Underwood Delray Beach Natherson & Company PA Sarasota Porter & Associates PA Homestead Nolan Stevens & Thomas PA Jacksonville Roger T Presas West Palm Beach North & Company Sarasota Presser Lahnen & Edelman Jacksonville David P Novak Chartered Vero Beach Price Donoghue Appelt PA Clearwater Nowlen Holt & Miner PA Belle Glade, West Palm Beach P W Price PA Crystal River Nunez & Co PA Winter Haven Price Waterhouse Fort Lauderdale, Miami, Orlando, Tampa, Gwendolyn M Ogden West Palm Beach Jacksonville Pricher and Company O'Haire Moran & Co Chartered Orlando Vero Beach Proctor Crook & Company Bonnie S O’Keefe Chartered Deltona Stuart Oliver & Company PA Puritz & Weintraub Brandon, Brooksville, Spring Hill Plantation Ildefonso B Ortega Purvis Gray and Company Miami Gainesville, Tallahassee Osburn Henning and Company PA Rachlin & Cohen PPA Orlando Coral Gables, Fort Lauderdale Frank Louis Page Rampell & Rampell PA Orlando West Palm Beach Roxanne L Pauley Raulerson & Santana PA St. Petersburg Plant City, Tampa Payne & Mitchell PA Reeves Pearigen & Choy PA West Palm Beach West Palm Beach Arthur D Peffer III Phillip A Reid Jacksonville Temple Terrace Pender Newkirk & Company Tampa SO FLORIDA

Reponen Ornstein & Co PA Joseph E Sedita & Company Winter Park Plant City

Scott T Rhine & Company Sentinel Financial & Tax Chartered Services PA Boca Raton Jupiter, Stuart

Douglas N Rice Sharpton Brunson & Company PA Coral Gables Miami John B Richardson III Arnold W Sher PA Tallahassee Miami

Riggs & Company PA Shubitz Rosenbloom Lustig Maitland Lustig & Co PA Miami Riggs Storey Fulmer & Company PA Barbara H Smith Destin, Mary Esther, Niceville Frostproof Robbins and Landino PA Dennis M Smith PA Fort Lauderdale Gainsville Jerald I Rosen Smith McEntee & Company PA Longwood Fort Lauderdale, Vero Beach Murray Rosenberg PA Smoak Davis & Nixon Hallandale Jacksonville Sherman L Rosenfield PA John Sommerer & Company PA Miami Coral Springs, Fort Lauderdale, Tampa Saltmarsh Cleaveland & Gund PA Sommers & Everhart PA Fort Walton Beach, Panama City, West Palm Beach Pensacola Spear Safer Harmon & Co PA Clem H Sammons Jr Fort Lauderdale, Miami Miami Spence Marston Bunch Sanderlin Hamlin & Scott PA Morris & Co Maitland Clearwater R Blain Sanford PA Gary E Stern Tampa Miami Sanson Kline Jacomino & Co Brian D Strand PA Miami Sarasota Vaughn M Sarkissian PA Robert A Strang Miami Punta Gorda David M Scheinman PA Celia Suarez Miami Miami Schmidt Raines Trieste Summerhays Davis & Gaines Dickenson Adams & Co Chartered Boca Raton Fort Pierce Schultz Chaipel & Co Sweeney & Company PA Fort Myers Fort Lauderdale Scutillo & Blake PA Bruce M Szabo Fort Lauderdale Clearwater FLORIDA 51

Tax Consultants PA Daniel J Weinberg Jacksonville Boca Raton Tedder Grimsley & Company PA Weinberg & Company PA Lakeland, Winter Haven Boca Raton Thaw Gopman & Associates PA Morton L Weinberger Miami Miami

Thomas Beck & Zurcher PA Alan S Weinstein Orlando Tampa

Todd Coleman & Co PA Wm Paul Welch PA Orlando Fort Walton Beach Christopher P Tompkins Brent R Wente Vero Beach Indialantic Robert K Touhy PA Wentzel Berry & Alvarez PA Fort Lauderdale Naples

Triplett and Company PA Antoinette J Wheat PA Gainesville Tampa Turner & Watts PA Dennis C Wheeler Ocala Mount Dora H Warren Ullman Jr Wheeler McCalla & Co PA Fort Lauderdale Pompano Beach

John J Ustica James E Whiddon Fort Myers Fort Lauderdale E E Valtorta Robert L Wiedemann PA Clearwater Sarasota

Varnadore Tyler & Hawthorne PA Wieseneck Briscoe & Andres PA Bradenton, Palmetto North Palm Beach

Marianna Vaughan Williams Cox Weidner & Cox Boca Raton Marianna, Panama City, Tallahassee Vestal & Company PA Donald J Williams Orlando Miami

Wainberg Zipper Strauss & Co PA Williams Gryzich & Company Miami Winter Park Warner & Associates PA Loton L Williams West Palm Beach Sarasota Kermit W Waters Joseph R Willis Lighthouse Point West Palm Beach Watson Rice Hadnott Barbara Sheehan Withers Thompkins & Cruz PC Tallahassee Miami Donald F Withers Gary A Watterson PA Jacksonville Tallahassee Larry Wolfe William A Webb & Associates Miami Pompano Beach John Woolley PA Safety Harbor 52 FLORIDA

Wright Walker & Co PA Bartow

Wynn Dexter & Sampey PA Orlando Yordon Lipkin & Stewart Daytona Beach

Edward A Zuraw Delray Beach GEORGIA 53

GEORGIA

Abbott Jordan & Koon Keith P Bell PC La Grange, Manchester Atlanta Ronald L Abbott PC Bennett Thrasher & Company Rome Atlanta Adams Howard & Banks PC Charles W Berry Atlanta Norcross

J Wiley Adkins PC Birnbrey Minsk & Minsk Dalton Atlanta

Agee Fisher & Co Blackwell Poole & Company Atlanta Atlanta Albright & Fortenberry J K Boatwright & Co PC Columbus La Grange Marshall C Amos Bradford Shannon Ellis & Cornelia Ellison Atlanta Arthur Andersen & Co Atlanta, Norcross J C Bradford & Company Athens Ashworth & Associates PC Lawrenceville, Tucker Mindy L Bradley Savannah Atkinson & Pitts Atlanta Bricker & Melton PA Duluth Babush Neiman Kornman & Johnson Brooks Worsham & Company Atlanta Atlanta Bach James Mansour & Brown & Associates PC Company PC Atlanta Atlanta Randall C Brown & Assoc PC Baker and Rentz PC Atlanta Albany Bryant and Company PC Banks Finley White & Co East Point Atlanta, College Park Victoria S Bunger Barnes Broyles & Associates Savannah Atlanta H H Burnet & Company Bates Carter & Co PC Waycross Gainesville Carmichael Brasher Tuvell & BDO Seidman Savage Atlanta Atlanta Bearden & Smith PC Virgil Adolphus Carr Atlanta Decatur Beatty Kniery & Rains Chambliss Sheppard Roland & Atlanta Baxter Americus, Perry 54 GEORGIA

Steve S Chen Donald L Easom PC Chamblee Vienna

Cherry Bekaert & Holland Ellard Coleman & Whitaker Augusta Gainesville Clayton Miller & Company Ellis & Crowe PC Atlanta Dalton, Ringgold Clemons & Company PC Enox & Associates PC Marietta Atlanta

Clifton Lipford & Taylor PC Ernst & Young Macon Atlanta, Columbus Coleman Davis & Shure Evans Porter Bryan & Co Atlanta Atlanta T Dennis Connally Financial Faucett Taylor & Associates PC Consultants Inc Atlanta Douglasville Allen P Fields Cooper and Company PC Atlanta Augusta Jimmy F Finney Coopers & Lybrand Rome Atlanta Pamela G Frain Tim Couch Tucker Lawrenceville Francis and Company Dabbs Hickman Hill & Cannon Atlanta Savannah, Statesboro Frazier & Deeter Daniel/Pappadakis & Co Atlanta Atlanta Fuller Frost & Associates PC Joseph Decosimo and Company Augusta Atlanta, Dalton Joseph J Fumei PC Deemer Davidson PC Jasper Stone Mountain Joe H Gailey & Associates DeLoach Stewart & Company Conyers, Tucker Atlanta, Brunswick, Savannah, Garland Craft and Arnold Lawrenceville Albany, Cuthbert, Dawson Deloitte & Touche Garner & Associates Atlanta Atlanta Dougherty McKinnon & Luby Garrett Sears Thomas & Columbus Company PC Draffin & Tucker Carrollton, Villa Rica Albany Gladney & Hemrick PC Dreher Clark & Ivey PC Athens, Atlanta Atlanta Alice Frye Glenn Wayne D Driver PC Hartwell Thomaston Joe Goodson Donna S Dunbar Dalton Dunwoody GEORGIA 55

James Terry Gordon J A Johnson & Co PC Norcross Decatur Sheri A Gould Johnson Consulting Financial & Springfield Management Services Lawrenceville Grant Thornton Atlanta Jones and Kolb Atlanta JoAnne P Grimes Macon Jones & McKnight Atlanta, Conyers Gross Collins & Cress PC Atlanta Jones Leonard & Assoc PC Rome Gross Duke & Nelson PC Atlanta Philip M Juravel Alpharetta Habif Arogeti & Wynne PC Atlanta Karp Ronning and Arkin PC Savannah Haley & Associates Tucker Kennemore & Kennemore PC Atlanta Michael R Halligan & Company PC Savannah L Christopher Kettles PC Savannah Hammond & Coker PC Atlanta Key & Key PC Augusta Hancock Askew & Co Savannah J F Klmmons & Associates PC Eastman Hargrave and Associates PC Jonesboro King Thomas Self Griffin & Co Columbus Harmon & Davis Statesboro James E Kinkead PC Snellville Jerry W Hawkins Winder James L Kirk II Moultrie Haynes Moore Hopper & Threlkeld Robert E Kittrell PC Rome Atlanta

Hensley Land & Associates PC Kenneth Michael Kopp Ellijay, Jasper Dallas Higgins & Smith PC KPMG Peat Marwick Atlanta Atlanta, Norcross Judy Hill Kenneth D Kriner PC Duluth St. Mary’s Hodges Johnson & Allen Eleanor Kullmann Americus Atlanta Holland Shipes Vann PC Bruce A Landers PC Atlanta Atlanta Howard Moore & McDuffie PC Laney Boteler & Killinger Macon Atlanta 56 GEORGIA

Langford de Kock & Co John A Milam PC Atlanta Decatur Lanigan & Associates PC Gary E Milkwick Thomasville Powder Springs Lazard Curlee & Company Miller Hardwick & Company PC Savannah Atlanta

Lee & Mann PC Miller Ray Healey & Bainbridge Houser PC Atlanta Le Roy & Cole Cumming Michael S Moffitt PC Atlanta Levine Dillard & Co Atlanta Moore & Cubbedge Marietta Charles L Lewis PC Oakwood Moore Colson & Company PC Atlanta Lovins Clark & Company PC Vidalia Steven B Morris Norcross Lunn & Company Roswell Roscoe H Mullis PC Kingsland Britt Madden PC Cedartown Murphy & McClendon PC Newnan Marshall Jones & Co Atlanta Newell & Newell Columbus Martin Harps Syphoe & Co Atlanta Nichols Cauley & Associates PC Dublin, Warner Robins Mauldin & Jenkins Albany, Atlanta, Augusta, Douglasville, O’Neal & Broach PC Griffin, Macon, Thomson Winder

Fred A Mayfield & Company James Oakes PC Dalton Atlanta Janet E McConnell O’Daniel Outlaw Decatur Decatur McMullan & Company Palmer Truluck & Waters Atlanta Camilla McNair McLemore Peele & Co PC Middlebrooks & Co Lawrenceville Macon, Perry Phillips Casto & Co Meeks Roberts Ashley Conyers Sumner & Sirmans Phillips Company PC Ocilla Marietta William H Meldrum Jr Powder Springs Phillips & Cash PC Atlanta Metcalf Rice Fricke & Davis Atlanta John D Porter PC East Point GEORGIA 57

Powers Farmer & Co PC Serotta Maddocks Evans & Co PC Atlanta Augusta Price & Geeslin Zennie Shearouse-Ubele Newnan, Peachtree City Savannah

Price Waterhouse Simmons Richey & Company PC Atlanta, Atlanta North, Marietta, Savannah Atlanta

Pyke & Pierce Smith & Howard PC Atlanta, Douglasville, Fayetteville Atlanta

Read Martin Slickman & Sheats Smith & Hart Atlanta, Calhoun, Rome Fayetteville Reddick Riggs MacLachlan Myra Clark Smith PC & Hunter Monroe Statesboro Smith & Radigan PC Reed Quinn & McClure PC Atlanta Norcross Robert E Smith Gall Margolies Reid PC Marietta Atlanta Snyder Camp Stewart & Co Raymond D Rhoades PC Norcross Kennesaw Spielberg Herman Aronin Rhoden CPA Firm PC & Berman PC Augusta Atlanta Robertson & Company Stewart Fowler & Stalvey PC Dalton Valdosta Robins Eskew & Farmer PC Strickland & Company PC Riverdale Atlanta

Robinson Grimes & Company Tarica Grizzle & Whittemore PC PC Atlanta, Savannah Columbus Tarpley & Underwood PC Rollins & Associates PC Atlanta Atlanta Tauber and Balser PC H Jack Rootes Atlanta Atlanta The Dean Group H Lee Roper Atlanta Atlanta The Jeffries Group Ross Lane & Company Atlanta Atlanta Thigpen Jones Seaton & Co PC James A Roy Dublin Peachtree City Thomas & Smith PC Sasser Gibson & Company Hawkinsville Macon Thompson Kitchens and Davis Schell & Hogan Warner Robins Brunswick Miles K Thoroman PC Michael Schwarz PC Lilburn Atlanta 58 GEORGIA

Tomasello & Tomasello Forest Park

E J Upchurch PC Atlanta

Sundra W Vann PC Marietta Vick & Co Atlanta D M Vickers & Associates PC Cochran, Hawkinsville Waddell Smith Magoon O’Neal and Saul PC Roswell

Nancy R Walker Decatur

John B Warren & Associates Atlanta Kenneth P Weatherwax Norcross James Ralph Wells Americus

Whittemore & Smith Elberton, Hartwell

Charles H Williams Newnan

Williams Cook & Reed PC Atlanta Williams Benator & Libby Atlanta Williford Windham & Stone Atlanta Windham Brannon PC Atlanta Winter and Harris Dalton Judy L Wood Atlanta Clyde K Wright PC Sandersville GUAM 59

GUAM

Wallace J Burgess Agana Deloitte & Touche Agana

Ernst & Young Tamuning

KPMG Peat Marwick Micronesia PC Agana 60 HAWAII

HAWAII

Arthur Andersen & Co Rodney M Harano Honolulu Honolulu Biddle Erwin & Cabrinha AC Hedberg Beedle & Freitas Honolulu Honolulu Bowen Hunsaker & Company Hirose Kato & Martin Honolulu Kahului Jon P Brubaker & Company L Jane Hood Lihue Kahului John Candon Janet I Jensen Honolulu Honolulu Carr Gouveia & Associates Inc Ronald A Kawahara & Co Inc Aiea Lahaina Maui, Wailuku Maui Chinaka Siu & Co AAC Kohara Kaneko & Suematsu Inc Honolulu Honolulu Michael Y P Chock KPMG Peat Marwick Honolulu Honolulu Isaac W Choy Inc Wallace Yoshio Kunisaki Honolulu Wailuku

Clay & Company Arthur K Kuwahara Honolulu Honolulu Coopers & Lybrand Kwock and Yee Inc Honolulu, Wailuku Honolulu

Deloitte & Touche Robert H Y Leong & Company PC Hilo, Honolulu, Wailuku Honolulu Detor & Williams Maria J Lowder Inc Honolulu Honolulu William Ronald Dolan Inc Matsuyama Niwao & Associates PC Hilo Wailuku Dorayn T Dragomanovich Nishihama & Kishida Inc Honolulu Honolulu Richard C Drayson Inc Gerald H Nishimoto Wailuku, Maui Honolulu Endo & Company David Oberheu PC Honolulu Honolulu Ernst & Young Price Waterhouse Honolulu Honolulu Jennifer L Feng Sakamaki/Saas Aiea Honolulu Grant Thornton Harold D Sasaki Ltd Honolulu Honolulu HAWAII 61

Shea & Co Inc Honolulu Taketa Iwata Hara & Associates Hilo Stuart C Tanimoto Honolulu

The Oshima Corporation Honolulu

Jack Tyrrell & Co Inc Honolulu Glenn G Uchimura Kailua-Kona

Marla A Unemori Inc Wailuku Stanley S Wachi Inc Honolulu Wikoff Coler Combs Honolulu, Waipahu L K Williams APC Honolulu

William L Wong AC Kailua-Kona 62 IDAHO

IDAHO

Adams Muir & Voight Grow Rasmussen & Co Chtd Weiser Boise Arthur Andersen & Co V B Hattrup & Co Boise Chartered Cottonwood Bailey & Company Chtd Nampa Hayden Ross & Co PA Moscow Balukoff Lindstrom & Co PA Boise Donald L Hess Coeur d'Alene Fritz Beaumont Chartered Boise Holm stead & Hyatt Twin Falls Jerome F Beeson Boise Donald J Hougardy PA Grangeville Patrick T Bird PA Grangeville Jordan & Co Chartered Pocatello Bloxham & Frazier Chtd Twin Falls Jurgens & Co PA Lewiston Chigbrow & Company Chtd Boise Court A Koep Coeur d’Alene Clark Anderson & Co PA Coeur D’Alene Lallman Feltman Shelton & Peterson PA Cooper Norman & Co Ketchum Idaho Falls, Twin Falls Leforgee Rogers Evans & Coopers & Lybrand Braga Chtd Boise Jerome, Twin Falls Corbett & Company Chartered Light & Smith Boise Salmon Deaton & Company Chartered Magnuson McHugh & Company PA Pocatello Coeur D’Alene Steven Wesley Deitz McMullen McPhee & Company Bonners Ferry Twin Falls Deloitte & Touche Edro W Miller & Co PA Boise Boise Dodds & Associates Miracle & Associates Chtd Twin Falls Buhl, Mountain Home Evans & Beck PA Robert R Naugler PA Burley Boise Galusha Higgins & Galusha Nelson Sagers Anderson & Idaho Falls King Green & Gwinn Burley Pocatello Oakley Jones & Poulsen Gooding IDAHO 63

O’Brien Tomchak & Co Thane D Winward Chartered Preston Idaho Falls O’Neil & Associates Chtd Boise Presnell • Gage Accounting & Consulting Boise, Lewiston, Moscow Donald Rahe Twin Falls Reynolds Stanton & Winkle Boise Ripley Doorn & Co Boise, Caldwell, Nampa Jeffrey E Roberts Orofino Roberts Sellman Duncan & Co Lewiston Rudd & Company/Chartered Idaho Falls, Rexburg Smith and Company Idaho Falls Stanley E Snow Twin Falls Stratton Teutsch & Harris Boise Taylor Poston & Co Idaho Falls Robert D Thurston Twin Falls Tonkin & Associates Chartered Boise Travis Jeffries Shriver & Harris Chartered Boise Tullis Grigg & Hytrek PC Boise Van Engelen Twin Falls LuDell Waldron Buhl Jay D Webb PA Idaho Falls 64 ILLINOIS

ILLINOIS

Abbott Phillips & Co Ltd Bernstein Hoffman Ltd Lincoln Chicago Accounting Associates Bernstein & Brown PC Buffalo Grove Chicago Adler Drobny & Fischer Ltd Steven M Bielat Crystal Lake, Northbrook Niles

Allison Knapp & Siekmann Ltd Billeter & Billeter Belleville St. Charles Altschuler Melvoin and Glasser Blackman Kallick Bartelstein Chicago Chicago Arthur Andersen & Co Cindy A Bobell Chicago, Oak Brook Terrace, Marion Schaumburg, St. Charles James E Bodtke Chartered Arnold Behrens Deters & Peoria Gray PC Sylvia K Bohrman Quincy Chicago R J Augustine & Associates Ltd Boxleitner Knopf & Company Schaumburg Des Plaines Baker Read & Company Ben L Brener Edwardsville Chicago Bansley & Kiener Margaret M Brennan Chicago Naperville Bark Associates Brook + Weiner + Sered + Arlington Heights Kreger + Weinberg Barnett & Levine Chicago Carbondale Rodney Brown & Company Gerald Bauman & Co Hazel Crest Chicago Dale Bugasch & Assoc PC Baygood Telpner & Rose Glenview Chartered Velma Butler & Company Chicago Chicago BDO Seidman C N and Company Ltd Chicago, Rockford Westmont Behan and Company Carol Stream James M Campbell & Assoc Ltd South Holland Bennett & Middendorf Ltd Candelario and Tassi PC Quincy Chicago Berg DeMarco Lewis Sawatski Chadwick & Melling & Co PC Glen Ellyn Northbrook Chamblin & Moss Berger Goldstein & Company Decatur, Mt. Zion Deerfield ILLINOIS 65

Checkers Simon & Rosner Doehring Winders & Co Chicago Decatur, Mattoon Ted Michael Cirals Dollinger Smith & Co Chicago Palatine Charles H Clarke Drebin Lindquist & Gervasio Ltd Belleville Chicago Clifton Gunderson & Co Dugan and Lopatka PC Champaign, Danville, Dixon, Joliet, Wheaton Libertyville, Macomb, Morton, Oak Brook, Peoria, Princeton, Springfield, Sterling, Duggan and Associates Ltd Watseka Chicago Coleman Epstein Berlin & Co Dunbar Breitweiser & Company Chicago Bloomington Wm Condon & Company Ltd Donald F Dvorak & Co Chicago, Lansing Wilmette Coopers & Lybrand Epstein Rehbock & Applebaum PC Aurora, Chicago, Rockford Deerfield Corren Goldberg & Co Ernst & Young Northfield Chicago, Schaumburg Maurice Mel Crohn Roderick N Evans Chicago Naperville Crowe Chizek & Co R C Fietsam & Co Oak Brook Belleville Nicholas Cuda Ltd S F Firestone & Company Ltd Chicago Chicago

Samuel J Cutrara & Company John K Flaherty & Associates Ltd South Holland Chicago

D De Wayne Dace Folisi Samz & Company Princeton Lake Zurich, Schaumburg Curtis A Danekas & Associates Donald J Fontana PC Palatine Waukegan Davison & Company Martin Freeman Bethalto Chicago Heights Deloitte & Touche Friedman & Masur Ltd Chicago, Oak Brook Terrace, Skokie Schaumburg, Springfield Friedman Eisenstein Robert L DeLorme Raemer & Schwartz Palos Hills Chicago, Rolling Meadows Denny & Co Frost Ruttenberg & Barrington Rothblatt PC Skokie Detterbeck & Associates Ltd Chicago, Inverness Kenneth H Fullerton Oak Park Diel & Forguson PC O’Fallon John D Gebo Libertyville 66 ILLINOIS

Gilson Labus & Silverman Judd R Horwitz PC Chicago Lincolnwood

Gleeson Sklar & Sawyers Vicki L Hudson & Co Ltd Chicago, Elgin Chicago Goldman & Schwartzers PC Hutton Nelson & McDonald Glenview Oak Brook Terrace Myron Goldstein l & J PC Lincolnwood Country Club Hills Graff Ballauer & Company PC Glenn Ingram & Company Ltd Skokie Chicago, Wheaton Grant Thornton Jonlyn and Associates Chicago Wheaton Gray Hunter Stenn Karlin Kerschner Sharpe Chicago, Marion, Quincy & Company Northbrook Charles J Gries & Company Rolling Meadows Katch Tyson & Company Northfield Guthoff & Company Ltd Bloomington Kaufman & Piell Ltd Buffalo Grove Hahn Craft & Belt Metropolis Thomas M Kazmierczak Sr Frankfort Hauter Barnicle & Associates Schaumburg Kemper CPA Group Anna, Carbondale, Carmi, Effingham, Leymone Hardcastle & Co Ltd Harrisburg, Lawrenceville, Marion, Mount Flora, Salem Carmel, Mount Vernon, Olney, Robinson, Thomas Havey & Co Tuscola Chicago, Oak Lawn Kerber Eck & Braeckel Heinold-Banwart Ltd Belleville, Carbondale, Springfield East Peoria Kiesling Associates Helsley Mulcahy & Fesler Springfield Lombard Kimmerling & White PC Henning Strouse Jordan & Oak Brook Stephens Kirkpatrick & Dahl PC Bloomington Antioch Norman W Hester Kolber Landy Mareta & Bloomington Wittert Odell Hicks & Company Northbrook Chicago KPMG Peat Marwick Hocker Carter & Fitzjarrald Chicago, Oak Brook, Peoria, Rockford Canton Alexander X Kuhn & Co Hoffman Dykes & Fitzgerald PC Oak Brook Terrace Chicago Francis X Kuhn & Co Hofner & Hofner Glen Ellyn Wheaton Kula Cowan & Winberg PC Springfield ILLINOIS 67

MV Kuper PC McNamara & Associates PC Wheeling Champaign Kupferberg Goldberg & Meaden & Moore Inc Neimark Chicago Chicago G Kurt Meisel Kenneth Leventhal & Company Mendota Chicago Miller Cooper & Co Ltd Lindgren Callihan Van Osdol Northbrook & Co Ltd Dixon, Freeport, Rockford, Sterling Denis H Minutillo Elburn Linneweh Ltd Glen Ellyn Steve Mitchell Winnetka Jerome H Lipman & Co Ltd Chicago Brian H Moore Decatur Lipschultz Bros Levin & Gray Northbrook Morrison & Morrison Ltd Chicago Logan & Mingle Ltd Chicago Mueller & Co Elgin, St. Charles Markowitz Shaffer Levinson & Israel Ltd Mulcahy Pauritsch Salvador Northbrook & Co Ltd Chicago, Hinsdale, Orland Park David M Marlett Springfield Natarelli and Associates Chicago Martin Hood & Associates Champaign, Mahomet Dennis Nelson & Company Ltd Rolling Meadows Martinez & Associates Woodstock Neumann & Company PC Rockford Mathieson Moyski Celer & Co Wheaton Herbert S Newman Assoc PC Chicago John Maxwell & Co Ltd Libertyville Newman Schuman & Simon Ltd Chicago May Cocagne & King PC Decatur, Monticello Russell Novak and Company Chicago Mazzeffi & Co Schaumburg Nykiel Carlin & Co Ltd Kankakee, Schaumburg Harold McCormick Robinson O’Connor Brooks & Co PC Galena, Stockton McGIadrey & Pullen Champaign, Chicago, Galesburg, Joliet, Geo S Olive & Co Lincolnshire, Moline, Olympia Fields, Champaign, Decatur Peoria, Rockford, Schaumburg, Ostrow Reisin Berk & Abrams Ltd Springfield Chicago McLean Kohn & Debes Ltd Parhas & Associates Ltd Chicago, Wilmette Palos Hills 68 ILLINOIS

Pasquesi Sheppard & Co C J Schlosser & Company Lake Forest Alton

Frank J Pavlica Ltd Arnold N Schorn & Co Inverness Chicago

Perrino & Associates PC Schroeder & Hendricks Springfield Oak Park Porte Brown & Co Selden Fox and Associates Ltd Addison, Elk Grove Village Aurora, Oak Brook Richard E Prendergast Shapley Shapley & Moorhead PC Chicago Rock Island Joseph Pressendo & Co Sheffield Dallmann & Haley Ltd Hinsdale Naperville Price Waterhouse H G Siepert & Company Chicago, Oak Brook, Peoria Sycamore

Professional Business Edwin C Sigel Ltd Consultants Inc Northbrook Oak Brook Sikich Gardner & Co Reifler & Sharps Ltd Aurora, De Kalb, Springfield, Yorkville Chicago Martin S Singer Rice Sullivan & Co Ltd Niles Belleville, Collinsville Skalitzky & Noonan Ltd Rinehard & Associates Palos Heights Glendale Heights Sleeper Disbrow Morrison M J Robinson & Co Ltd Tarro & Lively Lincolnwood Decatur

Rogers Relstab & Co PC Edward W Small Palos Hills Edwardsville Rome Associates Smith & Brown Chicago Springfield Philip Rootberg & Company Spathelf & Associates Ltd Chicago Naperville Rose Barnard & Company Morton D Spiegel PC Alton Niles Rossi & Rossi Stein Layland & Company Naperville Oak Brook Ryan & Juraska Lawrence A Strass PC Chicago Western Springs Ken Rybinski & Associates Ltd Morton F Swift Elk Grove Village Chicago David D Schafer Taylor Rees & Lambert PC Chicago Aledo Schillerstrom & Kabza Ltd Temchuk & Company Ltd Naperville, St. Charles Bloomingdale ILLINOIS 69

Harvey A Ungerleider Ltd Buffalo Grove Van Thorre & Associates PC Oak Park Veatch Rich & Nadler Chtd Northbrook

Dennis J Vogler PC Dupo

Wade Stables Schanbacher & Walker PC Quincy Washington Pittman & McKeever Chicago Weiner Benjamin & Co Skokie Weiss & Company Northfield Mark R Weksler & Associates PC Arlington Heights

Wermer Rogers Doran & Ruzon Joliet William J Wetmore Palatine Stephen P Wilfong Collinsville Louis Williams & Co PC Chicago Gladys R Wilson & Associates PC Chicago Wolf & Company Oak Brook Jeffrey J Wunderlich Chicago Tom Yaxley & Company Champaign Randolph William Zieske Clarendon Hills 70 INDIANA

INDIANA

Allman & Fitzgerald PC Caran A Byerly Indianapolis Indianapolis

Arthur Andersen & Co Thomas E Carnes Indianapolis Huntington

Jay W Anderson Nancy K Carpenter Merrillville Anderson

Baden Gage & Schroeder Phoebe P Carter Columbia City, Fort Wayne, Kendallville Kokomo Bagley Hoage and Harrison PC Clifton Gunderson & Co Indianapolis Indianapolis

Bailey Williams McGonigal Coopers & Lybrand & Knowles Elkhart, Fort Wayne, Indianapolis, Indianapolis South Bend Birk Gross Bell & Coulter PC Cox & Company PC Indianapolis Lafayette, Monticello Blair & Klingenberger Inc PC Crowe Chizek & Co Indianapolis Elkhart, Indianapolis, Merrillville, South Bend Blue & Co Columbus, Indianapolis, Rensselaer, David Culp & Co Seymour Huntington, Fort Wayne Dennis D Boyd PC Thomas S Danford Indianapolis Angola Bradley & Associates Inc Robert W Deal Indianapolis Vincennes Brady Ware & Schoenfeld Inc Deloitte & Touche Richmond Indianapolis Cole J Brandenburger AC Stephen H De Motte Columbus Beech Grove Theodore L Brehm PC Kenneth DuFon & Co Fort Wayne Highland Bressler & Company PSC Dulin Ward & DeWald Inc Indianapolis Fort Wayne, Marion Brink & Brink PC Dunbar Cook & Shepard Inc Logansport Indianapolis Bucheri McCarty & Metz Ent & Imler CPA Group PC Kokomo, Wabash Indianapolis Buechlein & Associates PC Ernst & Young Jasper Fort Wayne, Indianapolis Burnham & Beyler Estep-Doctor-Drumm & Elkhart Company PC Muncie INDIANA 71

B F Fellerhoff & Co Kehlenbrink Lawrence & Columbus Pauckner Indianapolis Ford Koehler & Co PC Indianapolis Kelley Hardesty Smith & Company Inc Gaither Rutherford & Co Indianapolis Evansville Marsha A Kelley Joel L Gauthier Linton Indianapolis Kemper CPA Group Girardot Strauch & Co PC Connersville, Evansville, Greenfield, Lafayette Linton, Terre Haute, Vincennes, Greene Inc Washington Muncie Kendall Rowley Szulczewski Greenwait Sponsel & Co Inc &Co Indianapolis Michigan City, Schererville

Marita R Grisel Kennedy & Associates Winamac Evansville Harding Shymanski & Company Kimmerling Myers & Co Inc Evansville, Tell City Indianapolis Hauter Barnicle & Associates Klemme & Co PC Indianapolis Lafayette Thomas Havey & Co KPMG Peat Marwick Munster Indianapolis D L Hayden & Associates Krouse Kern & Co Inc Frankfort Fort Wayne Haywood and Petrow Dana L Krull Inc Indianapolis Pierceton Timothy J Hazel Kruse Dicus & Company PC Highland Evansville Heaton & Eadie La Rosa & Company Indianapolis Indianapolis Kenneth R Hess PC Lewis CPA Group PC Zionsville Fort Wayne James H Johnson Inc PC London Witte & Company Bloomington Indianapolis Larry W Johnston Lysaught Salmon and Company Inc Indianapolis Michigan City Robert W Jones Mannia Green & Co Indianapolis Fort Wayne Katz Sapper & Miller Marshall & Poe Indianapolis Elkhart KD & Associates PC Martin Potts & Assoc PC Carmel Indianapolis, Shelbyville Daryl R Martz Indianapolis 72 INDIANA

Stephen P Mason Price Waterhouse Warsaw Indianpolis, South Bend

May Mahoney Heineman PC Rea Logan & Co Inc Anderson Marion, Wabash

McCauley Nicolas & Company Reed & Company PC Jeffersonville, Madison, New Albany Lafayette McGee Rice & Wheat Inc Paul F Reinitz Indianapolis Evansville McGIadrey & Pullen Richards CPA Group Inc Elkhart, Goshen, South Bend Indianapolis Terry McMahon Co PC Riney Hancock & Co Munster Evansville

Millman Rettig and Co PC Bob R Ritchhart AC Batesville, Brookville, Greensburg, Indianapolis North Vernon Robinson & Sandlin PC Monroe Shine & Co Inc Anderson Bedford, New Albany Ruckman Associates Inc Grace Gullikson Moore Columbia City, Huntington, Wabash Kokomo Sackrider & Company Inc George R Murray Terre Haute South Bend Sallee & Company Paul E Nonte Bedford Jasper John M Sannito & Co PC Larry E Nunn & Associates Highland Columbus, Plainfield, Seymour Schmidt & Anderson PC Geo S Olive & Co Franklin Bloomington, Evansville, Fort Wayne, Highland, Indianapolis, Merrillville, Seng & Seng Muncie, Richmond, Valparaiso Jasper Olson & Company PC Sherman and Armbruster PC Bedford, Bloomington Greenwood Oyler Matchette & Company PC Shields & Co PC Marion Richmond Parkison & Hinton Inc PC Simmons Carroll Summers La Porte Estep & Whisler Muncie K B Parrish & Co Sipe CPA Firm Indianapolis Berne, Fort Wayne, Roanoke R J Pile & Company Indianapolis Oliver P Sizemore Salem Gail Prather Columbus Smith Thompson & Co Inc Lafayette Stephen E Prevo & Associates Terre Haute Cynthia E Soames Peru INDIANA 73

Spencer Miller & Associates Brazil, Rockville, Terre Haute Stauffer & Company Goshen Steiber Rueth & Company Munster

G Douglas Swinford Carmel

John R Thieling Plymouth

Lynn C Trowbridge Albany H J Umbaugh & Associates Indianapolis, Plymouth T L Wagner PC Angola, Fort Wayne

James L Watt Inc Schererville Roselle Roy Weinzapfel Evansville Whipple & Company PC Indianapolis Whitcraft & Thomas Elkhart, Goshen R J Whitinger and Company Muncie Woodbury & Company AC Franklin Wysocki & Company L P Indianapolis Alan Zumstein Floyds Knobs 74 IOWA

IOWA

Albertson Company PC Darrah & Company PC Griswold Council Bluffs, Harlan, Manning Anderson and Company Deloitte & Touche Emmetsburg Cedar Rapids, Davenport, Des Moines Anderson Gabelmann PC Denman & Company Bettendorf West Des Moines Charles Bailly & Company De Waard & Van Maanen Dubuque Pella Lester W Bascom Dougherty & Co PC Creston Ames Bergan Paulsen & Company PC Doyle & Keenan PC Waterloo Davenport

Bertram Cooper & Co Draper Snodgrass Clear Lake Mikkelsen & Co PC Creston Robert C Blythe Cedar Rapids Ernst & Young Cedar Rapids, Des Moines Bowman and Company PC Gladbrook, Marshalltown Erpelding Voigt & Co Algona, Buffalo Center Brooks Lodden PC West Des Moines Clair J Galloway Des Moines R Robert Byers Iowa City Kevin 0 Garrett Atlantic Cain Ellsworth & Co Sheldon Goetzl & Wo ¡wood PC Des Moines Campbell and Company PC Spencer Gosling & Company PC Edgewood, Independence, Manchester, Carney Alexander Waverly Marold & Co Waterloo Gronewold Bell Kyhnn & Co PC Atlantic Clifton Gunderson & Co Cedar Rapids, Clinton, Dewitt, Iowa City, Hamilton Associates PC Maquoketa Council Bluffs Coleman & Williams Ltd Henkel & Associates PC Des Moines Boone, Jefferson Coopers & Lybrand Hensel Latta Harris & Yotty Des Moines Washington Crayne Parkinson & Hogan-Hansen PC Associates PC Cedar Rapids, Mason City, Waterloo Sioux City Honkamp Krueger & Co PC Cremers Holtzbauer & Bellevue, Dubuque, Dyersville, Associates PC Manchester Des Moines IOWA 75

Huckfeldt & Smith PC Mosebach Griffith and Bettendorf Company PC Cedar Rapids, Des Moines, Grundy Huisenga Henjes Conner Center, Muscatine, Tama Countryman Williams Grimsley & Associates Herbert J Mullins Sioux City Des Moines Humiston Skokan Warren & K F Murphy Company PC Eichenberger PC Sheldon West Des Moines Robert C Nanke Hunzelman Putzier & Co Marshalltown Storm Lake Nichols Rise & Company Janss & Company Sioux City Des Moines Northrup Haines & Associates PC Kiesling Associates West Des Moines West Des Moines O’Connor Brooks & Co PC Kindwall Comanyp Dubuque Cherokee Keith Oltrogge King Reinsch Prosser & Co Denver Sioux City Heidi Renae Patterson David M Klatt PC Salix Ames Pittman Company Robert L Koller Des Moines Washington Pollard and Company PC KPMG Peat Marwick Des Moines Davenport, Des Moines Powers & Associates PC Larson Watson Bartling & Milford Eastman Des Moines Teresa M Propes Ames R W Mann Company PC Des Moines Reinmund & Company Marshalltown, Nevada, Ottumwa McCoy & Company PC Mason City Rose & Weinbrenner Williamsburg McDermott & Miller PC Council Bluffs Ryun Givens Wenthe & Co PLC West Des Moines McGIadrey & Pullen Burlington, Cedar Rapids, Clinton, Schnurr & Company Davenport, Des Moines, Dubuque, Fort Dodge, Humboldt Iowa City, Mason City, Waterloo Audubon Carroll Schuring & Ann M Menke PC Uitermarkt PC West Point Pella, West Des Moines Meriwether Wilson and Company Shaffer Company PC Perry, Tipton, West Des Moines Sumner Aloya M Mitchell Siebrecht-Spitler Bondurant Sioux Center, Rock Rapids 76 IOWA

Sitrick & Associates Bettendorf

Sterling Delperdang & Co Sioux City

Taylor Rees & Lambert PC Muscatine Theobald Donohue & Thompson PC Centerville, Fairfield, Oskaloosa, Pella, Sigourney Mark M Thompson Fort Dodge Burton E Tracy & Co PC Clarion

Trevino Associates Fort Dodge Vroman McGowen Hurst Clark & Smith PC Des Moines, Winterset Wagner Matthias & McGinn PC Des Moines Walker & Egerton PC Burlington Weils Heard & Co Rock Rapids Williams & Company PC Le Mars, Onawa, Orange City, Sioux City, Spencer Winther Stave & Co Milford, Spencer KANSAS 77

KANSAS

Adams Brown Beran & Ball Grant Thornton Chartered Wichita Ellinwood, Great Bend, Hays Harrison & Arnett Chtd Agler & Gaeddert Chartered Salina Emporia, Leavenworth, Ottawa, Paola Harvey & McAuley Chtd Allen & Lair Overland Park Baxter Springs L Rance Hixson Allen Gibbs & Houlik LC Hiawatha Wichita James L Ireland Randall P Bailes Valley Center Topeka Kennedy McKee & Company Baird Kurtz & Dobson Dodge City Wichita Kennedy and Coe Barrett and Associates PC Anthony, Colby, Concordia, Garden Overland Park City, Goodland, Great Bend, Marysville, Pratt, Salina, Scott City, Smith Bartlett Settle & Edgerle PA Center, Topeka, Wichita Hutchinson Kirkpatrick Sprecker & Company Berberich Trahan & Co PA Wichita Topeka Robert A Knight & Company Melvin L Bird Shawnee Wichita KPMG Peat Marwick Kathleen Clark Wichita Overland Park Lewis Hooper & Dick Michael E Coughlin Garden City Mission Long & Neises Chtd Diehl Banwart Bolton Winfield Jarred & Bledsoe Chtd Chanute, Fort Scott, Iola, Neodesha David Lundgren & Co Chtd Olathe Ernst & Young Wichita Miller Nelson Vohland and Associates Franklin & Walsh Overland Park Overland Park Mize Houser & Company PA Frederick & Warinner Lawrence, Overland Park, Topeka Overland Park Pottberg Dill Gasman & Benjamin M Giles Hoffman Chartered Wichita Junction City, Manhattan Godfrey Hay & Rice Chartered R L Quint & Co Liberal Mission Bruce H Goldstein Regier Carr & Monroe Mission Wichita 78 KANSAS

Richter & Reda PA Overland Park Smoll Banning & Neier Chtd Dodge City, Greensburg Snodgrass Dunlap & Company Fredonia, Garnett, Iola, Yates Center Paul M Steele Colby Kirk A Stucky Moundridge Douglas A Sutton Olathe Taylor Holcomb and Company PA Shawnee Mission Troutt Beeman Norton & Kahmann PC Olathe Van Hoet & Company Chartered Overland Park Wendling Noe Nelson & Johnson Topeka Westervelt Carson & Miller Chartered Independence, Parsons Wiesner Law Offices Lawrence Wayne L Wolf Leavenworth W Rex Woods Belleville KENTUCKY 79

KENTUCKY

Amick & Company Craft Long & Company PSC Louisville Richmond Arthur Andersen & Co Davis & Howard Louisville Benton, Paducah Tracy S Arnold Dean Dorton & Ford PSC Louisville Lexington

Ayer & Lively Deloitte & Touche Owensboro Lexington, Louisville

Baird Kurtz & Dobson Deming Malone Livesay & Bowling Green, Franklin Ostroff PSC Louisville Donald R Baxter Louisville Donlin & Stephens PSC Highland Heights Patrick C Bean PSC Lexington Duncan Smith & Stilz PSC Lexington Gene H Bobzien Louisville Dunn Creswell Sparks Smith Horne & Downing Bressler & Company PSC Fulton Covington Michael L Dyer Burke & Co London Edgewood Ecken & Smith PSC Campbell Myers & Rutledge Louisville Glasgow, Tompkinsville Leslie R Ellis Carpenter & Mountjoy PSC Paducah Lexington, Louisville Ernst & Young Chilton & Medley Louisville Louisville Eskew & Gresham PSC Clauson Mouser & Co Lexington, Louisville Elizabethtown Teodoro I Evangelista Cloyd Marr Miller & Myers PSC Pikeville Corbin, London Evans Hall & Clark Compton Kottke & Associates PSC Somerset Louisville Faulkner & King PSC Coopers & Lybrand Mount Sterling Lexington, Louisville G S Gabbard PSC Cornman Bryan and Watts PSC Lexington Mayfield Grover Greweling & Co PSC Cotton and Allen PSC Louisville Louisville Hahn Craft & Belt Cox and Oldham Paducah Louisville 80 KENTUCKY

Hamilton Thomas & Co Price Waterhouse Louisville Lexington Janet A Hickman Ralsor Zapp & Woods PSC Fort Thomas Carrollton

Hisle & Company Reed & Company Lexington Mayfield

J C Holland & Co PSC Richardson Howe & Melton Bowling Green, Franklin Murray

W J Jessie & Associates Richardson Pennington & Ashland Skinner PSC Louisville Roger D Johnson Bowling Green Riney Hancock & Co Owensboro Jones Naie and Mattingly Louisville Charles William Robinson PSC Ashland Kauffmann-Amshoff-ZoeIler Louisville Smith Goolsby Artis & Reams PSC Kelley Galloway & Company PSC Ashland Ashland, Pikeville Strothman & Company PSC King & Company PSC Louisville Louisville Summers McCrary Craft & KPMG Peat Marwick Sparks PSC Lexington, Louisville Lexington, Winchester Alan P Luckett PSC Thurman Campbell & Co Louisville Hopkinsville Mather Hamilton & Company Von Lehman & Company Louisville Fort Mitchell McCauley Nicolas & Company Whelan Johnson Doerr Pike & Louisville Pawley PSC Miller Mayer Sullivan & Elizabethtown Stevens Williams Williams & Lentz Lexington Paducah Charles R Moffitt Wilson & Company PSC Paducah Somerset Monroe Shine & Co Inc York Neel & Company Louisville Henderson, Hopkinsville, Madisonville, Julie H Natta Morganfield, Owensboro Lexington E Bruce Neikirk Louisville Newton & Kem PSC Hopkinsville, Elkton Potter & Company Lexington, Louisville LOUISIANA 81

LOUISIANA

Charles E Allen III PAC Deloitte & Touche Metairie Baton Rouge, New Orleans Arthur Andersen & Co David T De Monte New Orleans New Orleans Bain Freibaum Sagona & Co Malcolm M Dienes & Company New Orleans New Orleans Hugh F Baxley APC John S Dowling & Company Plaquemine Opelousas Bergeron & Company APC Dressel & Friend Houma New Iberia

Bernard & Franks Ducharme & Thibodeaux PC Metairie Morgan City

Joseph J Bernardi Dunn & Raichel New Orleans Lake Charles Bourgeois Bennett Thokey Duplantier Hrapmann & Hickey LLP Hogan & Maher LLP Houma, Metairie, New Orleans New Orleans Hannis T Bourgeois & Co Durnin & James Baton Rouge, Denham Springs Amite Broussard Poche Lewis & Breaux Edward K Dwyer Abbeville, Crowley, Lafayette, Marksville, New Orleans New Iberia, Opelousas Easley Lester and Wells Cavaroc Company APC Alexandria New Orleans William M Ellzey L A Champagne & Co Baton Rouge Baton Rouge Ericksen Krentel Canton Alton F Chopin III APC & LaPorte Kenner Baton Rouge, New Orleans Kathy M Christian Ernst & Young Harahan New Orleans Cole Evans & Peterson Faulk and Winkler Shreveport Baton Rouge Vernon R Coon Frederick Norton Robert & West Monroe Schulthess PC Jennings Coopers & Lybrand New Orleans J S Gardes & Company Lafayette Sydney Robert Crawford Lafayette Gragson Casiday & Guillory Lake Charles Darnall Sikes Kolder Frederick & Rainey B Michael Grissom PC Breaux Bridge, Eunice, Lafayette, Baton Rouge Morgan City 82 LOUISIANA

Wayne B Hall McElroy Quirk & Burch APC Lafayette Lake Charles Harmon & Company Milford Hilliard & New Orleans Farrar ACCPAs Lake Charles Bruce Harrell & Company A Partnership of PC Mires & Company PC Hammond, Kentwood Sulphur Hawthorn Waymouth & Carroll Curtis P Moore APAC Baton Rouge Shreveport

Heard McElroy & Vestal LLP Northshore Financial Bossier City, Shreveport Mandeville

Hender & Company Pallet Meunier & Le Blanc Baton Rouge Metairie Emmett C Hennessey PA J Earl Pedelahore & Co Gretna, Magnolia New Orleans Hill Inzina & Co Post Ford & Gustavson Bastrop Shreveport Jamieson Wise & Company APAC Postlethwaite & Netterville APAC Minden Baton Rouge, Donaldsonville, New Orleans, St. Francisville Johnston & Company Monroe Steve Martin Pressler Lafayette Kelton and Company PC Houma Price Waterhouse New Orleans KPMG Peat Marwick Baton Rouge, New Orleans, Shreveport Rebowe & Company PC Kenner, Metairie Kushner Lagraize and Moore Metairie Richard R Reynolds Lafayette Langley Williams & Company Lake Charles Kay A Rizzo Metairie LaPorte Sehrt Romig & Hand Covington, Metairie Robertson Bailes & McClelland LLP Shreveport LeBlanc & Affiliates Ltd PC Lafayette Roberts Cherry and Company APC Shreveport Basil M Lee and Company Baton Rouge Charles E Scarbrough PC De Ridder Legier & Materne New Orleans Gus Schram & Co Ltd Lake Charles Lovell & Company New Orleans Richard M Seal Bogalusa H J Lowe & Company Baton Rouge Bruce H Stagg Alexandria Edmond A Mauer New Orleans Stewart Bullock & Company LLP Monroe LOUISIANA 83

James F Stulb Lake Charles Switzer Hopkins & Mange Ferriday Larry G Taylor APAC Ringgold, Shreveport The Prejean Company Lafayette Ralph W Theriot Baton Rouge

John R Vercher PC Jena

Elmore R Verlander & Company New Orleans Herbie W Way Alexandria Wegmann-Dazet & Co PC New Orleans Whitaker Lipp & Healea Monroe

Debra White & Associates APC Baton Rouge 84 MAINE

MAINE

Albin Randall & Bennett Newman Noyes & Associates PA Lewiston, Portland Portland Kirk M Allen Otis Atwell & Timberlake PA Gorham Lewiston, Portland

Austin Associates PA Poulin Rotz & Robustelli PA Auburn, Norway Lewiston

Berry Dunn McNeil & Parker William T Racine Bangor, Portland Bath Brooks & Carter A Joseph Roy Jr Bangor Brewer Edwin M Bullard Schatz Fletcher & Associates Caribou Augusta, Camden, Portland, Waterville Coopers & Lybrand Jeffrey P Stevens Portland South Portland Barbara L Cox Tate-Fitch PA East Holden Bangor Cummings Lamont & McNamee Kennebunk, Sanford, York Dawson Smith Purvis & Bassett PA Portland Dow & Wadman PA Ellsworth Edwards Faust & Smith Old Town David R Hawkes Ellsworth Kangas & Kangas Rockland Chester M Kearney PA Houlton, Presque Isle KPMG Peat Marwick Portland Laeger Ade & Associates Bangor Loiselle and Beatham Bangor Macdonald Page & Co Augusta, South Portland Marshall and Libby Portland MARYLAND 85

MARYLAND

Abrams Foster NoIe & Williams Buchbinder Tunick & Company Baltimore Rockville George Bourne Abrams Callan & Palmer Landover Cockeysville Albright Crumbacker Harrell Candelario and Tassi PC & Moul Rockville Hagerstown Roger J Cavanaugh PC Lisa A Allison Gaithersburg Severna Park Thomas S Chambers Alperstein SteImack & Denton Gordon PA Baltimore Millard T Charlton & Assoc Chartered C W Amos & Company Bladensburg Annapolis, Baltimore, Bethesda Bradley V Clark Arthur Andersen & Co Forest Hill Baltimore Clifton Gunderson & Co Anderson Associates Baltimore Baltimore Russell Coburn & Company PA Aronson Fetridge & Weigle Columbia Rockville Jeremiah Connor PC Beatty Satchell Everngam & Co Rockville Denton, Easton, Ocean City Coopers & Lybrand Arthur F Bell Jr & Associates Baltimore, Rockville Lutherville Councilor Buchanan and Berman Goldman & Ribakow Mitchell PC Columbia Bethesda Stephen G Black Cox Long & Askey Lanham Leonardtown Bond Beebe Coyne and McClean Chartered Rockville Baltimore Edward A Bortnick Chtd Custead Easley & Company PC Rockville Gaithersburg Bowers & Associates Deloitte & Touche Hunt Valley Baltimore Gary R Bozel & Associates PA Dembo Jones Healy Towson Pennington & Ahalt PC Bethesda George Brown & Associates PA Towson T J Doerfler Baltimore Browner & Company Chartered Ellin and Tucker Chartered Wheaton Baltimore 86 MARYLAND

Ernst & Young Robert D Hauck Baltimore Annapolis Faw Casson & Co Thomas Havey & Co Easton, Ocean City, Salisbury Baltimore Richard C Fleischer Hertzbach Sapperstein and Baltimore Sidle PA Owings Mills Dean W Frank & Associates PA Towson Hetrick & Associates PC Greenbelt Freidkin Matrone & Horn PA Rockville Hollrah & Bernstein PC Rockville Friedman & Fuller PC Rockville Roy R Hoover Kensington Morris Garnick Silver Spring Richard A Intner PA Baltimore Garrison Mathieson Cosgray and Falk Chtd Isaac & Isaac PA Columbia Owings Mills Gegorek & Vardavas Chartered Woodrow Walton Jenkins Baltimore Potomac Gelman Rosenberg & Freedman Linwood Jennings PA Bethesda Baltimore Glass Jacobson & Associates PA Jeter Associates Columbia, Owings Mills Lutherville Goldklang Cavanaugh & Johnson Lambert & Capron Associates PC Bethesda Greenbelt Philip A Kahler PC Harry B Gorfine & Co Beltsville Baltimore Kamanitz UhIfelder & Grabush Newman & Co Permison PA Baltimore Baltimore Grant Thornton Katz Abosch Windesheim Baltimore Gershman & Freedman PA Baltimore Gross Mendelsohn & Weiler PA Baltimore Kaufman Davis Ruebelmann Posner & Kurtz Hahn Naden & Co Bethesda Bel Air, Timonium James V Kaufman Patricia M Hale Baltimore Silver Spring Keller Bruner & Company Hammond & Heim Chtd Bethesda, Frederick Annapolis Kershenbaum Abel Han & Associates PC Kernus and Wychulis Bethesda Bethesda Harab Kamerow & Assoc PC Richard W Klingmeyer Rockville Towson MARYLAND 87

KPMG Peat Marwick Charles W Needer Jr PA Baltimore Towson

Sheldon S Kramer & Novotny Novotny & Larash Associates Annapolis Columbia W F Park & Company Lanigan Ryan Malcolm Hagerstown McGivern & Cox PC Rockville Robert Philipson & Company Silver Spring Lantz & Associates PA Fort Washington Pigg Krahl Stern & Co PA Ocean City, Salisbury J Clark Lee PC Rockville Harry J Plack Baltimore Kie Tae Lee Wheaton Price Waterhouse Baltimore, Bethesda, Columbia Lichter & Company PA Baltimore Rager Lehman Myers & Houck PC Linton Shafer & Co PA Westminster Annapolis, Frederick, Silver Spring Reznick Fedder & Silverman PC Maffey Good & Associates Baltimore, Bethesda Gaithersburg Riibner & Associates Chtd Martin & Mules PA Kensington Ellicott City Robbins Adams & Company Joseph J Matelis Cambridge Rockville Rodeheaver & Associates McLean Koehler Sparks & Oakland Hammond Frederick, Rockville, Towson, Rollins Associates Westminster Cumberland Mendelson & Mendelson APC Lawrence H Rosen Bethesda Timonium Metzbower & Associates Rosen Sapperstein & Rockville Friedlander Chartered Baltimore Cornelius L Mhley Rockville Rosenblum Gloss Niad & Dietz PC Miller & Liberto PA Annapolis, Rockville Baltimore, Manchester Ross Langan & McKendree Leonard J Miller & Silver Spring Associates Chtd Baltimore Rowles & Company Baltimore, Salisbury Sherry G Moquin PA Hunt Valley Bruce D Royster Baltimore T J Murphy PA Clinton, LaPlata Rubino & McGeehin Chartered Bethesda Naden/Lean Lutherville 88 MARYLAND

Deatrice Russell & Associates Courtney G Springirth Chartered Fort Washington Rockville Sacks McGibney & Trotta PA Stegman & Company PA Baltimore Baltimore, Columbia, Towson Samson & Sturn Steinberg & Associates Annapolis Hunt Valley Daniel R Sandstrom Stewart Waddell & Company PA Germantown Columbia Santoni & Associates Stoy Malone & Company PC Baltimore Baltimore, Bethesda Santos Postal & Company PC Strack Hartmann PC Rockville Bethesda Sarfino and Rhoades Sturgill & Associates Rockville Westminster Scheiner Mister & Grandizio PA Sugar & Associates PA Lutherville Owings Mills Schiller Holinsky & Gardyn PA Richard D Thompson Owings Mills Baltimore Charles H Schnepfe Roxane R Tishkevich Cockeysville Columbia Norman C Seguin Trice & Geary Lanham Salisbury Dianne C Shangold Chtd Twilley & Rommel PA Rockville Salisbury Shaw Sullivan & Dear PC Deborah L Voorhees Chtd Rockville Crofton Sherman & Sherman PA Wade & Santora Towson Elkton Lloyd 0 Shirley Walpert Smullian & Blumenthal PA Baltimore Baltimore Ellen J Shorr Warfield Garrett & Associates PA Potomac Frederick Siebert & Company Gregory K Washington Annapolis Landover Harpal Singh PC Watkins Meegan Drury & Company Silver Spring Bethesda, Waldorf Michael D Sisk & Company Waugh Cross & Associates PC Baltimore Hunt Valley Smith Elliott Kearns Greg Wegznek & Company Gaithersburg Hagerstown Weil Akman Baylin & Coleman PA Snyder Newrath & Co PC Timonium Bethesda Weyrich Cronin & Sorra Chtd Timonium MARYLAND 89

Whelan Barsky & Associates PA Bethesda Wight & Associates Silver Spring Robert L Willey Denton Willison & Associates Salisbury

Wilson & McGinnis PA Cambridge Wolpoff & Company Baltimore, Hagerstown Wooden & Benson Chartered Towson William G Woods Towson Wilfred Wyler & Company PC Havre de Grace Young Brophy & Co PC Silver Spring 90 MASSACHUSETTS

MASSACHUSETTS

Aaron Smith Bergman A J Bonoldi Gaffney & Rubinstein PC Medfield East Longmeadow Anthony Daniel Bordieri Abel Rogers & Sullivan Winchester Andover Martin D Braver & Co PC Agnesian & Company PC Chestnut Hill Chelmsford Donald F Breen & Company PC Michael J Alessandri Charlestown Plainville Brewster Coburn & Ouellet PC Alexander Aronson Finning & Amesbury Co PC Westboro Robert L Brodsky Malden Melvin Aron Alter Brookline Buettner & Company Sherborn Arthur Andersen & Co Boston Burke Dennehy & Company PC Boston Andreoli Johanson & Wood Boston Burkhart Pizzanelli Miner Pratt & Co PC West Springfield Aubrey & Dixon Holyoke Mark C Butts Canton Baker & Company PC Lynnfield Henry F Camacho Salisbury Bannon & Ryan Worcester Canby Maloney & Co Inc Framingham Baril & Smith Inc Woburn, Worcester Caras & Shulman PC Burlington Baumann & Baumann Wellesley Nicholas Carbone Lynnfield Donald B Baumrucker Marblehead William F Carney & Co PC Framingham BDO Seidman Boston, Gardner Gerard L Caron Lynn Norman R Beauregard PC New Bedford Denise Cataldo Marlboro Robert John Benoit PC Shrewsbury Chapin & Hukowicz PC Westfield Felix S Betro Dedham Stephen R Chiacchia Palmer Gerald P Bonder & Company PC Boston Michael J Cicoria Bourne MASSACHUSETTS 91

Steven J Cohen Edelstein & Company Newton Boston Douglas B Colpitts T C Edwards & Co PC Boston Wobum Conners Ryan & Company Richard A Eisner & Company Wakefield, West Falmouth Cambridge Cooper & Company PC Elder & Paine PC Burlington Marlboro

Coopers & Lybrand John A Epeneter PC Boston, Cambridge, Springfield Arlington Coppola & Maguire Robert Ercollni & Company Belmont, Wareham Boston Edward F Costello Ernst & Young Melrose Boston, Worcester Francis G Coughlin L T Falcone PC Milton Braintree Creelman & Smith PC Fantasia Katz & Associates PC Boston Framingham William H Darling Feeley & Driscoll PC Boston Boston Darmody Merlino & Co David Feeley Boston Melrose James P DeBlasi PC Fenton Ewald & Associates PC Revere Needham DellaPosta & O’Connell Fenton Pinsonnault & Co PC Falmouth Pittsfield Deloitte & Touche Sumner N Fishman PC Boston, North Reading, Worcester Dedham Daniel Dennis & Company Fisk Bilton Smith & Co PC Boston West Springfield De Paola Begg & Assoc PC James J Fox & Company Hyannis Burlington Dinsmore Gruhl & Company PC Ronald A Gacicia Salem West Newton Charles E Di Pesa & Co Michael J Gallugi Boston Reading John P Dooley Jr Gately & Associates PC Nantucket Wellesley Downey Sweeney Fitzgerald Jay Joan Gerbis &Co PC Scituate Springfield Paul J Gerry PC Carole A Duclos Boston Mansfield Steven C Gilchrist Stoneham 92 MASSACHUSETTS

Glowacki Dupont & Ryder Lee A Heller Jr Inc North Chelmsford Hingham Godes Schaffer & Company PC James A Henderson Stoughton Boston Goff Carlin & Cagan Hersh Klingsberg & Diamond Southbridge, Worcester Canton

Gold & Goldberg J G Hodgson & Company Inc Newton New Bedford Joseph M Golemme John M Hoffman & Associates Hanover Boston Carl L Goodman Ronald H Holmgren Newton South Easton

Robert Goodman PC Jastrem & Browne Chestnut Hill Boston Gordon Harrington & Osborn PC Jones Camp & Associates North Andover Boston, Worcester Walter V Gordon Jr Kendig & Company PC Fall River Lexington Leslie C Gosule & Associates Charles S Kennedy Jr Boston Hingham Grant Thornton Kennedy & Lehan PC Boston Quincy Gray Gray & Gray Charles H Kilty Boston Weymouth Greenberg Rosenblatt Kull Kirkland Albrecht & & Bitsoli PC Company PC Springfield, Worcester Braintree Richard C Haight Jeffrey C Kirpas & Company South Weymouth Newburyport John F Hall Kirwin & Hickey Belmont Tewksbury R A Hall & Co Konevich Sullivan & Ryan Boston, Stow Braintree Lester Halpern & Company PC KPMG Peat Marwick Holyoke Boston, Nolan Norton - Lexington, Springfield, Worcester George Hanscom & Associates Islington, Hyannis C T Lambert & Assoc PC Framingham Harte & Carucci PC Woburn Lannon and Company Haverhill Hartnett & Company Boston LaPointe Torrisi Stanley & Co PC Healy & Healy Andover South Easton MASSACHUSETTS 93

Leonard F Leader Orlando C Moyer & Company PC Ashland Hingham Douglas R Leatham Mullaney & Mullaney New Bedford Quincy Lee Yee & Company PC Mullen & Company Boston Boston Kenneth Leventhal & Company Thomas Philip Murray PC Boston Fall River Leverone & Company Nardella & Taylor Billerica Lexington Levine Zeidman & Daitch PC Needel Welch & Stone PC Wellesley Rockland Leydon & Gallagher Newburg & Company Burlington Newton Livingston & Haynes PC O’Connor & Drew PC Ware, Wellesley Hills Quincy Loberfeld Sherman & Co O’Rourke and Clark AC Chestnut Hill Cambridge Mandragouras Powers & Co PC O’Sullivan and Company PC Peabody North Andover Joseph Mazzotta Palaza Dixon & Rust PC Norwood Lowell

McDonough & Priscella Pannell Kerr Forster PC Weymouth Boston McGarrigle Sherbow & Delisle Parent McLaughlin & Nangle Springfield Boston, Raynham McGuire Peck & Company Robert H Pellegrini Agawam Medford McKenna & Company Susan Perna-Damon PC Waltham Waltham B F McLarney PC Pielech & Pielech PC Chelmsford New Bedford Meyers Brothers & Adeietti PC David W Pierce Longmeadow Topsfield Miller Wachman & Co Poirier and Sumner PC Boston, Worcester Waltham Moody Cavanaugh and Company Polumbo & Partners North Andover Springfield Jeffrey A Morgen Eugene N Pratillo Newton Worcester Morneau & Co PC William L Pratt Natick South Weymouth

Raymond H Morse Graham L Prendergast Belmont Marshfield 94 MASSACHUSETTS

Price Waterhouse Shuffain & Zophin PC Boston, Cambridge Norwood Pucci & Rizzo PC Alfred W Siegrist PC Lynnfield Wellesley Hills Madeline M Quinn Simione & Simione Lexington Framingham Kenneth J Raffol Singer & Lusardi Needham Worcester

William S Reagan & Co Stafford Lucey & Associates Barre, Fitchburg Chelmsford Restuccia & Company Stone & Company PC Lynnfield Lexington

Robert Finnegan & Lynah Sullivan Bille & Co Boston Andover, Boston DE Rodrigues & Company Inc Ronald H Su rabian Fall River Saugus Rosen and Maruska PC Lisa Terry Hopkinton Newburyport Karl B Rosenberger Tisdale & Company Framingham Acton Rosenfeld Bloom & Co PC Tobin & Waldstein Needham Newton

Rosenfield Holland & Raymon PC Tofias Fleishman New Bedford Shapiro & Co PC Cambridge John G Sabbey Acton Tonneson & Company PC Wakefield Scott M Sawyer Greenfield Topham Fardy & Co Andover Michael K Schaefer Boston Toscano & Ardito PC North Andover Schneider Schneider & Associates PC Richard W Towne PC Braintree Natick Shapiro Weiss & Company George J Tsoutsouras Boston Ipswich Robert Sharkansky and Paul K Vaillette Company Southboro Brockton Nicholas R Vantine PC Shea & Associates Sandwich Holliston John Vecchi Sheridan and Hill Needham Heights Concord Vitale Caturano & Company PC Shriber Conklin & Associates PC Boston Framingham, Worcester MASSACHUSETTS 95

Vlacich Mitchell & Co PC Orleans Michael J Walsh Andover

Hugh O Wesley Beverly

Wolf & Company PC Boston Brenda L Woodfin PC Marblehead Rolando Yap & Co Medway Ziner & Company PC Boston 96 MICHIGAN

MICHIGAN

William J Adams Carabell Leslie and Company PC Detroit Mount Clemens

William Agboruche & Co Cardinal Bowman & Co PC Oak Park Grand Ledge Arthur Andersen & Co Jan Thomas Chapski Ann Arbor, Detroit, Grand Rapids Livonia

Anderson Tackman & Company Collins Buri & McConkey Escanaba, Houghton, Iron Mountain, Birmingham Kinross, Marquette Cooley Hehl Wohlgamuth & Anderson Tuckey Bernhardt & Carlton Co PC Monroe Caro Coopers & Lybrand BDO Seidman Detroit, Grand Rapids Grand Haven, Grand Rapids, Kalamazoo, Correll Porvin Associates PC Muskegon, Traverse City, Troy Ann Arbor, Detroit, Southfield Edward M Bedikian Farmington Hills Robert K Cowell PC Marquette Beene Garter & Co Croskey Lanni & Raicevich PC Grand Rapids Rochester Hills Bocknek Berger & Ghersi PC James A Cross PC Bloomfield Hills, Mount Clemens Waterford Boyes Wright Pittman & Crowe Chizek & Co Co PC Grand Rapids Farmington Hills, Lapeer Cummings Frohm & Wagley PC Brazeal & Company PC Inkster Port Huron Curtis Bailey Exelby & Brinkel Kapolnek & Mulvihill PC Sposito PC Ann Arbor, Ypsilanti Northville J G Brown & Co PC Czapla & Kaiser PC Sterling Heights Traverse City Dalberg and Associates Joel M Brown Grand Rapids Stevensville Bublitz & Company PC Deloitte & Touche Ann Arbor, Detroit, Grand Rapids, Bloomfield Hills Lansing, Saginaw Bultynck & Co PC Thaddeus E Delonis Troy Troy Burnstein Morris Kalish & Walgren PC Demis and Wenzlick PC Owosso Southfield Dennis Gartland & Niergarth PC D J Canto PC Traverse City Berkley MICHIGAN 97

Derderlan Kann Seyferth Gaynor & Company PC & Salucci PC Niles Trenton, Troy Geisinger & Dial Dinwiddie & Smolinski PC Troy Petoskey Gilbert 4 O’Connell PC Distel Okrei & Keskine Auburn Hills Gaylord Gordon & Company PC Doeren Mayhew & Co PC Troy Troy Grant Thornton Douglas E Dormer Southfield Southfield Gross Puckey Gruel & Roof PC John D Douglas PC Adrian, Jackson Milford Harelik Shapiro Wolgin & Dupuis & Ryden PC Fine PC Fenton, Flint, Troy Farmington Hills

Echelbarger Himebaugh Tamm Helmholdt & Company & Co PC Grand Rapids Grand Rapids Hill Schroderus & Company Edwards Koshiw Melton & Petoskey Company PC Ann Arbor, Troy Hirsch & Silberstein PC Farmington Hills Ehrmantraut & Reese PC Troy Erwin Hollander West Bloomfield Ernst & Young Detroit, Grand Rapids, Kalamazoo, Robin Holtz Lansing, Saginaw Fremont

Follmer Rudzewicz & Horiszny & Wahl PC Company PC Ann Arbor Mount Clemens, Southfield Richard E Horton Freedman & Goldberg White Lake Farmington Hills Joyce M Howe Judith Ciske Fried PC West Bloomfield Southfield T G Howerzyl & Co Bernard A Friedman Grandville Farmington Hills Hungerford Aldrin Nichols Fuller Somero & Pahssen & Carter Traverse City Grand Rapids Gardner Provenzano & Douglas P Hunt PC Schauman PC White Lake Frankenmuth, Saginaw John E Hunt Gaudette & Company East Lansing Traverse City James J Jablonski Gavigan Burkhart Freeman Troy & Co Dean Jensen Gaylord, Traverse City Greenville 98 MICHIGAN

Mark S Jevahirian PC Makela Toutant & Hill PC Birmingham Marquette E H Johnson Maner Costerisan & Ellis PC Troy Lansing Kenneth Jay Jones Susan E Marsh Menominee Midland Joseph Dise & Bolterstein PC Jack Martin & Co PC Troy Battle Creek, Bingham Farms, Detroit

Robert C Julin & Associates PC Mathews Reich Perna & Southfield Rottermond PC Bingham Farms Bruce E Justin PC Kalamazoo Willie L Mayo Oak Park Kelman Rosenbaum Rollins & Quayhackx PC McCafferty and Hogan Farmington Hills Mount Clemens Kisscorni & Company PC McCartney and McIntyre PC Grandville Breckenridge, Lansing, Marquette Scott Koll PC McCulloch & Co PC Canton, Troy Royal Oak

KPMG Peat Marwick McEndarffer Hoke & Bernhard PC Detroit, Lansing Bloomfield Hills Kutas Hawes Wolcott & McLellan & Strohm PC Bergman PC Three Rivers, White Pigeon Lansing McMurray Marks & Edmunds PC Laine Appold & Co PC St. Joseph Bay City, East Tawas, Frankenmuth, Rochester Hills, West Branch Mellen Smith & Pivoz PC Bingham Farms Lally Cummings Palmer & Patch Jackson Catherine A Merchant Bloomfield Hills Lane & Calcutt PC Traverse City Louis Eugene Merkel Jr St. Joseph Linscheid Austin & Niester PC Merskin & Merskin PC Port Huron Hart, Ludington Stanley J Lopatka Southfield Bobbie J Metz Grand Rapids Daniel J Lord PC Saline Meyaard & Company PC Zeeland Scott Lowery PC Northville R J Miller PC Highland Ludwig & Meyer PC Moceri Dickson & Associates PC Ann Arbor, Monroe, Troy Utica John J Mahoney PC Muskegon Monro & Lennon PC Bingham Farms, Romeo MICHIGAN 99

Stuart C Moon Jr PC Prangley Marks & Co Livonia Grand Rapids Moore & Moore PC Price Waterhouse Birmingham Battle Creek, Detroit, Troy

Edward J Moore Rehmann Robson & Co Bad Axe Cheboygan, Farmington Hills, Grand Rapids, Jackson, Midland, Saginaw Moore Smith & Dale Southfield Gregory S Ripley PC St. Clair Shores Morof Sheplow Weinstein & Company Robins Lutzky & Associates PC Farmington Hills Southfield Eugene Murphy Robson & McCallum Detroit Lapeer

David Gerard Myler Rosenbloom Lameti Koshar & Ann Arbor Anspach PC Southfield Nemes Allen & Company PC Bingham Farms Ross Accountancy & Taxation PC Fremont, Mt. Pleasant Daniel R Nieland Cheboygan Rossi & Co PC Rochester Hills Nietzke & Faupel PC Pigeon, Sebewaing Linda J Russell PC West Bloomfield Norman J Ochelski Royal Oak Phillip W Saurman Grand Rapids Osbourne March Condon & Co PC Hillsdale Schippers Kintner & Robertson PC Parker Wittus and Company Adrian Southfield Schmaltz & Company PC Robert B Paski Southfield Lansing Schneider Larche Haapala & Perrin Fordree & Company PC Company Ann Arbor, Troy Escanaba, Manistique Pfeffer & Hanniford PC Schroeder Howell and Brighton Trefzer PC Piercey & Toepel PC St. Clair Shores Rochester Hills Siegfried Crandall Vos James W Pietrasiuk Co PC & Lewis PC Ypsilanti Battle Creek, Kalamazoo Plante & Moran Howard R Simon Ann Arbor, Battle Creek, Benton Harbor, Southfield Coldwater, East Lansing, Grand Haven, Richard H Simonian Grand Rapids, Kalamazoo, Mount Troy Clemens, Southfield, Traverse City, Troy Skillman Boyle & Pollack PC Pozolo & Wright PC Troy Sterling Heights 100 MICHIGAN

Smith Fought Bunker & Hume PC Wilson & Wilson PC Petoskey Detroit, Oxford

St John Raham & Weldmayer PC David E Wilson Ann Arbor Interlochen J L Stephen Co PC Winter & Frank PC Traverse City Southfield Stewart Beauvais & Whipple PC Douglas Wohlberg Lansing, Port Huron Grand Rapids James R Stuchell & Yeo & Yeo PC Associates PC Alma, Fenton, Flint, Kalamazoo, Lansing, Troy Marlette, Midland, Saginaw Harold H Swenson PC Zack and Company PC West Bloomfield Madison Heights

Talaska & Sharpe Zalenko & Associates PC Ironwood Southfield Robert J Tauriainen Livonia Jay Keith Thiebaut Cadillac Thompson & Company PC Harper Woods R Mark Thompson Belmont

Michael R Tomes Northville

Van Walleghem and Duffy Huntington Woods

Marten R Vegter Tecumseh Walter A Walas Rochester Hills Walburg & Associates PC Grand Haven Stephen H Wales Sr PC Big Rapids Walker & Fluke Hastings Walsh & Cenko PC Bloomfield Hills Weinlander Fitzhugh Bertuleit & Schairer P C Bay City, Clare, East Tawas, West Branch Willis & Willis PC Grand Rapids, Jackson MINNESOTA 101

MINNESOTA

Abdo Abdo & Eick Biebl Ranweiler & Co Chtd Mankato, Minneapolis, Owatonna New Ulm Adams & Adams PA Blanski Peter Kronlage & Zoch PA Le Sueur Minneapolis Jane Adams PA Boderman Cohler Ruhland & Albert Lea Company Ltd Plymouth Ahem Montag & Vogler Ltd Mankato Boeckermann Heinen & Mayer Bloomington Arthur Andersen & Co Minneapolis, St. Paul Boulay Heutmaker Zibell & Co Minneapolis Anderson Poissant Kays & Co Thief River Flats Boyum & Barenscheer Minneapolis Alan C Anderson Chartered Rochester Brady Martz & Associates PC Thief River Flats Michael L Anderson & Associates Alexandria Brown Simonet Dickie & Winter Ltd Alan C Anderson Chartered Minneapolis Chatfield Bruder Glubka & Associates Anderson Bowen & Company Winona Roseville Brunberg Thoresen & Arnott Sauer PA Associates Ltd Minneapolis Golden Valley M L Aslakson Phyllis Burdette Stacy St. Louis Park Babcock Langbein and Company Michael J Burkhardt PA Minneapolis Annandale, Mankato Thomas L Babcook & Company PA Byrne & Company Ltd Arden Hills Preston, Rochester Charles Bailly & Company Donna M Callies Minneapolis Forest Lake Edward J Barder Inc Carlson Poston & Associates Ltd Champlin Minneapolis Baune Dosen & Co Carver Callahan Moquist Hibbing, Minnetonka & Johnson PA Beinhorn & Company Ltd Bloomington Staples Christianson & Ruff Bergren Holmgren & Loberg Ltd Willmar Burnsville Christianson Tosel & Ruff Bertram Vallez Kaplan & Appleton Talbot Ltd Minneapolis 102 MINNESOTA

Coffman Nehring Esterbrooks Lomen Scott & Christopherson Ferguson Signorelli Ltd Rochester Duluth

Conway Deuth & Schmiesing Fiebiger Swanson West & Co Willmar Moorhead Bertram Cooper & Co Stephen M Flaa Albert Lea, Rochester, Waseca Albert Lea Coopers & Lybrand Fort & Company PA Minneapolis Hibbing

Copeland Buhl and Company Fox McCue & Company P A Wayzata Belle Plaine, Eden Prairie Cummings Keegan & Co Francis & Lenz Coon Rapids, Minneapolis Minnetonka

Deloitte & Touche Fraser Carpenter and Bloomington, Minneapolis, St. Paul Associates Ltd Minneapolis Jeffrey Alien De Witt Edgerton Dale A Freeberg Maple Grove Dinham Folkert & Associates Chtd Alexandria Froehling Anderson Plowman & Wasmuth Ltd Dircz Pederson Larson & Excelsior Company PA Bloomington Joseph E Furman PA Cold Spring Divine Scherzer & Brody Ltd Saint Paul Bruce Lloyd Gilbertson Bloomington William R Dodds Ltd Elk River Glorvigen Berg Theis & Company Drees Riskey & Vallager Ltd Grand Rapids Crookston Grant Thornton Allan D Egelkraut PA Minneapolis Minneapolis Graves McKenna Lundeen & Egland PA Almquist Moose Lake Minneapolis Edward W Eichten Graw Erickson & Co Ltd Stillwater Bloomington Eide Helmeke & Co Gruber & Wenner PA Minneapolis, Moorhead Minnetonka Eikill & Schilling Ltd Gruys Borden Carlson & Cloquet, Duluth Associates PA Erickson Rietmann Welsch & Buffalo, Maple Grove, Monticello Roufs Ltd Hamm Gordon Sweeney & Red Wing Co Ltd Ernst & Young Eden Prairie Minneapolis Hammer Danielsen Westland & Dieser Albert Lea MINNESOTA 103

George M Hansen Company PA Krigbaum Ross-Rhoades & Minneapolis Elliott Ltd Bemidji Hansen Jergenson & Co Minneapolis Larson Allen Weishair & Co Austin, Brainerd, Minneapolis, Pequot Hanson & Company Lakes, St. Cloud, St. Paul Edina Latham & Parker Thomas Havey & Co Willmar Bloomington Lee & Sterle Ltd Hawkins Ash Baptie & Company Hibbing Winona Lehrman Lehrman & Flom Raymond L Hippe Minneapolis Minneapolis Lethert Skwira Schultz & Co Hoffmann & Swintek St. Paul Minneapolis Lewis Kisch & Associates Ltd Thomas C Holtgrewe Hastings Moorhead Robert L Lieser House Nezerka & Froelich PA Bloomington Bloomington Donald M Lonergan Jacobs & Associates PA Blaine St. Paul Lund Koehler Cox & Company Jelinek Metz & Co Ltd Minnetonka Hopkins Lurie Besikof Lapidus & Co Johnson West & Company Minneapolis St. Paul Mahoney Ulbrich Christiansen Johnson and Company Ltd & Russ PA Hopkins St. Paul Robert E Johnston Malloy Karnowski & Radosevich Grand Marais & Co Judd Ostermann Demro & Minneapolis Kellogg Ltd John M Manning Faribault, Minneapolis, Owatonna West St. Paul Kelly & Muehler Keith A Mattson Golden Valley Burnsville Kern De Wenter Viere Ltd McGIadrey & Pullen St. Cloud Bloomington, Duluth, Minneapolis, Robert C Klein and Associates PA Rochester, St. Paul, Stillwater, Winona Bloomington David L McGraw John A Knutson & Co Hutchinson Minneapolis W D McLaughlin PA Kolquist Seitz & Goldman Ltd Wayzata Duluth McMahon Hartmann Amundson & Co KPMG Peat Marwick St. Cloud Minneapolis 104 MINNESOTA

Meuwissen Flygare & Roessler Nuss & Co Szarzynski PA Fairmont Minneapolis Schechter Dokken Kanter Miller McDonald Erickson & Andrews & Selcer Ltd Moller Ltd Minneapolis Bemidji, International Falls Schibilla & Assoc Ness Waller Pearson & Co Ltd Minneapolis Alexandria Schlenner Wenner & Co Nordstrom & Company St. Cloud Apple Valley Schutta Nelson & Zembal Ltd Nygaard Pickett & Co Minneapolis Fergus Falls Schweitzer Rubin Karon & Bremer John Nylen Minneapolis Minneapolis Ramanik P Shah Richard O’Neil Co Ltd Arden Hills, Roseville St. Paul Patrick J Shaughnessy Ocel Heimer & Associates Ltd Minneapolis Minneapolis Silverman Olson Thorvilson & Patrice S Olander-Quamme Kaufmann Ltd Plymouth Minneapolis Olsen Thielen & Co Ltd Simma Flottemesch & Eden Prairie, St. Paul/Little Canada Orenstein Ltd Minneapolis Olson & Hartman Ltd New Prague Robert A Slagter Woodbury Olson Clough & LeBlanc Ltd Edina Smith Schafer and Associates Ltd Rochester Orenstein Jenniges & Associates Minneapolis Terry L Soltvedt Karlstad Susan Patten Edina Stirtz Bernards & Company PA Edina Gary W Paulson Little Falls Paul E Strot Ltd Edina Pavek & Company PA Plymouth Stutzman-Heiling Company Minneapolis Perfetti & Oberg Ltd Minneapolis Tautges Redpath & Co Ltd White Bear Lake N F Perkins & Associates PA Apple Valley Troost & Company PA Minnetonka Peterson & Company Mankato Turbes Drealan Kvilhaug & Co PA Luverne, Worthington Mark A Prenger Lake City James L Vassar Ltd Chaska Price Waterhouse Minneapolis MINNESOTA 105

Vekich Arkema Eden Prairie Virchow Krause & Company Minneapolis Virden & Johnson Ltd Grand Rapids Weinberg & Associates Ltd Minneapolis Wilkerson Guthmann & Johnson Ltd Blaine, Minneapolis, St. Paul Mark S Wind miller Watertown Wolf Etter and Co Madelia, North Mankato, Westbrook

Donald H Woodard Ltd Minneapolis Edward M Zahler Stillwater 106 MISSISSIPPI

MISSISSIPPI

Alford Hartman Knight Ellis and Hirsberg Spencer & Thomas Clarksdale Jackson Emerson Stokes Elliott & Harper Arthur Andersen & Co Jackson, Meridian Jackson Ernst & Young Baird & Stallings PA Jackson Indianola Eubank & Betts Banks Finley White & Co Jackson Jackson Fountain Seymour Mosher Barfield Lindsey Gainspoletti Flowers & Assoc PA & Gladden Ltd D’Iberville, Jackson, Waveland Cleveland Franks Franks Walden & Boutwell & Company Ltd Jarrell PA Laurel, Pascagoula Tupelo Breazeale Saunders & O'Neil Ltd Gillon and Company Ltd Jackson Natchez Buckner & Buckner Haddox Reid Burkes & Calhoun Vicksburg Jackson Bullock Russell & Company Halley Patrick & Co Ltd Ridgeland Brookhaven Jack F Burke Jr Hardwick Vanstory and Sparks Hattiesburg Booneville, Corinth

Butchart Ellzey & Associates Emmett C Hennessey PA Canton Magnolia Thomas A Byrne Jr Holt & Associates PA Houston Laurel Clifford Harvey & Culumber PA Horne CPA Group PA Gulfport Grenada, Hattiesburg, Jackson, Laurel, Lucedale Crowell Thames & Hart Ltd Jackson, Magee James H Howell Olive Branch Joel B Cunningham Belzoni Allen Jackson New Albany Lawrence W Curbo Olive Branch KPMG Peat Marwick Jackson Deloitte & Touche Jackson Lefoldt & Co Biloxi, Jackson Drake-Bridgers & Company PC Port Gibson T E Lott & Co PA Columbus, Starkville Eaton Babb & Smith PA New Albany, Ripley Monte S Luffey Pass Christian MISSISSIPPI 107

Matthews Hearon & Cutrer Philip M Stevens and Jackson Associates Laurel May & Company Jackson, Vicksburg Stockwell & Company Jackson Middlebrook & Company Meridian Strohm Goddard & Hamlin Ltd Jackson Mitchell Williams & Company Greenwood Switzer Hopkins & Mange Natchez Moore & Gray Corinth Nelson W Tackett & Company Hattiesburg John W Morgan & Company Ltd Jackson Tann Brown & Russ Co Ltd Jackson John R Murphy ill Jackson Taylor Powell Wilson & Hartford PA Nail McKinney Tate and Greenwood Robinson PA Amory, New Albany, Pontotoc, Tupelo The Church Company Jackson William R Nation Jr Jackson Watkins Ward and Stafford Carthage, Columbus, Eupora, Louisville, Nicholson & Company PA Okolona, Philadelphia, Starkville, West Columbia, Hattiesburg Point Joseph A Park Whitaker Lipp & Healea Gulfport Jackson Piltz Williams La Rosa & A T Williams Co PA Philadelphia Biloxi, Ocean Springs Williams Weiss Hester & Company William H Polk & Co Jackson Batesville Williams and Pitts Poole Cunningham & Reitano PA Hernando Jackson Wilson Schloemer Redditt Pride Walker & Co Ltd & Biggs Jackson Jackson Rea Shaw Giffin & Stuart Wingate Ford & Henson PA Meridian, Waynesboro Greenwood Jerry T Rudman Young & Garrett Brookhaven Oxford Schultz Watkins & Company Yurkow Alexander and Jackson Yurkow Ltd Shearer Taylor & Co Cleveland Jackson Silas M Simmons & Company Natchez Smith Turner & Reeves PA Jackson 108 MISSOURI

MISSOURI

Adams Duke & Company PC Brown Smith Wallace North Kansas City, St. Joseph Librach & Gordon Saint Louis Alfermann Gray & Co Rolla Philip G Brumbaugh St. Louis Anders Minkler & Diehl St. Louis Thomas M Busken & Associates PC St. Louis Arthur Andersen & Co Kansas City, St. Louis Ron Callis Moberly Aselage Kiefer & Co Rolla, St. Louis Ronald L Carel PC Creve Coeur Howard W Attwood Higginsville, Warrensburg Clifton Gunderson & Co St. Joseph Baird Kurtz & Dobson Branson, Joplin, Kansas City, Springfield, George H Clymer PC St. Louis St. Louis Betty M Baker Cohen Covey and Schultz PC Rock Port, St. Joseph Springfield Baron Salsman & Company Coopers & Lybrand St. Louis Kansas City, St. Louis Terry W Bates & Associates PC Coughlin Donovan Niehaus St. Charles & Scherle PC St. Louis BDO Seidman St. Louis Crouch and Farley PC Farmington Bergman Schraier & Co St. Louis Jeffrey L Cummings St. Louis Donald R Biermann Washington Michael F Cummins St. Louis Birchier Mengwasser Martin Lall PC Curry Lenhardt & Company St. Louis St. Louis Harold C W Bohlmann & Daniel and Associates PC Company Butler, Nevada St. Louis Davis Keller & Klein Botz Deal & Co PC St. Louis St. Charles Davis Lynn & Moots PC Bounds Poger & O’Donnell Springfield St. Louis Decker & DeGood PC Boyd Franz & Stephans Springfield St. Louis Deloitte & Touche Brandvein Shapiro Kossmeyer Kansas City, St. Louis & Company St. Louis MISSOURI 109

James P Devereux Carl J Haberstroh St. Charles St. Louis Diehl Banwart Bolton Harden Cummins Moss & Jarred & Bledsoe Chtd Miller Nevada Chillicothe, Kirksville, Maryville Diel & Forguson PC Hauk Fasani Ramsey & Co PC St. Louis St. Louis Donnelly Meiners Jordan Kline PC Higdon & Hale PC Kansas City Kansas City

Louis F Drees Hillin and Clark PC Kansas City Cape Girardeau, Hayti

Egan & Mangold PC Hochschild Bloom & Company West Plains Chesterfield, Washington

Daniel T Elder & Assoc Michael A Hoelscher Clayton Washington Elliott Robinson & Company House Park & Company PC Springfield Kansas City Ernst & Young Huber Ring Helm & Co PC Kansas City, St. Louis St. Charles, St. Louis Evers & Company Humes & Barrington PC California, Jefferson City, Osage Beach St. Louis Randall C Fiene Jackson & Jackson PC Concordia Springfield Flom Lopata & Company Michael R Kelly St. Louis Neosho

French McGowen & Co PC Kerber Eck & Braeckel St. Louis Cape Girardeau, St. Louis Gasper and Company PC Leslie W Kinser St. Joseph Rogersville Gill & Gill PC Kirkpatrick Phillips & Ballwin Miller PC Branson, Springfield John W Gillum Kirksville, Unionville Kolb and Layman Cuba, Sullivan Goerss & Company PC Maryland Heights KPMG Peat Marwick Kansas City, St. Louis Grabel Schnieders & Co PC Chesterfield Kraft Miles & Tatum Poplar Bluff Grace & Company PC Florissant, St. Louis Don L Landers & Co Columbia Grant Thornton Kansas City, St. Louis Kevin J Lang Villa Ridge Gruber Tanzey & Casey PC Columbia, Mexico Larson Consulting St. Joseph 110 MISSOURI

Lockridge Constant & Conrad T A Ohlms Chillicothe, Trenton St. Charles Lofgren & Company PC Mary A Parks Kansas City St. Charles Maher Sabino Logsdon Preston and Nacy APC Hendin & Associates PC Springfield St. Louis Price Waterhouse Charles P Malone PC Kansas City, St. Louis Boonville, Columbia, Versailles Ross & Company PC Marr and Company PC St. Louis Kansas City Rubin Brown Gornstein & Co Martens & Neely PC St. Louis St. Louis Sanders Mogg & Assoc Mayer Hoffman McCann St. Joseph Kansas City Schleisman White & Edward J McCarthy Associates PC St. Louis Tarkio Robert E McGuire C J Schlosser & Company Kansas City St. Charles McKittrick Kopel & Van Dyke Schmersahl & Associates PC Kansas City St. Louis

McMillin & Company PC Schmidt & Company Springfield Blue Springs Meara King & Co Richard W Schmidt PC Kansas City Bridgeton Michaelree Rucker Larson & Schott & Van De Ven Associates PC Cape Girardeau Osage Beach Schowalter & Jabouri PC Moeller & Company PC Kansas City, St. Louis Columbia Taylor C Scott PC Moore Horton & Carlson St. Louis PC Seideman & Company Columbia, Marshall, Mexico, Sedalia Neosho Mueller Meyer Niemann PC St. Louis Peter C Sharamitaro Jr PC St. Louis Mueller Prost Purk and Willbrand David J Shively St. Louis Fulton Mustion Company PC Waynesville Sowers & Company PC Kansas City Newbold & Newbold PC St John Mersmann & Co PC Aurora Chesterfield O’Dell & Company Stone Carlie & Company Springfield St. Louis MISSOURI 111

Swink Fiehler & Hoffman PC Paul A Wuellner Sunset Hills Kansas City Leo Tivin PC Zuercher Sturhahn & Co PC North Kansas City Branson, Springfield Michael Trokey & Company PC St. Louis

Troupe Kehoe Whiteaker & Kent PC Kansas City

Troutt Beeman Norton & Kahmann PC Harrisonville Underwood & McCumber Neosho Vansandt Hawkins and Co PC Lee’s Summit Dennis J Vogler PC St. Louis Wade Stables Schanbacher & Walker PC Hannibal

Wahlquist Wahlquist & Buchanan West Plains Welsh & O’Connor PC Kansas City

William M White St. Joseph Whitlock Selim & Keehn Springfield

Williams-Keepers Columbia, Jefferson City, Mexico Melinda Wilp Ballwin Wilson Toeliner & Associates PC Marshall, Sedalia Winger & Company PC Kansas City Wolfe Nilges Nahorski PC St. Louis Wolff & Grossman PC St. Louis Woodward & Company PC Kansas City 112 MONTANA

MONTANA

George D Anderson PC Houston & Helseth PC Helena Great Falls

Anderson ZurMuehlen & Co PC Jackson Potter and Co Butte, Billings, Helena Billings, Laurel Charles Bailly & Company Janke Winchell Ehrlick & Co Billings Billings Berres & Romo Jordahl & Sliter Lewistown Kalispell Bjarko Henningsen & Associates PC Junkermier Clark Campanella Missoula, Ronan Stevens PC Great Falls, Helena, Missoula, Whitefish Blakely & Walter Livingston Bruce Knudsen Billings Allen Bloomgren & Company PC Great Falls T Wayne Koepke PC Havre Sam Boggess & Associates Billings KPMG Peat Marwick Billings CHMS PC Glasgow, Malta, Sidney, Wolf Point Loucks & Glassley Great Falls Stanley P Cornell PC Livingston Herbert J Mangis Billings Mark A Cross Shelby McElroy Kester & Smartt PC Missoula Eigeman Hanson & Company PC Kalispell, Whitefish McIntosh McCann & Associates Kalispell Elmore & Associates PC Missoula James A McNay PC Missoula Joseph Eve & Co Billings, Great Falls Jan Montanye Helena Ferro Willett & Thompson Billings Newland and Company PC Butte, Deer Lodge, Dillon Anne E Fillmore Philipsburg Delwin C Nordtvedt Glendive Galusha Higgins & Galusha Billings, Bozeman, Havre, Helena, Rudd & Company/Chartered Missoula West Yellowstone Hamilton Misfeldt & Company PC Schell Stephens Riley & Chinook, Cut Bank, Great Falls, Havre Huffine Lewistown Wayne Hintz Helena Schillinger Gohsman & Larkin Billings Holmes & Turner Bozeman MONTANA 113

Larry R Simpson PC Kalispell James L Smereck Great Falls Smith Lange & Koch PC Sidney Ellen G Solem Chinook Sorenson & Hanson Kalispell Stallard & Associates PC Miles City Jack G Stevens PC Great Falls

Summers McNea & Company PC Billings

Weber Dobson & Jensen PC Billings Hu Williamson PC Sidney Douglas Wilson & Company PC Great Falls James J Wosepka Baker 114 NEBRASKA

NEBRASKA

Arthur Andersen & Co Frankel Zacharia Nissen & Omaha Stamp Omaha Baird Kurtz & Dobson Lincoln, Omaha Ronald V Freeman Omaha Basso McClure & Goeglein Lincoln Duane J Gabriel Seward Blackman & Associates PC Omaha Graeve Garrelts & Associates PC Omaha Bland Datesman & Associates PC Grant Thornton Omaha Lincoln

Boyle Hess & Elliott PC Frances M Grimes Omaha Grand Island Buckley & Sitzman Gruntorad & Co Lincoln Lincoln Campbell & Company PC Haney Martin & Ludwig PC Omaha North Platte Clawson & Associates PC Robert G Hardin Omaha Lincoln Dana F Cole & Company Hayes and Associates Broken Bow, Grand Island, Kearney, Omaha Lincoln, Minden, North Platte, Ogallala, Kading Chesley & Woodke PC O’Neill, Ord, Scottsbluff Omaha Contryman Associates PC Grand Island, Hastings, Kearney, Kennedy and Coe Lexington McCook KPMG Peat Marwick Coopers & Lybrand Lincoln, Omaha Lincoln, Omaha Darst & Associates PC B Leonhardt PC Fairbury Omaha DeBoer & Associates Fred A Lockwood & Co PC Alliance, Chadron, Gering, Kimball Omaha Masimore & Associates Deloitte & Touche Lincoln, Omaha Omaha Dohman Akerlund & Eddy John R Matejka PC Aurora Grand Island Dutton & Associates PC McDermott & Miller PC Omaha Grand Island, Hastings, Kearney, Omaha Morrow Davies & Toelle PC Erickson & Brooks Madison, Norfolk, Pilger, West Point Fremont Nichols Rise & Company Darrell G Eskam PC South Sioux City Gering NEBRASKA 115

O’Donnell Ficenec Wills & Ferdig Omaha Ostronic & Phillips Omaha Patry & Associates PC Omaha Petersen & Associates Papillion

Patricia L Poepsel Omaha Potts & Levering PC Aurora Price Waterhouse Omaha Quick & McFarlin PC Omaha

Ramaekers McPherron & Skiles PC Me Cook, North Platte Regina Sheridan Rapier Omaha Schafer Blundell Goerke and Miller Scottsbluff Schleisman White & Associates PC Omaha Edward W Schroeder Blair Schumacher & Bruce Inc Ralston

Schroeder & Schreiner Grand Island Shonsey Almquist Kucera Maltzahn & Galloway PC Grand Island Strain Guszak & Co PC Lincoln

Trachtenbarg & Associates PC Omaha Weber & Thorson PC Omaha 116 NEVADA

NEVADA

Arthur Andersen & Co John A Gidney Ltd Las Vegas Reno Anderson Behrenz & Company Richard S Gilman Reno Las Vegas Andrus Murphy & Co Steven T Giorgione Ltd Las Vegas Las Vegas

Mark Bailey & Co Ltd Grant Thornton Reno Reno Barnard Vogler & Co Roger E Hildahl APC Carson City, Reno Reno Lance Bradford Dee E Hipwell Las Vegas Las Vegas Bradshaw Smith & Co Daniel G Kabat Las Vegas Stateline Burnett Umphress & Kilgour Kafoury Armstrong & Co Reno Carson City, Elko, Ely, Fallon, Las Vegas, Reno, Winnemucca, Yerington Campbell-Dickinson Ltd Las Vegas KPMG Peat Marwick Las Vegas Carter Ltd Las Vegas Main Gorman & Co Las Vegas Richard A Cesario PC Reno Crystal A Martin Las Vegas Conant Nelson & Conant Las Vegas McBride & Noback Ltd Las Vegas Conway Stuart & Woodbury Las Vegas McGIadrey & Pullen Las Vegas Coopers & Lybrand Las Vegas McMullen McPhee & Company Elko, Ely, Winnemucca William J Crandall Chtd Incline Village, Reno Barry S Moskowitz Las Vegas Deloitte & Touche Las Vegas, Reno Shelby M Nutton Las Vegas Draper Smart Hanseen & Associates LC Las Vegas Pangborn & Co Ltd Las Vegas, Reno Ernst & Young Reno Piercy Bowler Taylor & Kern Ltd Las Vegas Fair Anderson & Langerman Las Vegas Raben & Rosenberg Las Vegas S J Gallina & Co Reno Rife Sciarani & Co Yerington NEVADA 117

Schiemann & Machen Reno Donald M Schulz Reno Semple & Cooper Las Vegas Kathryn F Serl Las Vegas Ronald D Simpkins Reno Benjamin L Smith Pahrump Thompson & Proctor Reno Richard E Wait Reno Joseph F Zerga Ltd Las Vegas 118 NEW HAMPSHIRE

NEW HAMPSHIRE

Arthur Andersen & Co David E Howard Manchester Raymond

Dana S Beane & Company PC Lehman & Wilkinson PC Laconia Keene Dennis C Bishop PC Leone Bigelow & McDonnell PA Manchester Dover, North Conway, Wolfeboro Brewster Cobum & Ouellet & Bridge PC Wm A MacWilllam Hampton, Portsmouth Hancock F G Briggs Jr PA Malone Lard and Dirubbo PC Manchester Franklin, Laconia Colby Patterson & Co PA Mason & Rich PA Hampton Concord

David L Connors & Co PC Thomas H Moore Concord Keene Coopers & Lybrand Robert E Moses Manchester Lebanon

Deloitte & Touche Mervin D Newton PC Bedford Milford DiBenedetto & Company PA Alison Snow Perrella Hudson Manchester David J Driscoll & Company Lucy S Potter Berlin, Littleton Manchester

Raymond C Dugdale Redman PA Manchester Nashua Gerald G Dupont Herve A Riel Manchester Manchester T C Edwards & Co PC John W Riley Derry Concord Ernst & Young Santerre Heath & Company PC Manchester Milford, Nashua Feeley & Driscoll PC Saunders & Company Nashua Hanover Giordani Lortie & Carignan PA Elizabeth A Seeler Exeter, Rochester Bristol Grzelak and Company PC Smith Batchelder & Rugg Laconia Lebanon, Manchester, Portsmouth Hession & Pare PC St Pierre & Company PA Manchester Nashua Robert B Hills PA Sullivan Bille & Co Dover Salem NEW HAMPSHIRE 119

Donn R Swift New London Toscano & Ardito PC Hampton Vachon Clukay & Co PC Manchester Robert M Walsh Jr Manchester

Nathan Wechsler & Company PA Concord, Laconia 120 NEW JERSEY

NEW JERSEY

Oded Aboodi BDO Seidman Alpine Woodbridge M S Ackerman & Co Beck Villata & Co PC Fort Lee Montvale Robert H Adams Beck Weiss & Company Ocean City Edison Lawrence W Agne Janet B Bell Hoboken Chester Aliotta Fritsch & Walsh Adolph N Berman West Long Branch Paramus

James Alviggi Leonard G Birnbaum & Company West Orange Summit Amper Politziner & Mattia Bleich Glass & Cardona PC Edison, Flemington, Princeton New Brunswick Arthur Andersen & Co Bond Andiola & Company Princeton, Roseland Raritan James F Anderson Bongiovanni and Company PA Metuchen Avenel

William Angelo Jr John M Booth Clark Wayne William F Applegate Borek Stockel & Marden Madison Edison Andrew Aquilini Robert F Breining Edison New Milford Armus Harrison & Co PA Francis J Brennan Jr Mountainside Marmora Aronson & Thoma Michael E Brown Red Bank Voorhees Stanley Ashare PA Broza Block & Rubino PA East Brunswick Asbury Park William Thos Athey & Company PA Brunnquell & Mattes PA Bridgeton Clark Ball and Buckley Bugni LaBanca & Paduano Woodbury Oakhurst Stanley Balsky E H Burns PA Upper Montclair Haddonfield Baratz & Associates PA Burton & Browse Marlton Lambertville Antoinette Bauer Bush Levin & Tecosky Brick Trenton NEW JERSEY 121

Bushoven & Company Edward A Dallas Midland Park Cinnaminson Butcher Tracy & Co D’Amico Caglioti & Co PC Blairstown Pennsauken

Canterelli and Vernoia E Martin Davidoff Somerville Dayton

Carrico Associates PA DDK & Company Butler Iselin Peter A Castalde Nell Della Torre & Company PC Ridgefield Park Ridgewood Sidney A Chaplin Deloitte & Touche Plainsboro Cherry Hill, Parsippany, Princeton Bhaira M Chaudhary Demetrius & Company East Brunswick Wayne Chan H Choi Vincent De Simone Jr Fort Lee Ringwood Janet G Cilio R J DiQuollo & Co PC Belvidere Morristown Wayne R Cleven Susan L Discount Toms River Parsippany Cohen DuFour & Associates PC Dittrich & Duerr Princeton Somerville Cohen Friedman Dorman Allen M Dokovna Spector & Co PA Princeton Junction Union Dorfman Abrams Music & Co J L Cohen & Associates Ltd Glen Rock Newton Kenneth J Dornbush Cohen & Warren Fanwood Livingston Alan B Douglas J H Cohn & Company South Plainfield Lawrenceville, Roseland Drucker Math & Whitman PC Cole Roberts & Herbert North Brunswick Fort Lee Ehrenkrantz and Company Cooper Lawson and Company Roseland Mount Laurel Richard A Eisner & Company Coopers & Lybrand Florham Park Parsippany, Princeton Eller Tobin Wlosek & Braverman Cowan Gunteski & Co Elizabeth Toms River Ennis Cavuoto & Company Curchin & Company PA Englewood Cliffs, Glen Rock Red Bank Ernst & Young Cust Dori & Benick PC Hackensack, Iselin, Lyndhurst, Princeton Flemington Mario Errante PA Nutley 122 NEW JERSEY

Gabriel K Essilfie Galati and Oriel Pennsauken Toms River

Anthony Gerard Fanty Garagozzo & Ryan PA Sewell Westmont Feld Marks & Co Nicholas M Garruto Teaneck Caldwell Feldman Sablosky & Company Robert H Geer Jamesburg Princeton

Rodney E Ferguson Gikow Bierman & Talesnick Atlantic City Roseland Ferraioli Wesdyk & Cuva PA Gingras Collister Babinski & Co Pompton Lakes Fairfield

Ferraro Gensib and Wood Mark I Gittelman North Brunswick Clifton Michael C Finkelstein Goffman Kurzer Loewenstein Manalapan and Cooperstein Clifton Sidney Finkelstein PA East Brunswick Goldsmith & Platter PA West Orange Dominick Fiorenza Springfield Warren Goode Ocean Flackman Goodman & Potter PA Ridgewood Leonard A Goodman East Hanover Edward W Fliegauf Berkeley Heights Michael A Gould Westwood George P Foley Hillsdale Gramkow & Carnevale Oradell William C Foster & Co PA Paramus Grant Thornton Jersey City, Parsippany Frankel and Topche PC West Orange Green and Company Woodbridge Frazer & Company New Brunswick Greenberg & Company Springfield Fredericks and Company Wood-Ridge Jane E Groth Lawrenceville Stuart Michael Fried West Caldwell Hecht & Company Fair Lawn H William Friedman Ridgewood Gregg M Heininger Longport Peter H Friedman Kendall Park Barry R Henninger Hamburg Friedman Bressler & Co East Hanover Herman Yula Schwartz & Lagomarsino PA Frye Williams & Co Parsippany Newark NEW JERSEY 123

Hernandez Bertolino & Co PC KPMG Peat Marwick Voorhees Montvale, Princeton, Short Hills

Sanford Holzer & Company Reid L Kramer East Hanover Pennsauken Horton & Company Stanley Kramer Wayne Newark Horvath & Giacin Alex E Krasnomowitz Pennington West Caldwell

John B Hughes John T Kreitler Randolph Short Hills Edward L Hulse PC Mabel A J Lago Fairfield Elmer R D Hunter & Company La Guardia & Petrella Paramus, Princeton Fort Lee

Hutchins Laezza Farrell & Lear & Pannepacker Allison Princeton Freehold, Toms River Leff Urbach & Avraham PA IHM Inc Highland Park Cherry Hill John M Lisa Inverso & Stewart Palisades Park Marlton Lissak & Company Israelow Lipton Gillio Meyerowitz Morristown & Meltzer Union William D Lomberk Bridgeton Robert G Jeffrey Wayne Barry G Long Haddonfield Jump Bowe Holman & Co Toms River Loscalzo Associates PA Red Bank Steven N Kaplan & Company Cedar Knolls Loscalzo & Company Red Bank Kinzel McIntee & Co West Caldwell Ludwig Bulmer Seifert & Lane Hackensack Sanford Kirschenbaum & Co PA East Brunswick Luparella Florio & Ridilla Florham Park Klatzkin and Company Trenton Nicholas C Maida Chartered Trenton Knoll Peller & Co Paramus Malesardi Quackenbush Swift & Co Koerner & Koerner PA Englewood Toms River Peter V Mangone Konner and Company PC Vernon Englewood Mangum Goodwin & Co PA Kothare & Associates PC Morris Plains, Sparta Cherry Hill 124 NEW JERSEY

Ronald P Marchese Mintz Rosenfeld & Company Oradell Fairfield Marsan Associates PC Mirsky Furst Peretz PA Oradell Fort Lee Martin & Martin Moore & Fitzpatrick Cedar Knolls Marmora Martini & Martini PA Mortenson and Associates PC Vineland Cranford Mauriello Franklin & LoBrace APC George H Morton Springfield Stone Harbor Mark J Mauro Robert H Moss Somerville Maywood Mazur & Krieghbaum Murphy O’Connor & Co Beachwood Paramus McGuigan & Company PC Manuel S Newman & Company Wall West Trenton Meisel Tuteur & Lewis PC Nisivoccia & Company Roseland Newton, Randolph Mendlowitz Weitsen Olsen & Thompson PA East Brunswick Morristown Morris Merker & Co Page Weaver & Carter PA Wayne Marlton Joseph Messina Palmer & Paolini Bloomfield Cinnaminson Meyer & Venta Joseph P Paluscio Toms River, Woodstown Westfield

Frank J Meyers Perelman Hemmendinger & Pill PA Ramsey, Wayne Morristown William A Meyler PC Pinkham & Foster Middletown Linden M N Mian Polakoff Bros & Leen PA Hackensack Chatham Milgrom Galuskin Rosner Kenneth A Porkka & Company & Company PC Ridgewood Edison Portock Bye & Co PC Miller Blakeney & Co Northfield Franklin Lakes Price Waterhouse Mills & De Filippis Hackensack, Morristown, Princeton Mountain Lakes Professional Tax Services Millstein & Co PC Sicklerville Hackensack Antonia I Pugliese Howard J Mimnaugh Lyndhurst Princeton Stephen P Radics & Co Haledon NEW JERSEY 125

Ratcliffe-Lee & Leighton Schonbraun Safris Sternlieb & Co Wayne West Orange Rayfield & Licata PC Matthew S Schorr Jersey City, Livingston Teaneck Morris J Reichman Joseph R Schortz Linden Manasquan

Michael T Remus PA Schuhalter Coughlin & Suozzo Hamilton Somerville

Renzi Bernardi Suarez & Co PA Richard J Serluco & Co Collingswood Holmdel Robert R Riccardi Manherlal Champaklal Shah Fairfield Iselin Rich Baker Berman & Co Gerald A Shanker Maplewood West Orange Walter Rogers Shapiro & Weisman PA Highland Park Wall

Rose Silvestri & Alfieri PC Adrian L Shaw Princeton Medford Rosenberg Druker & Company Daniel J Sheeran PC Bridgewater, Princeton Collingswood Rosenfarb & Co Singer Wolf Mongelli PA Roseland Clifton Rosenzweig Weissman Crystal Sklar Lehner Lang & Power & Rosenzweig Livingston, Newark Edison Stephen W Skow Ross Rosenthal & Company Sewell Morristown Smolin Lupin & Co PA Rothstein Kass & Company PC West Orange Roseland Peter Snyder John Ruconich Tuckerton Morristown Sobel & Co Rudolf Cinnamon & Calafato Livingston Ocean Sorelle & Associates PC Sax Macy Fromm and Co PC Woodbury Clifton Starr Darcy & Starr PC James Scannella PC Palisades Park Toms River Benjamin M G Stein Schalick Gressman & Associates North Haledon Chartered Vineland Robert G Steinat West Allenhurst Schantz & Hauke Clark Sterling Nappen & Chavkin Livingston Frank C Schmitt Jr Medford Stesner & Associates Englishtown 126 NEW JERSEY

Stevens Fluhr & Chismar M R Weiser & Co Neptune Iselin Harry Stevenson I Weismann Associates Irvington Lyndhurst, Mount Arlington

Michael Strafford M L Welsh & Company PC Hasbrouck Heights Cherry Hill

Sturcke & Associates Charles R Wiedman Upper Montclair Bordentown Tait Weller & Baker Angela Robbs Williams Edison Maplewood Joseph Topolski Wiss & Company Maplewood Livingston Tracey Heun Brennan & Withum Smith & Brown Company PA New Brunswick, Princeton, Red Bank, Cape May Court House, Haddonfield, Somerville, Toms River Linwood Yeutter & Swartz PC Trien Rosenberg Felix Mays Landing Rosenberg Barr & Weinberg Morristown Patrick John Zacchini Freehold Tropeano & McGrady PC Watchung, Whitehouse Station Walter J Zawacki & Co Wayne Trugman & Company Zeller Weiss & Kahn Morris Plains Mountainside Angelo Tsimpedes Zerbo & McKiernan PC Caldwell Fairfield, Paramus Irwin R Ungerleider Wayne Joel Urdang Lyndhurst Vargo & Company Clifton Veltri Edwards & Co PA Englewood Cliffs Vitt & San Filippo Red Bank Wagner Sharer & Co Marlton Walsh Mulligan & Grote PC Upper Saddle River Weeks DeGraw & Company PA Fords Weiner Associates Bethlehem Township NEW MEXICO 127

NEW MEXICO

Andrew J Alderete Fierro & Fierro Albuquerque Las Cruces, Lovington Arthur Andersen & Co Lawrence W Filener Albuquerque Albuquerque Atkinson & Co Ltd Fleming Berry & Goff PA Albuquerque Farmington

Balkcom & Company PA Fowler & Company PC Albuquerque Santa Fe Barraclough & Associates PC Friesen Fritschy Santa Fe Fritschy & Overstreet Carlsbad Bender Burnett & Co PC Clovis, Portales Gordon & Hale PC Santa Fe Deanna Brady Alamogordo Nestor A Griego PA Grants Burt & Nagel Albuquerque Troy L Hays Roswell William Capels Chartered Albuquerque Henry and Ross PC Artesia Chandler & Company Farmington Hinkle & Martinez PC Albuquerque Donald G Clark PA Espanola Hoffman & Associates Albuquerque Robert L Clark Albuquerque Johnson Miller & Co PC Hobbs Clifton Gunderson & Co Albuquerque Kirkpatrick & Company Las Cruces Crowley & Associates PC Farmington KPMG Peat Marwick Albuquerque Daymon & Associates Santa Fe Kriegel & Company Ltd Las Cruces Deason Peters Stockton & Co Roswell Kubiak Coffman & Fidel PA Albuquerque Dixon Waller & Co Raton Eileen DeBuse Larson Albuquerque Emmons & Company Albuquerque Stephen E Livingston Albuquerque Erickson Allen PC Albuquerque Macias and Rivera Santa Fe Everett & Flesher PC Las Cruces Mackie Reid & Co PA Albuquerque 128 NEW MEXICO

Manganaro Roberts & Crouch PC Rogoff Diamond & Walker Carlsbad Albuquerque Robert L Mantz Benjamin F Rose III Raton Hobbs Robert S Marquez Kermit K Schauer Albuquerque Las Cruces

Ralph M Marron John P Simms Albuquerque Albuquerque McCarthy & Brunson PC Sloan & Company Albuquerque Albuquerque McGee & Associates PC Sproles Woodward LLP Farmington Artesia Meyners + Company Squire & Woodward PC Albuquerque Albuquerque Montano & Associates Virginia M K Stanley Albuquerque Albuquerque Morrow & Company Summers & Follingstad PC Deming Santa Fe Gary W Muller Tooley & Weaver PC Albuquerque Albuquerque Susan A Murashima Vaughn & Vaughn PC Santa Fe Albuquerque Frank R Murillo Wexler Bishop & Lees PC Albuquerque Albuquerque F Charles Napier R B White PC Santa Fe Albuquerque Neff & Company Dennis B Williams Albuquerque Albuquerque Roy L Nials PC Winter Accountancy PC Albuquerque Taos Palmer & Co Ralph C Youngberg Albuquerque Albuquerque Richard L Patterson Deming Phillippi Wright & Co PC Albuquerque Pulakos & Alongi Ltd Albuquerque Ritter Barr & Company Roswell Roberson Erwin Waechter & Company PC Hobbs NEW YORK 129

NEW YORK

Abbott Frenyea Russell John E Bailey & Coffey PC Lynbrook Plattsburgh Michael F Barkan Abdur-Rahim Abdullah New York Mt. Vernon, New York Mark Barrett Abrams and Company PC New York Melville Baum & Baum PC Abrams & Sprung New York New York BDO Seidman Accounting Financial and Buffalo, Mitchel Field, New York, White Tax Services PC Plains Boonville Becker & Company PC John L Accumanno New York Pleasantville Philip Beckett Adams & Becker PC Gloversville Huntington Kathleen Ann Bemus Barrie Adedeji Bemus Point Bronx Ragaa F Benjamin Albrecht Viggiano Valley Stream Zureck & Company PC Hauppauge David Berdon & Co New York Alleyne & Company PC New York Berenson & Company New York Ira J Altchek Blauvelt Berger Torquato & Davis New York Altschuler Melvoin and Glasser Satyendra S Bhatnagar New York Queens Village Elliott Alwais Biscotti Grassi & Co New York Valley Stream Anchin Block & Anchin Alan H Blecker New York Suffem Arthur Andersen & Co Blesy & Associates Melville, New York, Rochester Amherst Bonifacio S Apo Blonder Seymour Shapss Brooklyn Solomon & Co New York Frank J Artusa Rockville Centre Bloom and Company Hempstead Stanley Ashare PA New York Bollam Sheedy Torani & Co Albany Zesha Auerbach Brooklyn 130 NEW YORK

Bonadio Insero & Co Callaghan Nawrocki Rochester Huntington Station Clifford C Boncore Orley George Cameron Orchard Park New York

James R Bonerbo Robert B Carroll Yonkers North Tonawanda Thomas J Bonfiglio D Carter-Weekes PC Brooklyn Hauppauge Borek Stockel & Marden Harvey B Caspari Melville, New York, Port Chester Wheatley Heights George B Bosworth Castellano Korenberg & Co PC Huntington Station Westbury Brand Sonnenschine & Co Caswell & Associate New York Phoenix

Richard Brathwaite James B Cavole Brooklyn Rockville Centre

Jay A Brichke PC Victoria M Celia New York New Hartford Briguglio Woods & Associates Inc Garry T Center Oneonta, Sidney Albany Brinster & Bergman Cerini & Janhsen Merrick Nesconset Brock Schechter & Polakoff Cerullo & Co PC Buffalo, Williamsville New York, Tarrytown Samuel M Bronsky Alan S Chalfin Amherst New Rochelle

Raymond H Brown PC Chapman Collins Agostinelli Mount Vernon & Shaw PC Rochester W R Brown Co PC New York Arnold C Charles Jamaica Charles Brucia & Co New York Adam M Charney New York Buchbinder Tunick & Company New York Chassin Levine Rosen & Company T J Buczkowski PC Great Neck Clarence Frank Citrin Budd & Carioto PC Bayside Albany Cohen & Rosen PC Bush & Germain PC New York Syracuse Howard S Cohen John Butler Massapequa Jamaica J H Cohn & Company T M Byxbee Company New York Albany NEW YORK 131

Colabella & Company D’Arcangelo & Co Brooklyn Millbrook, Oneida, Poughkeepsie, Purchase, Rome, Utica Cole Roberts & Herbert New York Dalessio Millner & Leben New York Condon O’Meara McGinty & Donnelly Derrick Daley New York Bronx

Kevin G Conlon Davidson Fox & Company Henrietta Binghamton, North Syracuse, Syracuse

Leon Constantin & Co Davie Kaplan & Braverman PC New York Rochester Walter J Cook DDK & Company Maspeth New York

Jon A Cooke DeJoy Knauf & Blood Westfield Rochester S P Cooper & Company Deloitte & Touche New York Buffalo, Jericho, New York, Rochester, Woodbury Cooper Selvin & Strassberg Great Neck Dembo Freedman & Shutt PC Albany Coopers & Lybrand Albany, Melville, New York, Rochester, Demetrius & Company Syracuse New York Cornick Garber & Sandler Joseph A DeMilla Jr New York Ossining Peter A Corsentino Dermody Burke & Brown PC Lynbrook Auburn, Cortland, Seneca Falls, Syracuse, Utica Michael E Costa Melville Dorothy J Desbonnet Shelter Island Heights Carol Jane Cotriss Medina Desoiza & Fuoco Ridgewood Coughlin Foundotos Cullen & Danowski Michael Deutchman Port Jefferson Station Garden City Carl P Cronheim Frank DeVivo New York New York Daniel R Cuddy Diapoules & Feinstein Auburn Huntington Station R Michael Culligan Dickinson & Co Scotia Saratoga Springs D’Alba & Donovan Benedict C DiVenti Jr Williamsville Massapequa D’Ambrozio & Co Allen M Dokovna Yonkers New York 132 NEW YORK

Dopkins & Company Fecteau & Company PC Buffalo Albany Dorfman-Robbie PC Feldman Radin & Co PC Albany, Johnstown New York Parnell F Drayton Feldman & Panzarella New York Jericho Michael R Drogin PC Owen J Flanagan & Co Hicksville New York Irving Louis Duchan Henry M Fong New York New York Harriet L Earnest Robert A Ford Warwick Syracuse Edwards Williams McManus Gerald Foreman Ricciardelli & Coffey PC New York Glens Falls Jack Forgash David Ehrlich & Co New York New York Edward W Fox PC Eichen & DiMeglio Glen Head Plainview Freed Maxick Sachs & Eichler Bergsman Belonsky Murphy PC & Co Buffalo New York Marc B Freedman PC Eisenberg & Blau New York New York Friedman Alpren & Green Eisner & Lubin New York New York Friedman & Friedman Richard A Eisner & Company Floral Park New York Friedman & Moskowitz J D Elliott & Co PC New York Buffalo Frye Williams & Co Ernst & Young New York Albany, Buffalo, Melville, New York, Bernard Fuchs & Co Syracuse, White Plains Woodmere Fabrizio Radmin Buksbaum & Co Westbury George R Funaro & Co PC New York Fagliarone and Associates PC Auburn, Oswego, Syracuse, Utica Fust Charles Chambers & Harfosh Farber Blicht & Eyerman Dewitt Plainview Gabriel & Sciacca William M Farrell Syosset Binghamton Ira D Ganzfried & Company Paul A Febbraro Jr PC New York New York J R Gardner PC Watertown NEW YORK 133

Gassman Rebhun & Co PC Gray Nusbaum PC New York Rochester Gerstein Metelka Minkow & Co Stanley R Greenberg Manhasset Howard Beach Geschwind Davidson & Co Dr Guenther Grewe Baldwin Larchmont Jeffrey A Getzel & Company PC Griggs & Davidson Woodbury Plainview

Gibiser & Gibiser PC Grimaldi & Associates PC Bohemia Syracuse

John G Gilooly Grodsky Caporrino & Clifton Park Kaufman Great Neck Linda L Given Schaghticoke Charles E Groppe Thornwood Terry P Glenn Auburn Edward R Grossman Melville Gobstein Weingarten & Goldfarb Grossman Wolf & Company Lake Success New York

Goffman & Associates Grymin & Jaufmann PC Valley Stream Pittsford Alan H Goldberg & Company Margaret RM Guenoun New York New York Elliot H Goldberg PC Daniel J Guida PC Rockville Centre Central Islip, Inwood Goldman & Krinitz PC Haft & Gluckman New York New York Goldstein & Ganz PC Edward F Hacherl Great Neck Buffalo

Goldstein Golub Kessler Terrence W Haley & Company PC Forest Hills New York K Hatzistefanidis Goldstein Karlewicz & Astoria Goldstein Chestnut Ridge Hays & Company New York Steven S Goodman PC Staten Island Michael J Head PC Westfield Gould & Swanson PC Buffalo, Hamburg Hecht and Company PC New York Terrance Grant & Company Olean Kevin M Hedley Troy Grant Thornton Melville, New York Lawrence Heimowitz & Co PC New York 134 NEW YORK

Held Kranzler Friedman David B Jaffe & Pincus Monticello New York Janover Rubinrolt & Company Heveron & Heveron PC New York, Valley Stream Rochester Herman Johnson Marcus Hilton Brooklyn Bronx Johnson Mackowiak Moore & Hiltzik Schneider Ehrlich & Co Myott Great Neck Fredonia, Jamestown

Jagdese Hiralall PC Judelson Giordano & Siegel PC Freeport Middletown Kangmin Ho Kil S Jung Flushing New York Hoberman Miller & Co PC Ann Kafesjian New York New York William H Hollenbach Dwarka P KaIantry Cobleskill Forest Hills Holtz Rubenstein & Co Kane & Sabo Melville Williamsville

Hong & Co Kaplan & Schultz New York New York Paul D Horvath Lawrence J Kaplan Great Neck Woodmere Abraham I Horwitz Karabay and Tempesta PC New York New York

Kevin D Hurtgam M A Katz PC Wheatfield New York David H Iles Solomon S Kaufman PC Clinton New York Imowitz Koenig & Company Kaufman & Co PC New York Long Island City Kenneth Irby C William Kehn Flushing Troy Edward Isaacs & Company Thomas Francis Kelley New York New York Israeloff Trattner & Co PC Philip C Kempisty PC Hauppauge, New York, Valley Stream New York Ives & Sultan Michael J Keoghan PC Woodbury Syracuse Jacobs Evall Hirson & Jeffrey T Kilburn Blumenfeld Glens Falls New York John F Killian Debra Anne Jacoby Forest Hills Franklin Square NEW YORK 135

James Wonkyo Kim Kenneth Leventhal & Company New York New York F T Kleiger and Company Ira A Levine New York Valhalla Kofler Levenstein Romanotto Levine Mandelbaum Nelder Wohl & Co PC New York Rockville Centre Levitan & Yegidis Michael M Kolinsky PC Middletown New York Libero & Kappel KPMG Peat Marwick Westbury Albany, Buffalo, Long Island, New York, Syracuse, Rochester Jack M Lieberman PC New York Kump Associates PC Glendale Lilling & Company Great Neck Kustal & Ferber PC New York Linder & Linder Massapequa Kutzin & Glazer Melville Lipner Gordon & Co Great Neck, New York Lackmeyer Blanchfield & Kober PC Lipsky Goodkin & Co PC Hauppauge New York Steven F Landau James P Lisanti New York Woodhaven Stuart G Lang PC Lloyd and Company PC Valley Stream Jamestown Jeffrey T Latman & Co PC Roger H Locks Mitchel Field New York Lazar Levine & Company Loeb & Troper New York New York Lazar DeThomasis & Co Lopez Edwards Frank & Co Mineola New York, Valley Stream Kevin Keun Soo Lee David J Lord New York Dix Hills Ui Jin Lee Lucker Kennedy & Felmeden New York Buffalo Gregory Leighton Lumsden & McCormick Bronx Buffalo, Lockport Paul H Lenok Gregory H Lurie New Rochelle, New York Albany James E Leonard Lutz Cichy Selig & Zeronda Endicott Albany, Gloversville David Edward Le Sueur James Finley Madison New York Coram Maggio & Salmin Rochester 136 NEW YORK

Eugene D Mahaney Marc Memoli Williamsville White Plains Philip J Mahar PC Jay M Menachem Schenectady New York Mahoney Cohen & Company PC Mendlowitz Weitsen New York New York Shashi Bhushan Malik Mengel Metzger Barr & Co Baldwin Elmira, Rochester

Ivin Mann Philip J Messing New York White Plains John Mansfield Donal A Meyers Commack Mount Kisco Marcum & Kliegman Michael & Adest PC Syosset New York Carl S Marcus Miller and Company PC Yorktown Heights New York Margolin Winer & Evens Miller Blakeney & Co Garden City Hastings-on-Hudson, New York

Marinan & Young Miller Ellin & Company New York New York Markowitz Preische & Stevens PC Jesse W Miller Jr East Hampton Syracuse Marks Shron & Company Milligan Muller Chambellan Great Neck & Berger Glen Cove, Manhasset, Medford Laura R Marsh Commack Millstein & Co PC Middletown Marshall Granger & Company PC Mamaroneck Ben E Min New York Martin & Martin New York Mincone Capraro & Centofranchi PC Charles L Marvin and Company PC South Huntington Albany, Schenectady Mitchell Titus & Co Khozem Master New York Hicksville Moore Stephens Alfred H Maurer Jr New York Scotia Morgenstern & Alexander Maybruch & Co New York Suffem Most Horowitz & Company Thomas L McDonald New York Williamsville Sheila A Mulhearn McGIadrey & Pullen New York Jericho, New York Mungillo & McGinnis PC Meaden & Moore Inc Avon, Batavia New York NEW YORK 137

Murphy O’Connor & Co Martin H Pearl & Co New York New York Frank J Murray Jeff R Pearlman Westbury New City, New York Myer Greene & Degge Perelson Johnson & Rones PC New Rochelle, Pearl River New York Dhanpaul Naraine Perl & Asch PC Queens Village Purchase Toni C Nickel Peters & Welsh West Islip Carle Place Antonio Notaris PC Phillips Gold and Company New York New York Raymond M Nowicki H L Picard PC Buffalo New York Nugent & Haeussler PC Pilotti & Company Newburgh Ardsley Nussbaum Yates & Wolpow PC Pirrone Accounting PC Melville Orchard Park Kevin J O’Connor Arthur Place & Company PC Highland Mills Albany

O’Neill & Wood Plateis Pryba & Tobin PC Patchogue Albany

Jens A Olsen Poillucci & Kahan PC New York Floral Park Henry Osman H S Pomerantz & Company New York New York Lesley E Padmore Pontbriand & Stein PC Brooklyn Mount Kisco Dennis C Palmiter Conway Porter PC Rochester Buffalo Paneth Haber & Zimmerman Postgate Perry Pink & Semmler New York Rochester Pangia & Company PC Povol Scott & Company Poughkeepsie Lake Success Pannell Kerr Forster PC Price Waterhouse New York Buffalo, Jericho, New York, Rochester, Syracuse Amanda Sue Parker Perry Proto & Loskey Olean, Wellsville Pasquale & Bowers Norwich, Syracuse Pustorino Puglisi & Co PC New York Sabato C Patrizio Queens Village Putterman Rush & Shapiro New York Patrusky Mintz & Semel Jericho, New York 138 NEW YORK

Linda Rader Rosenfarb & Co Buffalo New York Raich Ende Malter Lerner & David C Rosenzweig PC Company New York East Meadow Rotenberg & Co Raines & Fischer Rochester New York Leo H Rothstein John Frank Raspante Hicksville Brooklyn Roy Cole & Speranza Rayfield & Licata PC Astoria New York Nicholas M Russo Rebadow & Buffington PC Hopewell Junction Amherst Sabino & McIntyre Reich & Reich PC Port Washington Mineola Salibello & Broder Reisman Schwartz & Associates New York New York, Staten Island Salsbury and Sentz Stanley M Renkas East Greenbush Brooklyn Saltzer Lassar & Company Mayer Rispler & Company PC New York Brooklyn Sarinsky Josephson & Co PC Robbins Greene Horowitz Lester New York & Company Massapequa, New York, Newburgh Scarano & Lipton PC Garden City Steven Robbins Gary G Schack New Rochelle Commack Stewart W Robinson New York Harry Schall New York Paul C Roberts Pleasantville Irving D Schlanger New York Rogoff & Company PC New York Stephen R Schmitz Rochester Romer and Company West Seneca Seymour Schneidman & Associates Ronder Kimball and DeCicco PC New York Kingston Schnitzer & Kondub Rose and Haar Eastchester Great Neck Michael Schreiber Rosenberg Neuwirth & Kuchner New York New York Michael David Schulman PC Paul Rosenberg Central Valley New York Schunk Wilson & Company PC Seymour Rosenbluth Buffalo Riverdale NEW YORK 139

Schwaeber Sloane Schulman Richard B Soscia PC &Co PC Nanuet Great Neck Spar & Boyer Schwartz and Company Dobbs Ferry New York Sperduto Spector & Company PC Sciarabba Walker & Co New York, Portchester Ithaca Sperry Cuono Holgate & Seligson & Giannattasio Churchill PC North White Plains Catskill, Hudson, Hunter, Lake Katrine Serra & McGrath Staff Maikels & Ciampino PC Westbury Albany Naveen Shah & Co PC Starr & Company Albertson Great Neck Shanholt Glassman Hoffman Stavisky Knittie Isaacs & Dichek PC Klein & Co PC New York New York, Valley Stream Steinberg Steckler & Picciurro PC Shapiro & Bress PC New York Rockville Centre Eric Stern PC Shapiro & Goldberg PC New York Mineola Kive I Strickoff PC Sheehan & Company PC Merrick Brightwaters, New York Michael T Studer PC Sheft Kahn & Company Rockville Centre Garden City Stulmaker Kohn & Bailly Shulman Jacobson & Co Albany New York Leslie Sufrin & Company PC Silberdick & Peritz New York Great Neck Michael R Sullivan PC Silverman and Mordfin Mineola Great Neck C F Suppa PC Alan P Sisenwein Lynbrook White Plains Timothy J Sweeney Sklar Lehner Lang & Power Cobleskill Livingston Tabb Conigliaro & McGann PC Carolyn D Slawski New York Islandia Tait Weller & Baker Martin Smilowitz New York Malverne Tardino & Tardino Clark W Smith PC New York Fairport Telling & Potter PC Stephen I Soble & Co Lake Placid, Plattsburgh, Ticonderoga New York Lisa Terry Michael J Songin Port Washington Buffalo 140 NEW YORK

Edward I Thomashow Weinaug Benson Buffamante Valley Stream & Whipple PC Jamestown, Olean Thompson & Company PC Brooklyn Weiner Associates New York Les S Thompson & Co New York Weinick Sanders & Co New York J Michael Tobin Plattsburgh Kenneth M Weinstein Tonawanda Frederick S Todman & Co New York M R Weiser & Co New York Stanley Topper Rockville Centre Weissbarth Altman & Michaelson Trien Rosenberg Felix New York, Rye Rosenberg Barr & Weinberg New York Weissman and Rudnitsky New York Urbach Kahn & Werlin PC Albany, Glens Falls, New York, Frank P Weisz Poughkeepsie Hauppauge Tilak K Vadehra Eric L Weston New York Westbury Vanacore De Benedictus Wheeler Wottitz & Pagan Di Govanni & Weddell Hawthorne Newburgh John R White Albert M Vanasco PC Setauket Garden City Wiener Frushtick and Straub PC James W Vanstrom New York Falconer Wiggle and Company Vargas & Ghigliotty PC Amherst New City Wilson & Stark PC R Sherwood Veith Cohoes Cobleskill Wlodinguer Erk & Chanzis Vollmer & Company New York Vernon Wilfred Wyler & Company PC Conrad H Waldron PC New York Brooklyn Dennis P Wymer Walsh Morga & Company PC Olean Canandaigua Yohalem Gillman & Company Walsh Mulligan & Grote PC New York Floral Park Arthur Yorkes & Company Michael A Walter New York New York Byron Zabusky Watson Rice Hadnott New York Thompkins & Cruz PC New York D Zaidman PC Great Neck NEW YORK 141

Zorfas & Sanders PC New York Zucker & Shernicoff New York Zucker & Zucker PC Hicksville, New York 142 NORTH CAROLINA

NORTH CAROLINA

A T Allen & Company Daniel and Company Raleigh Charlotte, Winston-Salem Arthur Andersen & Co Daniel Taylor Carrick and Charlotte, Greensboro, Raleigh Co PC Lexington, Tryon Austin Falls & Yandle Charlotte, Concord Davenport Marvin Joyce & Co Burlington, Greensboro, Sanford Gerald M Baggish PA Hendersonville Dellinger & Deese Charlotte James F Baker PA Raeford Deloitte & Touche Charlotte, Hickory, Raleigh, Southern BDO Seidman Pines, Winston-Salem Charlotte, Greensboro, High Point Dixon Odom & Co Beck Lindsey & Company Charlotte, Greensboro, High Point, Charlotte Raleigh, Rockingham, Salisbury, Sanford, Bitter Killian Cole & Southern Pines, Thomasville, Marshall PA Winston-Salem Asheville S Preston Douglas & Associates Brock Padgett & Chandler Elizabethtown, Lumberton, Whiteville Shallotte, Southport, Wilmington Edwards & Falls Browne Keller & Associates PA Winston-Salem Kings Mountain Ernst & Young Buck & Lanvermeier PA Charlotte, Greensboro, Raleigh, Jacksonville Winston-Salem Charles I Bunn Jr Fisher & Company Raleigh, Smithfield Cary, Wilmington Cannon & Company Walter M Fulp III PA Winston-Salem Lexington Cherry Bekaert & Holland Georgetta H Gannon Asheboro, Charlotte, Fayetteville, Asheville Gastonia, Greensboro, Reidsville Garrett and Davenport PC Clinebelle Miller & Co PA Durham, Raleigh Raleigh D E Gatewood and Company Cobb and Brown PA Raleigh, Winston-Salem Graham Gatewood Hughey and Company Jane Woodard Cooke Winston-Salem Wilmington Gibson Crouse & Co PA Coopers & Lybrand Winston-Salem Charlotte, Raleigh Gilliam Coble & Moser Crisp Hughes & Co Burlington Asheville, Boone, Burnsville, Sylva Gleiberman Spears & Shepherd PA Charlotte NORTH CAROLINA 143

John Winfield Graham III Jeffrey K Kerr Fayetteville Charlotte Greer & Walker Carol L King Charlotte Asheville Gregg & Company KPMG Peat Marwick Asheville Charlotte, Greensboro, Raleigh Rhonda L Gregory Langdon & Company Hertford Gamer

Hansen Johnson & Associates PA Lanier Whaley & Company Hendersonville Wilmington Harper Wiggins & Co William D Largen PC Raleigh Mount Airy Haynes Strand Henry and Leeper Hilliard Laughlin & Kean Company Greensboro Greensboro, Mount Airy Anne Nelson Loeb Jack A Heil Chapel Hill Charlotte Lowdermilk Church & Eaton Hemric & Yale Morganton North Wilkesboro Lynch & Howard Kay Keys Herndon Raleigh Boone James R Malton H P Higgins Winston-Salem Winston-Salem Martinson Newton & Co Travis J Hill Charlotte Clayton James Mason PC Hobbs Crossley & Blacka PA Charlotte Charlotte McArthur & Company PA Holden Moss Knott Clark Charlotte & Taylor PA Eden, Henderson, Oxford, Warrenton McGIadrey & Pullen Charlotte, Greensboro, Greenville, H Alexander Holmes Hickory, Morehead City, New Bern, Raleigh Raleigh, Rocky Mount, Shelby, Wilmington, Winston-Salem Hunter & Hunter PA Charlotte McKee Accounting Services PA Cary Hutchins Allen & Company Avon, Nags Head Jesse J McKinney Forest City Brent James PA Raleigh W Davis Milligan Shallotte Jenkins Davidson Holland & Co Hickory Mills & Cavender Wallace Johnson & Mixon PA Charlotte Moore McIntyre and Company Wilmington Johnson Price & Sprinkle PA Asheville, Marion 144 NORTH CAROLINA

Michael E Moore David M Robinson PC Charlotte Huntersville Alan E Nations Earl C Roller Winston-Salem Matthews

Newby & Streck Root Wilkerson Woods & Co Greensboro Greensboro, Winston-Salem Nunn Brashear & Company PA J G Rosenfeld PC Goldsboro Statesville

Alexandra Ong James A Ross III Winston-Salem Wilmington

Pace & Pope PA Scharf Pera & Co New Bem Charlotte W Frankie Page Jr Inc Sharrard McGee & Co PA Pinehurst Greensboro, High Point Walter H Paramore Jr F Foster Shriner PA New Bem Asheville Pegram & Hunt 0 Glenn Spell III Charlotte Chapel Hill Perry & Perry Stancil & Company Concord Raleigh Theodore E Peterson Jr William L Stark & Co Charlotte Henderson Pittard Perry & Crone Inc Still & Company Ahoskie, Belhaven, Goldsboro, Charlotte Greenville, La Grange, New Bem, Strand Skees Jones & Company Plymouth, Rockingham, Williamston, Asheboro, Greensboro, Mount Airy, Wilmington, Wilson Reidsville Pittman Price & Co Sykes & Company PA Fayetteville, Goldsboro, Havelock, Red Edenton, Elizabeth City Springs Charles Gregory Porter Roger M Taylor PA Winston-Salem Greensboro Thompson Price & Co PA Potter & Company PA Whiteville Concord, Monroe Tinsley & Terry PA Praigg & Praigg PA Charlotte Durham, Hillsborough Turlington and Company Price Waterhouse Lexington Charlotte, Durham, Raleigh, Winston-Salem Jan S Vandiver Kernersville Privette & Associates Zebulon Wagner Noble & Company Charlotte Reznick Fedder & Silverman PC Charlotte Watts & Scobie Raleigh Robert C Ritch Jacksonville NORTH CAROLINA 145

Whisnant & Co Hickory

Morris R Wilder Rocky Mount

Williams Overman Pierce & Company Greensboro. Raleigh Donald W Wilson PA Roxboro

Richard Clay Wooldridge Greensboro Chester D Zum Brunnen Salisbury 146 NORTH DAKOTA

NORTH DAKOTA

Charles Bailly & Company Bismarck, Fargo Brady Martz & Associates PC Bismarck, Grand Forks, Minot Gregory K Cleveland & Company Bismarck Drees Riskey & Vallager Ltd Grand Forks Eide Helmeke & Co Bismarck, Fargo, Minot Feldmann & Associates Minot Flebiger Swanson West & Co Fargo

Gould & Furuseth Williston Raynold A Hoganson Fargo J D & Associates Ltd Fargo John Power Bismarck

H James Reiten Petersburg Thomas R Ribb Dickinson Schauer and Associates PC Jamestown Storhaug Bismarck W W Weispfenning Ltd Devils Lake, Jamestown, LaMoure, Oakes Widmer Roel & Co Ltd Fargo James J Wosepka Beach Zine Hoover and Voller PC Williston OHIO 147

OHIO

Alex West & Company Bernhardt & Associates Inc Cincinnati Cincinnati

William P Ambrose Bick Fredman & Co Wadsworth Cleveland, Columbus Arthur Andersen & Co Billhimer Humpal & Jones Co Cincinnati, Cleveland, Columbus, Medina Dayton, Toledo Bleckner & Company Andersen Metzger & Company PC Toledo Warren William E Bletso Anderson Vogt & Co Youngstown Warren Bolon Hart & Buehler Inc L David Angel Columbus Columbus, West Jefferson Sam E Brackman Jr Anness Gerlach & Williams Inc Jackson Youngstown Brady Ware & Schoenfeld Inc Arena & Harrison Inc Dayton Columbus James A Brickweg S R Arner & Co West Worthington Canton Brickweg & Griffiths Inc Aronowitz Chaiken & Hardesty Cincinnati Cincinnati Bruner Cox Baden & Linden Akron, Canton Cleveland Buckingham & Associates Inc Ball & Associates Inc Findlay Solon Burke & Co Barna Kowall & Company Cincinnati Independence Louis Buschle & Associates Inc Barnes Dennig & Co Cincinnati Cincinnati Canter Garland & Schellhorn Inc Barnes Wendling Cook & Girard O’Connor Inc Cleveland, Elyria Card Palmer Sibbison & Co Cleveland, Westlake Barnthouse & Barnthouse Inc Hamilton M E Carrocce and Company Boardman Battelle & Battelle Dayton M V Casper & Co Canton Berge & Company Cincinnati Ciulla Stephens & Co Parma Heights Berkman Stafman & Company Cleveland, Warren Ciuni & Panichi Inc Beachwood, Columbus 148 OHIO

Clark Schaefer Hackett & Co Dull Ault Henderson & Co Cincinnati, Columbus, Dayton, Celina, Greenville Middletown, Springfield David C Dye Clifton Gunderson & Co Mechanicsburg Cleveland Economou & Flood PC J D Cloud & Co West Chester Cincinnati Ernst & Young Cohen & Company Akron, Canton, Cincinnati, Cleveland, Akron, Cleveland, Lorain County, Columbus, Dayton, Toledo Youngstown E S Evans and Company Collins Company Lima Wadsworth Financial Consulting Associates Condit & Associates Holland Westerville Flagel Huber Flagel & Co Cook and Samsa Cincinnati, Dayton Wooster Foxx & Company Coopers & Lybrand Cincinnati Akron, Cincinnati, Cleveland, Columbus, Dayton Frank Seringer & Chaney Inc Amherst, Ashland, Galion, Wooster Corbets & Associates Inc Solon Frauenthal & Associates Co Cleveland Crowe Chizek & Co Columbus A S Fricano & Co East Liverpool, East Palestine, Salem Davis & Company Inc Parma Heights Mark E Gammons & Associates Rocky River Joseph Decosimo and Company Cincinnati Gans Riddle and Associates Inc Dayton Craig George Dekany Toledo Gates Kitze & Co Inc Dayton Deloitte & Touche Akron, Cincinnati, Cleveland, Columbus, Goffena & Baker Dayton, Toledo Hamilton John E Dexter Jr Gomersall & Chester Dayton Westlake John F Dickey & Co Gorsek & Co Fairfield Medina Dilley & Moore Inc Grant Thornton Cambridge Cincinnati, Cleveland Dohner Louis & Stephens Inc Robert H Gray Inc Dayton Rocky River D L Donohoo & Co Grear & Company Batavia Cincinnati Donovan Donohoo Jr and Company Greene & Wallace Inc Milford Columbus OHIO 149

Groner Boyle & Quillin Jackson Rolfes Spurgeon & Co Columbus Cincinnati Guillermo C Guinigundo Alan V Januzzi Fairfield Lorain

R J Hagan & Associates Inc Kevin Johnson & Associates Inc Columbus Independence Hall Kistler & Company Kamphaus Henning & Hood Inc Canton Cincinnati

D L Hausman & Co Karns Umbach & Reimer Inc Beachwood Hamilton

Hausser + Taylor, Knox and Knox Canton, Cleveland, Columbus, Elyria Orrville Heiber Green & Company Sue E Kockentiet Independence Columbus Heinick Apple & Co Kopperman & Wolf Co Akron Cleveland Heiser & Jesko KPMG Peat Marwick Willoughby Akron, Canton, Cincinnati, Cleveland, Columbus, Dayton, Toledo Renee Kehres Heitkamp Diamond Krouse Kern & Co Inc Bryan, Swanton Douglas L Henness Tipp City Landaker Kramer & Sagona Inc Westerville Hill Barth & King Inc Alliance, Boardman, Salem, Warren, Kenneth Leventhal & Company Youngstown Columbus Hobe & Lucas Deborah H Levy Independence Columbus Hoicowitz & Hoicowltz Lewandowski Zalick & Company Pepper Pike Cleveland, Medina Holbrook Manter Nichols & Rogers James Carl Lewis Columbus, Marion, Marysville Hamilton Holt Hendel & Associates Bradley E Limbert Toledo Lewisburg Howard & Nunn Inc Long & Wilson Inc Cincinnati Wooster Howard Wershbale & Co Donald E Long Cleveland Cleveland James Philip Huneke Longanbach Giusti & Cincinnati Associates Inc Columbus Jennifer S Hunter London Gary R Longbottom Tallmadge Robert A Irwin Columbus 150 OHIO

Lublin Sussman Rosenberg Modie & Associates and Damrauer Canton Toledo Teffan L Moler Inc Lytkowski & Pease Inc Dayton Cleveland Monnier & Co Mahle Wack Zaldain & Co Sidney Miamisburg William B Morand Malitz & Weinstein Co Loveland Cleveland Bonnie E Morris Malloy-McFall Consulting Columbus Hudson Murphy Kontras Brickey & Co Peter E Mapes Dublin Youngstown Nachtrab Cousino O’Neil Martinelli & Company Treuhaft & Co Columbus Dublin, Sylvania Owen E McCafferty Inc James T Nash North Olmsted McConnelsville McCrate Delaet & Co Nickles Zorn & Assoc Inc Celina, Sidney Sandusky

McCurdy & Associates Inc Norman Jones Enlow & Co Westlake Dublin, Lancaster, Reynoldsburg, Zanesville McIntosh & Company Inc Mentor Robert P O’Hanlon Grove City McLain Hill Rugg & Associates Inc Lancaster, Logan, New Lexington, Oles Kirch & Associates Zanesville Columbus McManamon Gilbert & Doeringer Packer Thomas & Co Rocky River Cleveland, Youngstown, Warren Meaden & Moore Inc John C Patterson & Company Cleveland, Dublin, Wooster Troy Mellott & Mellott Pecsok Rea & Demarch I Cincinnati Cleveland Mesarvey Russell & Co Norman R Perkins & Co Inc Columbus, Springfield Vandalia Messmer & Associates Picardini and Associates Cincinnati Mentor Larry K Middleton Plante & Moran Batavia Beachwood Murray Mika Inc Pouss Mains & Co Galena Strongsville James W Minnery Price Waterhouse Independence Cincinnati, Cleveland, Columbus, Dayton, Springdale, Toledo Gary Mitro Cincinnati OHIO 151

Prijatel & Koss Seikel Koly & Co Inc Willoughby Hills Akron Pry CPA Services Inc David E Severson Findlay Lakewood Rea & Associates Inc Lewis Shane Cambridge, Coshocton, Dublin, Lima, Cincinnati Medina, Millersburg, New Philadelphia Sheridan Barton Vasko & Co Reeb MacLaren & Steedman Inc Columbus Dublin Scott S Shields Reynolds & Co Akron Portsmouth Shoemaker Gaffney & Company Chester M Rhoades Cincinnati Kettering Shriver & Co PSC Farald L Riegel & Co Inc Cincinnati Dayton Robert L Sicking & Co Rippe & Kingston Co PSC Cincinnati Cincinnati Skoda Minotti Reeves & Co Inc Robb Dixon Francis Davis Mayfield Village Oneson & Co Hebron Joseph A Smith & Co Inc Cincinnati Michael A Rolf Cincinnati Smith Payne & Co Norwalk, Sandusky Mary L Rossi Cleveland Heights S R Snodgrass A C Ashtabula, Mentor Rowland & Associates Inc Cleveland Spaeth & Batterberry Cincinnati Saltz Shamis & Goldfarb Inc Akron, Solon Jim L Spreng Associates Canton Sander Shifman and Brannick Columbus, Dayton, Springfield Bryan William Stephens Cincinnati Scheffler Scherer CPA Group Inc Circleville, Lancaster, Newark Jeffrey D Stewart & Co Cincinnati Schmidt & Associates Inc Columbus Steyer & Co Defiance Lawrence E Schneider & Co Cleveland Steyer Huber & Associates Archbold, Defiance, Van Wert Schneider Downs & Co Inc Columbus Stout and Duncan Inc Dayton Schoonover Boyer Gettman & Associates Strausbaugh & Wetzei Inc Columbus Columbus Schroedel Scullin & Bestic Inc Sturcke & Associates Canfield Cincinnati Sussman & Associates Inc Wadsworth 152 OHIO

Sustin Bartel & Co James H Zeier Cleveland Bexley Swallen Lawhun & Co Akron, Canton, Massillon Mark A Tallman Cincinnati David R Tantlinger Jr North Royalton

Tax Strategy Associates-CPAs Inc Cleveland

Taylor Applegate Hughes & Associates Springfield Robert F Uhrig Company Cincinnati William Vaughan Company Maumee Charles P Vonderhaar Cincinnati

Von Lehman & Company Cincinnati

Walthall and Drake Cleveland David C Washburn Columbus Watson Rice Hadnott Thompkins & Cruz PC Cleveland Weber & Company Sylvania Paul Weiner & Associates Cleveland Whalen and Company Columbus Wilson Shannon & Snow Inc Newark Wittenauer Fott Tissot Lipkin & Company Akron Wright Richardson & Co Inc East Cleveland Yuskewich CPA Group Columbus OKLAHOMA 153

OKLAHOMA

Amend Smith & Co PC Glenn Elliott & Associates Inc Oklahoma City Tulsa Arthur Andersen & Co Elliott Bailey & Amon Norman, Oklahoma City, Tulsa Tulsa J A Aneshansley Elmer and Associates Inc Clinton Edmond

Atherton & Soucek Emmons & Hartog Tulsa Tulsa Baird Kurtz & Dobson Engelbach Roberts & Co Enid, Tulsa Oklahoma City

Randy Douglas Blankinship John A Eriksson Oklahoma City Bixby Blubaugh & Campbell Inc Ernst & Young Altus, Enid Oklahoma City, Tulsa James Donald Brawner James P Feigel Tulsa Tulsa Briscoe Robinson Co Finley & Cook Tulsa Shawnee Bryan Little & Hampton Inc PC Patricia B Flinn Bartlesville, Ponca City Norman Call Barrick Ethridge Webb & Co Grant Thornton Cushing, Drumright, Pawnee, Perry, Oklahoma City Stillwater Gray & Company PC Cochran & Associates Inc Norman Shawnee Gray & Northcutt Inc Cole & Reed PC Oklahoma City Oklahoma City Greenwell & Hall Inc Collins Butler & Co Oklahoma City Enid Guest & Company PC Coopers & Lybrand Tulsa Oklahoma City, Tulsa Hale and Meier Inc Cross and Robinson APC Oklahoma City Tulsa Hammert Bolka & Mikysa Steven F Cundiff Inc Oklahoma City Stillwater Heatherington & Fields Deloitte & Touche Tulsa Oklahoma City, Tulsa Horne & Company PC Charles D Dennis Ada, Seminole Tulsa Hulme Rahhal & Co Inc Michael W Dickinson Inc Ardmore Ardmore 154 OKLAHOMA

Jarrett Smith Randall Brownlee Donehue Tulsa &Co PC Enid Baxter Johnson Jr Inc Oklahoma City Eugene P Reding Inc Ardmore Benita H Johnson Stillwater Regier Carr & Monroe Tulsa Joe B Jones Bartlesville J Kristen Reich Oklahoma City Kennedy and Coe Alva Harold L Russell Oklahoma City KPMG Peat Marwick Oklahoma City, Tulsa Stephen H Sanders Inc Shawnee, Tulsa Jay E Lee Atoka Sartain Fischbein & Co Tulsa Luton & Co Oklahoma City Stanfield & O’Dell PC Lawton, Tulsa Magee Rausch & Shelton Tulsa Frank P Stephens Wagoner Larry Martin Purcell Stotts Barclay Pettus Moore Whipple & Dugan Inc Mayberry & Co Bartlesville, Tulsa Sapulpa Sullivan & Associates Inc Lyle McGowan Tulsa Tulsa Talbot & Company PC Nancy M McIntosh Inc Oklahoma City Eufaula David O Tate Bill Mitts Inc Mangum Oklahoma City Thomas & Company Inc David W Morley PC Tulsa Enid Tullius Taylor Sartain & Sartain Marvin Morse Inc Tulsa Tulsa Charles Turney Murrell Hall McIntosh & Co PC Duncan Moore, Norman, Oklahoma City Earl Walters Muskrat & Duncan Inc Tulsa Broken Arrow Wilson Knoles & Associates Inc Naifeh Weikel & Rouse Tulsa Tulsa Kimberly Jo Wilson Olson & Potter Enid Oklahoma City Wilson Resources Inc Price Bednar Tulsa Bartleville, Oklahoma City, Tulsa Wyatt & Company Inc Price Waterhouse Tulsa Oklahoma City OREGON 155

OREGON

Aldrich Kilbride & Tatone DeLap White & Raish Lake Oswego, Salem Lake Oswego Alten Sakai & Company Deloitte & Touche Portland Portland Arthur Andersen & Co DiLorenzo Hess & Company PC Portland Beaverton

Barnett Dennis & Moro Donaca Battleson Kerkoch & Co Hermiston Bend Beemer Johnson Smith & Co Duncan & Doremus Portland Eugene Kathleen L Bernards James A Elliott Mc Minnville Lake Oswego Bingham and Bingham Erickson & Irvine Baker Portland Blumhagen & Co PC Eveson Snyder Lincoln Portland Seydel & Lewis La Grande Boldt Carlisle & Smith Salem, Stayton Faler Grove & Mueller PC Albany, Salem Bottaini Gallucci & O’Hanlon PC Fellner & Kuhn PC Portland Portland Richard W Brewster Ford Black & Co PC Medford Portland

John S Buries Geffen Mesher & Company PC Coos Bay Portland J Ellen Burson Gerald V Gerritz Jr Beaverton Portland Butcher Shook & Associates PC Brent F Goodfellow PC Portland Beaverton R Thomas Butler Grant Thornton Ontario Portland Byers Neumayer & Bradford PC Green & Green The Dalles Pendleton David Christensen Guyer Lindley & Bailey PC Portland Baker City Lisa ScIan Cooper Richard C Hall Ashland Portland Coopers & Lybrand Jess A Hamby Eugene, Portland Hillsboro Jerry J Davis PC John H Hancock Gresham Salem 156 OREGON

Steven E Hanscam Maginnis & Carey Sweet Home Portland

Hansen Hunter & Kibbee PC Joseph F Markunas Portland Portland Jeffrey Michael Harding Marshall and Storms Lebanon Albany Heaton & Company PC McDonald/Jacobs/Marks/Johnson Forest Grove &Co PC Portland Jaan Heinsoo Salem Dennis W McKenna Bend Richard M Hendrick PC Corvallis John I Mickelsen Portland James E Houle Pendleton Morrison Fife & Jenson Pendleton A E Hudspeth & Company PC Portland Moss Adams Beaverton, Eugene, Portland Isler & Co Eugene, Klamath Falls, Medford, Portland Gary A Moss Philomath Ivey Jacobson & Stone Lake Oswego Napier and Company Tigard Jones & Company PC Portland Nelson Harrigan Fladwood & Co Bend, Madras, Redmond Jones & Roth PC Eugene, Forest Grove, Hillsboro, Neuner & Davidson Springfield Roseburg Kate L Jones Dennis W Newberry Eugene Grants Pass Ray Jordan Nichol Hoots Weyant & Baker PC Portland Salem Kernutt Stokes Brandt & Co Niemi Holland & Scott Eugene Forest Grove Kohnen Larson and Company PC Nixon Abbey & Company PC Eugene Sherwood Kosmatka Donnelly & Co O’Donnell & Associates PC Medford Portland KPMG Peat Marwick Oster Professional Group PC Portland Bums, John Day Kenneth Kuhns & Co Joseph W Pai Salem Portland Lang Cohen Rosenblum & Co Paul & Company PC Portland Portland

Richard W Little Jr PC Perkins & Company PC Redmond Portland OREGON 157

Perrin McMillan and Miller Tullis Grigg & Hytrek PC Portland Ontario

Donald L Phillips Venne & Company Salem Portland

Michael L Piels Julie Want Medford Newberg Janice S Poehner PC George R Weber PC Ashland Portland Price Koontz & Davies PC Leslie Whitworth Albany Portland Price Waterhouse Yergen and Meyer Portland Astoria, Coos Bay, Eugene, Medford, Pendleton, Portland Flavia no D Reyes Milwaukie Zirkle Long & Trigueiro Eugene Curtis Robertson Medford Larry D Rogers Medford Rooper Onstott & Broehl PC The Dalles Richard B Running PC Albany Russell PC Eugene

Rusth & Spires Klamath Falls Scribner & Scribner Portland James R Siddle Junction City

Nancy L Sikora Roseburg Solin & Associates PC Eugene Teresa J Spada Portland Gary D Stapleton Portland Allen D Sterton Medford Stover Neyhart & Co PC Corvallis Symonds Evans & Larson Portland 158 PENNSYLVANIA

PENNSYLVANIA

Philip L Abramowicz Black Bashor & Porsch Blue Bell Sharon Albright Crumbacker Harrell Blatt & Del Ciello & Moul Holland York Nancy Clewell Bogert Robert M Allen Allentown Philadelphia Boyer & Ritter Alpern Rosenthal & Company Camp Hill, Carlisle, Chambersburg, Pittsburgh Harrisburg, Lewistown Arthur Andersen & Co Boylston Patrizio & Co Lancaster, Philadelphia, Pittsburgh West Chester

Asher & Company Ltd Brinker Simpson & Nicastro Philadelphia Drexel Hill Aungst & Co David G Brown Lebanon Montgomeryville R D Baca & Associates Brown Schultz Snyder Mutzel Philadelphia, Yardley & Plesic Harrisburg, Lancaster Michael A Barbetti & Company Dunmore Brown Schwab Bergquist & Co Erie Barnes Saly & Co Johnstown Buckler & McKenney Monroeville Stockton Bates & Company Lancaster, Philadelphia Buckno Lisicky & Company PC Allentown, Bethlehem Joseph D Battaglini PC Radnor Burton & Browse Doylestown, Newtown Baum Smith & Clemens Lansdale, Souderton Buseck Barger Bleil & Co Inc Erie BDO Seidman Philadelphia Bush Levin & Tecosky Huntingdon Valley Beard & Company Inc Allentown, Reading Callaghan & Kolenda PC Newtown Bergey Yoder Sweeney Witter & Roland PC Cantor & Johnston PC Souderton Bensalem Bertz & Co Cappelletti Shoemaker & Co PC Lancaster Pottstown Beucler Kelly & Irwin Ltd Carbis Walker & Associates Wayne Butler, Franklin, Grove City, Meadville, New Castle, Pittsburgh Michael R Bingeman Lititz Carson & Co Sewickley PENNSYLVANIA 159

Caruso & Caruso PC Cypher & Cypher Valencia Canonsburg Cavalari McHale Matlowski & Co Anthony T D’Aquila Jr Wilkes-Barre Willow Grove

James F Cawley Decarlo Management Partners Indiana Pittsburgh Clarke Nicolini & Associates Ltd Deegan & Associates Ltd West Chester Malvern

Coates Way & Anderson Shu-Kuai De Loach Bradford, Warren Lansdale

Cogen Sklar Levick Deloitte & Touche Bala-Cynwyd Allentown, Philadelphia, Pittsburgh William Phillip Coger Deluzio Deluzio & Teems Jenkintown Jeannette Cohen & Company Samuel J De Salvo Maple Glen Wilkes-Barre J L Cohen & Associates Ltd Detweiler Hershey & Associates Stroudsburg Brownstown, Souderton Morris J Cohen & Co PC Diamond Wasserman & Liss PC Philadelphia Langhome

Robert Cohen Diefenbach Delio Kearney & Huntingdon Valley DeDionisio Erie Coleman Schaney & Co Erie Dorwart Andrew and Company Lancaster Coles Dietz Mustaro & Thomas PC Daniel F Doster Jr Media Lancaster Concannon Gallagher Miller Dreslin and Company Inc & Company PC Norristown, West Chester Allentown, Reading John T Durkin & Co Coopers & Lybrand Hatboro Harrisburg, Philadelphia, Pittsburgh, Wayne Eckersley & Eckersley PC Scranton, Waverly Cottrill & Associates PC Bridgewater Edwards Leap & Sauer Pittsburgh Critchfield & Associates Pittsburgh Elko Fischer McCabe & Rudman Ltd James K Critchlow Media, Norristown, West Chester Pittsburgh Endy Canum Morgan & Company Croft Bilker & Drozd PC Blue Bell Exton A G Epstein Company Michael C Cunningham Jenkintown Carbondale Ernst & Young Erie, Harrisburg, Philadelphia, Pittsburgh 160 PENNSYLVANIA

Reading Giordano & Associates Boothwyn Jon Wm Ezickson Malvern Gleason & Associates Pittsburgh Bernard A Fagnani Archbald Glickman Berkovitz Levinson & Weiner PC Anthony Gerard Fanty Fort Washington Springfield Goff Backa & Company PC Richard M Farley Pittsburgh Towanda Goldenberg/Rosenthal Henry W Farnum Jenkintown Gladwyne S D Goldfine & Company Farrell & Company Wayne Honesdale W N Goodman & Co Inc Joseph P Fedeli Easton State College Gorzynski Felix & Gloekler PC Fegley & Associates PC Erie, North East Plymouth Meeting, Tamaqua Grant Thornton Felty & Co Philadelphia, Pittsburgh Elizabethtown, Red Lion Graper & Associates Inc Ferraro Krebs & McMurtry PC Tarentum Pittsburgh Lindsey C Greenberg Fishbein & Company PC Newtown Square Elkins Park Gross Kreger & Passio Fisher Clark & Lauer Philadelphia Selinsgrove Grossman Yanak & Ford Harris E Fox & Co PC Pittsburgh Philadelphia Habenicht & Novak Charles W Frame III Butler Chambersburg Hagner Ratke McAndrew & Alan Cargill France Company Whitehall Philadelphia Frazier Sandzimier & Company Haines & Company Uniontown Warren Friedlander Dunn & Company Hall-Mihalos & Co Horsham Wilkes-Barre Friedline Pipon & Co J R Hanna & Co PC Somerset Rosemont Thomas Gaitens & Co PC Hanson & Co PC Pittsburgh Pittsburgh Gazonas Kappeler & Co PC Thomas Havey & Co Drexel Hill Bala Cynwyd Thomas A Geisler & Co PC Pittsburgh PENNSYLVANIA 161

Sydney Heisler James J Kelly Pittsburgh Havertown

Heller Etskovitz & Casterline Daniel Kenia PC Norristown Tunkhannock

Herbein + Company Inc Kerschner Homa Misero & Co PC Pittsburgh, Reading Allentown

Hess & Marino Kimmel Lorah & Associates Altoona Lansdale, Norristown Hilger Flick & Co Bryan S Kisiel Philadelphia, Valley Forge Connellsville Hill Barth & King Inc Klatzkin and Company Greenville, Meadville, New Castle, Langhorne Sharon, Wexford David E Klein R D Hoag and Associates APC Philadelphia Pittsburgh Theodore R Kobrin Hoffman & Co Harrisburg Ardmore Kochenour Earnest RC Holsinger Associates PC Smyser & Burg Pittsburgh York Walter Hopkins & Company Leonard M Kokkila Clearfield, Philipsburg Moon Township

Horovitz Rudoy & Roteman Kothare & Associates PC Pittsburgh Skippack Howe Keller & Company PC KPMG Peat Marwick Philadelphia Allentown, Harrisburg, Lancaster, Philadelphia, Pittsburgh, State College, Hoyt Devine & Company Ltd Valley Forge Berwyn Arthur N Krauss Jarrett Stokes & Co Langhorne Indiana Kreischer Miller & Co JB Financial Management Horsham & Consulting King of Prussia Kronick Kalada Berdy & Co PC Hazelton, Scranton, Stroudsburg, Edward R Jenkins Wilkes-Barre Glen Rock Amos G Kunkle Thomas L Johnston Jr Bethlehem New Castle Kuntz Lesher Siegrist & Martini Paul G Joyce Lancaster, Wyomissing Warminster Kurtz McNaney & Co Kania & Sharpe Harrisburg, Wyomissing Uniontown Landsburg Platt & Flax Kaplan Sipos & Associates Philadelphia Pittsburgh Lapensohn & Associates PC N H Keitz Ltd Philadelphia Jenkintown 162 PENNSYLVANIA

Lawrence Mazzoni and Company Mathieson Aitken Jemison Mount Pocono, Wilkes-Barre Plymouth Meeting Warren E Lemley Jr May & Company Washington Oil City Lentz & Hackett Max S Mayer & Co PC Camp Hill Bala-Cynwyd Simon Lever & Company McCall and Company Lancaster Allison Park

Ellis L Levin McCrory & McDowell Philadelphia Pittsburgh

G W Lewis & Associates PC McCullough & Company PC Harrisburg Newtown Square

Eugene Lizenbaum McGill Power Bell & Company Philadelphia Grove City, Hermitage, Meadville Lutz & Lutz PC Karen T McGowan Frazer Churchville Lyons and Company Keith Alan McGuigan Elkins Park Red Lion Mac Alpine Carli & Co McKeever Varga & Associates Philadelphia Pittsburgh MacDade Abbott & Co McKonly & Asbury Paoli Camp Hill

Mack Clay and Bernard McLaughlin & Courson Indiana, Norristown Pittsburgh

Keith Madow Mercadante and Company PC Norristown Conway Mark A Magliente Joseph W Messersmith Phoenixville Harrisburg Maillie Falconiero & Company Miciak & Co PC Oaks, Pottstown, West Chester Trevose Mantas Ohliger McGary & Miller & Co Quinn PC Hanover, York King of Prussia Miller and Miller H R Margolis Company Lititz Bala-Cynwyd Miller Tate & Co Margolis & Company PC Philadelphia Philadelphia Richard R Mills Martin & Martin Johnstown Hawley Jonathan S Minnich Maschal Hadden & Mann PC York Lansdale, Quakertown Mitchell Titus & Co John D Mathews Philadelphia Willow Grove David G Momeyer Murrysville PENNSYLVANIA 163

Monahan & Monahan Price Waterhouse Erie Philadelphia, Pittsburgh Murphy & Schaeffer Rager Lehman Myers & Houck PC Erie Gettysburg, Hanover

David Musko Rainer & Company PC Philadelphia Newtown Square Michael Nadley Co Donald J Reddinger Philadelphia Pittsburgh

Harry Ness & Company Reinsel & Company Gettysburg, Hanover, York Wyomissing Sarah C Nickel Renzi Bernardi Suarez & Co PA Indianola Philadelphia Niessen Dunlap & Pritchard PC Robert F Richter Colmar Newtown Square

O’Connell & Company Ritchey Ritchey & Koontz Jenkintown Bedford O’Connor Greenblatt & Company Romeo & Chiaverelli Sewickley Philadelphia

Pagani & Wylam Ross Buehler Falk & Company West Chester Lancaster Parente Randolph Orlando Henry Rossi & Co Carey and Associates Monroeville Allentown, Bloomsburg, Hazleton, Media, Philadelphia, Pittsburgh, Scranton, Rudney Solomon Notis & Cohen Stroudsburg, Wilkes-Barre, Williamsport Rosemont

Hee Jung Park & Co Rudolph Palitz Plymouth Meeting Philadelphia Diane Schwartzman Samuels Pennypacker & Zeigler PC Wellsboro New Castle Stuart H Perilman PC Sanville & Company Pittsburgh Abington Louis Plung & Co Robert F Savolskis Pittsburgh Grove City Chris A Pogozelski PC Savran Benson and Company McKees Rocks Ardmore Joseph P Possenti Sylvester Scaletta II Media Johnstown George Frederick Pott Jr Scarano Thomson & Ryan Pittsburgh Murrysville Presogna Paulding & Co PC Schalleur & Company Erie Lansdale Steven Pressman & Company Schiffman-Hughes Brown Hatboro Blue Bell Schmeltzer Master & Gorsky PC Wyncote 164 PENNSYLVANIA

Schneider Downs & Co Inc St Clair & Easton PC Pittsburgh Philadelphia

Seligman Friedman and Stambaugh Dorgan & Co Inc Company Gettysburg, Hanover, Shrewsbury, York Camp Hill, Lancaster, York Lewis M Steele Jr Shaffer & Associates Pittsburgh Allentown Reva B Steinberg James J Shanahan Philadelphia Greensburg David A Stortz & Associates Sharkey Piccirillo & Company Emmaus Du Bois Edward J Straley Michael H Sharp & Associates Shippensburg Bensalem Charles L Strausbaugh Shaw Fonzo & Company PC Waynesboro Stroudsburg David L Strunk Orris W Sheldon PC Boyertown Warren Sullivan Booz & Co PC John S Shillingsford Quakertown Camp Hill Elizabeth J Swainston Shotz Miller & Glusman PC New Kingstown Philadelphia Tait Weller & Baker Shubert Goodman and Huttner PC Philadelphia Jenkintown Taricani Associates Siana Carr & O’Connor State College Paoli Peter Lewis Tashman Simonson Lipschutz & Fogel PC Langhorne Philadelphia Terry & Stephenson PC D G Sisterson & Co Pittsburgh Pittsburgh The David Kunsman Smart Smith & Fesnak PC Corporation Inc Horsham, Paoli Easton David A Smith Thompson & Company Punxsutawney Bryn Mawr, Towanda Smith Elliott Kearns & Company Thompson Dugan Carlisle, Chambersburg, Hanover, Coraopolis Waynesboro Thomson Tomsey & Co S R Snodgrass AC Latrobe Beaver Falls, Pittsburgh, Steubenville, Wexford Tome & Co Pittsburgh Robert M Snyder and Associates Chambersburg R E Tonkinson Wyndmoor Carol J Sowers Allentown Trout Ebersole and Groff Lancaster PENNSYLVANIA 165

Urish Popeck & Co Pittsburgh, Washington

Wade & Santora Kennett Square

Wagner Sharer & Co Malvern Leon R Walter New Cumberland Stanley T Waskiewicz Wayne Aaron Weinstein Yardley Weiss Freedman & Strouss PC Jenkintown M L Welsh & Company PC Philadelphia Thomas C Wetzel Mechanicsburg

J H Williams Co Kingston

Winkelblech & Foster Hawley R Wm Wire Associates PC Camp Hill Withum Smith & Brown Langhorne Woodworth & Co PC Newtown Square Woolard Krajnik & Company Exton, Lansdale Yannuzzi Spence and Company PC Wexford Young Oakes Brown & Company PC Altoona Zelenkofske Axelrod & Co Ltd Harrisburg, Jenkintown, Pittsburgh Zuber & Company Reading 166 PUERTO RICO

PUERTO RICO

Arthur Andersen & Co Torres Llompart Sanchez Hato Rey, San Juan Flores & Co Rio Piedras Bernardo Bravo Acosta San Juan William Torres Torres & Co Carolina Candelario and Tassi PC San Juan Valdes Garcia & Marin San Juan Cardona Irizarry & Co San Juan Velez Semprit Nieves & Co Hato Rey Diego Chevere & Co Guaynabo Vila Del Corral & Company San Juan Luis E Cintron & Co San Juan Coopers & Lybrand San Juan Deloitte & Touche Hato Rey, Ponce, San Juan

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Jose E Rosario & Co San Juan RHODE ISLAND 167

RHODE ISLAND

Ronald W Anderson Louann Lawrence Wakefield Portsmouth

Cindi L Booth Lefkowitz Garfinkel Champi Portsmouth & DeRienzo PC Providence Casten Victor & Company Middletown Loescher Rose & Co Providence Cayer Prescott Associates Inc Providence Margaret M Lussier Warwick Cottrill DiOrio & Associates East Greenwich Mardo Lachapelle & Co Inc Providence Paul Damiano PC Lincoln Henry J Michalenka Lincoln Damiano & Company Providence Monti Providence Donald A Dennis Associates East Greenwich James N Nadeau Warwick Dittmar & McNeil Warwick Orlando & Company PC Providence Ernst & Young Providence Larry B Parness Providence Finkel DiSanto Fine & Co Providence Piccerelli Gilstein & Co Providence Robert R Fournier Woonsocket Pielech & Pielech PC East Providence Gaines Vollucci & Co Ltd Warwick Price Waterhouse Providence Goluses & Company Providence Ronald J Rodrigues East Providence Gorman & Ferolito Inc Cranston Rooney Plotkin & Willey Newport, Providence Michael A Grande Warwick Sansiveri Ryan Sullivan & Co Newport, Providence, Westerly Kahn Litwin & Co Ltd Providence Sisto & Co Providence Kieliszak Eggert & Company Providence Sparrow Johnson & Ursillo Inc Providence KPMG Peat Marwick Middleton, Providence Roger A Spina Jr Cranston Marlo La Prova North Providence Sullivan & Company Inc Providence 168 RHODE ISLAND

Suls Westgate & Parente Providence Syner Cavallaro & Co Inc Cranston Michael W Tripp East Providence Ward Fisher & Company Providence SAIPAN 169

SAIPAN

Deloitte & Touche Saipan Ernst & Young Saipan KPMG Peat Marwick Micronesia PC Saipan 170 SOUTH CAROLINA

SOUTH CAROLINA

Bernard N Ackerman PA Kenneth Cobb & Company Rock Hill Myrtle Beach Arthur Andersen & Co Kenneth Cobb & Company PC Columbia Mullins Arnold Costigan & Company Collins & Company Aiken Walterboro

Gary W Ballowe Crisp Hughes & Co Columbia Greenville Bates Lindsay Kinard Diez Deloitte & Touche & Evans Columbia, Greenville Myrtle Beach, Pawleys Island Derrick Stubbs & Stith Benson Bultman King & Palmer Columbia Sumter Dooley Richards & Company Charles E Boggs Columbia, Lexington Lancaster Duncan Farmer Munden Brigman Holcomb Weeks & & McIlrath PA Co PA Myrtle Beach Greenville, Walhalla Elliott Davis & Company Brittingham Dial & Jeffcoat Aiken, Anderson, Columbia, Greenville, West Columbia Greenwood Burch Oxner Seale Co PA Ernst & Young Florence Greenville, Spartanburg Burkett Burkett & Burkett PA Finch Hamilton & Co PC Cayce-West Columbia, Rock Hill Columbia Edward A Bush Gamble Givens & Moody PA Hilton Head Island Charleston, North Charleston, Summerville Camp Moring Wise & Cannon Columbia Greene and Company Anderson, Belton, Greenwood Carpenter Faulkner and Thompson PA Gumb Strickland & Wilson PA Rock Hill Charleston Carswell Cantey Burch and Harris Swaim Brown & Elliott PA Associates Clinton, Spartanburg Camden Hobbs & Corley PA Chellis Mitchum Daniell Columbia Charleston, Summerville Humphries & Company Cherry Bekaert & Holland Charleston Beaufort, Florence, Greenville, Hilton Head Island, Spartanburg J W Hunt & Company Columbia Cline Brandt Kochenower & Co PA Gaffney Leonard K Jackson Chapin SOUTH CAROLINA 171

Donald G Jones and Company PA Robert Bland Roper Columbia Laurens KPMG Peat Marwick George 0 Short & Associates Greenville Greenville Lane Bull Bruff & Wildman W Paul Skelton Jr Columbia Spartanburg Lewis Parnell & Company PA Smith Kesler & Company PA Greenville Gaffney Charles D Lindley Smith Sapp Bookhout Anderson Crumpler & Calliham PA Myrtle Beach Lister & Smith Greenville, Greer Carroll D Solesbee PA Spartanburg Wilson MacEwen & Co Sumter Tourville Simpson & Henderson Stephen F Marko PC Columbia Surfside Beach Wade & Co PA Martinson Newton & Co Aiken Rock Hill James M Ward T A Masterson PA Isle of Palms Hilton Head Island Webster Rogers West Berry McAbee Talbert Halliday & Grady &Co PC Florence, Myrtle Beach Spartanburg David N Wirth PA K Eve McCoy Columbia Columbia McGuire & Co Charleston McKnight Frampton and Co PA Charleston McNair McLemore Middlebrooks & Co Walterboro Milner Brock Bales & Co Greenville Moore Kirkland Scott & Co West Columbia Pope Smith Brown & King PA Greenville Price Waterhouse Columbia Robinson Grant & Co PA Beaufort, Hilton Head Island Rogers Montgomery & Company PA Chester, Columbia 172 SOUTH DAKOTA

SOUTH DAKOTA

Charles Bailly & Company Sioux Falls

Cahill & Associates PC Mobridge, Webster

Doherty Carmody & Co Inc Sioux Falls

Eide Helmeke & Co Aberdeen, Sioux Falls

Endorf Lurken Olson & Co Chamberlain, Mitchell

Ketel Thorstenson & Co Rapid City, Spearfish, Sturgis Kohlman Bierschbach & Anderson Lemmon, Miller, Mobridge LaFollette Jansa Brandt & Co Sioux Falls

Levi Engelhart Wolff & Co Aberdeen, Milbank Lubbers Hanson & Vilhauer PC Watertown

Rodney McGinnis Sioux Falls McGIadrey & Pullen Pierre, Rapid City, Sioux Falls Darlene A Nesson Huron Casey Peterson & Associates Ltd Rapid City David Pummel & Associates Belle Fourche, Deadwood Henry Scholten & Company Sioux Falls Snow Huether Company Huron Thurman Carlon Millar & Co Mitchell, Platte, Sioux Falls Williams & Company PC Yankton Wohlenberg Ritzman & Co Madison, Yankton TENNESSEE 173

TENNESSEE

Arnold Spain & Company PC Dent K Burk Associates PC Jackson Kingsport Arthur Andersen & Co Burk Huggins & Co Chattanooga, Memphis, Nashville Chattanooga Bacon Howard & Company Cannon & Company Knoxville, Oak Ridge Memphis

Banks Finley White & Co Carmichael Enoch & Associates Memphis Dyersburg James A Barker Willard L Carr PC Elizabethton Oak Ridge

Michael Barto & Company Carter Young Lankford & Roach PC Chattanooga Bristol, Goodlettsville Bateman Weatherspoon & Thomas W Cate Associates PC Maryville Clarksville Betty Q Chadwick Roy G Batey Chattanooga Hendersonville Cherry Bekaert & Holland Baylor and Backus Knoxville Johnson City Morris Clendenin BDO Seidman Goodlettsville Memphis Cooper & Clayton PC Bell & Bean Knoxville Cordova Coopers & Lybrand Robert E Bell Knoxville, Memphis Goodlettsville Coulter & Justus PC Bible MacLeay May Harris & Knoxville Niemann PC Charles T Courtenay Knoxville Memphis Blackburn Childers & Steagall Johnson City CPA Associates PC Johnson City Larry J Boucher Erin Crain & Company Jackson Brown & McCeney Brentwood Martha Crites Halls Brown Brown & Associates PC Clarksville, Springfield Edgar E Currier Memphis Brown Edwards & Company Kingsport Joseph Decosimo and Company Chattanooga Robert A Brown Knoxville Deloitte & Touche Hermitage, Memphis, Nashville 174 TENNESSEE

Dempsey Wilson & Co PC Housholder Artman & Brentwood, Murfreesboro Associates PC Tullahoma Ernst & Young Chattanooga, Memphis, Nashville Houston and Associates Chattanooga Robert Fling Maryville James M Hudson PC Knoxville Fouts & Morgan Memphis Paula K Hunter Nashville Frazee Tate & Associates Memphis Jackson Howell & Bates PC Memphis Gillespie & Sherrod PC Maryville George C Jackson Jasper Gillette Henderson & Company Hermitage John R Janicek PC Hendersonville Grannis Whisenant & Associates PC Jobe Turley & Associates Nashville Murfreesboro Graves and Associates Christopher Johnson Nashville Dyersburg Hall Davidson & Associates PC Johnson Hickey & Murchison PC Murfreesboro Chattanooga Hamilton Price Raby Johnson Spencer & Ivy Gilbert & Miller PC Memphis Harriman, Knoxville, Oak Ridge Jones & Sherrod Hazlett Lewis & Bieter Springfield Chattanooga George B Jones & Co Heathcott & Mullaly Memphis Brentwood Lewis Allen Jones and Company Henderson Hutcherson Memphis Walker & McCullough Chattanooga Kirk and Fortner Kingsport William O Hess Hohenwald KPMG Peat Marwick Knoxville, Memphis, Nashville Hill and Klein PC Memphis Kraft & Company Nashville Hill Neal & Allen PC Brentwood Kraft Bros Esstman Patton & Harrell Hoover Harrison Associates PC Columbia, Nashville Kingsport Lamon Alsobrook & Associates PA Hopper Consulting Memphis Memphis Lattimore Black Morgan & Horne CPA Group PA Cain PC Brentwood Brentwood TENNESSEE 175

Leuty and Heath A D Regeon & Associates Nashville Columbia Dixie L Lewis Jr Reynolds Bone & Griesbeck Chattanooga Memphis Patrick Glenn Lewis Rhea & Ivy Knoxville Memphis Ronald W Likens W Vance Robertson PC Memphis Memphis

Lobetti Dunn Creswell Sparks & Reel PC Rodefer Moss & Co Knoxville, Mc Kenzie, Nashville, Paris, Greeneville, Johnson City Trenton, Union City Stanley Roy Maggart & Associates PC Knoxville Nashville G R Rush & Company PC Marlin & Edmondson PC Athens, Chattanooga Nashville William H Starnes Jr Daniel W McCarthy Knoxville Memphis Stone Rudolph & Henry John J Michie Clarksville Nashville Tate & Jenkins Morgan Newman & Davenport PC Chattanooga Jefferson City Thompson Rogers & Williams Newman & Company PC Chattanooga Maryville Thompson & Gray PC Padawer & Associates Greenville, Johnson City, Mountain City Memphis Thoni Hinton & Warren Gary D Parsons Nashville Chattanooga Thurman Campbell & Co Petty & Landis PC Clarksville Chattanooga Totherow Haile & Welch Price and Associates Mc Minnville Nashville Uiberall Leib Blockman Price Waterhouse Perry PC Johnson City, Memphis, Nashville Collierville, Memphis Pugh & Company PC Dennis Wade Gatlinburg, Knoxville Goodletsville Putman & Hancock John M Walker PC Fayetteville Memphis Bruce C Quinn Walls & Potter PC Johnson City Johnson City Rayburn Betts & Bates PC Watkins Watkins & Keenan Nashville Memphis Reed & Company Watts Cannon & White PC South Fulton Memphis 176 TENNESSEE

Robert L Weaver PC Johnson City

Whitehorn Tankersley & Co Covington, Memphis Williams and Jerrolds PC Savannah Williams Crosslin Sparks & Vaden PC Nashville Wilson & Company Clarksville

Winer & Crownover PC Chattanooga Winnett Associates Shelbyville

Laroy W Wolff Jr Nashville Work & Greer PC Nashville Yeary Howell & Associates Brentwood York Dillingham & Company Columbia TEXAS 177

TEXAS

Adams & Company Nancy V Bahr PC Bedford Dallas

Akin Doherty Klein and Thomas O Bailey & Associates PC Feuge PC Dallas San Antonio Bailey Vaught Robertson & Alegnani & Company Company Dallas Dallas Alexander Lankford & Hiers Inc John E Baines PC Lufkin Denton Alford Doebbler & Co Jerry M Baker San Antonio Uvalde James M Allen Carolyn Ballard Bay City Bedford John E Allis Barber & Anderson PC Houston San Antonio Arthur Andersen & Co Bargman Conn & Company Austin, Dallas, Fort Worth, Houston, Bedford, Dallas Richardson, San Antonio Bateman & Co Inc PC George Angelos & Co Houston El Paso J Clayton Baum Ruben P Apodaca Laredo El Paso BDO Seidman Michael Steven Arceneaux Austin, Dallas, Houston San Antonio Beason Jacks & Willis Arendale & Company PC Longview Houston Beddingfield & Lytle PC Arms Jeffers & Co PC Houston Tyler Belew Averitt & Company Armstrong & Associates Dallas Dallas Terrill W Bell Armstrong Backus & Co LLP Houston San Angelo Mary E Beniteau Bell Neva Ann Asbury Brownwood Houston Paul J Bennett Attel & Co PC Dallas El Paso Bergeron and Company LC Ault & Associates Houston Amarillo Berrier Darling & Co PC Axley & Rode LLP Austin Crockett, Livingston, Lufkin, Nacogdoches Rex Bessent Brownwood 178 TEXAS

Bixler & Co LLP Brantley Frazier Rogers El Paso &Co PC Fort Worth Kimberly J Black Plano Briggs & Veselka Co PC Bellaire Evonne Blackwell Corsicana Brockette & Associates PC Dallas Curtis Blakely & Co PC Longview Brockway Chupik Gersbach & Niemeier PC Bland Garvey & Taylor PC Temple Richardson Brown Graham & Company PC James W Bland PC Amarillo, Canyon, Dimmitt, Friona, Tyler Georgetown, Hereford, Pampa, Perryton, Greg R Blasko Shamrock, Spearman, Tulia San Antonio Brown Smith Wallace Blomstron Stephenson & Co PC Librach & Gordon El Campo, Houston, Rosenberg, Wharton San Antonio Blumka & Co PC Wm E Brown III Dallas Irving Boatright Kelly & Co Ernie Ray Bubenik Amarillo San Antonio Bock Rutherford & Co Buffington & Company PC El Paso Houston Bolinger Segars Gilbert & Moss Bumgardner Morrison & Lubbock Company LLP Victoria Anna Christine Borg Lubbock Burch Fincher & Company PC Dallas Borm & Berry San Marcos Wayne P Burchfield Jr PC Fort Worth Botello Matthys & Polansky LLP San Antonio Anthony Burdett PC El Paso Boucher Morgan & Young APC Glen Rose, Stephenville Burnside & Rishebarger San Antonio Boutte Elmore & Company Beaumont Burton McCumber & Prichard LLP Brownsville, Mc Allen Bowie Craig & Co PC El Paso William E Bush Austin Mary Bird Bowman & Company Austin Butler Kirby & Co Odessa Raymond K Boyd Richmond Cabaniss Horn & Domaschk PC Houston William R Bozman Garland Cage & Kalkwarf Seguin Braden & Kikis PC Houston TEXAS 179

Perry Calk & Company PC Margaruite Cooke Corpus Christi Austin Billy O Campsey Inc PC Cooper Graci & Co Amarillo Austin

Cantrell & Associates Coopers & Lybrand Dallas Austin, Dallas, El Paso, Fort Worth, Houston, North Dallas Ruth Ann Cantu Alvin Cornell & Company LLP Amarillo Caraway McMahon and Company Lubbock Cornwell Jackson & Co PC Dallas Carneiro Chumney & Co LC San Antonio Cotter Neff & Co Albany Carter Munselle & Morrow PC Dallas Cotton Parker Johnson & Co PC Dallas Patrick Caufield PC El Paso Douglas Wayne Cowan El Paso Cawthron Wommack & Coker PC Waco Cowart Jones & Co El Paso Chambless & Wilson PC Pampa Cox & Lord PC Houston Chapman Hext Vaugh & Co PC Richardson J E Cox LC Dallas Cheshier and Fuller Inc PC Dallas Crawford Carter and Thompson Mineral Wells Christmann & Co Houston Crawford Lawlor Iverson &Co PC Ciavarella & Finley San Antonio El Paso Cross Kieschnick & Co Clark & Cobb PC Corpus Christi, Sinton Stamford Crouch & Thayer PC Jonathan Cocks & Associates Wichita Falls Richardson Dale O Crowder PC Deborah Coddington Dallas Arlington Davis Clark and Company PC Martin W Cohen & Co PC Dallas Dallas Davis Kinard & Co PC Collier Johnson & Woods PC Abilene Corpus Christi Thomas P Davis PC Condley and Company LLP Dallas Abilene Dwight Lauren Dawson Conklin Hruzek & Co PC Houston Houston Cook Revia Knox & Co PC Houston 180 TEXAS

Deloitte & Touche Eckert Ingrum Tinkler Austin, Dallas, Fort Worth, Houston, San Oliphant & Featherston LLP Antonio San Angelo

Denny J Denman & Associates PC James D Edge & Associates Houston El Paso

Dickey Rush & Co PC Edwards Lincoln & Stielow PC Houston Houston Mark B Dill Howard E Ehler Borger Midland Darrell Dillard Kathy Ehrlich Midland Perryton Dillashaw Hawthorn & Co PC Paul J Eilenburg Houston El Paso Doll Karahal & Co PC Ernst & Young Dallas Austin, Dallas, Fort Worth, Houston, San Antonio Doshier Pickens & Francis PC Amarillo Clarence H Eulenfeld Houston Robert Wayne Douglas San Antonio Fairley & Company Houston John A Drew PC Dallas John N Faris Victoria John P Dubose Bridge City Theodore M Feher Houston Duff Thompson & Company PC Houston Allen H Feige Dallas Robert W Dugas PC Conroe Donna Schroeder Ferrell Round Rock Durbin & Co Lubbock Fields Nemec & Co PC Corpus Christi Durst Wood Milberger & Associates LLP Mike Figer & Company Bryan Austin Duvall Parr & Co PC Fisher Herbst & Kemble PC Hurst San Antonio Eads Hunter & Company PC Fisk & Robinson PC Dallas Dallas Robert Early & Company PC Fitts Roberts & Co Inc PC Abilene Houston Easley Endres Parkhill & Florey & Co PC Brackendorff PC Odessa Houston Flusche Van Beveren & Easterwood and Company Kilgore PC Lubbock Corpus Christi TEXAS 181

H Preston Franks Rinaldo J Gonzalez PC Houston San Antonio Frankson and Griffith Gonzalez Farias & Guerra PC Bay City Laredo, San Antonio Ray D Freeman & Associates PC Gordon & Company Houston Richardson Marcel R Frey PC Gowland Kincaid Strealy Houston & Altheide PC Corpus Christi Fuller Klodosky Associates Houston Grant Palma & Walker PC Houston Garcia & Pena Weslaco Grant Thornton Dallas, Houston Garcia Marren & Company PC Brownsville Grantham Cory Call & Heare PC Pampa Gaskill Pharis & Pharis PC Dalhart Charles Gray and Co PC Dallas Thomas S Gay Troup Green & McElreath Houston Geistweidt Neffendorf Klein & Knopp PC Martin E Green PC Fredericksburg Lubbock Gerhardt & Puckett PC Grier Reeves & Lawley PC Amarillo Texarkana German & Cohn PC L Franklin Griffin Houston Dallas

Gibbons Vogel & Co PC Griffing & Company PC San Antonio Houston William R Gibson John Gerard Grogan Paris Amarillo, Dallas Wilks Gilbreath PC Julio Guzman Dallas Mc Allen Givens Center Davidson & Haass & Co PC Co PC San Antonio Kerrville, Llano Hairston Kemp Sanders & Glass & Company APC Stich PC Austin San Antonio Glaw & Company PC Timothy W Hald Houston Austin Richard J Goldberg Cloyce E Hallman El Paso Amarillo Robert D Goldstein David E Hamblin Houston Houston Gollob Morgan Peddy & Co PC Jerry L Hamblin Tyler Spring 182 TEXAS

Charles B Hamilton PC Hein + Associates Victoria Dallas, Houston Mark J Hamlin PC Hein Accounting & Tax Services Stafford Tomball Hanke Green & Stein PC Edd V Henderson San Antonio Floydada Hankins Powers Eastup Henderson & Champion LLC Deaton & Tonn Dallas Denton Henderson Henry & Co PC John J Hansen El Paso Lubbock Joe D Hendrix Zelda C Hantz Waco Dallas Henry & Peters PC Michael G Hardegree Tyler Wichita Falls Hereford Lynch Sellars & Hardisty Kelley Smith & Co Kirkham PC Monahans Cleveland, Conroe Harper & Pearson Co PC Jim F Herring Houston Houston Harrell Rader Bonner & Joyce E Hester PC Bolton LLP Arlington Palestine Hazel Hildebrandt Harris Davis & Company PC Houston Irving Gerald L Hill & Company PC Harrison Waldrop & Uherek LLP San Antonio Victoria Hill Long Frierson & Co PC John B Harrison PC Houston Houston Barbara B Hodges PC Hartman Walton & Leito Baytown Fort Worth Hoffman McBryde & Co PC Hartzheim & Company PC Dallas San Antonio J Hoffman & Co Harvey Hayden & Co PC Dallas Dallas Holliday Lemons Thomas & S W Hatfield and Associates & Cox PC Dallas Texarkana Havard & Batte Ted Y Hong PC Houston Dallas Haymes & Maedgen Hopkins & Maxey PC Houston Houston Haynes O’Neal James N Howard and Austin, Houston Associates PC Dallas Jeff D Heard Jr PC Austin TEXAS 183

John H Hudson Keener & Associates PC Dallas Houston Paul Hug & Co PC Keeney Hembree & Company Dallas Dumas Huselton & Morgan PC Bryan A Kendrick Dallas San Antonio Hutton Patterson & Company G David Kennedy Dallas Irving James B Inglish & Co Kennemer Masters & Clark Ltd Houston Lake Jackson Ingram Wallis & Company PC Ray E Kepple Bryan Dallas Jackson Klein & Co J F Ketner PC Houston San Antonio Jackson & Rhodes PC Ethel L Ketter Dallas Dallas John M James Killman Murrell & Co PC Houston Arlington, Midland, Odessa Jaynes Reitmeier Boyd & Brad Kinder & Associates PC Therrell PC Irving Waco King Burns & Company PC Jennings Hawley Cederberg & Co PC Dallas Corpus Christi, Houston King Moore Truelove & Pharis Henry L S Jezek Vernon Temple Mike G Kirkpatrick Johnson Miller & Co PC Dallas Midland, Odessa James R Knight PC Johnson Moore & Associates Dallas Amarillo Knuckols DuVall Hallum & Co Sammy C Johnson Marshall El Paso Koch Jennings & Co Lonny H Jones Waco Arlington Kowalsky Rose & Company PC Jones Hay Sanders & Company Laredo, San Antonio San Angelo KPMG Peat Marwick Michael Jones & Co PC Amarillo, Austin, Bay Area/Houston, Houston Corpus Christi, Dallas, El Paso, Fort Worth, Houston, Midland, San Antonio Randy Dowell Jones Athens David M Kurtz PC Dallas Judd Thomas Smith & Company PC Jerry W Kutach Dallas Houston Karr & Rauscher Thomas J Kwentus Alpine, Fort Stockton Fort Worth 184 TEXAS

Earl Lairson & Co Markwardt McGuire Barry & Slavinski Houston Bellaire Lairson Stephens & Reimer PC Calvin Martin & Co PC Houston Houston

Lane Gorman Trubitt LLP Martinez Mendoza & Company PC Dallas Austin, San Antonio George Lasky & Company Mason Warner & Company PC Dallas Lubbock, Post

Lauterbach Borschow & Mathews & Associates PC Company PC Houston El Paso Mathis West Huffines & Co PC Thomas Leger & Co Bowie, Childress, Wichita Falls Houston Leland Sanders Matthews Leon Kaminski & Company PC Houston Houston Frederick R Matthews Kenneth Leventhal & Company New Braunfels Dallas, Houston Mattison & Riquelmy Philip Levin PC Houston Houston Maxwell Locke & Ritter PC Lightfoot Guest Wagner & Co PC Austin Irving Mays Hitchings & Co Leslie J Little Amarillo Manchaca McCall & Company Robert N Loffredo Houston Stafford McCaslin & Company PC Long Chilton Payte & Hardin Fort Worth Brownsville, Harlingen, Mc Allen McClanahan and Holmes Danny W Looney PC Bonham, Denison, Paris Dallas McClelland Samuel & Fehnel LLP Marjorie G Lott Beaumont Houston Ronnie C McClure Love Hays & Company Denton Brownfield, Lubbock, Tahoka McConnell Preston & Co J J Lowe Houston Dallas J T McCormack PC Ray B Lowe Houston Houston William D McCullough Lowrey Zaccagni & Crider APC Houston San Antonio Andrew McDonnell PC Mann Frankfort Stein & Lipp PC Texarkana Houston Howard McElroy & Co Jerry Ed Mansur New Braunfels, San Antonio Denver City Ted McFadin Converse TEXAS 185

McGee Haza & Co Murski Hicks & Co Dallas Dallas McGee Wheeler & Co PC Mike N Nabors Conroe, Houston Rockwall McGinty & Assoc Gerald D Nelson PC Hereford Waco Bradley R McGrew J Raymond Nelson Lewisville Dallas McReynolds Reed Ferrell Henry J Neumann Moore & Co PC Aransas Pass, Mathis Longview Sandra G Newton Lewis Meers PC Lubbock Pampa Steven W Nish Melton & Melton Plano Houston Stephen Hart Norton Mendez Bailey & Harrison PC Dallas San Antonio Null & Associates PC Mesch & Browder PC Houston, Sugar Land Arlington Oakerson Arnold Walker & Co Middleton Burns & Davis PC Mount Pleasant Dallas Mike L O’Brien Gene Miers Dallas Fort Worth Wayne B O’Daniel David N Miller & Company Inc Grapevine Houston O’Malley & Associates PC William Justin Miller Houston & Associates Dallas O’Neal and White PC Houston E Jordan Mills & Company PC Dumas Oakerson Arnold Walker & Co Mount Pleasant Bruce G Miracle PC Wills Point James D Odell San Antonio David Moore Iola Augustin Ogbonna Houston Morris Holmquest Tidwell & Co Midland Sal Olimpio & Co PC Dallas Curtis B Morrison Fort Worth Michael W Orsak PC Houston Ken Morrison PC Midland Pace & Associates PC Dallas Moss & Company Houston Padgett Stratemann & Co LLP San Antonio Clarice Motter Houston Dan Painter Pecos 186 TEXAS

Pannell Kerr Forster of Texas PC Price Waterhouse Houston Austin, Dallas, Fort Worth, Houston, San Antonio Parrish Moody & Fikes PC Marlin, Waco Pyke & Pyke PC Dallas Pate & Downs PC Levelland Queen Biel Fisette & Montgomery PC Patel & Patel Dallas Corpus Christi Charles P Quirk Jr Patout Canon & Co PC Lake Jackson Navasota Rainey Lucke and Associates David Patrick & Co PC Corpus Christi Houston Ralph and Karr Pattillo Brown & Hill Houston Waco Harold L Ratcliff H Pearson and Company Dallas Dallas Paul E Raudenbush Ronald S Penta El Paso San Antonio Milbern Ray & Co Robin Perrone & Associates PC Bedford Corpus Christi Ray and Associates Larry R Pettit PC Dallas Dallas Ray & Company PC Robert Mark Phillips Abilene Houston D Elizabeth Reagan Phillips Haynes Harris & Egger Mineral Wells Abilene Charles E Reed & Associates PC Pickens Snodgrass Koch & Port Arthur Company PC Arlington Rhea Prucka & Co Midland Gilbert Pineda & Co El Paso Samuel C Rice & Co PC Dallas Pingleton Kissinger Howard & Company PC M Richardson & Co PC Frisco Irving Drew D Poe Albee M Richardson Fort Worth Grapevine Charles Pou Randy L Richey PC Dallas Houston Powell & Associates Ronald H Ridgers PC Hurst Richardson Price & Price John E Riquelmy Kingwood Houston TEXAS 187

Rister Dunbar Broaddus & Seidel Schroeder and Company Co PC Brenham, Sealy El Paso John S Sessions H V Robertson & Company Dallas Amarillo Raymond D Shasteen Ronald R Robertson Houston Fort Worth Shaw Willis & Witherspoon PC Robideau & Company Ennis Stafford Andrew G Shebay & Co PC Robinson Burdette & Martin LLP Houston Lubbock Garland R Shelton & Co Robison Johnston & Patton Austin Kermit, Lubbock S Craig Shelton James E Rodgers & Co PC Richardson Hamlin Mallikarjun B Shintri Rogers Fitzhugh & Co PC Houston El Paso John J Shutt Inc PC Ken Rogers & Associates Ltd Edna Nacogdoches Franklin J Sikich Roloff Hnatek and Co LLP Flower Mound Victoria, Yoakum Simonton Kutac & Barnidge LLP Robert S Rosow Houston San Antonio Daphna Simpson Donald E Rutt Inc Floydada Kingwood Phillip G Sinclair Philip H Salchli Longview Houston Debrah Singer R W Salmon Company Plano Dallas J Shaw Skinner Jr Samson Robbins & Associates Alpine Dallas Smith & West Nick Schrakamp & Co Houston Houston Bobbye Cheryl Smith Alex Schroeter Odessa Hereford C Richard Smith Schulse Hartwig Richter & Dallas Company Houston, Kerrville Smith Dance & Company Irving Raymond E Schwartz PC El Paso Smith Lambright & Assoc PC Athens Scott & Armbruster PC Big Spring Smith Sibley & Company PC Dallas Judy Lynn Scott League City V L Snider Waller 188 TEXAS

Snow Garrett & Justice Clyde D Thomas & Company Weatherford Pasadena

Spillar Mitcham & Eaton LLP Thomas Hendrix & Associates PC Fort Worth Arlington Sproles Woodard LLP Thompson & Moran PC Fort Worth, Midland, Odessa Dallas Squyres Johnson Squyres & Thrasher & Pinkerton Co LLP Houston Tyler Tiller and Company PC St Jean & St Jean PC Baytown Houston Toombs Holcombe & Hall LLP Starr Colton Pena & Co PC Dallas El Paso Tracy & Company Steirman Walters Whitfield Houston and Co PC Orange Travis Wolff & Company LLP Dallas Stephens & Hotchkiss Dallas Tribolet Fuller & Associates PC Humble Stockton Scurry & Smith PC El Paso Tschirhart Orolan & Little P C San Antonio, Sequin Stovall Grandey & Whatley PC Fort Worth Elizabeth L Turek Missouri City Mark A Stradone PC San Antonio Donald C Turnbow Dallas B Kent Straughan PC El Paso Turner & Company PC Dallas Stubbs & Fritsch PC Corpus Christi W Scott Turner & Co Corpus Christi Gene Sullivan Portland George L Valentine San Antonio Svadlenak See & Company PC Houston Van Burkleo Powell Davis & Co Swalm & Associates Weslaco Dallas Jerry Vestal Charles R Tackett PC Snyder Marshall Vetter & Taboada PC Tannebaum Bindler + Company PC Houston Dallas Vink Pier & Teague PC Tate & Associates PC Dallas Amarillo Philip Vogel & Co PC K R Tharp and Associates Dallas Dallas Walker Nesmith & Associates PC Thomas & Associates PC Crockett Dallas TEXAS 189

Wallace Sanders & Company Wilson Haag & Co PC Dallas Amarillo Wallace Schwartz & Company LLP Wayne E Witzsche Dallas Austin Terrance K Wallberg Womack & Womack Southlake Kingsville Wallingford McDonald Fox & Co Wood & Associates PC Houston Dallas

Robert T Warren PC Wood Turek & Harper PC Dallas Sugar Land Thomas M Watson Hayden Woodard Dallas Junction Weaver and Tidwell LLP Worrell & Gano Dallas, Fort Worth Houston Webb & Webb Richard C Wortham & Associates San Angelo Dallas Weinstein Spira & Company PC Wrinkle Gardner & Company PC Houston Friendswood William Russell Welch John Wyatt & Assoc PC Houston Austin WestDavis Rick Wylie & Associates PC Austin Arlington W K Wheaton PC M R Yousuf Houston Houston White & Baldwin Zamora & Terrones Waco Brownsville White Petrov McHone APC Houston Lawrence Whittington & Co PC Houston Ronald A Wignall Inc Dallas Wilf & Henderson PC Texarkana Harry E Wille Jr Lake Jackson Williams and Pearcy Texarkana C Williams & Associates PC Houston Williams Dickerson Allen & Co LLP Dallas 190 UTAH

UTAH

Alleman & Associates Draper Smart Kaysville Hanseen & Associates Salt Lake City Arthur Andersen & Co Salt Lake City McNeil Duncan Orem Andersen Andersen & Strong Salt Lake City Ernst & Young Salt Lake City Anderson Petersen & Co PC Salt Lake City Robert L Foley PC Vernal Ball & Associates Salt Lake City Foote Passey Griffin and Company Barker & Folsom Salt Lake City Ogden Gilbert & Stewart PC Dale K Barker Co PC Provo Salt Lake City Joseph B Glass & Associates Brent J Bell & Associates Salt Lake City Salt Lake City Grant Thornton Bement & Company Provo, Salt Lake City Salt Lake City Hafen Buckner Everett & Bierwolf Crouch & Associates Graff Salt Lake City St. George Bishop Monroe & Assoc Hansen Barnett & Maxwell Richfield Salt Lake City

Paul F Brown Hansen Steed Bradshaw & Bringham City Malmrose PC Burnham & Schumm PC Salt Lake City Salt Lake City Dale Jack Harris Gerry N Christensen Sandy Murray Hawkins Cloward & Simister LC Christensen Gyllenskog Orem &Co PC Haynie & Company PC Midvale Salt Lake City Coopers & Lybrand Hill & Associates PC Salt Lake City Salt Lake City Crane Christensen & Ambrose Huber Erickson & Bowman Ogden Salt Lake City Crouch Wood & Dahlquist PC Jack & Company Ogden Salt Lake City Ronald B Cutler Scott L Jenson PC Salt Lake City Salt Lake City Deloitte & Touche Salt Lake City UTAH 191

Jones Jensen Orton & Robison Hill & Co APC Company Salt Lake City Salt Lake City Schmitt Griffiths Smith Jones Wright Swenson & &Co PC Simkins Ogden Logan Schvaneveldt & Company Karren Hendrix & Associates PC Salt Lake City Salt Lake City Seeley Aycock & Hales Kartchner & Hunt PC Roosevelt Salt Lake City Claude Slack Kimball & Roberts PC Cedar City Richfield Smith & Company KPMG Peat Marwick Salt Lake City Salt Lake City Smith and Anderson Lake Hill & Company Salt Lake City Salt Lake City Sorensen May & Co Max C Lloyd Salt Lake City Orem Paul Reid Sorenson Martineau & Company Payson Salt Lake City Squire & Co K C Miller PC Orem St. George Craig Stayner & Co Nielsen Grimmett & Company Salt Lake City Salt Lake City Tanner & Company Nievaard Kofoed & Teran PC Salt Lake City Salt Lake City Taylor & Company D Spencer Nilson & Assoc APC Salt Lake City Salt Lake City Tebbs and Smith PC Osborne Robbins & Buhler LLC Salt Lake City Salt Lake City Terry Price & Wunderli Stephen F Petersen & Associates Salt Lake City Salt Lake City David T Thomson PC Peterson & Associates Salt Lake City Spanish Fork Leslie P Thorne Peterson Siler & Stevenson Salt Lake City Salt Lake City Wiggins & Co Pinnock Robbins Posey Brigham City, Ogden, Salt Lake City Richins PC Willis & Carver Salt Lake City Layton Price Waterhouse Wisan Smith Racker & Salt Lake City Prescott David S Ricks Salt Lake City Salt Lake City 192 VERMONT

VERMONT

David H Angolano PC Patricia A Pranger Shelburne Wallingford Fisk Reed & Love Price Waterhouse Bennington Burlington

Cindy A Gagnon PC F Samuel Raber & Assoc Lyndonville Colchester

Gallagher Flynn & Company Roderic A Sherman & Company Burlington Montpelier Jacobs Morrissette Smith Batchelder & Rugg Marchand & Associates Burlington, Montpelier Burlington Robert C Thorn Johnson Lambert & Capron Manchester Centre Burlington Urbach Kahn & Werlin PC Donald B Keelan Burlington, Manchester Centre Arlington Fred Withum Kittell Branagan & Sargent Inc Randolph St. Albans KPMG Peat Marwick Burlington Kreisel Segear & Co Burlington Jack Laakso & Associates PC Brattleboro Doug Lyon Rochester McCormick & Company PC Bradford, Saint Johnsbury McSoley McCoy & Co South Burlington Lucy Northrop PC St. Johnsbury O’Brien-Shortle Associates PC Rutland Gerald W Osterman Barre A M Peisch & Co Burlington, Rutland, St. Albans, St. Johnsbury, White River Junction Joseph Pieciak & Company PC Brattleboro VIRGIN ISLANDS 193

VIRGIN ISLANDS

Anderson & Company St. Croix Barbara A Bohner St. Thomas Brammer Chasen & O’Connell St. Croix, St. Thomas

Ernst & Young St. Thomas KPMG Peat Marwick St. Thomas 194 VIRGINIA

VIRGINIA

Charles W Albertson Bond Beebe Richmond Alexandria Alcorn & Cureton Ltd Bowling Franklin & Co Alexandria Fredericksburg, Stafford

James M Alga Francis D Bowman Kilmarnock Virginia Beach

M S Allen II Laurie H Brandt Richmond Oakton C W Amos & Company James M Bridges Ltd Richmond Woodbridge Arthur Andersen & Co Brown & Brown PC McLean, Richmond Vienna Anderson & Reed Brown Dakes Wannall and Roanoke Nobrega PC Fairfax Robert Atkinson Virginia Beach Brown Edwards & Company Abingdon, Bristol, Lynchburg, Roanoke William R Bain Falls Church Burdette & Fritz Ltd PC Fairfax Baker and McNiff PC Virginia Beach Dent K Burk Associates PC Bristol, Richlands Douglas W Banks & Associates Dunn Loring Burrus Paul and Turnbull Newport News, Norfolk Scott E Bartley Falls Church Robert H Buser Fairfax BDO Seidman Richmond R W Cadd Inc PC Roanoke B J Bearden PC Springfield Chase and Associates PC Alexandria, Manassas Richard J Beason PC Roanoke Cheely Burcham Eddins Rokenbrod & Carroll PC Allan M Berger Richmond Newport News Sunny K Cherian Francis Berry Inc Falls Church Arlington Cherry Bekaert & Holland Leonard G Birnbaum & Company Emporia, Lynchburg, Richmond Alexandria Bruce B Choi Robert L Blake Annandale Radford Cook Associates Vonnie Angell Boitnott Abingdon, Richlands Poquoson VIRGINIA 195

Coopers & Lybrand Paul S Garber Jr Arlington, Newport News, Norfolk, Boones Mill Richmond, Vienna Richard F Gibbons PC Cotton & Company Vienna Alexandria Goldklang Cavanaugh & Creedle Barbour & Jones PC Associates PC Lawrenceville, South Hill Fairfax Edward Lee Curtis Jr PC Goodman & Company Vienna Newport News, Norfolk, Richmond Deloitte & Touche Grant Thornton McLean, Richmond McLean

Tyrone Edward Dickerson Paul D Graves Richmond Vienna Drunagel Johnson Rutherford Richard H Green & Wilkins PC Virginia Beach Warrenton, Winchester Mary Greene Edmondson LedBetter & Ballard Arlington Norfolk Roger L Guilliams Roy W Edwards Jr Alexandria Norfolk Walter F Hamill Jr Eggleston Smith Hall Cotman & Norfolk Company Newport News, Williamsburg Hantzmon Wiebel & Company Charlottesville Elmore Hupp & Company Staunton Stanley M Harrell Virginia Beach Ernst & Young Richmond, Vienna, Virginia Beach Harris Harvey Neal & Co PLC Chatham, Danville Esguerra & Esguerra Ashbum Thomas P Hertzog Annandale Farrell & Zarnegar PLC Richmond Frederick B Hill & Company PC Norfolk Feddeman and Tate Alexandria Hoffman Dykes & Fitzgerald PC Vienna Firebaugh & Berry Inc PC Roanoke Homes Lowry Horn & Johnson Ltd Ford Dickerson & Cobbe PC Vienna Martinsville S B Hoover & Company Foti Flynn Lowen & Company PC Harrisonburg Roanoke Philip A Huss Frank & Company PC Richmond McLean Jacobson Waranch & Brotman PC Friedman & Fuller PC Virginia Beach Vienna Thomas K Jeon Alexandria 196 VIRGINIA

Johnson and Dooley Matthews Carter and Boyce PC Danville, Richmond McLean Johnson & Scarborough D R Maxfield & Company PC Vienna Fairfax Jennifer A Jones Ltd McGIadrey & Pullen Fairfax Harrisonburg, Richmond Brian J Kane PC McQuade and Drolet Annandale, Great Falls McLean Kearney & Company PC Mills & Cavender Annandale Suffolk Keller Bruner & Company Mitchell Wiggins & Company Alexandria Petersburg, Richmond Kositzka Wicks and Company James Buxton Moore Alexandria Annandale Kowalski & Associates PC John T Morris Roanoke Richmond KPMG Peat Marwick Murray Jonson White & Crystal City, Newport News, Norfolk, Asociatess Ltd Northern Virginia/Vienna, Richmond, Falls Church Roanoke Oehmann Company George Kresslein Jr Vienna Alexandria Offutt Childers & Putman PC Todd E Lachenmyer Vienna Centreville Ould Joyner Kirkham & Keel PC Paul D Langley Richmond Fairfax Michael A Ovren Larrowe & Company Floyd Galax Pannell Kerr Forster PC Emerson H Lee Alexandria Falls Church Parham PC Mona L Lindeman Richmond Falls Church Persinger & Company John S Locke Bedford, Covington, Galax McLean Phibbs Burkholder Geisert & Vincent C Lucas PC Huffman McLean Fredericksburg, Harrisonburg Ronald L Manley Robert Philipson & Company Broadway Richmond Manning Perkinson Floyd Plott & Walton PC & Company PC Richmond Danville Price Waterhouse Martin Dolan & Holton Ltd Falls Church, Norfolk Glen Allen VIRGINIA 197

Rauch Witt & Company Thompson Greenspon & Co PC Newport News, Suffolk, Virginia Beach, Fairfax Williamsburg Tingler & Miller William P Reagle Fredricksburg Centreville Warren Bandy & Eley Richard E Ricketts Jr Virginia Beach Lynchburg Watkins Meegan Drury & Ritter & Company Company Vienna Vienna Charles A Robinson Assoc Harry Wilhelm Jr and Co Norfolk Falls Church

Ross Langan & McKendree Yount Hyde & Barbour PC McLean, Reston Culpeper, Leesburg, Middleburg, Sterling, Winchester Roth Goeke Hunt & Hudson Oakton Russell Evans & Thompson Herndon Sabatini-Winn PC Richmond Robert M Salter PC Virginia Beach Samson & Sturn Fairfax

Susan Schildknecht Alexandria Schoenadel Marginot & Company Springfield Schreiner Legge and Company Alexandria, Springfield H Schwarz & Co PC Roanoke Shaw Sullivan & Dear PC Alexandria Smith & Eggleston PC Richmond Snead and Williams PLC Danville Swart Lalande & Associates PC Fairfax Charles M Terry & Company Richmond Osama Theib Falls Church 198 WASHINGTON

WASHINGTON

Abramson & Hauser PS Brantley Janson & Co PS Bellevue Federal Way Arthur Andersen & Co Brink & Sadler Seattle Tacoma Ronald D Anderson PS Brown & Delaney Spokane Spokane Andrews Ferguson & Assoc PS Carl & Carlsen Yakima Seattle Bader Martin Ross & Smith PS Robert A Chace Inc PS Seattle Longview Ball and Treger William R Chatham & Assoc PS Bremerton Tukwila Marc G Bateman Clark Nuber & Co PS Lynnwood Bellevue Batty Erlandsen & Higgins PS James E Coates Spokane Lynnwood BDO Seidman Robert B Cochran PS Seattle, Spokane Seattle Michael R Bell & Company John R Coghlan Spokane Spokane Benson & McLaughlin PS Contract Controllers Bellevue, Seattle Seattle Benton Benton & Company Coopers & Lybrand Tacoma Seattle, Spokane Berntson Porter & Co Wendy S Coopey Bellevue Edmonds Scott M Bessire Cordell Neher & Co Okanogan Leavenworth, Wenatchee Patricia Bliss & Co PS Cox & Gracia PS Olympia Bellevue Blodgett Mickelsen & Naef PS Muri W Cox Kennewick Seattle G L Booth Stephen G Dashiell PS Longview Spokane Bowen Hafey Bergquist & Dawson & Gerbic Pennington Seattle Olympia Deloitte & Touche Boyd Olofson & Co PS Bellevue, Seattle Yakima Dodd Wing & Company Branch Richards & Co PC Kirkland Seattle WASHINGTON 199

Gary R Douglass Walter J Haig II Camas Spokane Terrence J Dunne Haines & Company PS Spokane Bellevue Dwyer Pemberton & Coulson PC Earl Hall Tacoma Yakima John Reid Edwards Kit Hardan Walla Walla Seattle

Patricia Ellingsen Harper Incorporated Spokane Spokane James Erickson & Co PS Hascal Sjoholm & Co PS Bellevue Arlington, Everett, Mill Creek Ernst & Young Hawthorne & Company PS Seattle Seattle Farrell & Co PS Hayden Ross & Co PA Bellevue Pullman Robert T Firebaugh Heiskell & MacGillivray Ridgefield Spokane Lana M Fisher Mel Henkle Chelan East Wenatchee Jay Douglas Forsyth Thomas Merrill Hogan Seattle Seattle Francis & Co Homchick Clark Smith Seattle Focht & Associates Wenatchee Dana L Freeland Auburn Johnson & Shute PS Bellevue Nicholas J Friend Yakima Johnson Stone & Pagano Tacoma Frost & Company PS Olympia Jorgenson & Associates Gig Harbor Fruci and Associates PS Spokane A Danielle Kirkland Issaquah Frumenti Lander & Wallace PS Vancouver Kirkpatrick Utgaard & Perry PS B D Gibson Colfax, St. John Kent Jean K Klein Gilliland & Associates Mercer Island Mount Vernon Knight Vale & Gregory Grant Thornton Olympia, Renton, Tacoma Seattle KPMG Peat Marwick Greenwood Ohlund & Co Seattle Seattle Patricia K Krakowka Hagen Kurth Perman & Co PS Wenatchee Seattle 200 WASHINGTON

Kueckelhan Crutcher & Co Morrow Baba & Metzon Inc PS Seattle Seattle James W Kukull Moss Adams Kirkland Bellevue, Bellingham, Bremerton, Everett, Seattle, Tacoma, Vancouver, Yakima John W Lance Longview Glen T Muncy Seattle Langlow Tolles & Co PS Tacoma Nelson & Company PS Tacoma Larson Gross & Associates Bellingham Niemi Holland & Scott Kennewick, Longview, Walla Walla Leffel Otis & Warwick PS Davenport, Odessa, Ritzville, Wilbur O’Rourke and Clark AC Bellevue LeMaster & Daniels Colfax, Kennewick, Moses Lake, Omak, George H Opsahl Jr PS Othello, Quincy, Spokane, Yakima Longview Vivat Lin Orcutt Favors & Associates Seattle Renton Donald W Luby Inc PS Myrtle Parent Seattle Walla Walla Ronald E Luhman Steven Paul Bellevue Seattle Mahrt & McNutt Paulsen Megaard & Company PS Seattle Bothell Maloney & Associates Pendergast & Bolson PS Seattle Bellevue

Martinson Cobean & Perry Shelton & Associates Associates PS Seattle Federal Way Peterson Sullivan & Co McDirmid Mikkelsen & Seattle Secrest PS Spokane Peterson & Associates PS Vancouver McFarland & Alton PS Jan Porter Spokane Vancouver McQuaig & Welk PS East Wenatchee Preszler Larner Mertz & Co Aberdeen Metcalf Hodges and Co Bellingham Price Waterhouse Seattle Robert E Moe & Associates PS Spokane Proebstel Michels Sunnyside Monroe DeFrancisco & Lampitt PS Longview Howard C Ragan PS Longview Morrison Taylor & Company PS Harvey Jay Rothschild III Kirkland Bellevue WASHINGTON 201

Ruljancich Blume Loveridge & Co The Sells Group PS Bellevue Everett Sanborn & Associates Inc PS S LeRoy Thomas Jr Bellevue Yakima Sattler & White Thoreson & Company Prosser, Sunnyside Edmonds Schenk & Smart PS Daniel J Tompkins PS Seattle Walla Walla

Schmitz & Associates PS Peter Townsend PS Bellevue Federal Way Schoedel & Schoedel Toyer & Associates Inc PS Spokane Everett Schroeder Simmons & Traner & Associates Lochmiller PS Edmonds Spokane Tremper & Co Thomas H Slater & Associates Seattle Longview John Urrutia & Company Peter A Slowiaczek PC Seattle Tacoma Visse & Repanich Laura L Small Bellevue Puyallup Voldal Wartelle & Co PS Smith & DeKay PS Bellevue Kirkland Webb Accountancy Corp PS Smith Carr & McLane PS Cashmere, Leavenworth Tacoma Whitaker Lipp & Healea H W Smith & Company PS Seattle Bellevue Honora Whitaker-Mead Orphalee Smith Ridgefield Bellingham Williamson & DePosit Richard M Steele PS Inc Kirkland Bellingham Wintch Tobiason and Company Erick Steinman Everett Tacoma Richard A Withey PC Sterling Kuder & Company PS Vancouver Seattle John H Wolf PC Strader Hallett & Co PS Spokane Aberdeen, Bellevue, Lacey Cheryl K Woods Sweeney Conrad PS Centerville Bellevue Yergen and Meyer Harold Tellock & Associates Bellevue, Chehalis Battle Ground S Josh Yeyni TGS & Company Bellevue Bellevue, Othello 202 WEST VIRGINIA

WEST VIRGINIA

Arnett & Foster Leland D O’Neal Charleston, Lewisburg, Martinsburg Oak Hill

Gary K Bennett Persinger & Company Fairmont Beckley Brown Edwards & Company Rice & Associates Bluefield, Princeton Huntington

Teresa P Chegwidden Rodeheaver & Associates Charleston Parsons Conley Johnson AC Secret & Shields Fairmont Clarksburg Costanzo & Associates Simpson & Osborne AC Wheeling Charleston Deloitte & Touche John W Slough Charleston Martinsburg Diamond Leftwich Goheen & Dunn Smith & Denny Huntington Clarksburg Doak Cuppett & Poling Smith Elliott Kearns & Company Clarksburg Martinsburg Ernst & Young S R Snodgrass AC Charleston Wheeling Jeffrey S Feamster Somerville & Company Lewisburg Huntington

Gibbons & Kawash Suttle & Stalnaker Charleston Charleston Gleason & Liston Tetrick Bartlett & Co Charleston Clarksburg Harman Thompson Mallory & Ice The Smart Group AC Parkersburg Huntington Harrah & Bass The Tacs Company Inc Beckley Fairmont Johnston Leach McDonough & Toothman Rice & Co Eddy AC Buckhannon, Clarksburg Parkersburg Trainer Wright & Patemo John M Lucarelli Charleston, Gilbert, Huntington, Logan Charleston Ronald R Turner Maloney & Company Keyser Kingwood Mason & Bashaw AC Beckley McNeal Williamson & Co Logan WISCONSIN 203

WISCONSIN

Arthur Andersen & Co Erickson & Associates SC Milwaukee Appleton Anderson Bowen & Company Ernst & Young Eau Claire, Menomonie Madison, Milwaukee Anderson Tackman & Company Esterbrooks Lomen Scott & Green Bay, Milwaukee, Wausau Signorelli Ltd Superior Inge Alverson Bacon SC Sister Bay Ronald L Felten & Associates Cashton Daniel J Bartz Greenfield Fishkin Dippel & Horman SC Baraboo, Reedsburg W J Bauman Associates Ltd Eau Claire, Rice Lake, River Falls Grant Thornton Appleton, Fond Du Lac, Madison BDO Seidman Milwaukee Marvin E Groth SC Waukesha Cerbins Wyss Reffue & Pas Monroe Hawkins Ash Baptie & Company Green Bay, La Crosse, Manitowoc, Wayne J Christman Marshfield, Medford, Sturgeon Bay Burlington Hintz Accounting Service Clifton Gunderson & Co Plymouth Eau Claire, Green Bay, Kenosha, Madison, Marshfield, Milwaukee, Neenah, Jannsen & Co SC Oshkosh, Racine, Sparta, Stevens Point, Milwaukee Tomah Jones & Purin Coleman & Williams Ltd Dodgeville Milwaukee Jonet & Fountain Conley McDonald & Co Green Bay Brookfield, Kenosha Keller & Yoder Coopers & Lybrand Wisconsin Rapids Milwaukee Kerber Eck & Braeckel Robert B Crane & Co SC Milwaukee Brookfield Kiesling Associates Jeffrey W Danihel LaCrosse, Madison, Viroqua New Berlin Mark J Künzing Deignan Schomburg & Assoc SC Madison Lake Geneva Kolb Lauwasser & Co SC Deloitte & Touche Milwaukee Milwaukee Komisar Brady Nettesheim & Co Carla R DenHartigh Milwaukee Racine KPMG Peat Marwick William Earley & Company Milwaukee Racine 204 WISCONSIN

Robert A Leack SC Roller Ksicinski & Syring SC Milwaukee Wauwatosa Maitland Singler & Van Vlack SC Schenck & Associates SC Ashland Appleton, Fond Du Lac, Green Bay, Sheboygan, Stevens Point T K Martin & Company Mineral Point Norbert A Schlidt SC Brookfield McGIadrey & Pullen Ashland, Janesville, La Crosse, Madison, John C Schubert Superior Milwaukee McMahon Schleifer & Wood Edith I Schuett Eau Claire Waukesha McNally & Company SC Schumaker Romenesko & Janesville Assoc SC Appleton, Green Bay, Oshkosh Mark F McNally & Associates SC Madison Shinners Hucovski and Company SC Melcher CPA Green Bay Madison, Waunakee H G Siepert & Company John E Meisinger Beloit Park Falls Simma Flottemesch & Menden & Associates SC Orenstein Ltd Brookfield New Richmond Morton Nehls & Tierney SC Smith & Gesteland Brookfield, Madison Madison, Sun Prarie Mueller & Sebena SC Smith Demuth & Black Brookfield Lake Geneva Parent Dott & Company Ltd Stangel Shinners Hucovski Beaver Dam and Company SC Detlef Pavlovich Sturgeon Bay Milwaukee Stewart & Cohen Bernard C Phelps Stevens Point Green Bay Stienessen Schlegel & Co Price Waterhouse Eau Claire Milwaukee James J Strycharske Herbert C Puetzer Barneveld Richfield Suby Von Haden & Associates SC Radke & Schlesner SC Madison Milwaukee David M Tauber Redlin & Company SC Fish Creek Waukesha Tax Management Services Inc R B Rewalt SC Green Bay Appleton Tillman & Kennedy Douglas Rice Milwaukee Watertown V/H Associates New Berlin WISCONSIN 205

Vanstone Foley & Wesson Waukesha Virchow Krause & Company Brookfield, Dodgeville, Eau Claire, Elkhorn, Fort Atkinson, Janesville, Lancaster, Madison, Oconomowoc, Platteville, Watertown, Whitewater Vrakas Blum & Co SC Brookfield Wallschlaeger Associates SC Fond du Lac Wegner & Associates Madison Williams Young & Associates Madison

Williams CPA Milwaukee Williams Young & Associates Racine Winter Kloman Moter & Repp SC Elm Grove, Oconomowoc Wipfli Ullrich Bertelson Appleton, Chippewa Falls, Eagle River, Eau Claire, Green Bay, Marshfield, Menomonie, Rhinelander, Rice Lake, Wausau, Wisconsin Rapids

James P Yorgan SC Racine 206 WYOMING

WYOMING

Brough & Associates PC Leo Riley & Co Afton Casper Susan Marie Crosser Robirds and Associates PC Wilson Cody, Powell Dorr Bentley & Pecha PC Roger J Schneider Cheyenne, Gillette Rawlins

George E Gillett Shuck Marso & Bennett Cody Gillette Henderson Stevens & Associates PC Simonsen Mader Tschacher & Co Rock Springs Laramie Heyborne Radakovich & Company PC Rock Springs Hocker Lovelett Hargens & Yemmie PC Casper, Riverton Hoenig & Associates Cheyenne Edward A Hoffman Sheridan Enoch Kenworthy Jr Cheyenne King Hearne & Co PC Laramie Fred A Lockwood & Co PC Torrington Macy Lowham & Mason Casper McGladrey & Pullen Casper, Cheyenne, Laramie McKee Marburger & Fagnant PC Lander Clifford H Moore and Company Riverton Maurice M Morton Casper Porter Muirhead Cornia & Howard Casper Keith G Price Cheyenne Appendix

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

■ Number and location of offices

■ Total number of partners or shareholders and non-CPAs with parallel status

■ Total number of CPAs

■ Total number of professional staff

■ Total number of personnel

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

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

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

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