governmental audit quality center - aicpa · 2019-12-05 · governmental audit quality center...

Governmental Audit Quality Center

Enrollments as of March 6, 2020 – M through S

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

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

Center Members Contacts

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

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

M. Carleen Dumas, CPA 369 Donaldson Rd Calhoun LA 71225-9405

M. Carleen Dumas 318-644-5726 mcdcpa1@aol.com

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

Rebecca Agredano 559-627-3900 ragredano@mgreencpas.com

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

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

Machen McChesney, LLP 1820 E University Dr Auburn AL 36830-5230

Aaron K. Waller 334-887-7022 awaller@machenmcchesney.com

Macias Gini & O'Connell LLP 2121 N. California Blvd., Suite 750 Walnut Creek CA 94596

David G. Bullock 925-395-2808 dbullock@mgocpa.com

Mack & Associates, CPA, PC 116 E WASHINGTON ST STE 1 Morris IL 60450-2288

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

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

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

Maddox & Associates CPAs Inc 1407 Alexandria Pike Fort Thomas KY 41075-2599

William P. Maddox, Jr 513-481-7727 pmaddox@maddox-cpa.com

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

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

Maher Duessel 503 Martindale Street, Suite 600 Pittsburgh PA 15212

Diane E. Edelstein 412-471-5500 dedelstein@MD-CPAS.com

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

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

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

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

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

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

Maine Office of the State Auditor 111 Sewall ST 4TH FLoor 14 State House S Augusta ME 04333-0001

B. Melissa Perkins 207-624-6254 Melissa.Perkins@maine.gov

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

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

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

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

Malcolm Johnson & Co., PA 210 N Highway 17 92 Debary FL 32713-2102

Malcolm P. Johnson 386-668-6464 malcolmjohnson@mpinet.net

Malcolm W. Hughes 120 Treebrooke Way Fayetteville GA 30214-2668

Malcolm W. Hughes 770-719-0806 hfgcpa@bellsouth.net

Malesardi, Quackenbush, Swift & Company LLC 155 North Dean Street Englewood NJ 07631

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

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

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

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

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

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

James H. Eichten 952-545-0424 jeichten@mmkr.com

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

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

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

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

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

Pamela L. Lebold 216-344-5287 plebold@maloneynovotny.com

Malvin, Riggins & Company, P. C. 725 City Center Blvd Ste 200 Newport News VA 23606-3086

Joyce R. Schaffer 757-881-9600 JSCHAFFER@MALVINRIGGINS.COM

Mandy Walker, P.A. 109 E. Main Street Tuckerman AR 72473-0792

Mandy A. Walker 870-485-2045 mandy@mawalker.consulting

Maner Costerisan 2425 E. Grand River Ste 1 Lansing MI 48917

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

Manfre CPA PC PO BOX 587 Armonk NY 10504-0587

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

Manley Garvin LLC 340 Main St Greenwood SC 29646

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

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

Justin J. Williams 916-929-0540 jjw@muncpas.com

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

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

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

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

Marcum LLP 750 3rd Avenue 11th Floor (Head office) New York NY 10017

James D. Wilkinson 401-457-6709 james.Wilkinson@marcumllp.com

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

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

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

Kim Turnley 724-312-3409 kim@mcturnleycpa.com

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

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

Mark Schwing CPA PC 9725 SW Beaverton Hillsdale Hwy Ste 350 Beaverton OR 97005-4757

Mark K. Schwing 503-574-4511 mschwing@teleport.com

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

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

Markowski & Company 2880 Spring Arbor Rd Jackson MI 49203-3608

Douglas E. Atkins 517-782-9351 datkinscpa@comcast.net

Marks Paneth LLP 685 Third Avenue New York NY 10017-6701

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

MarksNelson LLC 1310 East 104th Street, Ste 300 Kansas City MO 64131-4503

Christine Egan Johnson 816-743-7700 cjohnston@marksnelsoncpa.com

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

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

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

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

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

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

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

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

Marshall, Jones & Co. 26 Lenox Pointe Ne Atlanta GA 30324-5620

Charles W. Jones 404-231-2001 charlie@marshalljones.com

Martens and Company, CPA, LLP 4949 Pleasant St Ste 104 West Des Moines IA 50266-5496

Richard D. Atterbury 515-223-4841 atterburyr@martenscocpa.com

Martha Crites PO Box 84 Halls TN 38040-0084

Martha L. Crites 731-836-5987 mlcrites@lctn.com

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

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

Martin Hood LLC 2507 S Neil St Champaign IL 61820-7713

Mitchell R. Schluter 217-351-2000 mitch.schluter@martinhood.com

Martin Starnes & Associates CPAs, P.A. 730 14th Avenue, Drive SE Hickory NC 28602

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

Martindale Keysor & Co., CPA's PLLC 24 Margaret Street Ste 4 Plattsburgh NY 12901-0269

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

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

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

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

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

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

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

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

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

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

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

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

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

Matthew J. Bernier CPA, LLC 971 Concord St Ste 6A Framingham MA 01701-4689

Matthew J. Bernier 508-879-8840 mbernier@pcmcpas.com

Matthew K. Varley CPA LLC 1030 HOOPER AVE STE B Toms River NJ 08753-8368

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

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

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

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

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

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

Adam M. Fraley 678-589-5102 afraley@mjcpa.com

MAWC, LLC 158 Main Street Ste 301 Ansonia CT 06401-1836

John A. Accavallo 203-732-2592 jaccavallo@mawccpas.com

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

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

Max E. Mertz, CPA 3140 Nowell Ave Juneau AK 99801

Max E. Mertz 907-957-7131 max@mertzcpa.com

Max Halley PLLC PO Box 3068 Brookhaven MS 39603-7068

Terry M. Halley, Jr 601-300-4713 max@halleycpa.com

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

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

Mayberry & Company LLC 8310 S Valley HWY Ste 300 Englewood CO 80112

Timothy P. Mayberry 303-993-2199 tpmayberry@hmcpas.biz

Mayer Hoffman McCann P.C. 700 West 47th Street, Suite 1100 Kansas City MO 64112

Michelle S. Spriggs 508 990-8200 MSpriggs@cbiztofias.com

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

Ethan Khan 212-375-6794 ethan.kahn@mazarsusa.com

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

Amy L. Meyer 925-930-0902 Amym@mazeassociates.com

MC Group Hawaii, Inc. PO BOX 62030 Honolulu HI 96839-2030

Gary Y. Miyashiro 808-988-5757 gary@mcghawaii.com

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

Karyn T. Lemon 864-583-0886 (140) KLemon@mshcpa.com

McBride, Lock & Associates, LLC 4151 N Mulberry DR Ste 275 Kansas City MO 64116-4623

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

McBride-Manley & Co. PC 1115 South Parker Marine City MI 48039-0026

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

McCall Gibson Swedlund Barfoot PLLC 13831 Northwest Fwy., Ste 610 Houston TX 77040

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

McCall Scanlon & Tice LLC 9800 McKnight Rd Ste 332 Pittsburgh PA 15237-6006

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

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

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

McCarthy, Hargrave & Co 113 W. Main Street Northborough MA 01532

Jonathan Furey 508-481-2211 jon@mhandco.com

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

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

McClintock, Nelson & Associates, CPAs, PC 3646 W Main St Dothan AL 36305-1048

George C. McClintock 334-793-1414 george@mna-cpa.com

McClure & Wolf, LLP 538 Morgantown St, Metro Plaza Uniontown PA 15401-5412

Clayton E. Gregg, IV 724-437-2000 cgregg@mcclurewolfcpas.com

McConnell & Jones LLP 4828 Loop Central Drive, Suite 1000 Houston TX 77081

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

McCrady & Associates PLLC 107 Water Oak Ln Altamonte Springs FL 32714-5825

Stacy Z. McCrady 321-527-6906 Smccrady@Mccradyandassociates.com

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

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

McDirmit Davis & Company, LLC 934 N Magnolia Ave Ste 100 Orlando FL 32803-3840

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

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

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

McGee, Hearne & Paiz, LLP 314 W 18th St Cheyenne WY 82003-1088

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

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

Shawn P. Emerson 814-453-6594 semerson@mpbcpa.com

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

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

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

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

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

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

McGrail, Merkel, Quinn & Associates, P.C. 1173 CLAY AVE Scranton PA 18510-1155

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

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

Dean L. Richardson 803-787-2299 drichardson@mcgregorcpa.com

McIlroy.Keen.Goodman, LLP PO Box 7347 Little Rock AR 72217-7347

Rocky Goodman 501-280-0222 rgoodman@mkgcpa.net

McIntee Fusaro Del Corral, LLC 277 Fairfield Rd Ste 300 Fairfield NJ 07004-1942

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

MCK CPAs & ADVISORS 1353 E Mound Rd Ste 300 Decatur IL 62526-3682

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

McKeever Varga & Senko CPAs 1910 Cochran Rd Ste 500 Pittsburgh PA 15220-1238

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

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

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

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

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

McLarney & Co PC 6 Courthouse Ln Unit 15 Chelmsford MA 01824-1727

Brian F. McLarney 978-453-2222 bmclarney@aol.com

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

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

MCM CPAs & Advisors LLP 325 W Main Street Ste 2300 Louisville KY 40202-4256

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

McMahan and Associates, L.L.C. 245 Chapel Place Suite 300 | P.O. Box 5850 Avon CO 81620

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

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

Jolanta F. Moore 219-924-3450 j.moore@mcmahonpc.com

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

Michael D. Manus 440-243-3400 mikem@mcmanusdosen.com

McNair, McLemore, Middlebrooks & Co., LLC 389 Mulberry Street Macon GA 31202-0001

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

McNorton Ishee & Jones, PC 41 W I65 Service Rd N Ste 190 Mobile AL 36608-1223

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

McPherson, Goodrich, Paolucci & Mihelich, PC 503 N Main St Ste 740 Pueblo CO 81003

Todd S. Mihelich 719-543-0516 todd@cpapueblo.com

MDA Professional Group, P.C. 307 Clinton Ave W Ste 500 Huntsville AL 35801-5528

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

Meaden & Moore Ltd 1100 Superior Ave E Ste 1100 Cleveland OH 44114-2523

Kelli A. Bernstein 216-928-5346 kbernstein@meadenmoore.com

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

Paul D. Lawrence 417-889-3135 paul@cpapro.net

Medaglia & Co., Inc. 26 E Pearl St Nashua NH 03060-3459

Jeffrey D. Murphy 603-889-4411 murphyjef@merrimack.edu

Melanson Heath 102 Perimeter Road Nashua NH 03063-1301

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

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

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

Melissa Gilroy, CPA 80 Greenacre Rd Westwood MA 02090-3110

Melissa A. Gilroy 781-696-4019 mg@mgilroycpa.com

Melton & Melton LLP 6002 Rogerdale, Ste 200 Houston TX 77072

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

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

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

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

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

Mercadien, P.C. Certified Public Accountants PO BOX 7648 Princeton NJ 08543-7648

Warren A. Broudy 609-689-9700 wbroudy@mercadien.com

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

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

Merritt, McLane & Hamby, P.C. 401 CYPRESS ST STE 303 Abilene TX 79601-5146

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

Mertens & Stickler CPAs LLC dba Stemen, Mertens, Stickler CPAs & Associates 380 S 5th St Ste 1 Columbus OH 43215-5436

Jeremy Kenney 614-224-0955 jkenney@sms-cpas.com

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

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

Meyaard Tolman & Venlet, P. C 16 E. Main Avenue | PO Box 320 Zeeland MI 49464-0320

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

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

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

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

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

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

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

Michael Cummins CPA, P. C. 3 The Pines Ct Ste E St Louis MO 63141

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

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

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

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

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

Michael K. Glover APAC 9497 Brookline Ave Baton Rouge LA 70809-1429

Michael Glover 225-295-1860 mike@mglovercpa.com

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Michael Estes 817-831-3553 office@mikeestespc.com

Mikeal D. Parker CPAs Chartered PO Box 905 Homedale ID 83628-0905

Mikeal D. Parker 208-337-3271 mike@parker-advisors.com

Mildrid Esua, CPA 717 GREEN VALLEY RD STE 200 Greensboro NC 27408-2156

Mildrid N. Esua 336-825-7994 mildrid.esua@mildridesua.com

Millan & Company PC 812 San Antonio Ste L17 Austin TX 78701

Richard K. Milan 512-479-6819 richard@millancpa.com

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

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

Miller, Brussell, Ebben & Glaeske, LLC 611 E Wisconsin Street Portage WI 53901-0585

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

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

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

Miller, Mayer, Sullivan & Stevens, LLP 2365 Harrodsburg Road Ste A-100 Lexington KY 40504

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

Millhuff-Stang, CPA, Inc. 1428 Gallia St Portsmouth OH 45662-4221

Natalie L. Millhuff-Stang 740-876-8548 natalie@millhuffstangcpa.com

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

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

Minda B. Raybourn, CPA 820 11th Ave Franklinton LA 70438-1442

Minda Raybourn 504-839-4413 mara0642@aol.com

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

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

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

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

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

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

Mitchell & Titus LLP 1 Battery Park Plz FL 27 New York NY 10004-1431

Elaine T. Allen 212-709-4640 EAllen@mitchelltitus.com

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

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

Mitchell T Fontenote CPA, Inc. 2428 NALL ST Port Neches TX 77651-4704

Mitchell Todd Fontenote 409-722-6300 mitchell@mtfcpas.com

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

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

Mixon, Mixon, Brown, & Tench CPAs 854 Washington ST Ste 200 Clarksville GA 30523-6031

Michael E. Mixon 706-754-1040 mike@mixoncpa.com

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

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

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

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

Moats & Associates, Certified Public Accountants 2100 South Ridgewood Avenue, Suite 7 South Daytona FL 32119

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

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

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

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

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

Monmouth CPAs and Consultants, LLC 137 Camden Street Apt 3 Newark NJ 07103-5443

Olugbenga O. Olabintan 201-230-7518 oolabintan@aol.com

Monroe CPA, LLC 500 West Main St. Unit 7400 Tupelo MS 38802

Kelvin Monroe 601-479-9856 kelvin.monroe@outlook.com

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

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

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

Christine A. Schneider 978-557-5349 cschneider@themfacompanies.com

Moore Grider and Company, Certified Public Accountants 325 E Sierra Ave Fresno CA 93710-3707

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

Moore Stephens Lovelace, P.A. 255 S Orange Ave Ste 600 Orlando FL 32801-3428

William Blend 407-740-5400 wblend@mslcpa.com

Moore, Truelove, Pharis, Meyers & Marsh, CPAs, PLLC PO Box 1331 Vernon TX 76385-1331

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

Moran & Smith LLP 2260 Wednesday Street, Suite 400 Tallahassee FL 32351-2335

Christopher H. Moran 850-879-0636 cmoran@moransmithcpa.com

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

William C. Oswald 610-882-1000 boswald@moreycpa.com

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

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

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

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

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

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

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

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

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

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

Morse & Co., P.L.L.C 5121 S Wheeling Ave Ste 200 Tulsa OK 74105-6421

Timothy L. Roberts 918-749-1040 troberts@morseandco.com

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

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

Moss Adams LLP 999 Third Avenue, Suite 3300 Eugene OR 98104

Erica Forhan 541-686-1040 Erica.Forhan@mossadams.com

Moss, Krusick & Associates, LLC 501 S New York Ave Winter Park FL 32789-4293

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

Mostert, Manzanero & Scott, LLP 4 Associate Dr Oneonta NY 13820-2265

Deborah L. Mostert 607-432-8700 dmostert@mmscpas.com

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

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

MP Group, Inc. 8500 Menaul Blvd Ne Ste A Albuquerque NM 87112-1273

Michael L. Moore 505-340-3660 mmoorecpa@comcast.net

MP P.C. One Monarch Pl Ste 1300 Springfield MA 01101

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

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

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

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

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

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

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

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

John M. Fedus 312-445-5882 jfedus@muellercpa.com

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

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

Mueller Yuva Osterman Rasmusson LLP 225 E. 4th Avenue Eugene OR 97401

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

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

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

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

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

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

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

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

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

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

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

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

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

MWH Group, PC PO BOX 97000 Wichita Falls TX 76307-7000

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

MWR CPAs, LLC 150 Westmount Drive Farmington MO 63640-2970

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

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

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

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

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

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

Chad K. Funasaki 808-524-2255 cfunasaki@nkcpa.com

N. Wesley Pughsley Jr., CPA, PC PO Box 11801 Roanoke VA 24022-1801

Noah W. Pughsley, Jr 540-293-5814 wes@nwpcpallc.com

Nadine Julson, LLC 709 Dakota Avenue Ste B Wahpeton ND 58074

Nadine Julson 701-642-8146 nadine@julsoncpa.com

Nanavaty & Nanavaty & Davenport, LLP 123 South Main Street Ste 140 Newtown CT 06470-0527

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

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

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

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

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

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

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

Neffendorf & Knopp, P.C. 736 S WASHINGTON ST Fredericksburg TX 78624-5023

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

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

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

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

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

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

Natalie Cordiva 505-476-3830 natalie.cordova@osa.state.nm.us

Newberry Leonard Horton & Barrington PO BOX 790 LAMesa TX 79331-0790

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

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

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

Newman Associates 222 D Street Ste 9B Davis CA 95616

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

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

Donald K. Hulslander 407-228-0700 Don@orlando-accounting.com

Newsome & Company, P.C. 111 Library Hill Ln Ste A Lexington SC 29072-3802

Darrell N. Newsome, Jr 803-728-1899 tripp@newsomecpa.biz

NH Office of Legislative Budget Asst - Audit Div State House, Room 102, 107 North Main Street Concord NH 03301-4906

Stephen C. Smith 603-271-2785 Stephen.Smith@leg.state.nh.us

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

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

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

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

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

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

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

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

Nietzke & Faupel, P. C. 7274 Hartley St Pigeon MI 48755-5214

Brian V. Hazard 989-453-3122 bhazard@nfcpa.com

Niewedde & Wiens, CPAs PO Box 98 York NE 68467

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

Nigro & Nigro, PC 25090 Jefferson Ave Murrieta CA 92562

Jeffrey D. Nigro 951-698-8783 jnigro@nncpas.com

Nisivoccia LLP 200 Valley Road, Suite 300 Mt. Arlington NJ 07856

Francis J. Jones Jr 973-328-1825 bjones@nisivoccia.com

NMS Certified Public Accountants 121 South Street Chardon OH 44024

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

Noe and Company 154 Santa Clara Ave Oakland CA 94610

Sijoon Noe 510-888-1599 cjnoe@noecpa.com

Noel Garza, CPA, PC 2111 Jackson Crk Ave Edinburg TX 78539

Noel Garza 956-393-8443 garza@ngarzacpa.com

Nolte, Cornman & Johnson, P. C. 117 W 3RD ST N Newton IA 50208-3040

Nancy L. Janssen 641-792-1910 ncjcpa@mediacombb.net

Norden & Salinas, PLLC 608 N US Highway 281 Ste 102 Marble Falls TX 78654-5100

Timothy W. Norden 830-798-9978 tnorden@nordensalinascpa.com

Norman, Johnson & Co., P. A. 191 N DANIEL MORGAN AVE Spartanburg SC 29306-2312

Gary James Johnson 864-573-8623 gary@njcocpa.com

North Carolina Office of the State Auditor 2 S Salisbury St | 20601 Mail Service Center Raleigh NC 27601-2903

Beth Ann Wood 919-807-7500 beth_wood@ncauditor.net

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

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

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

David L. Conway 330-365-5405 david.conway@novoco.com

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

Robert W. Hendrix Jr 561-659-3060 rwh@nhmcpa.com

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

Mark Levy 914-457-1100 mlevy@nhcpas.com

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

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

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

Ralph Liberatoscioli, Jr 631-845-5252 ralph.liberatoscioli@nybkw.com

O'Connell & Company LLC 8101 Washington Lane, Ste 213 Wyncote PA 19095

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

O'Connor & Drew, P.C. 1515 Hancock St Quincy MA 02169-5243

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

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

Anthony D. Rozevicius 508-757-6391 arozevicius@oconnormaloney.com

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

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

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

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

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

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

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

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

Office of the Minnesota State Auditor 525 Park Street, Suite 500 St. Paul MN 55103

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

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

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

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

Charles J. Ward 215-322-5558 cward@oharawardcpas.com

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

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

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

Gary A. Jones 405-521-3495 gjones@sai.ok.gov

Olin Business Solutions, PLLC PO BOX 6495 Yuma AZ 85366-2521

John M. Olin 928-783-2258 johnolincpa@obspllc.com

Ollie Green & Company CPAs 1300 S 4th St Ste 100 Louisville KY 40208-2314

Ollie Green 502-634-3003 ogreen@ogreencpa.com

Olmsted & Associates Accountancy Corporation 10540 TALBERT AVE STE 110W Fountain Valley CA 92708-6026

Steven R. Olmsted 714-698-0829 solmsted@olmstedcpa.com

Olsen Thielen & Co., Ltd. 2675 Long Lake Road Roseville MN 55113

Daniel C. Owens 651-483-4521 dowens@otcpas.com

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

Olugbenga O. Olabintan 201-230-7518 oolabintan@aol.com

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

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

Oregon Secretary of State Audits Division 225 Capital Street NE, Ste 500 Salem OR 97310

Mary Wenger 503-986-6440 mary.e.wenger@oregon.gov

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

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

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

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

Oscar G. Armijo, CPA 41990 COOK ST STE 501 Palm Desert CA 92211-6102

Oscar G. Armijo Steffen 760-7734078 oscara@armijoandassociates.com

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

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

Oster & Kudisch CPA's LLC 1-15 Cyril Ave Fair Lawn NJ 07410-2053

William R. Oster 973-967-0502 wrocpallc@gmail.com

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

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

Oster Professional Group, CPAs, PC 77 W Adams St Burns OR 97720-1705

Kari J. Ott 541-573-6151 kott@opgcpa.com

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

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

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

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

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

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

Owens CPA & Associates PC Po Box 10 Vansant VA 24656-0010

Christopher T. Owens 276-935-7351 todd@toddowenscpa.com

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

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

Padilla & Company, LLP 175-61 Hillside Avenue Ste 200-201 Jamaica NY 11432-5733

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

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

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

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

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

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

Marc D. Kennedy 361-854-4688 marckennedyshopping@gmail.com

Parks & Berry CPA's P.C. 752 Jim Parker Dr Smyrna TN 37167-5749

Joel D. Parks 615-459-8248 joel@parksberrycpa.com

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

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

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

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

Patterson & Associates, PLLC 4248 Fayetteville Road Lumberton NC 28358

Matthew A. Patterson 910-738-1448 x 113 mat@papllccpas.com

Patterson, Hardee & Ballentine, PC 1889 General George Patton Dr Ste 200 Franklin TN 37067-6294

Sarah C. Hardee 615-750-5537 sarah@phbcpas.com

Pattillo, Brown & Hill, LLP 401 W Hwy 6 Waco TX 76702-0725

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

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

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

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

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

Paul M. Stutts, CPA, PA 100 N. Elm Street Suite 300 Greensboro NC 27401

Paul M. Stutts 336-691-8880 pstutts@spc-cpa.com

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

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

Pauley, Roxanne CPA 4159 Camelia DR Hernando Beach FL 34607-3304

Roxanne L. Pauley 352-515-0617 rpauleycpa@aol.com

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

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

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

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

PBMares, LLP 558 S Main St Harrisonburg VA 22803

Todd E. Levey 410-971-0877 tlevey@pbmares.com

PDR CPAs + Advisors, Inc. 29750 US Highway 19 N Ste 101 Clearwater FL 33761-1510

Mary Brown 727-785-4447 mbrown@pdr-cpa.com

Pedelahore & Co., LLP 1010 Common Street Ste 2100 New Orleans LA 70112

Milton B. Cavalier 504-522-8708 mcavalier@pedelahore.com

Pena Briones McDaniel & Co PC 4171 N Mesa Street Ste B100 El Paso TX 79902-1431

Teri A. Reinert 915-542-1733 teri@cpaelpaso.com

Penan & Scott, P. C. 1451 ROCKVILLE PIKE STE 400 Rockville MD 20852-1498

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

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

Travis Irving 503-221-7536 Tirving@perkinsaccounting.com

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

Kathryn E. Harris 415-461-8500 kat@pc-cpas.com

Perry & Associates CPA's AC 428 Second Street Marietta OH 45750

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

Peters & Associates 731 James St Ste 400 Syracuse NY 13203-2003

Mark C. Peters 315-476-1616 markp@peterscpas.com

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

Angela M. Pratt 509-575-1040 angela@petersenadvisors.com

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

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

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

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

Petroni & Associates LLC 21 W High PO Box 279 Glassboro NJ 08028-0279

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

Pettit & Company, LLC 5112 SKIPPING STONE DR Indianapolis IN 46237-8662

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

Pfeffer, Hanniford & Palka, CPAs, PC 225 East Grand Ave Ste 104 Brighton MI 48116

Patrick M. Hanniford 810-229-5550 phanniford@phpcpa.com

PGM, LLC 265 Main St Ste 202 Biddeford ME 04005-3091

Peter G. Montano 207-415-5714 peter@pgmaccounting.com

Phillips & Associates CPA's PC 1600 HUNT DR STE B Normal IL 61761-6163

Richard W. Phillips 309-452-2417 rwp6505@aol.com

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

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

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

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

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

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

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

Sharon R. Kennedy 401-831-0200 sharonk@pgco.com

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

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

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

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

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

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

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

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

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

Brett P. Bradford 707-577-1582 bbradford@pbllp.com

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

John D. Pittman 515-276-2727 john@pittmancpa.com

PKF O'Connor Davies 500 Mamaroneck Ave Harrison NY 10528

Stewart A. Grubman 240-534-2810 sgrubman@pkfod.com

PKF Puerto Rico, LLC The Hato Rey Center 268 Ponce de León Avenue Suite 1107 Hato Rey PR 00918

Edwin E. Torres 787-400-9548 etorres@pkfpuertorico.com

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

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

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

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

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

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

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

Donald McPhee 512-258-9670 dmcphee@pmbhd.com

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

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

Porch & Associates, LLC 10612 ROYAL BIRKDALE NE Albuquerque NM 87111-6571

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

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

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

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

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

Porter Muirhead Cornia & Howard 600 East 1st Street Casper WY 82601

Diane M. Cox 307-265-4311 dcox@pmch.com

Porterfield & Company CPA, PLLC 200 East Rush Ave. Harrison AR 72601

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

Postlethwaite & Netterville, A. P. A. C. 8550 United Plz Bl Ste 1001 Baton Rouge LA 70809-2256

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

Potter & Company, P. A. 114 N Church St Monroe NC 28112

John W. Kapelar 704-283-8189 jkapelar@gotopotter.com

Poulsen, Van Leuven & Catmull PA 1360 Albion Avenue Burley ID 83318-1818

Jeffrey D. Poulsen 208-678-1300 jdpcpa@pmt.org

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

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

PPA, LLP 469 Centerville Road Ste 203 Warwick RI 02886-2222

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

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

Beatriz Martin 305-444-8288 betty.martin@pragermetis.com

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

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

Presnell, Gage, Accounting & Consulting 1216 IDAHO ST Lewiston ID 83501-1941

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

Price, Paige & Company A C 677 Scott Avenue Clovis CA 93612

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

PriceWaterhouseCoopers LLP 300 Madison Ave New York NY 10017

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

PRIDA, GUIDA & PEREZ 1106 N Franklin ST FL 1 Tampa FL 33602-3841

Daniel J. Hevia 813-226-6091 (138) dhevia@pridacpas.com

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

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

Propp Christensen Caniglia LLP 9261 Sierra College Blvd Roseville CA 95661

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

Prothro, Wilhelmi & Company, P.L.L.C. 6855 OAK HILL BLVD Tyler TX 75703-0540

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

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

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

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

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

PSLZ LLP 1034 W ANN ARBOR TRL Plymouth MI 48170-1502

Rana M.T. Emmons 734-453-8770 rana@pslz.com

Pue, Chick, Leibowitz & Blezard, LLC 76 S Frontage Rd Ste 1 Vernon CT 06066-5535

Michael R. Blezard 860-871-1722 michael_blezard@pue-cpas.com

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

A. Ted Hotz 865-769-1655 thotz@pughcpas.com

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

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

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

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

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

Thomas J. Hoeferlin 314-884-4000 tjhoeferlin@purkpc.com

Purvis, Gray and Company CPAs 222 NE 1st St. Gainesville FL 32601-3999

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

PYA, PC 2220 Sutherland Ave Knoxville TN 37919-2350

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

Quast, Janke and Company, CPA's, P. C. 1010 N Johnson St Bay City MI 48708-6275

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

r + r CPAs, PSC 1025 Dove Run RD Ste 305 Lexington KY 40502-3582

Thomas C. Reitz 859-338-6956 cory@reitzcpas.com

R A Headrick, Jr, CPA, LLC P.O. BOX 161352 Mobile AL 36616-2352

Robert A. Headrick, Jr 251-776-3119 rah@rahjrcpa.com

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

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

R. Joanne Sheffield, CPA 4 N 3rd St Oakland MD 21550-1322

Ruth J. Sheffield 301-334-2359 rjs@iceweb.net

R. S. Abrams & Co. LLP 3033 Express Dr N, Ste 100 Islandia NY 11749

Alexandria Battaglia 631-234-4444 abattaglia@rsabrams.com

R.T. McCalpin & Associates 13992 Baltimore Ave Ste 209 Laurel MD 20707-5010

Diana McCalpin 301-974-4568 dianam@rtmcpa.com

Rabren, Odom, Pierce & Hayes, P.C. 1600 M L King Jr Expwy Andalusia AL 36420-0939

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

Rachael Payne, CPA, PLLC 325 W Sabine St Ste 8 Carthage TX 75633-2544

Rachael P. Payne 903-693-8522 rachael@robwilcpa.com

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

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

Raffol and Company, Inc 105 Chestnut ST Ste 11 Needham MA 02492-2520

Jonathan R. Vitale 508-397-8653 jvitale@raffolcpas.com

Raich, Ende, Malter & Co. LLP 1375 Broadway New York NY 10018

Barry S. Wechsler 212-944-4433 bwechsler@rem-co.com

Rainey & Rainey 3 W Olive St Ste 205 Scranton PA 18508-2574

Richard P. Rainey 570-343-9867 rainey.raineycpas@yahoo.com

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

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

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

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

Ram Associates 3240 E State Street EXT Trenton NJ 08619-4510

Parameswara Ramachandran 609-631-9552 pkram@ramassociates.us

RAM CPA, PLLC 8311 LA Matisse RD Raleigh NC 27615-3357

Rebecca A. Meyer 919-323-6182 rebecca.meyer@ramcpa.biz

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

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

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

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

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

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

Randall L Field PC 214 W 2ND ST Muleshoe TX 79347-3631

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

Randle & Associates CPA, LLC 70 Black Jack CT Black Jack MO 63033-7101

Jeffery J. Randle 314-731-8085 (301) jefferyrandle@randlecpa.com

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

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

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

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

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

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

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

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

Ray, Bumgarner, Kingshill & Assoc., P. A. 385 N Haywood St Ste 3 Waynesville NC 28786-5722

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

Rayford Smith, CPA 715 MAIN ST Liberty TX 77575-4813

Rayford G. Smith 936-336-6661 ray@wnscpa.com

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

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

RBT CPAs LLP PO Box 10009 Newburgh NY 12552-0009

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

RDG + Partners CPAs, PLLC 69b Monroe Ave Pitttsford NY 14534-1321

Timothy Hern 585-750-8070 thern@rizzodigiacco.com

Rea & Associates Inc 419 West High Avenue New Philadelphia OH 44663-5120

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

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

Tracy Kelly 765-664-2366 tracyk@realogan.com

Rea, Shaw, Giffin & Stuart 2415 9th St Meridian MS 39301-5046

Olen K. Evans 601-693-2841 kevans@rsgscpa.com

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

Brandy Lofton 770-879-8411 blofton@cpa-rrl.com

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

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

REDW LLC 7425 Jefferson St NE Albuquerque NM 87109

Anthony R. Gerlach 602-730-3612 AGerlach@redw.com

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

Albert F. Harris 270-247-5303 reedco12@bellsouth.net

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

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

Reed, Quinn & McClure 2055 N Brown Rd Ste 150 Lawrenceville GA 30043-4920

Pauline E. Shannon 770-449-9144 pshannon@rqmcpa.com

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

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

Reese Henry & Company, Inc. 400 E MAIN ST STE 2 Aspen CO 81611-2919

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

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

Albert R. Denny 918-893-1703 bert.denny@rcmcpa.com

Rehmann PO Box 2025 Saginaw MI 48605

Stephen W. Blann 616-975-2810 stephen.blann@rehmann.com

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

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

Renner and Company CPA, PC 700 North Fairfax Street Ste 400 Alexandria VA 22314

Andrew E. Young 703-535-1200 jrenner@rennercpa.com

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

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

REW, CPA 739 Utica Ave Brooklyn NY 11203-3475

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

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

Laurie L. Harberd 208-324-2351 laurie@rhacpas.com

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

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

RFarmer, LLC PO BOX 1173 Lamar CO 81052-1173

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

RFH, PLLC 300 W Vine St Ste 800 Lexington KY 40507-1812

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

RHR Smith & Company, CPA's 3 Old Orchard Rd Buxton ME 04093-6402

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

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

Patrick J. Wilkins 505-338-0800 patrick.wilkins@riccicpa.com

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

Richard A. Bowman 325-235-7974 rbowman@rbcpa.us

Richard CPAS, LLC 3421 N Causeway Blvd Ste 403 Metairie LA 70002-3722

Albert J. Richard, III 504-289-8125 joeyatpncpa@aol.com

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

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

Richard J. Breslin 505 S ILLINOIS ST Belleville IL 62220-2137

Richard J. Breslin 618-235-9811 rbreslin@aol.com

Richard L. Maxwell & Assoc., PLLC 101 Cherrywood Ln Crossette AR 71635-3921

Craig Kaminicki 870-364-8992 craig@maxwellcpa.com

Richard W. Brewster CPA, PC 670 SUPERIOR CT STE 106 Medford OR 97504-6179

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

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

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

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

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

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

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

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

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

Rife Silva & Co, LLC 500 Damonte Rancy Pkwy., Suite 852 Reno NV 89521

David E. Silva 775-624-9105 dsilva@rifesilva.com

Riley and Company Inc. PO Box 171 Mt. Pocono PA 18344

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

Riney Hancock CPAs PSC 2900 Veach Rd Ste 2 Owensboro KY 42503

Steven C. Mudd 812-423-0300 smudd@rineyhancock.com

Ringo & Assoc PC, CPAs 7339 CURRIE ROAD Northville MI 48168

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

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

Randall H. Ritchey 814-623-9510 rhrcpa@hotmail.com

Ritz Holman LLP 330 E Kilbourn Ave Ste 550 Milwaukee WI 53202-3144

Diana Luttmann 414-390-1179 diana@ritzholman.com

Rivero, Gordimer & Company, P.A. 201 N FRANKLIN ST STE 2600 Tampa FL 33602-5848

Stephen G. Douglas 813-875-7774 sdouglas@rgcocpa.com

Rives & Associates, LLP 212 West Center Street Lexington NC 27293-1991

Jay E. Sharpe 336-248-8281 jsharpe@rivescpa.com

RJ PIle, LLC d/b/a Pile CPAs One Indiana Square Ste 1200 Indianapolis IN 46204

Jeremy C. Kopeck 317-269-3454 jkopeck@pilecpas.com

RKL LLP 1800 Fruitville Pike, PO Box 8408 Lancaster PA 17604

Mark S. Zettlemoyer 717-399-1622 mzettlemoyer@rklcpa.com

RL Jennings & Associates PO Box 109 Rome GA 30162-0109

Richard L. Jennings 706-802-1945 lee@romecpa.com

RL Ring & Associates, LTD. 6065 Frantz RD Ste 106 Dublin OH 43017-3371

Robin L. Ring 614-389-2967 robin@rlringcpa.com

RMA Associates, LLC 1050 N Taylor St Apt 706 Arlington VA 22201-4796

Reza Mahbod 202-285-5868 r.mahbod@rmafed.com

Rob Paull, CPA, PC 2508 E Fairfield ST Mesa AZ 85213-5305

Robert A. Paull 480-385-8357 rob@robpaullcpa.com

Robbin Crawford, CPA PO Box 154153 Lufkin TX 75915-4153

Robbin R. Crawford 936-634-9453 rr.crawford@yahoo.com

Robert A Hulsart and Company 2807 Hurley Pond Rd Wall Township NJ 07719-451

Robert A. Hulsart, Jr 732-499-4705 hulsart@monmouth.com

Robert C. Bezgin, CPA 802 Country Road Downingtown PA 19335-4455

Robert C. Bezgin 610-873-2288 rcbezgincpa@verizon.net

Robert D. Ben-Kori, CPA, PLLC 7214 Hadlow Dr Springfield VA 22152-3528

Robert D. Ben-Kori 703-451-9136 rmbenkori@aol.com

Robert E. Brown II Certified Public Accountant P.O. Box 230 Mendon MA 01756

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

Robert G. Schichtl II, P.A. 817 Parkway St Conway AR 72034-5342

Robert G. Schichtl 501-336-8900 gschichtl@conwaycorp.net

Robert Lee & Associates, LLP 999 W. Taylor, Suite A San Jose CA 95126

Jessica Cassinelli 408-855-6770 jcassinelli@rlallp.com

Robert Reid PA 1721 Martin Luther King B Malvern AR 72104-2086

Robert S. Reid 501-332-5507 robertreidcpa@reagan.com

Robert W. Johnson An Accountancy Corporation 6234 Birdcage Street Citrus Heights CA 95610

Mary T. Cummins 916-723-2555 robertwjohnsoncpagroup@gmail.com

Roberto Lopez, CPA PC 913 E Harrison Ave Ste 18 Harlingen TX 78550-7994

Roberto Lopez 956-425-9020 roberto.lopez@robertolopezcpa.com

Robertson & Associates, CPAs 55 First Street, Box G, Suite 306 Lakeport CA 95453

John S. Robertson 707-263-9012 john@robertsoncpa.com

Robertson, Andreoli and Covington, P.C. 100 Hand Avenue Bay Minette AL 36507-4825

Archie N. Covington 251-937-5561 ncovington@racpc.com

Robin Kramer & Green, LLP 425 Commerce Drive Ste 150 Fort Washington PA 19034-2796

Steven M. Green 215-641-8300 sgreen@rkgcpa.com

Robinson Grimes & Company PC 5637 Whitesville Rd Columbus GA 31914

Brian B. Rutledge 706-324-5435 brutledge@robinsongrimes.com

Robinson, Farmer, Cox Associates 530 Westfield Road Charlottesville VA 22901

Kristen L. Choate 434-973-8314 kchoate@rfca.com

Robison Johnston & Patton LLP 3823 84TH ST Lubbock TX 79423-1911

William P. Patton 806-783-0268 bpatton@rjpcpa.net

Roche, Head & Associates, PLLC PO BOX 1309 Laurinburg NC 28353-1309

Carl Head 910-276-1371 chead@rha-cpas.com

Rodefer Moss & Co PLLC 185 Serral Drive Greeneville TN 37745-3067

Curtis H. Morrison 423-638-8144 cmorrison@rodefermoss.com

Rodriguez, Rivera & Toro P.S.C. PO Box 1080 Mayaguez PR 00681-1080

Ivan A. Santiago-Vega 787-834-3100 isantiago@cparrt.com

Roger E. Wooten 10297 Morgan Rd Garden Prairie IL 61038-9785

Roger E. Wooten 847-522-8840 rwootencpa@gmail.com

Rogers, Anderson, Malody & Scott, LLP 290 N D St Ste 300 San Bernadino CA 92401-1709

Scott Manno 909-889-0871 smanno@ramscpa.net

Rogoff & Company, P. C. 355 Lexington Ave FL 6 New York NY 10017-6603

Ira D. Strassberg 212-557-5666 istrassberg@rogoff.com

Roland Roos & Company 5 E. River Park Place W. Suite 202 Fresno CA 93720-1557

Roland M. Roos 559-434-4974 rolandrooscpa@gmail.com

Roloff, Hnatek and Co. LLP 120 S MAIN ST STE 300 Victoria TX 77901-8144

Christopher Lee Culak 361-578-2915 cculak@rhcllp.com

Roman Toro & Co. CPA, PSC PO Box 3043 Yauco PR 00698-3043

Jose D. Roman Toro 787-856-6220 cpajosedrt@aol.com

Romer & Company, PC 2318 1st Ave S Minneapolis MN 55404-3405

Craig R. Forsberg 612-872-0012 craig@romercpas.com

Romig & Associates, P. C. 4509 S 6TH ST STE 101 Klamath Falls OR 97603-4881

Thomas C. Romig 541-273-7237 tom@romigcpa.com

Roselli, Clark & Associates 500 W Cummings Park Ste 3500 Woburn MA 01801-6545

Antonio Roselli 617-750-4604 troselli@roselliclark.com

Rosen, Sapperstein & Friedlander, LLC 300 Red Brook Blvd Suite 20 Owings Mills MD 21117-5146

Richard G. Daeschner 410-581-0800 rickd@rsfchart.com

Roslund, Prestage & Company, P.C. 308 Gratiot Ave Alma MI 48801-1809

William Hirschman 989-463-6123 bill.hirschman@rpccpas.com

Ross R. Stalcup, CPA, PC 3901 W US HIGHWAY 212 Ashland MT 59003-9404

Ross R. Stalcup 406-784-2090 rrscpa@gmail.com

Ross, Strent & Company, LLP 1860 Walt Whitman Rd # 900 Melville NY 11747-3098

Janet R. Margulies 631-629-4488 jrm@rossstrent.com

Rossi LLP 400 Oceangate Ste 1000 Long Beach CA 90802-4389

Albert Rossi, Jr 562-495-3325 alr@rossillp.com

Roth & Company LLP 1428 36th St Ste 200 Brooklyn NY 11218-3714

Zacharia Waxler 718-975-5306 zwaxler@rothcocpa.com

Rotroff Jeanson SC 385 Williamstowne Ste 204 Delafield WI 53018-2323

Howard Jeanson 262-303-4701 howard@rotroffjeanson.com

Rotz & Stonesifer P.C. 1134 Kennebec Dr Chambersburg PA 17201

Michael Buhrman 717-264-5961 mike@rotzandstonesifer.com

Rouse, Rouse, Rouse & Gardner, LLP PO Box 2152 Eden NC 27289-2152

Trevor Gardner 336-627-1323 gardner.trevor88@gmail.com

Rowell, Craven & Short, P.A. 7540 Matthews Mint Hill Rd Charlotte NC 28227-7596

Ann Craven 704-545-9771 acraven@RowellCravenShort.com

Rowlson & Company, P. A. 3030 N Rocky Point Dr W Ste 820 Tampa FL 33607-6062

Justin S. Rowlson 813-931-8875 rowlsonco@aol.com

Roy C. Hichens, CPA 16001 S. 10th Place Phoenix AZ 85048

Roy C. Hichens 480-626-9261 Roy.Hichens@rchcpa.net

Rozier, McKay & Willis 1407 Peterman Dr Alexandria LA 71301-3433

Lee W. Willis 318-442-1608 Lee@cenlacpas.com

RRC CPA Group,PSC PO BOX 801206 Coto Laurel PR 00780-1206

Eric Rosaly Torres 787-843-5500 ylasor2000@yahoo.com

RSM Puerto Rico 1000 Calle San Roberto, Repto Oyola San Juan PR 00926-2717

Doris Barroso 787-751-6164 dbarroso@rocpr.net

RSM US LLP 3600 American Blvd W 3rd Fl Bloomington MN 55431

Brian A. Schebler 340-715-6421 brian.schebler@rsmus.com

Ruben Jimenez & Associates, P.C. 4035 Naco-Perrin, Suite 103b San Antonio TX 78217

Ruben Jimenez 210-590-2776 rjcpatx@sanantonio.twcbc.com

RubinBrown LLP One North Brentwood Ste 1100 St Louis MO 63105

Jeffrey B. Winter 314-290-3408 jeff.winter@rubinbrown.com

Rubino & Company, Chartered 6903 Rockledge Drive ste 1200 Bethesda MD 20817

Robert J. Hinz 301-564-3636 rhinz@rubino.com

Rudd & Company PLLC 725 South Woodruff Avenue Idaho Falls ID 83401

Brad W. Reed 208-529-9276 bwreed@ruddco.com

Rudler, PSC 1881 Dixie Hwy Ste 200 Fort Wright KY 41011-2646

Jennifer L. Ratterman 859-331-1717 jratterman@rudler.com

Rukkila, Negro & Associates, CPAs, PC 310 Shelden Ave Houghton MI 49931-2136

Peter A. Negro 906-482-6601 pete@rukkilanegro.com

Runyon Kersteen Ouellette, P.A. 20 Long Creek Drive South Portland ME 04106

Hank Farrah 207-773-2986 hfarrah@rko-cpas.com

Rushton & Company LLC PO Box 2917 Gainesville GA 30503-2917

James C. Hollifield 770-287-7800 chollifield@rushtonandcompany.com

Russell CPAs 1337 Howe Ave Ste 265 Sacramento CA 95825-3339

Jason Russell 916-966-9366 jason@russellcpas.com

Russell Leigh and Associates LLC 228 E Main Street Hoopeston IL 60942

Russell Leigh 217-283-9336 admin@russleigh.com

Rutherford, Taylor & Company, P.C. 2802 Washington Street Greenville TX 75401-4115

Robert Lake 903-455-6252 rlake@rutherfordtaylor.com

RW Group LLC 400 Old Forge Lane, Suite 401 Kennett Square PA 19348

Richard E. Wortmann 610-709-5046 rewortmann@rwgroupllc.com

Rynkar, Vail & Barrett, LLP 22 Jericho Tpke Ste 100 Mineola NY 11501-2937

William A. Barrett 516-747-0110 wbarrett@rynkar.com

Ryun, Givens & Company, P.L.C. 2900 100th St Ste 301 Urbandale IA 50322-3855

Timothy K. DeVries 515-225-3141 tdevries@ryungivens.com

S. Davis & Associates, PA 2521 Hollywood Blvd Hollywood FL 33020-6606

Shaun M. Davis 954 927-5900 sdavis@sdaviscpa.com

S. Preston Douglas & Associates, LLP 907 N Walnut St Lumberton NC 28358-4833

John L. Grissom, III 910-739-7523 (220) lgrissom@spdouglas.com

S. R. Snodgrass, P.C. 980 National Road Wheeling WV 26003-6441

Robert R. McDonough 724-934-0344 bmcdonough@srsnodgrass.com

Sagebiel, Ravenburg & Schuh, P.C. 7800 W INTERSTATE 10 STE 630 San Antonio TX 78230-4750

William M. Schuh, Jr. 210-979-7600 martins@srscpas.com

Sager, Swisher & Company, LLP 619 W Chestnut St Lancaster PA 17603-3410

John Murr 717-299-4563 jmurr@sagerswisher.com

Saint George Consulting, Inc. 2603 Amanda CT Vienna VA 22180-6872

David A. Bloom 703-598-8684 david.bloom@saintgeorgeconsulting.com

Saltmarsh, Cleaveland & Gund, P.A. PO BOX 13207 Pensacola FL 32501

David Lister 850-435-8300 davidl@scg-cpa.com

Sammy K. Lee P.S.C. 208 PAULINE DR STE D Berea KY 40403-9117

Sammy K. Lee 859-986-3756 sammylee@skleecpa.com

Sampson, Sampson & Patterson LLP 3148 Willow Ave Ste 102 Clovis CA 93612-4773

Catherine G. Sampson 559-291-0277 ksampson@sampsoncpa.com

Samson T. A. and Associates, PLLC PO Box 91458 Washington DC 20090

Samson T. Afolabi 240-603-1434 samta1111@msn.com

Sanders, Bledsoe & Hewett, CPAs, LLP 3200 S Elm Pl Ste 101 Broken Arrow OK 74012-7908

Jeffrey D. Hewett 918-449-9991 (14) jhewett@sbhauditors.com

Sanders, Walsh & Eaton 224 Pine Lane Ext Osterville MA 02655-1056

Michael J. Walsh 508-428-0790 walsh1@swecpa.com

Sandra E. Welwood, LLC 25 Barn Rd Bridgewater CT 06752-1143

Sandra E. Welwood 860-210-8193 sewonlake@aol.com

Santora CPA Group 220 Continental Dr Ste 112 Newark DE 19713-4309

Stephen M. Conyers 302-737-6200 info@santoracpagroup.com

Sarvas, Coleman, Edgell & Tobin, P.C. 5050 N 40th St Ste 310 Phoenix AZ 85018-2153

Debi A. Tobin 602-241-1200 dtobin@scetcpa.com

Sassetti LLC 6611 North Ave Ste 105 Oak Park IL 60302-1099

Aimee V. Urnikis 708-386-1433 x138 urnikis@sassetti.com

Satty Levine & Ciacco CPAs P. C. 125 Jericho Turnpike Ste 200 Jericho NY 11753-1016

Frank W. Sluter 516-338-9500 fsluter@satty.com

Sawyer, LLC 1310 Mass Moca Way North Adams MA 01247-2453

Billie Jo Sawyer 413-664-6777 b.sawyer@sawyer-llc.com

SB & Company, LLC 10200 Grand Central Ave Ste 250 Owings Mills MD 21117-4170

Graylin Smith 410-584-1401 gsmith@sbandcompany.com

SBNG, PC 221 N Kansas ST STE 1300 El Paso TX 79901-1580

Joanne K. Nugent 915-544-6770 jnugent@sbngcpa.com

SC&H Attest Services, P.C. 910 Ridgebrook Road Sparks MD 21152

Michael J. Young 410-403-1500 myoung@schgroup.com

Scappini & Pina, P.C. 167 Washington St Norwell MA 02061-1797

Emily Pina 781-421-3601 emily@scappinipina.com

Schafer, Tschopp, Whitcomb, Mitchell and Sheridan, LLP 986 Douglas Ave Ste 100 Almonte Springs FL 32714

Thomas V. Whitcomb 407-875-2760 twhitcomb@two-cpa.com

Schalk & Smith PC PO BOX 1194 Gainesville TX 76241-1194

Judy S. Smith 940-665-3702 jsmith@schalkandsmith.com

Schall & Ashenfarb, CPAs LLC 307 Fifth Avenue, 15th Fl New York NY 10116

David C. Ashenfarb 212-268-2800 dash@schallandashenfarb.com

Schauer and Associates, P. C. PO Box 1808 Jamestown ND 58402-1808

Duane R. Dunn 701-252-5422 d.dunn@schauercpa.com

Schechter, Dokken, Kanter, Andrews & Selcer, Ltd. 100 Washington Avenue S Ste 1600 Minneapolis MN 55401

John Lawson 612-332-9309 jlawson@sdkcpa.com

Scheffel & Company, P. C. d/b/a/ Scheffel Boyle 143 N Kansas ST Edwardsville IL 62025-1770

Dale B. Holtmann 618-656-1206 dale.holtmann@scheffelboyle.com

Scherer, Grayham & Clark, LLP 204 N Jackson St Kennett MO 63857-1921

Ray Grayham 573-888-4569 ray@kennettcpas.com

Schettler Macy & Associates LLC 110 COUNTRY ESTATES CIR STE 2 Reno NV 89511-4016

Zeth M. Macy 775-624-9108 zeth@schettlermacy.com

Schlenner, Wenner & Co. 37 28th Avenue N St Cloud MN 56303-4242

Jonathan Archer 320-251-0286 jarcher@swcocpas.com

Schmersahl Treloar & Co., PC 3660 S Geyer Rd Ste 200 St Louis MO 63127-1223

Timothy J. Hennessey 314-966-2727 hennesse@stcpa.com

Schmitz-Holmstrom, LLP 1400 W Century Ave Bismarck ND 58503-0915

Michael T. Schmitz 701-221-2655 (102) mschmitz@s-hcpa.com

Schneider Downs & Co Inc. One PPG Place, Suite 1700 Pittsburgh PA 15222-4205

Donald B. Applegarth 412-697-5348 dapplegarth@schneiderdowns.com

Schnurr & Company, LLP 822 Central Ave Ste 400 Fort Dodge IA 50501-3943

Murray A. Stanley 515-955-5849 murray@schnurrllp.com

Schorb & Schmersahl, LLC 518 N Main Columbia IL 62236-1441

James R. Schmersahl 618-281-5195 jim@stcpa.com

Schowalter & Jabouri, P. C. 11878 Gravois Rd St Louis MO 63127

James K. Torti 314-849-4999 jtorti@sjcpa.com

Schreacke & Associates, PC 510 Maine St Ste 315 Quincy IL 62301-3941

Kevin P. Schreacke 217-222-2200 kevin@schreacke-associates.com

Schriver, Carmona & Company, PLLC 5805 Callaghan Rd Ste 301 San Antonio TX 78228-1129

Christopher M. Carmona 210-680-0350 ccarmona@scc-cpa.com

Schultheis & Panettieri, LLP 210 Marcus Blvd. Hauppauge NY 11788-3701

Carol Westfall 631-273-4778 cwestfall@snpcpa.com

Schultz, Wood & Rapp, P.C. 3126 S Pickwick Pl Springfield MO 65804-3741

Kenneth J. Schultz 417-865-4333 ken@swrpccpa.com

Schutte & Hilgendorf PLLC 3140 Stillwater Drive Ste A Prescott AZ 86305-7105

Gidget S. Schutte 928-778-0079 gidgets@prescottaccountants.com

Schutz CPA, Ltd. PO BOX 1356 Hudson WI 54016

Jennifer Schutz 952-985-9702 schutzcpa@yahoo.com

Schwartz, Giannini, Lantsberger & Adamson, A. C. 4578 FEATHER RIVER DR STE D Stockton CA 95219-6510

Robert S. Gross 209-474-1084 rob@sfgac.com

Sciarabba Walker & Co., LLP 200 E Buffalo Street Ste 402 Ithaca NY 14850-4232

David M. Stinson 607-272-5550 dstinson@swcllp.com

Sciarani & Co. 120 N Main Ste E Yerington NV 89447

James A. Sciarani 775-463-4100 jim@sciarani.com

Scinto Group, LLP 404 Sierra College Drive Grass Valley CA 95949

David P. Scinto 530-273-3200 dave@sgcpa.biz

Scott and Company LLC P.O. Box 8388 Columbia SC 29902

Donald Mobley 803-753-5231 dmobley@scottandco.com

Scott R. Kenney 1374 Commerical Ave Ste 1 Crystal Falls MI 49920-1085

Scott R. Kenney 906-875-4393 scott@scottkenneycpa.com

SD Mayer & Associates, LLP 235 MONTGOMERY ST FL 28 San Francisco CA 94104-3115

Stephen D. Mayer 415-691-4030 sdmayer@sdmayer.com

Searle Hart & Associates PLLC 3395 S Holmes Ave Idaho Falls ID 83404-7981

Farrell Steiner 208-524-3880 fsteiner@searlehart.com

Seber Tans PLC 555 W Crosstown Pkwy Ste 304 Kalamazoo MI 49008-1981

Matthew A. Howard 269-343-8180 mhoward@sebertans.com

Segroves & Company, P.C. 301 Elizabeth Street NE Cullman AL 35055

Scotty R. Segroves 256-737-0532 scotty@segrovescpa.com

Seim Johnson, LLP 18081 BURT ST STE 200 Elkhorn NE 68022-4722

Darren R. Osten 402-330-2660 dosten@seimjohnson.com

Selden Fox, Ltd. 619 Enterprise Dr. Oak Brook IL 60523-8835

Edward Tracy 630-954-1400 tracy@seldenfox.com

Serotta, Maddocks, Evans & Co CPAs 701 Greene Street Ste 200 Augusta GA 30901-

Harvey J. Sanders 706-722-5337 jsanders@smecpa.com

Seward and Monde 296 State Street North Haven CT 06473-2165

Michele Loso 203-248-9341 mloso@sewardmonde.com

Seyfarth & Seyfarth, CPAs, PC 564 East Main St Malone NY 12953

Carl A. Seyfarth 518-483-0880 carl@seyfarthcpas.com

Shad J. Allen, CPA, PLLC 214 W. Main Street | Richmond Lexington KY 40509-1834

Shad J. Allen 859-806-5290 shad@shadjallencpa.com

Shannon & Associates, LLP 1851 Central Pl S Ste 225 Kent WA 98030

Julie E. Courtney 253-852-8500 jcourtney@shannon-cpas.com

Shaw & Co., P.C. 1564 S 500 W Ste 201 Bountiful UT 84010

Justin R. Shaw 801-294-3155 justin@shaw-cpa.com

Shaw, Franzel & Kursinsky, PLLC PO Box 348 | 47 Austin St Sandusky MI 48471

Brent A. Shaw 810-648-4931 brent@sfkpllc.com

Shawn Powell Long PO BOX 1248 Hayesville NC 28904

Kimberly S. Long 828-389-8043 shawn@dnet.net

Sheheen, Hancock & Godwin LLP 1011 Fair St Camden SC 29020-4408

Robert M. Wood 803-432-1424 mwood@shgcpa.com

Sheila Gahagan, CPA 143 Main Street Clyde NC 28721

Sheila G. Gahagan 828-627-1040 sheila@gahagancpa.com

Shelton CPAs, LLP 181 W. Professional Park St Bowling Green KY 42104

Jerry W. Shelton 270-842-9620 sheltoncpas@bellsouth.net

Sherbert Associates, PC 13777 Ballantyne Corporate PL Ste 325 Charlotte NC 28277-3440

William Sherbert 704-399-4455 x 102 bsherbert@sherbertgroup.com

Sherman, Barber & Mullikin 210 W 3rd St Madison IN 47250-3339

Christine D. Dattilo 812-265-5312 cdattilo@sbmcpas.com

SHL CPAs, PLLC 1810 E SCHNEIDMILLER AVE STE 310 Post Falls ID 83854-7989

Toni A. Hackwith 208-777-1099 toni@andbroscpa.com

Sickler, Torchia, Allen & Churchill, CPA's, PC 4071 US Route 9 Stop 1 Hudson NY 12534-4029

Victor V. Churchill 518-828-4616 vchurchill@stac-cpa.com

Siegfried Crandall P.C. 246 E. Kilgore Rd Kalamazoo MI 49002

Daniel L. Veldhuizen 616-583-9444 dveldhuizen@scpro.net

Sikich LLP 1000 Churchill Rd Springfield IL 62702

Frederick G. Lantz 630-585-8575 fred.Lantz@sikich.com

Silas Simmons, LLP 209 N COMMERCE ST Natchez MS 39120-3255

William W. Gore 601-442-7411 wgore@silassimmons.com

Simmons, Mills & Simmons PC PO BOX 1098 Thomasville GA 31799-1098

Michael J. Simmons 229-226-2515 msimmons@rose.net

Simpson & Simpson CPAs 633 West 5th Street, Suite 3302 Los Angeles CA 90071

Melba W. Simpson 213-736-6664 msimpson@simpsonllp.com

SingerLewak LLP 10960 Wilshire Blvd Ste 1100 Los Angeles CA 90024

Karen D. Miessner 424-325-7272 kmiessner@singerlewak.com

Singleton, Clark & Company PC 1130 Cottonwood Creek Trail | Building B, Suite 4 Cedar Park TX 78613

Preston K. Singleton 512-310-5600 preston@singletonclark.com

SingletonAuman PC 1740 Main St Ste A Susanville CA 96130-4578

Clay E. Singleton 530-257-1040 csingleton@sa-cpas.com

Sisterson & Co. LLP 310 Grant Street Ste 2100 Pittsburgh PA 15219

Mark Uebele 412-281-2025 muebele@sisterson.com

Sitzberger & Company, S.C. 611 N. Barker Rd., Suite 200 Brookfield WI 53045

Kevin P. Gaffney 262-860-1724 kgaffney@sitzbergercpas.com

SJT Group LLC 4811 Hardware DR NE Ste E-4 Albuquerque NM 87109-2023

Joshua F. Trujillo 505-250-4089 jtrujillo@sjtgroupcpa.com

Skogen, Cometto & Associates, P.C. 104 S Wolcott Ste 735 Casper WY 82601-2555

Roxy B. Skogen 307-234-5395 roxy@cpawyoming.com

Smith & Associates, CPAs A Professional Association 500 US Route One, Ste 102 Yarmouth ME 04096

Amanda J. Schultz Brown 207-846-8881 amanda@smithassociatescpa.com

Smith & Rives, P.C. 300 S Main St Monahans TX 79756-4206

Rocky L. Rives 432-943-7516 rockyrivescpa@hotmail.com

Smith Dukes & Buckalew LLP 3800 Airport Blvd Ste 101 Mobile AL 36608

Mark R. Chapman 251-338-1437 mark@smithdukes.com

Smith Elliott Kearns & Company LLC 804 Wayne Avenue Chambersburg PA 17201

Craig E. Witmer 717-263-3910 cwitmer@sek.com

Smith Marion & Co. 5141 Virginia Way Ste 400 Brentwood TN 37027

Chad A. Porter 951-415-7284 cporter@smcocpa.com

Smith, Bunday Berman, Britton, P.S. 11808 Northup Way Ste 240 Bellevue WA 98005-1959

Robert E. Klee, Jr 425-827-8255 rob@sbbb.com

Smith, Lambright & Assoc., P.C. PO Box 912 Athens TX 75751-0912

J.W. Lambright 903-675-5674 jwl@smithlambright.com

Smith, Schafer and Associates, Ltd. 220 S Broadway Ste 102 Rochester MN 55904-6514

Jason P. Boynton 507-288-3277 j.boynton@smithschafer.com

Smith, Sullivan & Brown, P.C. 80 Flanders Rd Ste 200 Westborough MA 01581-1070

Maureen L. Sullivan 508-871-7178 maureen@ssbcpa.com

Smoker, Smith & Assoc., P. C. 339 W Governor Rd Ste 202 Hershey PA 17033-2097

Jori M. Culp 717-533-5154 jculp@smokersmith.com

Smolin, Lupin & Co., P.A. 165 Passaic Ave 4th Fl Fairfield NJ 07004-3521

Susan T. White 973-439-7200 swhite@smolin.com

Snead, Williams and Mayhew, P.L.L.C. 776 Main St Danville VA 24541-1819

Deborah C. Lands 434-791-3708 dlands@swcpas.com

Snow Garrett Williams 1207 Santa Fe Dr Weatherford TX 76086

Kathy P. Williams 817-596-9301 kathy@sgwcpas.com

Snyder & Clemente 575 Pierce St Ste 400 Kingston PA 18704-5795

Joseph P. Zekas 570-288-6464 joez@clementecpa.com

Snyder Cohn, PC 11200 Rockville Pike, Suite 415 North Bethesda MD 20852

Steven M. Braunstein 301-652-6700 braunsteins@snydercohn.com

Snyder Daitz & Company 1617 JFK Blvd Rm 1035 Philadelphia PA 19103

Joseph P. Leonard 215-563-6141 jleonard@snyderdaitz.com

Sobel & Co., LLC 293 Eisenhower Pky Ste 290 Livingston NJ 07039

Ronald G. Matan 973-994-9494 ron@sobel-cpa.com

Solakian & Company LLC 71 Harrison Ave Branford CT 06405-3607

Michael Solakian 203-483-8115 solakian@solakiancpa.com

Solutions, CPA's, PC 101 NE 1st Ave John Day OR 97845-1201

Amy Walker 541-575-2717 awalker@solutionscpas.com

Somerset CPAs, P.C. PO BOX 40368, 3925 River Crossing Pkwy FL 3 Indianapolis IN 46240-0368

Benjamin C. Kimmerling 317-472-2172 Bkimmerling@somersetcpas.com

Somerville & Company, PLLC PO Box 2096 Huntington WV 25721

Wade S.C. Newell 304-525-0301 wade.newell@s-co.com

Sonnenberg & Company, CPAs, A Professional Corporation 5190 Governor Dr Ste 201 San Diego CA 92122-2848

Leonard C. Sonnenberg 858-945-5190 lens@sonnenbergcpas.com

Sorensen, Vance & Company, P.C. 3115 E Lion Lane Ste 220 Salt Lake City UT 84121

Tori D. Potestio 801-733-5055 torip@sorensenvance.com

Sotolongo & Associates, P.A. 8380 SW 8TH ST Miami FL 33144-4180

Emil Sotolongo 305-776-5778 sotolongocpa@yahoo.com

South Carolina Office of the State Auditor 1401 Main St Ste 1200 Columbia SC 29201

George Kennedy, III 803-832-8929 gkennedy@osa.sc.gov

Spafford & Landry, Inc. 1849 W Redlands Blvd Ste 102 Redlands CA 92373-3127

Patrick Spafford 909-792-1852 pat@spaffordlandry.com

Spinelli CPA, PC 146 W Boylston DR Ste 302 Worcester MA 01606-2799

Karen J. Spinelli 508-365-6522 kspinelli@spinellicpa.com

Spoor Bunch Franz 250 N Belcher Rd Ste 100 Clearwater FL 33765-2622

Dawn C. Simons 727-441-6829 dsimons@spencemarston.com

Squar Milner LLP 4100 Newport Place Drive, Third Floor Newport Beach CA 92662

James A. Rotherham 858-597-4100 JRotherham@SquarMilner.com

Squire & Company, PC 1329 S 800 E Orem UT 84097-7737

Matthew A. Geddes 801-225-6900 mattg@squire.com

Squyres, Johnson, Squyres & Co., L. L. P. 821 E SOUTHEAST LOOP 323 STE 100 Tyler TX 75701-9689

Charles W. Barton 903-597-2021 wayne.barton@sjscpa.com

St. Clair CPAs, PC 28 S. Centre Street Merchantville NJ 08003

William P. St. Clair 856-482-5600 wstclair@stclaircpa.com

Stallings & Herm, P. C. PO BOX 926 Stanton TX 79782-0926

Josh Haislip 432-756-2414 josh@stallingsandhermpc.com

Stambaugh Ness, Inc. 2600 Eastern Blvd Ste 101 York PA 17402-2916

Krista M. Gardner 717-757-6999 kgardner@stambaughness.com

Stancil PC 4909 Windy Hill Dr Raleigh NC 27609-4929

Diane Helms 919-872-1260 dhelms@stancilcpa.com

Stanfield + O'Dell, P.C. 1350 S. Boulder Ave., Suite 800 Tulsa OK 74119

David K. Hays 918-628-0500 DavidH@stanfieldodell.com

Stark & Basila Certified Public Accountants, P. C. 132 Mohawk St Cohoes NY 12047-3013

Bryan T. Basila 518-237-3641 basila@wsbcpas.net

Start, Garcia & Stanley, LLC 3720 DECKER DR Baytown TX 77520-1644

Albert Garcia 281-424-1000 agarcia@cpasgs.com

State Controller's Office 3301 C ST STE 700 Sacramento CA 95816-3372

Jim L. Spano 916-324-2940 jspano@sco.ca.gov

State of Alaska-Division of Legislative Audit PO Box 113300 Juneau AK 99811

Kristin Curtis 907-465-3830 kris.curtis@akleg.gov

State of Delaware Auditor of Accounts Townsend Bldg, 401 Federal Street Ste 1 Dover DE 19901

Lisa Elder 302-857-3927 lisa.elder@delaware.gov

State of Illinois, Auditor General's Office Iles Park Plaza, 740 East Ash St. Springfield IL 62703-3154

Elvin T. Lay 217-782-0810 Elay@auditor.illinois.gov

State of Utah - Office of the Utah State Auditor Utah State Capitol Complex | East Office Building Suite E310 Salt Lake City UT 84114-2310

Hollie Andrus 801-808-0467 handrus@utah.gov

Stauffer & Associates PLLC 2501 N Fairway Rd Liberty Lake WA 99019-8573

Shane Cox 509-344-3200 SCox@Stauffer-cpa.com

Steensma Novotny P.L.C. 221 W Webster Ave Ste 600 Muskegon MI 49440-1292

Randall Novotny 231-728-5176 rnovotny@spncpas.com

Steirman, Whitfield and Co., P. C. PO Box 2069 Orange TX 77631-2069

Joel E. Steirman 409-883-3350 steirmanwhitfield@sbcglobal.net

Stephen & Associates, CPA P.C. 700 12th ST NW Ste 700 Washington DC 20005-4052

Oluwaseyi S. Ogunsusi 202-315-6324 stephen@stephencpacma.com

Stephen G. Gilland PC 707 HIGHWAY 59 N Bowie TX 76230-4244

Stephen G. Gilland 940-872-5157 steve@sgg-cpa.com

Stephen P. Glaser, CPA 1021 7TH AVE Saint Albans WV 25177-3050

Stephen Glaser 304-564-0893 stephen@glaser-group.com

Stephens & Lawson CPA's Inc 5203 Dixie Highway Louisville KY 40216-2878

George D. Lawson 502-448-4376 gdljrcpa@aol.com

Stephens, Stephens & Telchik, P. C. 212 S Houston Ave LAMesa TX 79331-6238

James K. Telchik 806-872-3030 ktelchik@stephenstelchik.com

Stephenson & Company, P.C. PO BOX 159 West Branch MI 48661-0159

Donald W. Brannan 989-362-4491 donwb@stephensongracik.com

Stephenson and Warner Inc. 1502 University Blvd Hamilton OH 45011

Bryan W. Boynton 513-868-8600 bboynton@stephensonwarnercpas.com

Steve Tuchscherer, CPA, P. C. 171 NE Exchange Ave Roseburg OR 97470

Steven L. Tuchscherer 541-677-8100 steve@oregoncpas.com

Steven F. Cundiff CPA Inc. 205 W 7TH AVE STE 201A Stillwater OK 74074-4052

Steven F. Cundiff 405-372-4822 stevencundiff@hotmail.com

Steven T. Cirillo, CPA LLC 345 KINDERKAMACK RD STE C Westwood NJ 07675-1600

Steven T Cirillo 201-666-4477 scirillo@msn.com

Steyer & Co. 2000 N Clinton Street Defiance OH 43512-8214

Kenneth Boroff 419-782-1030 ken.boroff@steyercocpas.com

Still Burton LLP 13465 Midway RD Ste 475 Farmers Branch TX 75244-5152

Kathy K. Still 469-701-1710 kstill@stillburton.com

Stinnett, Padrutt & Aranyosi 3465 S Arlington Rd Ste A Akron OH 44312-4702

Richard A. Schrader 330-899-1571 r.schrader@spa-cpas.com

Stone, McGee & Co. PO BOX 2828 Silver City NM 88062-2828

James M. Stone 575-538-3795 mstone@stone-mcgee.com

Stone, Rudolph & Henry 124 Center Pointe Drive Clarksville TN 37040-8408

Benjamin T. Carroll 931-648-4786 bcarroll@srhcpas.com

Stopp & VanHoy CPAs and Business Advisors, LLC 10425 Old Olive Street Rd Ste 101 Creve Coeur MO 63141-5940

Carl E. Stopp 314-569-3800 erics@stoppvanhoy.com

Storms Kurzer Group LLC 4 Executive Blvd Ste 201 Suffern NY 10901-8202

Michael H. Kurzer 845-369-8851 mkurzer@stormskurzergroup.com

Stotts, Archambo, Mueggenborg & Barclay, PC 302 S Osage Ave Bartlesville OK 74003-3515

Deborah E. Mueggenborg 918-336-0008 debbie@archambofinancial.com

Stovall, Grandey & Allen, LLP 500 W. Seventh St. Suite 900 Fort Worth TX 76102

Carol Allen 817-632-2500 callen@sga-cpas.com

Straley Lamp & Kraenzlein PC 2106 US Highway 23 S Alpena MI 49707-4542

James E. Kraenzlein 989-356-4531 jimk@silcpa.com

Strickler & Prieto, LLP 201 E Main Ste 500 El Paso TX 79901

Phillip Strickler 915-532-2901 pstrickler@cpa-sp.com

Striegel, Knobloch & Co LLC PO Box 3217 Bloomington IL 61702-3217

Benjamin J. Smith 309-829-4303 bjs@skco.net

Strom & Associates, PC 3203 3rd AVE N STE 208 Billings MT 59101-1945

Paul D. Strom 406-252-2765 pstromcpa@180com.net

Struss CPAs, P.C. 420 N Cedar Avenue Owatonna MN 55060-2310

Sarah M. Struss 507-451-0611 sarahstruss@strusscpas.com

Suchan & Associates, An Accountancy Corporation 3286 E Guasti Rd Ste 130 Ontario CA 91761-8646

Michele Suchan 909-781-6443 michele@suchancpa.com

Sullivan & Fengler 3031 NE 22ND ST Fort Lauderdale FL 33305-1825

Maureen P. Fengler 954-561-2826 MSFENGLER@AOL.COM

Sullivan Bille, P.C. 600 Clark Road Tewksbury MA 01876-1699

Barbara J. Rowell 978-970-2900 browell@sullivanbillepc.com

Sullivan Webb, PLLC PO BOX 2745 Huntington WV 25727-2745

Bruce I. Sullivan 304-697-0565 brucesullivancpa@sullivanwebb.com

Sullivan, Powers & Co. 77 Barre Street Montpelier VT 05601

Richard Brigham 802-223-2352 rbrigham@sullivanpowers.com

Summers, McCrary, & Sparks, PSC 110 E Lowry Ln Lexington KY 40503-2403

Thomas S. Sparks 859-264-8785 tsparks@smscpa.com

Summers, Spencer & Company, P.A. 5825 SW 29th St Ste 101 Topeka KS 66614-2483

Brenda K. Flanagan 785-272-4484 brenda@ssccpas.com

Suplee, Clooney & Company 308 East Broad Street Westfield NJ 07090

Warren M. Korecky 908-789-9300 wmkorecky@aol.com

Susan D. Sanford, CPA PLLC 3303 Silver Lake Rd Traverse City MI 49684-8930

Susan D. Sanford 231-357-5092 susan.sanford@cpa.com

SUSTAINABILITY SOLUTIONS P.C. 1229 Balfour ST # 200 Grosse Pointe Park MI 48230-1019

Douglas R. Franke 313-920-6188 doug.franke@sustainabilitysolutions.co.za

Suttle & Stalnaker, PLLC 1411 Virginia St E Ste 100 Charleston WV 25301

Chris D. Deweese 304-720-3107 cdeweese@suttlecpas.com

Sutton Frost Cary LLP 600 Six Flags Dr Ste 600 Arlington TX 76011-6340

Amy L. Michie 817-649-8083 amy@sfcllp.com

SVA Certified Public Accountants, S.C. 1221 John Q Hammons Drive Madison WI 53717

Douglas K. Berry 608-831-8181 berryd@sva.com

Swartz, Retson & Co., P. C. 235 E 86TH AVE Merrillville IN 46410-6206

Richard A. Young 219-769-3616 ryoung@swartz-retson.com

Swindoll, Janzen, Hawk & Loyd LLC 123 S Main Street McPherson KS 67460-1337

D. Scot Loyd 620-241-1826 scotloyd@sjhl.com

SWS Group PC 100 W Elm St Ste 100 Conshohocken PA 19428-4131

Richard L. Scheinoff 610-601-5300 rscheinoff@swsgrouppc.com

Szymkowiak & Associates, CPA's PC 333 International Dr Ste A2 Williamsville NY 14221-5726

Todd M. Scherrer 716-626-2626 tscherrer@szycpa.com

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