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ALABAMA


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ALASKA

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ARIZONA


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ARKANSAS

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CALIFORNIA

Burnett & Company LLP
Ross Cofer, CCIFP
2870 Gold Tailings Court
Rancho Cordova, CA 95670
Phone: (916) 638-1188
Fax: (916) 638-1782

ross@burnettco.com
www.burnettco.com

Glenn M. Gelman & Associates
Warren Hennagin, CCIFP
1940 East 17th Street
Santa Ana, CA 92705
Phone: (714) 667-2600
Fax: (714) 667-2636

when@gmgcpa.com
www.gmgcpa.com

Rosner Brown Touchstone & Keller, LLP
Kevin M. Brown
4909 Murphy Canyan Road, #120
San Diego, CA 92123
Phone: (858) 430-0300
Fax: (858) 430-0301
kbrown@rbtk-cpa.com
www.rbtk.com

GALLINA LLP
Ed Traille
201 N. Civic Drive,230
Walnut Creek, CA 95496-3865
Phone: (925) 943-1776
Fax: (925) 943-1876

etraille@gallina.com
www.gallina.com

Soares, Sandall, Bernacchi & Petrovich
Rick Heldwein
405 Esplanade Drive, Suite 300
Oxnard, CA 93036
Phone: (805) 485-7965
Fax: 805) 485-4868

rickh@ssbp.com
www.ssbp.com

Soren McAdam Christenson, LLP
Gary Christenson
2068 Orange Tree Ln., Suite 100
Redlands, CA 92374
Phone: (909) 798-2222
Fax: (909) 798-9772
gchristenson@smc-cpas.com
www.smc-cpas.com


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COLORADO


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CONNECTICUT

Nishball, Carp, Niedermeier, Pacowta & Co. P.C.
Michael Niedermeier
4 Corporate Drive, Suite 280
Shelton, CT 06484
Phone: (203) 944-2100
Fax: (203) 944-2111

mniedermeier@ncnp.com
www.ncnp.com


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DELAWARE


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DISTRICT OF COLUMBIA


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FLORIDA

E.F. Alvarez & Company, P.A.
Emilio Alvarez
782 N.W. 42 Avenue, Ste. 545
Miami, FL 33126
Phone: (305) 444-6503
Fax: (305) 444-3840
ealvarez@efacpa.com
www.efacpa.com

E.F. Alvarez & Company, P.A.

Emilio Alvarez

32801 US Highway 19 N, Ste. 200

Palm Harbor (Tampa), FL 34684

Phone: (727) 787-7603

ealvarez@efacpa.com
www.efacpa.com

James Moore & Co., P. L.

Bernadette Britz-Parker

121 Executive Circle

Daytona Beach FL 32114-1180

Phone: (386) 257-4100

Fax: (386) 255-3261

bernadette@jmco.com
www.jmco.com

O'Sullivan Creel LLP

Jack Rowell

316 South Baylen Street

Suite 200

Pensacola FL 32574

Phone: (850) 435-7400

Fax: (850) 435-2888

jrowell@osullivancreel.com
www.osullivancreel.com

Proctor, Crook & Crowder, CPAs
Todd J. Laycock
33 Flagler Avenue
Stuart, FL 34999
Phone: (772) 283-2356
Fax: (772) 287-1887

tlaycock@pcc-cpa.com
www.pcc-cpa.com


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GEORGIA


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GUAM

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HAWAII

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IDAHO

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ILLINOIS

Martin, Hood, Friese & Associates, LLC
Denise Martin
2507 S. Neil St.
Champaign, IL 61820
Phone: (217) 351-2000
Fax: (217) 351-7726

denise@mhfa.net
www.mhfa.net

Mueller & Co., LLP

Randy Rupp

2560 Foxfield Road, Suite 300

St. Charles, IL 60174

Phone: (630) 524-5270

Fax: (630) 377-2214

rrupp@MuellerCPA.com
www.MuellerCPA.com


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INDIANA

Katz, Sapper & Miller, LLP
Ron Lenz
800 East 96th Street, Suite 500
Indianapolis, IN 46240
Phone: (317) 580-2063
Fax: (317) 580-2117

rlenz@ksmcpa.com
www.ksmcpa.com


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IOWA

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KANSAS

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KENTUCKY

Dean, Dorton & Ford, P.S.C.
Crissy Fiscus
106 West Vine Street, Suite 600
Lexington, KY 40507
Phone: (859) 255-2341
Fax: (859) 255-0125

cfiscus@ddfky.com\
www.ddfky.com


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LOUISIANA

LaPorte, Sehrt, Romig & Hand
Christina Chifici, CCIFP
110 Veterans Memorial Blvd. ,200
Metairie, LA 70005
Phone: (504) 835-5522
Fax: (504) 835-5535
cchifici@laporte.com
www.laporte.com


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MAINE


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MARYLAND


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MASSACHUSETTS


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MICHIGAN

The Rehmann Group
John Skukalek
2330 East Paris Ave SE
Grand Rapids, MI 42646
Phone: (616) 975-4100
Fax: (616) 975-4400

jskukalek@rehmann.com
www.rrpc.com

Walburg + Associates, P.C.
Curt Walburg
201-C Washington Street
Grand Haven, MI 49525
Phone: (616) 846-2380
Fax: (616) 846-3938

www.walburg.com
cwalburg@walburg.com

Yeo & Yeo PC, CPAs & Consultants
Richard Wentzell
710 East Milham Road
Kalamazoo, MI 49002
Phone: (269) 329-7007
Fax: (269) 329-0626

www.yeoandyeo.com
ricwen@yeoandyeo.com


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MINNESOTA

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MISSISSIPPI


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MISSOURI


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MONTANA

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NEBRASKA

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NEVADA


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NEW HAMPSHIRE


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NEW JERSEY


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NEW MEXICO


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NEW YORK

Grassi & Co., CPAs, P.C.
Louis Grassi
2001 Marcus Avenue,S265
Lake Success (Long Island), NY 11042
Phone: (516) 256-3500
Fax: (516) 256-3510

lgrassi@grassicpas.com
www.grassicpas.com

Lumsden & McCormick, LLp
Jim Dunn
403 Main Street, Suite 430
Buffalo, NY 14203
Phone: (716) 856-3300
Fax: (716) 856-2524

rromer@lumsdencpa.com
www.lumsdencpa.com

Vanacore, Debenedictus, DiGovanni & Weddell

Susan Roell

11 Racquet Road

Newburgh, NY 12550

Phone: (845) 567-9000

Fax: (845) 567-9228
sroell@vddw.com
www.vddw.com


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NORTH CAROLINA


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NORTH DAKOTA

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OHIO

GBQ Partners LLC
Bob Biehl, CCIFP
P.O. Box 182108
500 S. Front Street
Columbus, OH 43218-2108
Phone: (614) 221-1120
Fax: (614) 227-6999

rab@gbq.com
www.gbq.com

Kentner Sellers, LLP
Marvin Homan, CCIFP
801 Falls Creek Drive
Vandalia, OH 45377
Phone: (937) 898-1376
Fax: (937) 898-1516

mhoman@kentnersellers.com
www.kentnersellers.com

Meaden & Moore, Ltd.
Ted Hocevar
1100 Superior Avenue, Suite 1100
Cleveland, OH 44114
Phone: (216) 241-3272, ext.153
Fax: (216) 771-4511

thocevar@meadenmoore.com
www.meadenmoore.com


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OKLAHOMA


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OREGON

Aldrich Kilbride & Tatone LLP
Joe Schneid, CCIFP
5355 SW Meadow Road #401
Lake Oswego, OR 97305
Phone: (503) 620-4489
Fax: (503)624-0817

jschneid@aktcpa.com
www.aktcpa.com

Geffen, Mesher & Co.
Tom Anderson
888 SW Fifth Avenue Suite 800
Portland, OR 97204
Phone: (503) 221-0141
Fax: (503) 227-7924

www.gmco.com


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PENNSYLVANIA

Mayer Hoffman McCann
Anthony R. Stagliano, CCIFP

401 Plymouth Road, Suite 200
Plymouth Meeting, PA 19462
Phone: (610) 862-2420
Fax: (610) 862-2470

tstagliano@cbiz.com
www.cbiz.com

Stambaugh Ness, P.C.
M. Scott Hursh, CCIFP
2600 Eastern Blvd.,101
York, PA
Phone: (717) 757-6999
Fax: (717) 757-4550

shursh@stambaughness.com
www.stambaughness.com


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PUERTO RICO

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RHODE ISLAND

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SOUTH CAROLINA


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SOUTH DAKOTA

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TENNESSEE

Henderson Hutcherson & McCullough PLLC
Jack London
1200 Market Street-Freight Depot
Chattanooga, TN 37402-2713
Phone: (423) 756-7771
Fax: (423) 265-8125

jlondon@hhmcpas.com
www.hhmcpas.com

Stallings & Associates CPAs, PLLC
Jeff Stallings
3333 Kirby Parkway
Memphis, TN 38115
Phone: (901) 365-7770
Fax: (901) 365-7794
jeff.stallings@stallingscpas.com


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TEXAS

Sandersen Knox & Belt, LLP

(Jerry T. Paul, CPA merger of Febrruary 5, 2007)

John B.Knox, Jr
Jerry Paul
130 Industrial Boulevard, Suite 130
Sugar Land, TX 77478
Phone: (282) 242-3232 or(713) 777-0409
Fax: (282) 242-3252
jknox@sbktexas.com
jpaul@skbtexas.com
www.skbtexas.com

Lane Gorman Trubitt L.L.P.
Brad Gross
2626 Howell, Seventh Floor
Dallas, TX 75204
Phone: (214) 871-7500
Fax: (214) 871-0011

bgross@lgt-cpa.com
www.lgt-cpa.com

Padgett, Stratemann & Co., L.L.P.
Denise Bendele
1635 NE Loop 410, Suite 700
San Antonio, TX 78209
Phone: (210) 828-6281
Fax: (210) 826-8606

denise.bendele@padgett-cpa.com
www.padgett-cpa.com

Phillips & Associates, CPAs
Jim Phillips
2709 81st St., Ste. A.
Lubbock, TX 79423
Phone: (806) 791-3904
Fax: (806) 791-5636

jimp@pacpas.com

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UTAH


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VERMONT

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VIRGIN ISLANDS

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VIRGINIA

Thompson Greenspon & Company
Nathan White
4035 Ridge Top Road, Ste. 700
Fairfax, VA 22030-7403
Phone: (703) 385-8888
Fax: (703) 385-3940

tgcinfo@tgccpa.com
www.tgccpa.com

Yount, Hyde & Barbour, P.C.
Kevin Branner
50 South Cameron Street
Winchester, VA 22601
Phone: (540) 662-3417
Fax: (540) 662-4211

kbranner@yhbcpa.com
www.yhbcpa.com


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WASHINGTON


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WEST VIRGINIA


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WISCONSIN


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WYOMING

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