Registered Public Accounting Firms
as of 10/22/2003
The Public Company Accounting Oversight Board has
approved the registration applications of the accounting
firms listed below.
Registrant Headquarters Office Location
Abbott, Jordan & Koon, LLC Manchester, GA
Abrams and Company, P.C. Melville, NY
Accounting & Consulting Group, LLP Carlsbad, NM
Ahearn, Jasco & Company, P.A. Pompano Beach, FL
Aidman, Piser & Company, P.A. Tampa, FL
AJ. Robbins, PC Denver, CO
Akin, Doherty, Klein & Feuge, P.C. San Antonio, TX
Albrecht, Viggiano, Zureck & Company, P.C. Hauppauge, NY
Altschuler, Melvoin and Glasser LLC Chicago, IL
Amper, Politziner & Mattia P.C. Edison, NJ
Anchin, Block & Anchin LLP New York, NY
Anderson Associates, LLP Baltimore, MD
Anderson ZurMuehlen & Co., P.C. Helena, MT
Anness, Gerlach & Williams, Inc. Youngstown, OH
Anton Collins Mitchell LLP Denver, CO
Armanino McKenna LLP San Ramon, CA
Arnett & Foster, P.L.L.C. Charleston, WV
Aronson & Company, A Professional Corporation Rockville, MD
Arthur F. Bell, Jr. & Associates, L.L.C. Hunt Valley, MD
Ary, Roepcke & Mulchaey, P.C. Columbus, OH
Asher & Company, Ltd. Philadelphia, PA
ATA CPA Group, LLC Edison, NJ
Bagell, Josephs & Company, LLC Gibbsboro, NJ
Bain, Freibaum, Sagona & Co., L.L.P. New Orleans, LA
Baker Newman & Noyes Limited Liability Company Portland, ME
Balukoff, Lindstrom & Co., P.A. Boise, ID
Banks Finley White & Company, CPAs Birmingham, AL
Barfield Murphy Shank & Smith PC Birmingham, AL
Barnes Saly & Company, LLP Johnstown, PA
Barnes, Dennig & Co., Ltd. Cincinnati, OH
Bateman & Co., Inc. Houston, TX
Battelle & Battelle LLP Dayton, OH
Bauknight Pietras & Stormer, P.A. Columbia, SC
BDO Seidman, LLP Chicago, IL
Beadle, McBride, Evans & Reeves, LLP Las Vegas, NV
Beard Miller Company LLP Wyomissing, PA
Bedinger and Company Concord, CA
Bella, Hermida, Gillman, Hancock & Mueller Plant City, FL
Bennett Thrasher PC Atlanta, GA
Berenfeld Spritzer Shechter & Sheer, CPA's Miami, FL
Berenson & Company LLP New York, NY
Berkovits, Lago & Company, LLP Ft. Lauderdale, FL
Berkowitz Dick Pollack & Brant Certified Public Accountants and
Consultants, LLP Miami, FL
Bernstein & Pinchuk, LLP New York, NY
Berry, Dunn, McNeil & Parker, LLC Portland, ME
BKD, LLP Springfield, MO
BKR Longanbach Giusti, LLC Columbus, OH
Blackburn, Childers & Steagall, PLC Johnson City, TN
Blackman Kallick Bartelstein LLP Chicago, IL
Blanchfield, Kober and Company CPAs PC Hauppauge, NY
Bloom & Co., LLP Hempstead, NY
Blume Loveridge & Co. PLLC Bellevue, WA
Bobbitt, Pittenger & Company, P.A. Sarasota, FL
Boeckermann Grafstrom & Mayer, P.A. Bloomington, MN
Boulay, Heutmaker, Zibell & Co. P.L.L.P. Edina, MN
Bouwhuis, Morrill & Company, LLC Layton, UT
BP Professional Group, LLP Farmingdale, NY
Brad A. Kinder, CPA Flower Mound, TX
Brady, Martz & Associates, P.C. Grand Forks, ND
Braverman & Company, P.C. Prescott, AZ
Briggs, Bunting & Dougherty, LLP Philadelphia, PA
Brimmer, Burek & Keelan LLP Tampa, FL
Briscoe, Burke & Grigsby LLP Tulsa, OK
Brock and Company, CPAs, P.C. Boulder, CO
Brosowske, Mares, Smothermon & Co., P.C. Dallas, TX
Broussard, Poche', Lewis & Breaux, L.L.P. Lafayette, LA
Brown & Brown LLP Boston, MA
Brown Armstrong Paulden McCown Starbuck & Keeter Bakersfield, CA
Brown Smith Wallace, L.L.C. St. Louis, MO
Brown, Edwards and Company, L.L.P. Bluefield, WV
Brown, Graham & Company, P.C. Georgetown, TX
Burdick, Meritt & Associates, P.C. Denver, CO
Burnett + Company LLP Rancho Cordova, CA
Burr, Pilger & Mayer LLP San Francisco, CA
Burton McCumber & Cortez, L.L.P. Brownsville, TX
Buxton & Cloud, P.C. Oklahoma City, OK
Cacciamatta Accountancy Corporation Irvine, CA
Caracansi Ramey & Associates, LLC Danbury, CT
Carlin, Charron & Rosen, LLP Worcester, MA
Carpenter, Mountjoy & Bressler, PSC Louisville, KY
Carr, Riggs, & Ingram LLC Enterprise, AL
Carter & Balsam, A Professional Corporation Van Nuys, CA
Carter, Cartier, Melby & Guarino, CPAs, P.A. St. Petersburg, FL
Castaing, Hussey & Lolan, LLC New Iberia, LA
Causey Demgen & Moore, Inc. Denver, CO
CF & Co., L.L.P. Dallas, TX
CFO Advantage, Inc. Las Vegas, NV
Chaifetz & Schreiber, CPA, P.C. Port Washington, NY
Chastang, Ferrell, Sims & Eiserman, L.L.C. Winter Park, FL
Chatham, Seland & Lashley, P.A. Alamonte Springs, FL
Cherry, Bekaert & Holland, L.L.P. Richmond, VA
Child, Sullivan & Company Kaysville, UT
Christopher, Smith, Leonard, Bristow, Stanell & Wells, PA Bradenton, FL
Cipolla Sziklay, L.L.C. West Orange, NJ
Ciulla, Smith & Dale, LLP Cleveland, OH
Clark, Schaefer, Hackett & Co. Middletown, OH
Clifford H. Moore and Company Riverton, WY
Clifton D Bodiford, C.P.A. Columbia, SC
Clifton Gunderson LLP Peoria, IL
Clyde Bailey PC San Antonio, TX
Clyde D. Thomas & Company, P.C. Pasadena, TX
Cobitz, VandenBerg & Fennessy Palos Hills, IL
Cogen Sklar LLP Bala Cynwyd, PA
Cohen and Company, Ltd. Cleveland, OH
Cole & Reed, P.C. Oklahoma City, OK
Coleman & Williams, LTD. Milwaukee, WI
Comiskey & Company, P.C. Denver, CO
Conway, Stuart & Woodbury Las Vegas, NV
Corbin & Company, LLP Irvine, CA
Cordovano and Harvey, P.C. Denver, CO
Cornick, Garber & Sandler, LLP New York, NY
Coulter & Justus, P.C. Knoxville, TN
Cowan, Gunteski & Co., P.A. Toms River, NJ
Creedle, Jones and Alga, P.C. South Hill, VA
Crisp Hughes Evans LLP Asheville, NC
Cross and Robinson, C.P.A.'s, a P.C. Tulsa, OK
Crowe, Chizek and Company LLC South Bend, IN
Curtis Bailey Exelby & Sposito PC Ann Arbor, MI
Cuthill & Eddy LLC Winter Park, FL
Dabbs, Hickman, Hill & Cannon, LLP Statesboro, GA
Dalby, Wendland & Co., P.C. Grand Junction, CO
D'Arcangelo & Co., LLP Rome, NY
Daszkal Bolton LLP Boca Raton, FL
Davis, Kinard & Co., P.C. Abilene, TX
Davis, Monk & Company Gainesville, FL
DDK & Company LLP New York, NY
De Joya & Company Las Vegas, NV
De Leon & Company, P.A. Pembroke Pines, FL
De Meo, Young, McGrath, CPA, PA Fort Lauderdale, FL
DeCoria, Maichel & Teague P.S. Spokane, WA
Deloitte & Touche LLP New York, NY
Deloitte & Touche LLP Tamuning, GU
Demetrius & Company, LLC Wayne, NJ
Dent K. Burk Associates, P.C. Kingsport, TN
DiRocco & Dombrow, PA Fort Lauderdale, FL
Divine, Scherzer & Brody, Ltd. Minneapolis, MN
Dixon Odom PLLC High Point, NC
Dixon, Francis, Davis & Company Granville, OH
Doeren Mayhew Troy, MI
Dohan and Company, P.A., CPA's Miami, FL
Dudley, Hopton-Jones, Sims & Freeman PLLP Birmingham, AL
Duncan, Smith & Stilz, P.S.C. Lexington, KY
Dunn Creswell Sparks Smith Horne & Downing PLLC Union City, TN
Dworken, Hillman, LaMorte & Sterczala P.C. Shelton, CT
Earl M. Cohen, C.P.A., P.A. Boca Raton, FL
Edwards Sauer & Owens, P.C. Pittsburgh, PA
Ehrenkrantz Sterling & Co., L.L.C. Livingston, NJ
Ehrhardt Keefe Steiner & Hottman PC Denver, CO
Eide Bailly, LLP Fargo, ND
Eisner & Lubin LLP New York, NY
Eisner LLP New York, NY
Elliott Davis, LLC Greenville, SC
Epstein, Weber & Conover, P.L.C. Scottsdale, AZ
Ernst & Young LLP New York, NY
Eubank & Betts, PLLC Jackson, MS
Evans, Gaither & Associates, PLLC Edmond, OK
Faircloth & Associates P.A. Tampa, FL
Farber & Hass LLP Oxnard, CA
Ferlita, Walsh & Gonzalez, P.A. Tampa, FL
Fitts, Roberts & Co., P.C. Houston, TX
Follmer Rudzewicz PLC Sterling Heights, MI
Fontanella and Babitts Totowa, NJ
Frank L. Sassetti & Co. Oak Park, IL
Frazier & Deeter, LLC Atlanta, GA
Freed Maxick & Battaglia, CPAs, PC Buffalo, NY
Freedman & Goldberg, CPAs, P.C. Farmington Hills, MI
Freeman & Davis LLP New York, NY
Friedman Alpren & Green LLP New York, NY
Friedman, Cohen, Taubman & Company CPA's LLC Plantation, FL
Gallogly, Fernandez & Riley, LLP Orlando, FL
Gamble Givens & Moody, LLC Charleston, SC
Gary Skibicki, CPA, PC Oklahoma City, OK
Gelfond Hochstadt Pangburn, P.C. Denver, CO
George Brenner, CPA A Professional Corporation Los Angeles, CA
George Johnson & Company, P.C. Detroit, MI
George Stewart, CPA Seattle, WA
Gibbons & Kawash, AC Charleston, WV
Gifford, Hillegass & Ingwersen, P.C. Atlanta, GA
Gleeson, Sklar, Sawyers & Cumpata, LLP Chicago, IL
Glenn, Burdette, Phillips & Bryson San Luis Obispo, CA
Goff Backa Alfera & Company, LLC Pittsburgh, PA
Goldstein and Morris CPA'S P.C. New York, NY
Goldstein Golub Kessler LLP New York, NY
Goldstein, Lewin & Company, P.A. Boca Raton, FL
Goodman & Company, L.L.P. Norfolk, VA
Gordon, Hughes & Banks, LLP Lakewood, CO
Gorzynski, Felix and Gloekler, P.C. North East, PA
Grant Thornton LLP Chicago, IL
Grassi & Co., CPAs, P.C. Lake Success, NY
Greenberg & Company LLC, CPA's Springfield, NJ
Greenberg, Rosenblatt, Kull & Bitsoli, P.C. Worcester, MA
Gregory, Sharer & Stuart, P.A. St. Petersburg, FL
Griffin, Iles & Duvall, L.L.P. Texas City, TX
Grimsley, White & Company La Junta, CO
Grobstein, Horwath & Company LLP Sherman Oaks, CA
Guest & Company, P.C. Tulsa, OK
Gumbiner, Savett, Finkel, Fingleson & Rose, Inc. Santa Monica, CA
GYL Decauwer, CPAs Rancho Cucamonga, CA
Hacker, Johnson & Smith PA Tampa, FL
Haefele, Flanagan & Co., p.c. Maple Shade, NJ
Haft & Gluckman, Certified Public Accountants LLP New York, NY
Hall, Kistler & Company LLP Canton, OH
Hancock, Askew & Co., L.L.P. Savannah, GA
Hannis T. Bourgeois, LLP Baton Rouge, LA
Harper & Pearson Company, P.C. Houston, TX
Haskell & White LLP Irvine, CA
Hausser + Taylor LLC Cleveland, OH
Hays & Company LLP New York, NY
Hazlett, Lewis & Bieter, PLLC Chattanooga, TN
HB&M, Inc. (also known as Hansen Barnett & Maxwell) Salt Lake City, UT
Heard, McElroy & Vestal, LLP Shreveport, LA
Hein + Associates LLP Denver, CO
Helin, Donovan, Trubee & Wilkinson, LLP Austin, TX
Henderson Hutcherson & McCullough, PLLC Chattanooga, TN
Henjes, Conner, Williams & Grimsley, LLP Sioux City, IA
Henry & Peters, P.C. Tyler, TX
Hixson, Marin, DeSanctis & Company, P.A. North Miami Beach, FL
HJ & Associates, LLC Salt Lake City, UT
Hobe & Lucas, Certified Public Accountants, Inc. Independence, OH
Hoberman, Miller, Goldstein & Lesser, CPA's, P.C. New York, NY
Hoffman, Fitzgerald & Snyder, P.C. McLean, VA
Hogan & Slovacek, A Professional Corporation Tulsa, OK
Holthouse Carlin & Van Trigt LLP Santa Monica, CA
Holtz Rubenstein & Co., LLP Melville, NY
Horne CPA Group, P.C. Jackson, MS
House Park & Dobratz, P.C. Kansas City, MO
Hunter, Atkins & Russell PLC Oklahoma City, OK
Hutchinson and Bloodgood LLP Glendale, CA
Imowitz Koenig & Co., LLP New York, NY
Infante & Company North Miami, FL
Insero, Kasperski, Ciaccia & Co., P.C. Rochester, NY
Ireland San Filippo, LLP San Jose, CA
J. W. Hunt and Company, LLP Columbia, SC
J.D. Cloud & Co. L.L.P. Cincinnati, OH
J.H. Cohn LLP Roseland, NJ
J.H. Williams & Co., LLP Kingston, PA
James E. Scheifley & Associates, P.C. Dillon, CO
James George Somma Euless, TX
James Moore & Co., P.L. Gainesville, FL
Jeffrey S. Gilbert Los Angeles, CA
Jerome Rosenberg, CPA, PC Melville, NY
Jewett, Schwartz & Associates Hollywood, FL
JL Stephan Co. PC Traverse City, MI
John A. Braden & Company, P.C. Houston, TX
Johnson Lambert & Co. Bethesda, MD
Johnson Miller & Co., CPA'S PC Odessa, TX
Jones & Kirkpatrick, P.C. Birmingham, AL
Jones Simkins LLP Logan, UT
Jordahl & Sliter PLLC Kalispell, MT
Joseph A. Don Angelo, CPA Mineola, NY
Joseph Decosimo and Company, LLP Chattanooga, TN
Kabani & Company, Inc. Fountain Valley, CA
Kahn Boyd Levychin, LLP New York, NY
Kaiser Scherer & Schlegel, PLLC Washington, DC
Kantor, Sewell & Oppenheimer, PA Hollywood, FL
Kaufman, Rossin & Co., P.A. Miami, FL
KBA Group LLP Dallas, TX
Keiter, Stephens, Hurst, Gary & Shreaves, P.C. Glen Allen, VA
Kelley, Galloway & Company, PSC Ashland, KY
Kelly & Company, CPA, an Accountancy Corporation Costa Mesa, CA
Kemp & Company, P.A. Little Rock, AR
Kempisty & Company Certified Public Accountants PC New York, NY
Kenny H. Lee CPA Group, Inc. Los Angeles, CA
Kerber, Eck & Braeckel LLP Springfield, IL
Kevin G. Breard, CPA An Accountancy Corporation Northridge, CA
Kiesling Associates LLP Madison, WI
Killman, Murrell & Company, P.C. Odessa, TX
Kim & Lee Corporation, CPA'S Los Angeles, CA
King & Company, PSC Louisville, KY
Kingery, Crouse & Hohl, P.A. Tampa, FL
Kirkland, Russ, Murphy & Tapp, P.A. Clearwater, FL
Kirkpatrick, Phillips & Miller, CPAs, P.C. Springfield, MO
Kolder, Champagne, Slaven & Company, LLC Lafayette, LA
Kostin, Ruffkess & Company, LLC Farmington, CT
KPMG LLP New York, NY
Kraft Bros., Esstman, Patton & Harrell, PLLC Nashville, TN
Kraft, Miles & Tatum, LLC Poplar Bluff, MO
Kronick Kalada Berdy & Co., PC Kingston, PA
Kupferberg, Goldberg & Neimark, LLC Chicago, IL
L J Soldinger Associates, LLC Arlington Heights, IL
L.L. Bradford & Company, LLC. Las Vegas, NV
Landa Umpierre PSC San Juan, PR
Lane Gorman Trubitt, L.L.P. Dallas, TX
LaPorte Serht Romig & Hand, APAC Metairie, LA
Larrowe & Company, PLC Galax, VA
Larry E. Nunn & Associates L.L.C. Columbus, IN
Larry O' Donnell, CPA, P.C. Aurora, CO
Larry Wolfe, CPA Miami, FL
Larsson, Woodyard & Henson, LLP Paris, IL
LaRue, Corrigan & McCormick LLP Woodland Hills, CA
Lattimore, Black, Morgan & Cain, P.C. Brentwood, TN
Lazar Levine & Felix LLP New York, NY
Lefkowitz, Garfinkel, Champi & DeRienzo P.C. Providence, RI
LeGlue & Company, CPA's New Orleans, LA
LeMaster & Daniels PLLC Spokane, WA
Lesley, Thomas, Schwarz & Postma, Inc. Newport Beach, CA
Levitz, Zacks + Ciceric, Certfied Public Accountants, Inc. San Diego, CA
Lightfoot Guest Moore & Co., P.C. Dallas, TX
Linder & Linder Dix Hill, NY
Loral International CPA and Advisors, LLC Albany, NY
Lougen, Valenti, Bookbinder & Weintraub, LLP Amherst, NY
Louis Plung & Company LLP Pittsburgh, PA
Lucas, Horsfall, Murphy & Pindroh, LLP Pasadena, CA
Lumsden & McCormick LLP Buffalo, NY
Lurie Besikof Lapidus & Company, LLP Minneapolis, MN
Lynch & Howard, P.A. Raleigh, NC
M.D. Sassi Company San Francisco, CA
Mackle, Splawn, Tindall & McDonald, LLP Birmingham, AL
Maggart & Associates, P.C. Nashville, TN
Mah & Associates, LLP San Francisco, CA
Mahoney Cohen & Company, CPA, P.C. New York, NY
Mahoney Sabol & Company, LLP Hartford, CT
Malin, Bergquist & Company, LLP Erie, PA
Mann Frankfort Stein & Lipp CPAs, L.L.P. Houston, TX
Mantyla McReynolds, LLC Salt Lake City, UT
Marc Lumer and Company San Francisco, CA
Marcum & Kliegman LLP Woodbury, NY
Marden Harrison & Kreuter CPAs P.C. White Plains, NY
Margolies, Fink and Wichrowski Pompano Beach, FL
Margolin, Winer & Evens LLP Garden City, NY
Margolis & Company P.C. Bala Cynwyd, PA
Mark A. Rodenburg, CPA Denver, CO
Mark Z. Robbins, CPA, MBA, PA Jupiter, FL
Marks Paneth & Shron LLP New York, NY
Marmann, McCrary & Associates, P.C. Sheffield, AL
Mason Russell West, LLC Littleton, CO
Massella & Associates, CPA, PLLC Syosset, NY
Mauldin & Jenkins CPAs and Consultants, LLC Marietta, GA
Mayer Hoffman McCann P.C. Leawood, KS
Mazars LLP New York, NY
McBride Shopa and Company, P.A. Wilmington, DE
McClain & Company, L.C. Miami, FL
McCurdy & Associates CPA's, Inc. Westlake, OH
McGladrey & Pullen, LLP Bloomington, MN
McGrail, Merkel, Quinn & Associates Scranton, PA
McKean, Paul, Chrycy & Fletcher, PA Miami, FL
McKennon, Wilson & Morgan LLP Irvine, CA
McNair, McLemore, Middlebrooks & Co., LLP Macon, GA
Meaden & Moore, Ltd. Cleveland, OH
Meara, King & Co., PC Kansas City, MO
Mendlowitz Weitsen, LLP East Brunswick, NJ
Mendoza Berger & Company, LLP Irvine, CA
Mengel, Metzger, Barr & Co., LLP Rochester, NY
Mercadien, P.C. CPA's Hamilton, NJ
Meyler + Company, LLC Middletown, NJ
Michael F. Cronin, CPA Rochester, NY
Michael Johnson & Co., LLC Denver, CO
Michael R. Ferraro CPA Matawan, NJ
Michael Trokey & Company, P.C. St. Louis, MO
Michaelson & Co., P.A. West Palm Beach, FL
Miliotis, Monahan & Co., PA Paramus, NJ
Miller and McCollom Wheat Ridge, CO
Miller Ray & Houser LLP Atlanta, GA
Miller Wachman LLP Boston, MA
Miller, Ellin & Company, LLP New York, NY
Mitchell & Titus, LLP New York, NY
Mitchell, Wiggins & Company LLP Richmond, VA
Moe O'Shaughnessy & Associates, P.S. Spokane, WA
Mohler, Nixon & Williams Accountancy Corporation Campbell, CA
Monroe Shine & Co., Inc. New Albany, IN
Moore Kirkland & Beauston L.L.P. West Columbia, SC
Moore Stephens Frost, PLC Little Rock, AR
Moore Stephens Lovelace, P.A. Winter Park, FL
Moore Stephens Smith Wallace, L.L.C. St. Louis, MO
Moore Stephens Tiller LLC Atlanta, GA
Moore Stephens Wurth Frazer and Torbet, LLP Walnut, CA
Morris, Davis & Chan LLP Oakland, CA
Moss Adams LLP Seattle, WA
Most & Company, LLP New York, NY
Most Horowitz & Company, LLP New York, NY
Murrell, Hall, McIntosh & Co., PLLP Norman, OK
Natherson & Company, P.A. Sarasota, FL
Nation Smith Hermes Diamond, PC San Diego, CA
Nelson Price & Associates, P.A. Lumberton, NC
Nichols, Cauley & Associates, LLC Dublin, GA
Nonte & Company LLC Jasper, IN
Northup Haines Kaduce Schmid Macklin PC West Des Moines, IA
Novogradac & Company LLP San Francisco, CA
Nussbaum Yates & Wolpow, CPA's, P.C. Melville, NY
O'Connor Davies Munns & Dobbins, LLP New York, NY
Odenberg, Ullakko, Muranishi & Co. LLP San Francisco, CA
Olsen Thielen & Co., Ltd. St. Paul, MN
Oppenheim & Ostrick, CPAs Culver City, CA
Osburn, Henning and Company, C.P.A.'s, P.A. Orlando, FL
Packer Thomas & Co. Youngstown, OH
Padgett, Stratemann & Co., L.L.P. San Antonio, TX
Pailet, Meunier and LeBlanc, L.L.P. Metairie, LA
Pannell Kerr Forster of Texas, P.C. Houston, TX
Pannell Kerr Forster PC Fairfax, VA
Pannell Kerr Forster, PC Boston, MA
Parent, McLaughlin & Nangle, CPA's, Inc. Boston, MA
Parente Randolph, LLC Philadelphia, PA
Parente Randolph, PC Wilkes-Barre, PA
Pattillo, Brown & Hill, L.L.P Waco, TX
Payne Falkner Smith & Jones, P.C. Dallas, TX
Pender Newkirk & Company, CPAs Tampa, FL
Perelson Weiner LLP New York, NY
Perl & Asch Certified Public Accountants, PC Purchase, NY
Perrella & Associates, P.A. Pompano Beach, FL
Perrin Fordree & Company, P.C. Troy, MI
Perry-Smith LLP Sacramento, CA
Peter C. Cosmas Co., CPA's New York, NY
Peter H. Friedman CPA Keene, NH
Peter Shannon & Co. Hinsdale, IL
Peter W. Brown CPA's Bristol, CT
Peterson & Co., LLP San Diego, CA
Peterson Sullivan PLLC Seattle, WA
Philip H. Salchli Houston, TX
Philip Vogel & Co., PC Dallas, TX
Piercy, Bowler, Taylor & Kern, CPAs, Ltd. Las Vegas, NV
Piltz, Williams, LaRosa (A Professional Association) Biloxi, MS
Pisenti & Brinker LLP Santa Rosa, CA
PKF, Certified Public Accountants, A Professional Corporation Los Angeles, CA
PKF, Certified Public Accountants, P.C. New York, NY
Plante & Moran, PLLC Southfield, MI
Pohl, McNabola, Berg & Co. San Francisco, CA
Porter Keadle Moore, LLP Atlanta, GA
Postlethwaite & Netterville, APAC Baton Rouge, LA
Pratt-Thomas, Gumb, & Co., PA Charleston, SC
Prescott Chatellier Fontaine & Wilkinson, LLP Providence, RI
Pressman Ciocca Smith LLP Huntingdon Valley, PA
PricewaterhouseCoopers LLP New York, NY
Pritchett, Siler & Hardy, P.C. Salt Lake City, UT
Pugh & Company, P.C. Knoxville, TN
Pustorino, Puglisi & Co., LLP New York, NY
Putman & Hancock Fayetteville, TN
Quick & McFarlin, P.C. Omaha, NE
R J Clark & Associates PC CPA Roswell, GA
R. E. Bassie & Co. Houston, TX
Rachlin Cohen & Holtz LLP Miami, FL
Radics & Co., LLC Pine Brook, NJ
Radin, Glass & Co., CPA, LLP New York, NY
Raimondo Pettit Group Torrance, CA
Randolph Scott & Company CPA's, Inc. San Anselmo, CA
Rayburn, Betts & Bates, P.C. Nashville, TN
Regier Carr & Monroe, L.L.P. Tucson, AZ
Rehmann Robson Saginaw, MI
Reminick, Aarons & Company, LLP New York, NY
Rex Meighen & Company, LLP Tampa, FL
Reznick Fedder & Silverman, CPA's, P.C. Bethesda, MD
Richard L. Brown & Company, P.A. Tampa, FL
Richardson & Company Sacramento, CA
Richey, May & Co., LLP Englewood, CO
Robert Early & Company, P.C. Abilene, TX
Robert G. Jeffrey, CPA Wayne, NJ
Robert N. Clemons, CPA, PA DeLand, FL
Robison, Hill & Co., APC Salt Lake City, UT
RobnettBrown, LLP Austin, TX
Rogoff & Company, P.C. New York, NY
Ronald R. Chadwick, P.C. Aurora, CO
Rose, Snyder & Jacobs Encino, CA
Rosen Seymour Shapss Martin & Company LLP New York, NY
Rosenberg Rich Baker Berman & Company Bridgewater, NJ
Rosenberg, Neuwirth & Kuchner CPA's, P.C. New York, NY
Rotenberg and Company LLP Rochester, NY
Rotenberg Meril Solomon Bertiger & Guttilla, P.C. Saddle Brook, NJ
Roth Murphy Sanford L.L.P. New Orleans, LA
Rowles & Company, LLP Baltimore, MD
Roy Chenevert, CPA Baton Rouge, LA
Rubin, Brown, Gornstein, & Co., LLP St. Louis, MO
Rubino & McGeehin, Chartered Bethesda, MD
Russell Bedford Stefanou Mirchandani LLP McLean, VA
S. B. Hoover & Company, L.L.P. Harrisonburg, VA
S.R. Snodgrass, A.C. Wexford, PA
Salberg & Company, P.A. Boca Raton, FL
Sallman, Yang & Alameda, an Accountancy Corporation Pleasanton, CA
Saltmarsh, Cleaveland & Gund, P.A. Pensacola, FL
Saltz, Shamis & Goldfarb, Inc. Solon, OH
Sansiveri, Kimball & McNamee, L.L.P. Providence, RI
SantoraBaffone CPA Group Newark, DE
Sanville & Company Abington, PA
Sartain Fischbein & Co. Tulsa, OK
Scharf Pera & Co., PLLC Charlotte, NC
Schechter Dokken Kanter Andrews & Selcer Ltd. Minneapolis, MN
Schneider & Associates LLP Jericho, NY
Schneider Downs & Co., Inc. Pittsburgh, PA
Schoonover Boyer Gettman & Associates Columbus, OH
Schumacher & Associates, Inc. Denver, CO
Scillia Dowling & Natarelli LLC New Haven, CT
Scott McElveen, L.L.P. Columbia, SC
Seber, Dillenbeck & Craft, P.C. Kalamazoo, MI
Seidel, Schroeder & Co. LLP Brenham, TX
Seligson & Giannattasio, LLP N. White Plains, NY
Semple and Cooper, LLP Phoenix, AZ
Shapley, Shapley & Moorhead, P.C. Davenport, IA
Shatswell, MacLeod & Company, P.C. West Peabody, MA
Shearer, Taylor & Co., P.A. Ridgeland, MS
Sheft Kahn & Company LLP Jericho, NY
Shelley International CPA Mesa, AZ
Sherb & Co., LLP New York, NY
Siegelaub, Lieberman & Associates, P.A. Coral Springs, FL
Simon Lever & Company Lancaster, PA
Simontacchi & Company, LLP Rockaway, NJ
Singer Lewak Greenbaum & Goldstein LLP Los Angeles, CA
Smith & Gesteland, LLP Middleton, WI
Smith and Company Salt Lake City, UT
Smith Elliott Kearns & Company, LLC Hagerstown, MD
Smith, Carney & Co., P.C. Oklahoma City, OK
Snead and Williams, P.L.L.C. Danville, VA
Snyder & Haller, P.C. Hartford, CT
Sobel & Co. Certified Public Accountants, LLC Livingston, NJ
Sorensen, Vance & Company, P.C. Salt Lake City, UT
Sotomayor & Associates, LLP Pasadena, CA
Spence, Marston, Bunch, Morris & Co. Clearwater, FL
Spicer, Jeffries & Co., LLP Denver, CO
Spott, Lucey & Wall, Inc. Certified Public Accnts San Francisco, CA
Sprouse & Anderson, L.L.P. Austin, TX
Squar, Milner, Reehl & Williamson, LLP Newport Beach, CA
Squire & Company PC Orem, UT
Staley, Okada & Partners Surrey, BC
Stambaugh Ness, PC York, PA
Stark Winter Schenkein & Co., LLP Denver, CO
Steakley, Gilbert & Morgan, P.C. Oklahoma City, OK
Stegman & Company, Professional Association Baltimore, MD
Stevens, Powell & Company, P.A. Jacksonville, FL
Stockton Bates LLP Philadelphia, PA
Stonefield Josephson, Inc. Santa Monica, CA
Stovall, Grandey, & Whatley, LLP Fort Worth, TX
Sullivan Bille, P.C. Tewksbury, MA
Sullivan, Ware, & Hall PLLC Huntington, WV
Summers, Spencer & Callison, CPAs, Chartered Topeka, KS
Sutton Frost Cary LLP Arlington, TX
Sutton Robinson Freeman & Co., P.C. Tulsa, OK
Sweeney, Gates & Co. Fort Lauderdale, FL
Swenson Advisors, LLP Temecula, CA
Symonds, Evans & Company, P.C. Portland, OR
T. E. Lott and Company, A Professional Association Columbus, MS
Tait, Weller & Baker Philadelphia, PA
Tanner & Co., P.C. Salt Lake City, UT
Tardino Tocci & Goldstein LLP New York, NY
Tauber & Balser, P.C. Atlanta, GA
Tedder, James, Worden & Associates, P.A. Orlando, FL
The Hanke Group, P.C. San Antonio, TX
Thigpen, Jones, Seaton & Co., PC Dublin, GA
Thomas Leger & Co., LLP Houston, TX
Thomas W. Klash, C.P.A. Hollywood, FL
Thompson Dunavant PLC Memphis, TN
Thompson, Greenspon & Co., P.C. Fairfax, VA
Timpson Garcia, LLP Oakland, CA
Todman & Co., CPA's, P.C. New York, NY
Travis, Wolff & Company, LLP Dallas, TX
Trice Geary & Myers LLC Salisbury, MD
Trien Rosenberg Rosenberg Weinberg Ciullo & Fazzari, LLC Morristown, NJ
Tschopp, Whitcomb & Orr, P.A. Maitland, FL
Tullius Taylor Sartain & Sartain LLP Tulsa, OK
Turlington and Company, L.L.P. Lexington, NC
Turner, Jones & Company pllc Vienna, VA
Turner, Stone & Company, L.L.P. Dallas, TX
Turner, Warren, Hwang & Conrad, Accountancy Corporation Burbank, CA
Urbach Kahn & Werlin LLP Albany, NY
ValienteHernandez P.A. Tampa, FL
Van Krevel & Company Dublin, OH
Vasquez & Company LLP Los Angeles, CA
Vavrinek, Trine, Day & Co., LLP Rancho Cucamonga, CA
Virchow, Krause & Company, LLP Madison, WI
Vitale, Caturano & Company, P.C. Boston, MA
Vorisek & Company LLC McHenry, IL
Walden Certified Public Accountant, P.A. Boca Raton, FL
Walsh, Jastrem & Browne, LLP Boston, MA
Washington, Pittman & McKeever, LLC Chicago, IL
Waters, Wright & Associates, LLP Mansfield, TX
Watts & Scobie, CPAs Raleigh, NC
Weaver & Martin LLC Kansas City, MO
Weaver and Tidwell, L.L.P. Fort Worth, TX
Webb & Company, P.A. Boynton Beach, FL
Weber, Curtin & Drake, P.C. Traverse City, MI
Weinberg & Company, P.A. Boca Raton, FL
Weinick Sanders Leventhal & Co., LLP New York, NY
Weinstein Spira & Company, PC Houston, TX
Weiser LLP New York, NY
Wells, Houser, Schatzel & Thomas, P.A. St. Petersburg, FL
Wheeler Wasoff, P.C. Denver, CO
Wheeler, Wolfenden & Dwares, P.A. Wilmington, DE
Whipple & Company, P.C. Indianapolis, IN
Whitley Penn Fort Worth, TX
Widmer Roel PC Fargo, ND
Wiener, Goodman & Company, P.C. Eatontown, NJ
Wieseneck Andres & Company, P.A. North Palm Beach, FL
William F. Gurrie & Co., Ltd. Oak Brook, IL
William H Ling, CPA San Diego, CA
Williams & Webster, P.S. Spokane, WA
Williams Benator & Libby, LLP Atlanta, GA
Wilson Price Barranco, Blankenship & Billingsley PC Montgomery, AL
Windes & McClaughry Accountancy Corporation Long Beach, CA
Windham Brannon, P.C. Atlanta, GA
Wipfli Ullrich Bertelson LLP Wausau, WI
Wisan, Smith, Racker & Prescott, LLP Salt Lake City, UT
Wiss & Company. LLP Livingston, NJ
WithumSmith+Brown, A Professional Corporation Princeton, NJ
Witt, Mares & Company, PLC Newport News, VA
Wolf & Company, P.C. Boston, MA
Wolinetz, Lafazan & Company, P.C. Rockville Centre, NY
Wooden & Benson, Chartered Baltimore, MD
Yohalem Gillman & Company LLP New York, NY
Yount, Hyde & Barbour, P.C. Winchester, VA
Zeller Weiss & Kahn, LLP Mountainside, NJ
Zirkle Long & Trigueiro, LLC Eugene, OR
Zwick & Steinberger, P.L.L.C. Southfield, MI