Directory of Member Firms, January 1, 1989

University of Mississippi University of Mississippi

eGrove eGrove

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

1989

Directory of Member Firms, January 1, 1989 Directory of Member Firms, January 1, 1989

American Institute of Certified Public Accountants. Division for CPA Firms

Follow this and additional works at: https://egrove.olemiss.edu/aicpa_assoc

Part of the Accounting Commons, and the Taxation Commons

Recommended Citation Recommended Citation American Institute of Certified Public Accountants. Division for CPA Firms, "Directory of Member Firms, January 1, 1989" (1989). Association Sections, Divisions, Boards, Teams. 512. https://egrove.olemiss.edu/aicpa_assoc/512

This Book is brought to you for free and open access by the American Institute of Certified Public Accountants (AICPA) Historical Collection at eGrove. It has been accepted for inclusion in Association Sections, Divisions, Boards, Teams by an authorized administrator of eGrove. For more information, please contact [email protected].

https://egrove.olemiss.edu/

https://egrove.olemiss.edu/aicpa_assoc

https://egrove.olemiss.edu/aicpa_pubs

https://egrove.olemiss.edu/aicpa_pubs

https://egrove.olemiss.edu/aicpa_assoc?utm_source=egrove.olemiss.edu%2Faicpa_assoc%2F512&utm_medium=PDF&utm_campaign=PDFCoverPages

http://network.bepress.com/hgg/discipline/625?utm_source=egrove.olemiss.edu%2Faicpa_assoc%2F512&utm_medium=PDF&utm_campaign=PDFCoverPages

http://network.bepress.com/hgg/discipline/643?utm_source=egrove.olemiss.edu%2Faicpa_assoc%2F512&utm_medium=PDF&utm_campaign=PDFCoverPages

https://egrove.olemiss.edu/aicpa_assoc/512?utm_source=egrove.olemiss.edu%2Faicpa_assoc%2F512&utm_medium=PDF&utm_campaign=PDFCoverPages

mailto:[email protected]

AICPA D

ivision for CPA Firm

s D

IREC

TOR

Y of M

ember Firm

s January 1, 1989

Division for CPA FirmsAmerican Institute of Certified Public Accountants

Directory of Member Firms

January 1, 1989

Note to Readers

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

AICPA Division for CPA Firms1211 Avenue of the AmericasNew York, NY 10036-8775Outside New York State (800) 272-3476 In New York State (212) 575-6446

Division for CPA FirmsAmerican Institute of Certified Public Accountants

Directory of Member Firms

January 1, 1989

Copyright © 1989 by the American Institute of Certified Public Accountants, Inc.

1234567890 SECPS 89

Preface

Founded in 1977, the Division for CPA Firms is an integral part of the American Institute of Certified Public Accountants. The Division consists of two sections, the Private Companies Practice Section and the SEC Practice Section. Together, through the Division for CPA Firms, they have this purpose:

To strive for professional excellence in the manner in which CPA firms practice and to assure the public of the quality of accounting and auditing services through an effective peer review and continuing education program.

Membership in the Division is voluntary, and a firm may join either or both practice sections. Although there are two sections, quality control standards are the same for all public accounting firms.

This directory is an alphabetic listing, by state, of firms that are members of the Division as of January 1, 1989. The listing shows the cities in which each firm had an office on that date. The 3,600 firms included in this directory operate over 6,000 practice offices. Those offices are staffed by 143,000 professionals, of whom 73,000 are CPAs.

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

■ Adhere to published AICPA quality control standards.

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

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

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

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

That report and other information about the member firm can be obtained from Division staff at the address noted on the inside front cover or from the firm itself. Staff also will respond to questions from the public concerning the activities and requirements of the Division.

In its second decade of service to the profession and the public, the Division remains committed to the importance of continuing education and peer review in the quest for overall professional excellence and quality services from all CPA firms.

1

ALABAMA

Arthur Andersen & CoBirmingham

Beason Cutter & Nalley PCHuntsville

Bibb Crabtree & Snellgrove PCHuntsville

Blankenship Lamar Gilliland & HicksMontgomery

Borland Benefield Crawford Webster & Jeffares PCBirmingham, Florence

Brannan & Bagwell PCHuntsville

Brooke Freeman & LeeAnniston, Birmingham

Camp & Associates PCTalladega

Cherry Bekaert & HollandBirmingham, Mobile, Montgomery

Christian Bookout & Company PCBirmingham

Coates McCullar & Company PCDothan, Eufaula

Cooper & HillDecatur

Coopers & LybrandBirmingham, Montgomery

James H Corbin JrBirmingham

Davis Nelson and Reach PCAtmore

William G Davis & AssociatesAnniston

Deloitte Haskins & SellsBirmingham, Mobile

Dent Baker & McDowellBirmingham

Ernst & WhinneyBirmingham, Mobile

Farr & FarrBirmingham

Johnny C Fricke Jr PCCullman

2 ALABAMA

Gant Croft & Associates PCScottsboro

Gilmore and CompanyDothan

Haisten & Shipman PCTroy

J Ronald HannahAlbertville

Hassler Martin Stuedeman Pitts PCBirmingham

Heeter & Company PCBirmingham

Huffaker Watkins Jackson & Wilson PCFlorence

Hullett Johnson Kellum & McKinney PCBirmingham, Clanton

Jackson Thornton & CoDothan, Montgomery, Prattville, Wetumpka

Jamison Money Farmer & Company PCBirmingham, Tuscaloosa

Charles R Johnson PCAnniston

L Paul Kassouf & Co PCBirmingham

W Thomas KingMobile

Kirkland & Company PCBirmingham

Barbara Ann Lancaster PCMontgomery

Lehmann Ullman and BarclayBirmingham, Greenville

W Douglas LoganAthens

Lovoy Summerville & Co PCBirmingham

Mackie Splawn Tindall & McDonaldBirmingham

McDaniel & Associates PCDothan

McGriff Dowdy & Associates PCAlbertville, Fort Payne, Huntsville

Morrison and SmithTuscaloosa

R E Ohnich PABirmingham

ALABAMA 3

Pannell Kerr ForsterMobile

Parker and HolderMontgomery

S F Parker & Co PCFairhope, Foley, Gulf Shores, Mobile

Pearce Bevill Leesburg & Moore PCBirmingham

Peat Marwick Main & CoBirmingham

Thomas G PerkinsScottsboro

Sara L PlunkettArab

Price WaterhouseBirmingham

Resha & ThomasBirmingham

Reznick Fedder & Silverman PCMontgomery

Russell Thompson Butler & HoustonMobile

Seibert Baxter Buck & Co PCMobile

Smith Dukes & BuckalewMobile

Touche Ross & CoBirmingham

Warren Averett Kimbrough & Marino PCBirmingham

Wear Howell & StricklandDecatur

Sidney R White PCHuntsville

James T WilsonAnniston

Wilson Price Barranco & BillingsleyMontgomery

Arthur Young & CompanyBirmingham

4

ALASKA

F Jeffrey BowlesAnchorage

Cook & HaugebergFairbanks

Coopers & LybrandAnchorage

Billie DeVoreAnchorage

Ernst & WhinneyAnchorage

Fleischli Erickson & CoAnchorage

Funk Baxter Elgee & RehfeldJuneau

Hogan Mecham Richardson & CoKetchikan

Rick C LarsonAnchorage

Laycock & GrundhauserAnchorage

Martin & CoAnchorage

Mikunda Cottrell & Co IncAnchorage, Bethel, Kenai

Parisena Stromberg & CompanyAnchorage

Peat Marwick Main & CoAnchorage

James M PrestonAnchorage

Price WaterhouseAnchorage

Philip A RamosAnchorage

Richards Johnson & Granberry PCFairbanks

Theodore P SherwinAnchorage

F M Strand PCAnchorage

Thomas Head & Greisen PCAnchorage

Touche Ross & CoAnchorage

Whitlock Carlson & AssociatesAnchorage

5

ARIZONA

Arthur Andersen & CoPhoenix, Tucson

Anderson Church & CoTempe

Barrows & CompanyPhoenix

G Bernard Barry LtdPhoenix

James D Beaton PCTempe

Thomas J Blair PCTucson

Bollard and MankowskiFlagstaff

J Arthur Calvert LtdPhoenix

Clifton Gunderson & CoTucson

Coopers & LybrandPhoenix, Tucson

Richard O Cranmer PCCottonwood

Lance H CypertTempe

Deloitte Haskins & SellsMesa, Phoenix, Tucson

DeMarcus & Associates PCPhoenix

Deanna J DurkeeScottsdale

Eide Helmeke & CoPhoenix

Ernst & WhinneyPhoenix, Tucson

Thomas R Fissell PCPhoenix

Frizzell Senkerik & Company PCTucson

Frost & Company PCFlagstaff

Gallant Farrow & Hensley PCPhoenix

6 ARIZONA

Gatson & GayPhoenix

Jerry GerstenbergerTempe

Carolyn S Goldberg PCPhoenix

Goldfein Silverman & Olson CoPhoenix

Nancy M GuyScottsdale

Hahn & KasePhoenix

Hammel Cromwell & Company PCTucson

Henry L HarmonScottsdale

Henricks Holt McKenna & Co LtdPhoenix

Henry & HorneCasa Grande, Chandler, Coolidge, East Valley, Eloy, Mesa, Payson, Phoenix, Pinetop, Scottsdale, Show Low, Sun City, Tempe, Tucson

T Himmerick & CompanyChandler

Donald L HutchisonTucson

Jacobson Tolman & Associates PCGlobe, Safford

Johnson & KoivistoScottsdale

Mark W Jones PCTucson

William A Kaplan PCPhoenix

Gerald L Kramer LtdMesa, Phoenix

Lowell T Larson PCTempe

Laventhol & HorwathPhoenix

Donald R Leo & Company LtdPhoenix

Kenneth Leventhal & CompanyPhoenix

Gerald Levy LtdPhoenix

ARIZONA 7

McEntee & Thomson PCPhoenix

McGIadrey & PullenMesa, Phoenix

Scott H MillerScottsdale

Miller Wagner & Company LtdPhoenix

Montney Brown & McGee PCYuma

Moody Nation & SmithPhoenix

Morton Peterson & Wexler PCPhoenix

Murray & Murray PCPhoenix

Lynn C MyersPeoria

Stephen Alan PadweScottsdale

Palmer Sturges Lofgreen & WimmerTempe

Pannell Kerr ForsterPhoenix

Peat Marwick Main & CoPhoenix, Tempe, Tucson

Price WaterhousePhoenix

Regier Carr & Monroe Tucson

N Terryl Rogers & Assoc PCGilbert, Tempe

Robert H Rogers LtdTucson

Schwark Vaughan & CompanyYuma

Schwarz & Abalos PCPhoenix

Secore & Niedzialek PCPhoenix

Seely Mullins & Associates PCAvondale, Glendale

Siegelman & Co PCPhoenix

Slayter & BeckmanPhoenix

8 ARIZONA

Charles H TewksburyPrescott

Thompson & NordstromFlagstaff

R C Thornton & CompanyPhoenix

Toback & Company PCMesa, Phoenix

John C Todd II PCPhoenix

Touche Ross & CoPhoenix

Lawrence A VicarioPinetop

Virchow Krause & CompanyScottsdale

Walker & ArmstrongLitchfield Park, Phoenix, Scottsdale

Walmsley Fitzpatrick & KellyCasa Grande, Phoenix

Arthur Young & CompanyPhoenix

Zolondek & Blumenthal PCPhoenix

9

ARKANSAS

Don W AdamsNorth Little Rock

Alsbrook & CoNorth Little Rock

Baer & Thessing LtdLittle Rock

Donald F BalerFayetteville

Baird Kurtz & DobsonDumas, Fayetteville, Fort Smith, Little Rock, Pine Bluff

Bert BatchelorRogers, Siloam Springs

Beall Beattie & ThompsonFort Smith

Block Kelly & CoBlytheville, Newport

Brown & DeskinBentonville, Fayetteville

Crass and Smith PAHot Springs

Daugherty & LoweFort Smith

Deloitte Haskins & SellsLittle Rock

Pamela F DisheroonAlpena

Elizabeth S EdwardsNorth Little Rock

Ernst & WhinneyLittle Rock

Thomas R HollandLittle Rock

Jones Worlow White & Stringer LtdJonesboro

Jordan Woosley Crone & Keaton LtdHot Springs

Kemp & CompanyLittle Rock

William R Kremer LtdLittle Rock

Lovett & Foster LtdLittle Rock, Star City

10 ARKANSAS

Newton Owen & Boyd PAPine Bluff

Peat Marwick Main & CoLittle Rock

Price WaterhouseLittle Rock

Rasco Burris & WinterLittle Rock

Scarbrough Murtishaw Nichols & CoFayetteville

Debrah SingerFayetteville

Spann & AssociatesPine Bluff

Donna S StephensConway

Taylor Rodgers Turner & Malone LtdArkadelphia

Thomas and ThomasLittle Rock, Texarkana

Douglas L WilliamsNorth Little Rock

Robert W WorleyEl Dorado

Arthur Young & CompanyFayetteville, Little Rock

11

CALIFORNIA

Aaron Blum & CollierSan Francisco

Abbott Stringham & Lynch ACCampbell

Petre H AkaragianSanta Monica

Alder Green & HassonLos Angeles

Allen & Associates ACPleasanton

Dorothy AllmanCorona

F Altman & CompanyLos Angeles

Altschuler Melvoin and GlasserLos Angeles

Arthur Andersen & CoIrvine, Los Angeles, Oakland, Sacramento, SanDiego, San Francisco, San Jose, Woodland Hills

Doris L AndersenIrvine

Anderson & CompanyTemecula

Anderson Lynn Bezich Munson & Cronick ACFullerton, San Pedro

Anderson & Stables ACSan Jose

Antonini PCSan Francisco

Antonini Professional CorpSanta Rosa

A V Arias & CoSan Diego

Harvey A ArmasFresno

Arnason ACSan Francisco

Atherton Ludlow & SchonhoffModesto

Anthony J AzavedoIrvine

Brenda Marie BaileyLa Mesa

12 CALIFORNIA

Ballin Stanford & Lavorato IncSalinas

Baker & RobertsEl Monte, Oxnard

Baker Peterson & FranklinFresno, Oakhurst

Baldanzi and CompanySan Mateo

Baranov & Baranov ACSan Diego

Barbich Longcrier Hooper & KingBakersfield

Baron ACNewport Beach

Bartig Basler & RayCitrus Heights

Bartlett Pringle & WolfSanta Barbara

BDO SeidmanBeverly Hills, La Mesa, Orange, San Francisco, San Jose, Torrance

Robert L Belstock ACSan Francisco

Grant BennettSacramento

Nancy C BennettFremont

Benson & Neff PCSan Francisco

Benson Benson and CoLarkspur

Ira T Berkowitz ACWoodland Hills

Bernotas ACDowney

Elizabeth BilinskiFullerton

Biller Frith-Smith & ArchibaldSanta Monica

Walter D BirchManhattan Beach

Leonard G Birnbaum & CoMountain View

Blas Goldstein & CampbellWatsonville

Blomberg & Griffin ACStockton

CALIFORNIA 13

Rolland M Boceta & AssociatesWalnut

Bowman & CompanyStockton

Boyle Cowan & CoOakland

Brooks Stednitz & Rhodes ACSan Jose

David H BrotemarkleSanta Monica

Brown & HecoxSherman Oaks

Clyde W Brown AssociatesSalinas

E Keith BrownSan Jose

Lloyd M Brown ACIrvine

Roger A Brown & CompanyPasadena

Brown Walts & Armstrong ACBakersfield

W Pierce BrownellSan Francisco

Lois A BrozeySan Diego

Bunn Coberly & GaneSan Francisco

Burgess & Company IncSan Francisco

Burnett Umphress & KilgourRancho Cordova

Caldwell Becker Dervin Petrick & CompanyWoodland Hills

Carlson and PavlikYreka

Timothy E Carlson PCWalnut Creek

Stanley M Carrothers ACSacramento

Carter Barlev & CoSherman Oaks

Cater & Stiles IncCarmel

Richard S CaveSan Francisco

14 CALIFORNIA

Chapman & Gravelie ACSacramento

Oscar Chavez PCBakersfield

John J Cheng Inc ACSan Diego

Terence K W ChingMillbrae

Pete Chinn ACRosemead

Joseph Clare & CompanySan Francisco

Linda Ann ClarkSan Francisco

Cohee Crisell & CoLong Beach

Cohen & Bender ACLos Angeles

J H Cohn & CompanySan Diego

Collett & LevyLos Angeles

Patrick F CollinsPasadena

Comins Schenkelberg & Weiner IncSherman Oaks

Conrad & AssociatesIrvine

Considine & Considine ACSan Diego

Richard L Cook ACLos Angeles

Cooper & Kerr ACSan Rafael

Coopers & LybrandLos Angeles, Menlo Park, Newport Beach, Oakland, Sacramento, San Diego, San Francisco, San Jose, Sherman Oaks

Coradino Hickey & Hanson A CPA CorporationLa Jolla

Costello and CompanyVentura

Covell Hugins & CalmsEscondido, San Marcos

Cowell Pirrone VarelaFremont

CALIFORNIA 15

R G Coxson & CoCerritos

Crook Telschow & Associates PCUkiah

Carol Jean CurrySusanville

Edward W CutterSherman Oaks

Arthur G DalineSan Jose

Dalmas & Lu ACSan Bruno

Damore Hamric & Schneider IncSacramento

Daniells Phillips Vaughan & Bock ACBakersfield

Davis & AssociatesRancho Cucamonga

De Guzman ACRancho Mirage

Dean Petrie & Haas ACNovato

DeBoo IncSacramento

Deloitte Haskins & SellsCosta Mesa, Hollister, Long Beach, Los Angeles, Oakland, Oxnard, Sacramento, Salinas, San Diego, San Francisco, San Jose, Walnut Creek, Woodland Hills

Gary D DelsonPleasant Hill

DeMarta & NorwalkFremont

Deputy Montgomery IncMission Hills

Armand DeStefaniSusanville

George DI Gaetano PCFountain Valley

Donoho Cohn & Co IncSacramento

Anne Sterling DormanSan Francisco

Douglas Connerty & CompanySacramento

William Dubey ACBeverly Hills

16 CALIFORNIA

Andrew G Duchan ACWoodland Hills

Duitch & FranklinLos Angeles

Eadie and PayneRedlands, San Bernardino, Upland

Eckhoff ACSan Rafael

Elsener & ElsenerSausalito

Elwood & Espina IncorporatedBurlingame

Ernst & WhinneyCentury City, Fresno, Irvine, Long Beach, LosAngeles, Oakland, Riverside, Sacramento, San Diego,San Francisco, San Jose, Walnut Creek, Woodland Hills

John 0 EversonCupertino

Harry W FalkMountain View

Faulkinbury and Yeagley PCNorwalk

John W Fetta ACNewport Beach

Roy E FischmanWoodland Hills

Fitzgerald Freeman & DubinaSan Diego

Frank Rimerman & CoPalo Alto, San Jose

Frazer and TorbetCity of Industry, Visalia

Edward G FriedmanSanta Monica

S J Gallina & CoOakland, Sacramento

Garcia Erwin Nishi & KawasakiOakland

George & StarrSanta Ana

Sherwin J GerverWoodland Hills

Getzoff ACBeverly Hills

Gilbert ACSacramento

CALIFORNIA 17

Veda M GilmanOrinda

Ann P GilmourHermosa Beach

Gish Selden Kline & CoSherman Oaks

Given Finkel & CoSanta Monica

Glantz & Sauter ACFountain Valley, Lomita

Goldfarb Whitman & CohenLos Angeles

Phillip Goodman ACMountain View

Gordon Odom & Davis IncSacramento

John D GrahamLa Crescenta

Frank H GrandleSan Mateo

Roger J GrantPasadena

Grant ThorntonIrvine, Los Angeles, Modesto, Sacramento, San Francisco, San Jose, Stockton

Green & WriedtMonterey, Salinas

Greene Nakahara & Lew ACOakland

Leonard Greenfield PCBel Air

Grice Lund & TarkingtonEncinitas, Escondido

Grobstein Blankstein Goldman & CoSherman Oaks

Marvin K GrudemSanta Ana

Gumbiner Savett Friedman & Rose IncSanta Monica

Edwin M GunnPinole

Gunnarson Broomfield & Richards ACCarlsbad, El Cajon, San Diego

James E Hadobas ACAnaheim

Ann Springer HalleBeverly Hills

18 CALIFORNIA

Halcrow & CompanyBurbank

Hallstein & WarnerLong Beach

Hamill & CompanyWoodland Hills

Ronald G HamiltonSacramento

Hamma and NelsonLos Angeles

Paul D Hancock ACSan Jose

Carl R Hansen ACHuntington Beach

Hansen Kushner & CoIrvine

Hanson RotterCarmel

Gerald W HarmonClovis

Hart & VandenBerg IncWhittier

Hass and HeimbucherSan Francisco

Haynle & Company PCCosta Mesa

Clifford Heffner ACMission Hills

Helsley Mulcahy & FeslerTustin

Hemming Morse IncSan Francisco, San Jose, San Mateo

Herberth & NettletonDublin

Gary L HigginsFresno

Barbara R HindersteinMonterey

Hirahara IncSacramento

Hirose Oto & Bailey IncOakland

Robert Hohly & CoGlendale

Carolyn S HolderLong Beach

CALIFORNIA 19

Hood and StrongPalo Alto, San Francisco

Michael J HorowitzWoodland Hills

Horsfall Murphy & PindrohPasadena

Gregory H HorsfieldRedondo Beach

House ACSacramento

Sheldon Y HowardArcadia

Huffman & CoCorona

L George Hukriede ACWestminster

Hurley & KwockLos Angeles

Hutchinson and BloodgoodEl Centro, Glendale, San Diego, Watsonville

Carmen Elsa IrarragorriCarlsbad

Irelan ACSan Francisco

Irelan Uri Mayer & SheppleSan Francisco

Iskowitz & KooLos Angeles

Jacobs & AssociatesDiamond Bar

Robert S JacobsCupertino

Jennings Levy & CoBeverly Hills

William J Johnson ACTorrance

Gary R JohnstonSan Jose

Johnston Gremaux & RossiWalnut Creek

Kanady Moding McWilllam & ChabanSanta Ana

Edward KarleLong Beach

Katz ACTarzana

20 CALIFORNIA

Adnan KeharBeverly Hills

Kellogg & Andelson ACWest Hollywood

Kelly Tama Shiftman IncWalnut Creek

Kemper CPA GroupAtwater, Merced, Modesto, Oakdale, Riverbank

Kennedy & KennedySan Bernardino

Kimbell McKenna & Von KaschnitzAlameda, Walnut Creek

King King & Alleman ACBurbank

Robert W King & CoIrvine

Kevin L Kirkpatrick and CompanyLos Angeles

Michael William KirrosModesto

Knight Towle Sage & CompanySan Luis Obispo

Thomas K Knox ACLancaster

Anten KraemerLa Mesa

Emma Jo KresserLaguna Hills

Terry E KriegPleasant Hill

Philip H KrozekPalo Alto

Kupperberg Damasco & Associates ACSan Francisco

Lance Soil & LunghardWhittier

Landsman Frank and Sinclair ACBeverly Hills

Jerome A Laska ACWalnut Creek

Lautze & Lautze ACOakland, San Francisco, San Jose

Laventhol & HorwathCosta Mesa, Los Angeles, San Diego, San Francisco

Leaf and ColeSan Diego

CALIFORNIA 21

Lee Sperling Hisamune ACGlendale

Kenneth Leventhal & CompanyLos Angeles, Newport Beach, San Diego, San Francisco

Levine Cooper Spiegel & CoLos Angeles

Levitz Zacks & CicericSan Diego

Lindquist Von Husen & JoyceSan Francisco

Link Murrel & CompanyIrvine

Linkenheimer Hebrew & CompanySanta Rosa

Little & Pryor ACTustin

Kevin A LoneyCampbell

Deborah B LugoMountain View

Lund & GuttryPalm Springs, Rancho Mirage

Walter LupeikaPleasanton

Raymond C LutherCameron Park

A Dean Lynn ACChatsworth

MacFarlane Spangler & CoSanta Barbara

Gary A MackerSanta Barbara

John S MaggioSan Diego

Maginnis Knechtel & McIntyrePasadena

James C MahoneyNorth Hollywood

Jeffrey A Markle ACNewhall

Marlais & CompanyChico

Martin Linger & CoFresno

Martin Werbelow & CoPasadena

22 CALIFORNIA

Dominic M MartySan Francisco

Maryanov Madsen Gordon and CampbellPalm Desert, Palm Springs

Robert C MastRedwood City

Daniel Matter & CoWoodland Hills

George M MattosSan Jose

McGIadrey & PullenAnaheim, Pasadena, San Bernardino, San Diego

McGowan Thompson & StarlinBerwyn, Santa Barbara

John R McKean PCSan Francisco

Donald McLean & CoRancho Bernardo, San Diego

William Emmett McMahonRed Bluff

Mennillo & Seko ACLos Angeles

Charles W Metcalf ACSan Jose

Margaret Meyerkorth PCConcord

Miller & GlangrandeLa Habra

Joseph A MillerRed Bluff

Miller Kaplan Arase & CoNorth Hollywood

James I Mills ACLaguna Beach

Mistretta Kee & CompanySacramento

Anne MitchellSanta Cruz

Charles E Mollett III ACSan Jose

Joel D MomsenNapa

Monroy Moreno & Kennerson ACEl Centro

Montgomery Niemeyer & CoArcadia

CALIFORNIA 23

Moody Nation & SmithSan Diego

Alex Moore IncVacaville

Stephen A MooreRedwood City

Moore StephensCity of Industry, San Diego, San Francisco, Visalia

Morris Davis & CompanyOakland

Irene MorseVisalia

Jack Morton ACPalo Alto

Moss AdamsCosta Mesa, Los Angeles, San Francisco, Santa Rosa

Martin Alan MossEncino

Mowat Mackie & AndersonOakland

Mulford and TigninoWestlake Village

Murphy Green & CompanyFort Bragg, Mendocino

Murray and Donovan ACSacramento

Nanas Stern Biers Neinstein and CoBeverly Hills

Dennis P Nelson PCRedwood City

Nerdrum & WilliamsThousand Oaks

Ilona I NeumannLa Mesa

Noell Clevenger & CompanyVisalia

Nystrom & CompanyRedding

Terrill F ObermanThousand Oaks

O’Brien Welch & CoTorrance

Odenberg Ullakko Muranishi & Co ACSan Francisco

Eugene L Oftedahl Inc La Mesa

24 CALIFORNIA

Melvin E OliverOroville

Glenn Oppenheim ACCulver City

Pannell Kerr ForsterIrvine, Los Angeles, San Diego, San Francisco

Margaret S B PariloSacramento

Parke Guptill & CompanyWest Covina

Pearson Del Prete & CoBurlingame, Palo Alto, Redwood City

Peat Marwick Main & CoCosta Mesa, Fresno, Long Beach, Los Angeles, Oakland, Ontario, Palo Alto, Sacramento, San Diego, San Francisco, San Jose, San Mateo, Walnut Creek, Woodland Hills

Julius PerlerLos Angeles

Perotti & CarradeLarkspur

Perry-Smith & CoSacramento

Peterson & CoLa Jolla

Pfanner & Tate ACSacramento

John W Pfuhl ACEl Cajon

C Anthony Phillips ACPasadena

Phillips Olson & PrinceSt Helena, Santa Rosa

Cy K Pierce ACCulver City

E Eugene Platt IncSan Bernardino

Poole Rasmussen IncSanta Ana

Poortinga Speake Jones & Gibson IncFullerton

Price WaterhouseBakersfield, Century City, Long Beach, Los Angeles, Menlo Park, Newport Beach, Oakland, Palo Alto, Riverside, Sacramento, San Diego, San Francisco, San Jose, Walnut Creek, Woodland Hills

Raikow Lewis & Co ACWoodland Hills

CALIFORNIA 25

Susan RazzetoManhattan Beach

Reardon McCallum & CoRancho Cucamonga

Charles Francis ReichelHealdsburg

Henry Reimers ACYuba City

Donald C ReynoldsCorona

Edward W Riback PCAlameda

Richardson Burger & AssociatesWalnut Creek

Thomas J RitterCalabasas

Roberts ACSan Jose

Rogers Cullen Couch & WiebeCovina, Upland

Felix RoginLos Angeles

Ralph W Rogovin ACEncino

Carole RohrbacherOroville

Pamela L RonesUkiah

Rooney Ida Nolt and AhemOakland, Sacramento

J D Roorda Company Inc Riverside

Rose and SnyderBurbank

J M Rose ACWoodland Hills

Rosen Shah & AssociatesLos Angeles

Daniel D RossSacramento

Rushall Reital & RandallSolana Beach

Salas & GiacintoEl Toro

Verne G Sanders ACCameron Park

26 CALIFORNIA

Santos and AssociatesLos Angeles

Henry Schiffer PCSherman Oaks

Edward J Schneider JrStockton

Seiberlich ACWalnut Creek

Seiler & CompanyRedwood City, San Francisco

Marvin M SelesnickEncino

R Shade & CoSan Francisco

O Ray Sheets & D Erreca ACLos Banos

Keith A Shibou ACPalm Springs

Shilling & Kenyon IncSan Jose

George F SiddelRedlands

Silva Harden & CoFresno

Singer Lewak Greenbaum & GoldsteinLos Angeles, Ontario, Santa Ana

Stanley Sloman ACEncino

Smith Marion & CoRedlands

Virginia G SmithWalnut Creek

Soren Ahern Christenson Bartells and WallochRedlands

Sorey McKinley & ScearcyPorterville

Richard W SoutherPleasanton

Spalding & AssociatesWalnut Creek

Sparks and CompanyCosta Mesa

Spicer & OppenheimLos Angeles, Newman, San Francisco

Paul R St JohnMalibu

CALIFORNIA 27

Stadtler Rosenblum & CoSan Francisco

Frederick A Steele PCWillits

Harry R SteeleTustin

Steres Alpert & CarneSan Diego

Sterman Higashi & Herter ACSanta Ana

Connie StoneGrass Valley

Stonefield Josephson ACLos Angeles

Stoughton Davidson ACFresno

Charles E StrandTurlock

Sugarman & CompanySan Francisco

Sweek Connolly & Torre PCNewport Beach

Sweeney KovarSan Ramon

Nancy Lynn SzczepanikSacramento

Tamiyasu Smith Horn and Braun ACFresno

Tanaka and TeraokaHuntington Beach

Tanner Mainstain & HofferLos Angeles

Ronald W TaryleLos Angeles

Perpetuo Z TaycoOakland

Craig J TeelSan Mateo

Tenney Crippen Boysol & CoColusa, Marysville

Howard ThomasSanta Clara

Thompson Henry & CompanyFresno

Thompson Noble and CompanySacramento

28 CALIFORNIA

Ian ThomsonPalo Alto

Tomaso De Pry & Del CampoPasadena

Touche Ross & CoFresno, Irvine, Los Angeles, Newport Beach, Oakland, Sacramento, San Diego, San Francisco, San Jose, Santa Rosa, Woodland Hills

Turner & ChamberlainModesto

C G Uhlenberg & CoRedwood City

Van Keulen & LumerSan Francisco

Vargas Cruz & PatelSan Jose

Vavrinek Trine Day & CoOntario, San Bernardino

Vicenti Lloyd & StutzmanLa Verne

Vilmure Peeler & BoucherWhittier

Roy C VoorhiesSan Francisco

Robert P VosslerCommerce

John Waddell ACSacramento

Waltrip & Bellitto ACSan Jose

Watts Campbell & Anderson ACFresno

Weber Lipshie & CoBeverly Hills, Tustin

Christopher H WeedJackson, Stockton

West Johnston Turnquist & Schmitt ACSan Diego

Robert G WestDanville

Reeves C WhiteLaguna Niguel

P Robert WilkinsonEl Cajon

Fred P WilsonThousand Oaks

CALIFORNIA 29

Windes & McClaughry ACLong Beach

Kenneth J Wittson ACWoodland Hills

Wolfe & Company PCVentura

Samuel H WongSan Francisco

Arthur Young & CompanyBakersfield, Costa Mesa, Fresno, Los Angeles, Palo Alto, Rancho Cucamonga, Sacramento, San Diego, San Francisco, San Jose, Walnut Creek, Woodland Hills

Zdonek ACTorrance

Ziilch McAdam & CopelandRedlands

Zivetz Schwartz & SaltsmanLos Angeles

Erich E ZorrSan Rafael

30

COLORADO

Arthur Andersen & CoDenver

Anderson & Whitney PCDenver, Greeley

Anderson Doty & CompanyFort Morgan

Stephen J ArceneauxGreeley

T F Bauerle and Company PCDenver

BDO SeidmanDenver

Edwin A Biggs PCIdaho Springs

Bondi & CoEnglewood

Bradley Francis Allen & CoLakewood

Bruce W Brady PCArvada

Brenner Gleason and Hogan PCDenver

Brock Buchholz & Stow PCBoulder, Fort Collins, Longmont

Brockmann Armour & CoDenver

C L Brown & Associates PCDenver

Buchanan & JohnsonColorado Springs

Michael E CalhounDelta

Anne S CampbellBoulder

R J Campbell & Co PCColorado Springs

J Braxton Carter & CoColorado Springs

Causey Demgen & MooreDenver

Chadwick Steinkirchner Davis & Company PCGrand Junction

COLORADO 31

Chervenak & Associates PCEnglewood

Clifton Gunderson & CoDenver

Combellick Reynolds & Russell IncEnglewood

Comiskey & Holscher PCAurora, Canon City

E Ray Cook IIIMontrose

Cooper Haugen & CoEnglewood

Coopers & LybrandDenver

Cordovano and CompanyEnglewood

Crimond Farmer & CompanyLamar

Deloitte Haskins & SellsColorado Springs, Denver

Dixon Waller & CoTrinidad

Dollarhide & SchwartzGreeley

Dollinger Smith & CoDenver

Dorney & Associates PCMonte Vista

Thomas J DrakeBuena Vista

Carl M DuncanEnglewood

Paul R EakinsCastle Rock

Ehrhardt Keefe & Steiner PCAurora

Ernst & WhinneyDenver

Fortner Bayens Levkulich and Co PCDenver

Bruce L Fosdick PCCastle Rock

M Michele GargaroArvada

Garren Stanifer & Ross IncPueblo

32 COLORADO

Gels Buhrdorf & Co PCDenver

Gracey Foreman and Co PCGreeley, Windsor

Grant ThorntonColorado Springs, Denver

James W GrimsleyRocky Ford

Grimsley White & CoLa Junta, Pueblo, Rocky Ford

Colin M Grubb PCDenver

Gruenler & Associates PCDenver

Gustafson Crandall & Christensen IncColorado Springs

Haley & BreedDurango

Hamma and NelsonDenver

Handy Barnes & Haycock PCGlenwood Springs

John M Hanson & Company PCEvergreen, Denver

Hein + AssociatesDenver

Ernest E Heuer & Company PCBroomfield

Higgins Meritt & BurdickAurora

Hilderbrand & Associates PCColorado Springs

Hines Condon & ZarlengoWheat Ridge

Robert L HoerrLakewood

Holben Dennis & Company PCAurora

Hoogendyk & KentFort Collins

Hunt Spillman & Ewing PCFort Collins

Hunter & Associates PCBoulder, Greeley

Hutchison Hugins and FredrickCortez, Durango, Telluride

COLORADO 33

Idelberg & Hayes PCColorado Springs, Denver

Johnson Cahill & AssociatesBoulder

Fred R JohnsonLakewood

Kennedy and CoeLamar, Westminster

Kiesling AssociatesColorado Springs

Kosmicki & CompanyGreeley

Krause & Company PCDenver

Kruchten and CompanyFort Collins

Lambert & Associates PCLongmont

Laventhol & HorwathDenver

Lehman Butterwick & Company PCLakewood

Levine Hughes & Mithuen IncEnglewood

Michael Matthews and Associates PCColorado Springs

McDonald Holligan & McPherson IncColorado Springs, Pueblo

McGIadrey & PullenDenver, Sterling

McKenna & Jungen IncDurango

McMahan Armstrong & Associates PCVail

Darvin C MeltonColorado Springs

Mendenhall Haskins & CoEnglewood

D L MicalettiArvada

Moeller Mayberry and OsborneColorado Springs

Thomas J Monaghan PCDenver

Larry W Neu & Company PCDenver

34 COLORADO

Frederick L Norman and Co IncArvada

Oatley & Co PCEnglewood

Olson Shultz & Flowers PCEnglewood

Pannell Kerr ForsterDenver

Peat Marwick Main & CoDenver

Larry L PerryPueblo

Pomeranz Zepelin & Co PCDenver

Price WaterhouseBoulder, Denver

Raizen Frolich & CoDenver

Rhode Scripter & AssociatesBoulder

A J Robbins PCDenver

Roe & CompanyGolden

Saitta Gilland & Co PCAurora

Saltzman Friednash & Company PCDenver

Sanden Shambo & Anderson PCColorado Springs

Robert A SavageDenver

Schulz and CompanyDenver

Sigman Neuman & CompanyDenver

Smith Gilley and Associates PCLittleton

Jonathan M SmithDenver

Spicer & OppenheimDenver

Stauffer & CompanyCanon City

Stolberg Brown & Wheeldon PCDurango

COLORADO 35

Marvin L StoneDenver

Strait Kushinsky & CoColorado Springs

Taylor Schmitz & Associates IncBoulder

Terry Johnson & CoDenver

Touche Ross & CoDenver

William J TrainorSugar City

Turnage Clark & AssociatesDenver

Van Schooneveld & Co IncEnglewood

Wagner & White PCGolden

Waidler & Associates PCBoulder

Wendell T Walker & Associates PCBoulder

Eric P WallaceGrand Junction

Waugh & Associates PCColorado Springs

Weiss & CompanyDenver

Wenner Silvestain & CompanyEnglewood

Ashley August WiechmannColorado Springs

Williams Richey & CoDenver

Wilson Downing and AssociatesWheat Ridge

Wilson Stangby & CoDurango

Yale & Seffinger PCDenver

Yanari Watson Lyons & Paschall PCEnglewood, Frisco

Arthur Young & CompanyDenver

36

CONNECTICUT

Raymond F AbleskiBristol

John E AckermanNorth Branford

Actis-Grande Ronan & BoyleDanbury

Adams & CompanyDanbury

Arthur Andersen & CoHartford, Middletown, Stamford

Bailey Moore Glazer Schaefer & ProtoWoodbridge

Berkow Schechter & CompanyStamford

Blum Shapiro & Company PCFarmington

Botnick Carroll & CompanyBozrah, Manchester

Donald S Brodeur PCOld Saybrook

T M Byxbee CompanyHamden

Cahill Larkin & Company PCHartford, Middletown, New Haven

Capossela Cohen Engelson & Colman PCSouthport

Cole Frago Cusick Chestler & CoWaterbury, Wethersfield

Coopers & LybrandHartford, Stamford, Waterbury

Deloitte Haskins & SellsHartford, New Haven, Stamford, Waterbury

R L DePanfilis and CoNorwalk

DiSanto Bertoline & Company PCGlastonbury, Groton, Hamden

P J Dolan Associates IncCornwall Bridge

John W DonnellyOld Saybrook

William P DonovanWaterford

CONNECTICUT 37

Ernst & WhinneyHartford, Stamford

Alexander A FedeleBranford

Milton H Friedberg Smith & CoBridgeport, Stamford

Peter H FriedmanNorwalk

Glotzer Jones & Organek PCHartford

Martin Gottesdiener & CoNew London

Grant ThorntonStamford

Hallisey & D’AgostinoWethersfield

Steven L HeitznerBristol

Helming & CompanyWallingford

Matthew Paul HightowerGroton

Robert P JonesClinton

Konowitz Kahn Rashba & Leibowitz PCNorth Haven

Kostin & CompanyWest Hartford

F Robert LasaracinaNorwich

Laventhol & HorwathBridgeport

Lenkowski Lonergan & CoWaterbury

Macare DeCaprio and Cusano PCBranford

Montovani & Murray PCEast Hartford

Morrell Phillips & CoBerlin

Irwin NiedoberStamford

Norelka Rosenfeld & HuppHartford

Floyd Ozeck Hamden

38 CONNECTICUT

Pallman & CompanyNew Haven

Pannell Kerr ForsterHartford

Peat Marwick Main & CoDanbury, Hartford, Stamford

Price WaterhouseBridgeport, Hartford, Stamford

Reiner & Hoff PCDarien

Rice Reynolds & Scanlon PCHartford

Rothstein & CompanyAvon

Robert D Sadlier PCSouthbury

Robert E SampieriAnsonia

Spitz Sullivan Wachtel & FalcettaHartford

Raymond B ThiesenRocky Hill

Touche Ross & CoHartford, Stamford

John H Venman & CoFairfield

Weinstein and Anastasio PCWestport, Woodbridge

Stephen WeinsteinGuilford

Arthur Young & CompanyBridgeport, Hartford, Stamford

Zimmer and Zimmer PCBridgeport

39

DELAWARE

Barbacane Thornton & CompanyWilmington

Norman W BarrettDover

Belfint Lyons & Shuman PAWilmington

Cover & Rossiter PAMontchanin

Eikenberry Lank & CompanyMilford, Seaford

Faw Casson & CoDover, Milford

Gunnip & CompanyWilmington

Haggerty & Haggerty PAWilmington

Jefferson Moffitt & Urian PADover, Georgetown, Ocean View

McBride Shopa & CoGreenville, Wilmington

David M MillerWilmington

Peat Marwick Main & CoWilmington

Price WaterhouseWilmington

Schiavi Marx & BrooksWilmington

Shotz Miller & Glusman PCDover

Simon Master & Sidlow PADover, Wilmington

Wade & SantoraNewark, Wilmington

40

DISTRICT OF COLUMBIA

Arthur Andersen & CoWashington

BDO SeidmanWashington

Beers and CutlerWashington

I B BernsteinWashington

Bond Beebe Barton & Muckelbauer PCWashington

Buchanan & CompanyWashington

Coopers & LybrandWashington

Deloitte Haskins & SellsWashington

Ernst & WhinneyWashington

Feddeman Lesche & TateWashington

C G Gardiner PCWashington

Grant ThorntonWashington

Gross Mendelsohn & Weller PAWashington

Haggerty Lampich & LewisWashington

Thomas Havey & CoWashington

Kaufman Davis Ruebelmann Posner & KurtzWashington

Kershenbaum Abel Kernus and WychulisWashington

Laventhol & HorwathWashington

Kenneth Leventhal & CompanyWashington

Jack Martin & Co PCWashington

McQuade and CapronWashington

DISTRICT OF COLUMBIA 41

Mitchell Titus & CoWashington

Pannell Kerr ForsterWashington

Peat Marwick Main & CoWashington

Price WaterhouseWashington

Stokes & Company PCWashington

Touche Ross & CoWashington

Gregory K WashingtonWashington

Watson Rice & CompanyWashington

Arthur Young & CompanyWashington

42

FLORIDA

Richard J AboudJacksonville

Ahearn Jasco & CompanyPompano Beach

Arthur Andersen & CoFort Lauderdale, Jacksonville, Miami, Orlando, St Petersburg, Sarasota, Tallahassee, Tampa

Appelrouth & Farah PACoral Gables

J G Atkins & Associates PALongwood

Batson Bennett Carnahan & Co PAFort Myers

Baylis & Company PALakeland

BDO SeidmanMiami, Orlando, West Palm Beach

Berger Harris McAlpin & Co ChtdFort Pierce, Jensen Beach, Vero Beach

Bergman and Kane PAMiami

Berkowitz Dick & KaplanMiami

Berman Shapiro Crawford & CompanyMelbourne, Merritt Island

Berthelot Taylor & Meacham PAFort Myers, Naples

Betts Rogers & Schenck PATallahassee

P J BradleySt Petersburg

Bray Beck & KoetterCocoa Beach, Melbourne, Titusville

Bricker & Rooks PATampa

Shelton Bridges JrTallahassee

F W Brister PATallahassee

Britz-Parker Ludwig & MasterDeLand

David K BrowerVero Beach

FLORIDA 43

Burns & Company PAWinter Haven

Caplan Morrison Brown & CompanyMiami

Carpenter & Carpenter PAMelbourne

Mark B CarrTallahassee

Carter Belcourt & Atkinson PALake Wales, Lakeland, Winter Haven

Sylvanus J CarterTampa

Cavanaugh & CoSarasota

Virginia Cave PAMiami

Chastang Ferrell & Walker PAWinter Park

Cherry Bekaert & HollandClearwater, Fort Lauderdale, Orlando, St Petersburg, West Palm Beach

Christopher Smith & Gentile PABradenton

Cline Garrison La Coste & MixnerOrlando

Coates McCullar & Company PCBonifay

Concannon Gallagher Miller & CoSt Petersburg

Contemporary Business ServicesJacksonville

Coopers & LybrandFort Lauderdale, Fort Myers, Jacksonville, Miami,Orlando, Tampa, West Palm Beach

David Cottle & CompanyMiami

Richard B Crum PATequesta

Cuthill & EddyWinter Park

Dwight Darby & Company PATampa

Davis Monk Farnsworth & CompanyGainesville, Ocala, Palatka, St Augustine, Starke

Deloitte Haskins & SellsFort Lauderdale, Jacksonville, Melbourne, Miami, Orlando, St Petersburg, Tampa, West Palm Beach

44 FLORIDA

Dobson Bjerning & DuffeyMelbourne, Merritt Island, Titusville

Dohan Simon FriedmanMiami

D L Donohoo & CoNaples

Gary DoverCocoa Beach

Dupree and CamputaroDaytona Beach

Deborah E EisenstadtTampa

Eisner & LubinMiami

Michael G Ellis PANorth Miami

Ellrich & Co CharteredPalm Beach Gardens

Ernst & WhinneyBoca Raton, Fort Lauderdale, Jacksonville, Miami,Orlando, St Petersburg, Tampa, West Palm Beach

Evans Parrish & FiskLakeland, Winter Haven

Loretta FabricantNorth Miami

Felsing Rankin & Co PALongwood

Fender Donovan Fogal & CoFort Pierce, Orlando

Fiske & CompanyMiami

Foelgner Ronz Simone & Straw PASt Petersburg

Forness Graham & Cottrill PAOrlando

Freuler & ThackerKissimmee

Geller Ragans James Oppenheimer & CreelOrlando

Gionet and PierstorffGainesville

Goldstein Lewin & Co PABoca Raton, Fort Lauderdale

Kenneth T Gordon PAPalm Beach Gardens

Grant ThorntonFort Lauderdale, St Petersburg, Tampa, West Palm Beach

FLORIDA 45

Greenberg & WebsterClearwater

Gregory Sharer & Stuart PASt Petersburg

William J GroomPompano Beach

Grossman Weinberg & Associates PABoca Raton

Angelo Guida & Company PAApollo Beach, Tampa

Hacker Johnson Cohen & GriebTampa

Hagen Palen & Co PAFort Myers

Harper Van Scoik & CompanyClearwater, New Port Richey

Hevia & MonteagudoMiami

Hevia Beagles & Company PASt Petersburg, Tampa

Hill Barth & KingNaples, Stuart

Hilliard Ennis & Taylor PAJacksonville, St Augustine

R C Hitchins & Co PAWest Palm Beach

Hoch Frey & ZugmanFort Lauderdale

Morris I HollanderMiami

Holt & SchultzFort Myers

Hoyman Oswalt & Kirk PAMelbourne

Hutchinson Moore Gravett Errera & Druker PAPalm Beach Gardens

Thomas E Jennings & Company PAWinter Haven

Jay F JewettMiami Lakes

James A Jimenez PATampa

Jones & HallPompano Beach

Jones and KolbTampa

46 FLORIDA

Kane & AssociatesWinter Park

Kaufman Rossin & CoMiami

Kelly & Kelly PAFort Lauderdale

Kemper CPA GroupPalm Bay

Michael J Kierzynski PASpring Hill

Myles Klein PAMiami

Koch Zelko + Co PAHollywood

Koivu Ruta & Company PAOrlando

Krueger & Fernandez PATampa

Lacher McDonald & CoMadeira Beach, Seminole

Lanier & Claville PATampa

LaPadula Rabin Varnes & CoCoral Gables, West Palm Beach

Lauteria Meeks & CoWinter Park

Laventhol & HorwathCoral Gables, Fort Lauderdale, Tampa, West Palm Beach

Law Redd & Crona PATallahassee

Edward M Lawler JrPort Charlotte

Meta Sue LemonsJacksonville

Kenneth Leventhal & CompanyCoral Gables

Lexow Brackins KofflerHollywood, Vero Beach

Logan & WeissMount Dora

London Witte & CompanyFort Lauderdale

Louis LottermanCoral Gables

FLORIDA 47

Lovelace Roby & CompanyNorth Miami Beach, St Petersburg, Sarasota, Tallahassee, Winter Park

Madsen Sapp Mena Rodriguez & Co PAPlantation

Magers Nichols Rosander & Horne PAOrange Park

William D MahaneySarasota

Masters Smith & Wisby PAJacksonville

Harold M MaySt Petersburg

Samuel F May Jr & CoPompano Beach

Brian P McCaffreyJacksonville

McDirmit Davis & Company PAOrlando

McGIadrey & PullenFort Lauderdale

McHale Ezzell & Co PACape Coral, Fort Myers

Jack Meeks & Associates PAJacksonville

Rex Meighen & CompanyTampa

M T MelloyHobe Sound

Miles & Morris PAClearwater

Brent Millikan & Co PANew Smyrna Beach

James Moore & CoGainesville, Holly Hill, Tallahassee

Moore StephensNorth Miami Beach, St Petersburg, Sarasota, Tallahassee, Winter Park

Robert E L Morgan JrRiverview

Morton Nehls & Tierney PATampa

Steven R Mountain PAMiami

Natherson & Company PASarasota

48 FLORIDA

Newman Kuhn & CompanyOrlando

Nowlen Holt & Miner PABelle Glade, West Palm Beach

O’Haire Moran & Co CharteredVero Beach

Olin Gottlieb Rotolante Villalobos & MayaCoral Gables

Osburn Henning & Company PAOrlando

Palmer & Bagwell PALongwood

Pannell Kerr ForsterFort Lauderdale, Miami, Orlando

Roxanne L PauleySt Petersburg

Peat Marwick Main & CoClearwater, Fort Lauderdale, Jacksonville, Miami, Orlando, St Petersburg, Tampa, Vero Beach, West Palm Beach

Pender McNulty & NewkirkTampa

Sergio R Penton PAMiami

Pignato Underwood BlundellDelray Beach

Porter & Associates PAHomestead

Juan C PradoTampa

Presser Lahnen & EdelmanJacksonville

Price WaterhouseFort Lauderdale, Jacksonville, Miami, Orlando,St Petersburg, Tampa, West Palm Beach

Proctor Crook & CompanyStuart

Purvis Gray and CompanyGainesville, Ocala, Tallahassee

Rachlin & CohenCoral Gables, Fort Lauderdale

Ralston & Company PAJacksonville

Rampell & Rampell PAWest Palm Beach

FLORIDA 49

Raulerson & Santana PAPlant City, Tampa

Richardson & WithersTallahassee

Riggs & Cox PAWinter Park

Riggs Martin & Storey PAMary Esther

William J RitterCoral Gables

Murray Rosenberg PAHallandale

Sherman L Rosenfield PAMiami

Gary G Runyan PACocoa Beach

Saltmarsh Cleaveland & GundFort Walton Beach, Panama City, Pensacola

John M Sansom PAPensacola

Sanson Kline Jacomino & CoHialeah, Miami

Raul J Santiago PAHialeah

Schinder & Rosenberg PAHollywood

Schmidt Raines Trieste Dickenson Adams & CoBoca Raton

John F Schneider Sr PALakeland

Joseph E Sedita & CompanyPlant City

Juan A Serna JrMiami

Sharpton Brunson and Company PAMiami

Shenkman & GreenbergMiami

Richard M ShlaferJacksonville

Smith Crocker & CoGainesville

Jeffrey R Smith & Associates PAVero Beach

Smoak Davis & NixonJacksonville

50 FLORIDA

S R Snodgrass & CompanyWest Palm Beach

Spear Safer Harmon & Co PAFort Lauderdale, Miami

Spence Marston & BunchClearwater

Spicer & OppenheimFort Lauderdale, Miami

Lonnie J StanleyPalatka

J H StifelmanPompano Beach

T W Stowe PAMerritt Island

Robert A Strang PAPort Charlotte

Summerhays Davis & Gaines CharteredFort Pierce

Tedder Grimsley & Company PALakeland

Thaw Gopman & Associates PAMiami

Thomas Beck & Wilkening PAOrlando

Waymon W Thomas JrMayo

Thompkins & Company PAMiami

Todd Coleman LeVangie & CompanyOrlando

Touche Ross & CoBradenton, Jacksonville, Miami, Orlando, Sarasota, Tampa

Triplett and Company PAGainesville

Valdes McLain Pratt & CoBradenton, Sarasota, Sun City Center

Varnadore Tyler Miller & Williams PABradenton

Vestal & Company PAOrlando

Craig A Waltzer PANorth Miami Beach

Ronald D Warner PAJupiter, West Palm Beach

FLORIDA 51

Daniel J WeinbergDeerfield Beach

Morton L WeinbergerMiami

Wentzel Berry Bartlett Swope & Deupree PANaples

Wheeler McCalla & Co PAPompano Beach

James E WhiddonFort Lauderdale

Williams & BlackburnWinter Park

Williams Cox Weidner & CoxMarianna, Panama City, Tallahassee

Workman Rhine & Co CharteredBoca Raton

Arthur Young & CompanyDaytona Beach, Fort Lauderdale, Jacksonville, Miami,Orlando, St Petersburg, Tallahassee, Tampa,West Palm Beach

Howard A ZandmanTampa

Edward A ZurawDelray Beach

52

GEORGIA

Abbott Jordan & KoonLa Grange, Manchester

J Wiley Adkins PCDalton

Marshall C AmosCornelia

Arthur Andersen & CoAtlanta, Norcross

Bach James Mansour & Company PCAtlanta

Baird & CompanyAugusta

BDO SeidmanAtlanta

Bearden & Smith PCAtlanta

J Allen Bell JrAtlanta

Bennett Thrasher & Co PCAtlanta

Blackwell Poole & CoHapeville

J K Boatwright & Co PCLa Grange

Bricker & Rooks PANorcross

Brooks Worsham & CompanyAtlanta

Bryant and Company PCEast Point

H H Burnet & CompanyVidalia, Waycross

Carmichael Ingle White & Company PCAtlanta

Cherry Bekaert & HollandAtlanta, Augusta

Clayton Miller & CompanyAtlanta

Robert N ClemonsMarietta

Clifton Lipford & Taylor PCMacon

GEORGIA 53

Coopers & LybrandAtlanta, Duluth

Dabbs Hickman Hill & CannonStatesboro

Daniel Allen & Co PCAtlanta

Davis and UpchurchAtlanta

John W DeanAtlanta

Deemer Davidson Carter Higgins PCCovington, Stone Mountain

DeLoach & CompanyAtlanta, Brunswick, Macon

Deloitte Haskins & SellsAtlanta, Duluth

Donald Lee EasomVienna

Ellis Crowe & West PCDalton

Ernst & WhinneyAtlanta, Columbus

M Barry Erwin PCGriffin

Ethridge & WhittemoreElberton, Hartwell

Evans Porter Bryan & CoAtlanta

Finney and MooreRome

W Ted Floyd PCGriffin

Frazier & DeeterAtlanta

Garland Craft and ArnoldCuthbert, Dawson

Gladney & Hemrick PCAtlanta

Goodson Hendry DecosimoDalton

Grant ThorntonAtlanta

Gross Collins & Cress PCAtlanta

Gruber & Company PCAtlanta

54 GEORGIA

Habif Arogeti & Wynne PCAtlanta

Hardwick Cook & Company PCAtlanta

Harmon & DavisStatesboro

Harris & CompanyColumbus

Haynes Moore Hopper & ThrelkeldRome

Hensley Land & Associates PCBlue Ridge, Ellijay

Higginson & PaulkWaycross

Judy HillDuluth

Hirsch Babush Neiman & KornmanAtlanta

Hodges Johnson Wallis & AllenAmericus

Holland Shipes Vann PCAtlanta

Malcolm W HughesDecatur

Jackson & DriverThomaston

Jackson Phillips & CastoConyers, Covington

Jones and KolbAtlanta

Michael P Jones & Co PCAtlanta, Conyers

Key & Key PCAugusta

James F KimmonsEastman

James E Kinkead PCLilburn

James L Kirk IIMoultrie

Kniery Ross & AssociatesAtlanta

Bruce A Landers PCAtlanta

Laventhol & HorwathAtlanta

GEORGIA 55

Lazard Curlee & CompanySavannah

LE Roy & MyersCumming

Britt Madden PCCedartown, St Marys

Marshall Jones & CoAtlanta

Mauldin & JenkinsAlbany, Atlanta, Augusta, Douglasville, Griffin, Macon, Marietta

Fred A Mayfield & CompanyDalton

McMullan and CompanyAtlanta

McNair McLemore Middlebrooks & CoMacon, Perry

Meeks Roberts Spicer Ashley & SumnerOcilla

Timothy D MersereauNorcross

Metcalf Zima & CompanyAtlanta

John A Milam PCDecatur

Miller Houser & StewartAtlanta

Moore Colson & Company PCAtlanta

Moore StephensAtlanta, Brunswick, Macon

Mordt Davis & CompanyDecatur

Steven B MorrisDuluth

Nichols Cauley & Associates PCDublin, McRae, Warner Robins

O’Neal and Saul PAAtlanta

O’Neal Broach & Hawkins PCWinder

O'Daniel OutlawDecatur

Daniel R Owens PCRome

Palmer and TruluckCamilla

56 GEORGIA

Pannell Kerr ForsterAtlanta

Peat Marwick Main & CoAtlanta

John D Porter PCEast Point

Price & GeeslinPeachtree City

Price WaterhouseAtlanta, Savannah

Pyke & PierceAtlanta, Douglasville

Read Martin Slickman & SheatsAtlanta, Rome

Robins Eskew & Farmer PCRiverdale

Robinson Grimes & Company PCColumbus

Ross Lane & CompanyAtlanta

Schell and HoganBrunswick, Hinesville

Serotta Maddocks & Devanny PCAugusta

Smith & Radigan PCAtlanta

Smith and Howard PCAtlanta

Robert E SmithMarietta

Stewart Giles & Company PCValdosta

Swofford & Company PCMarietta

Tarica & CompanyAtlanta

Tauber and Balser PCAtlanta

Robert E Thigpen & Co PCDublin

Thomas & Jernigan PCHawkinsville, Warner Robins

Thompson and Reed PCAtlanta

Miles K ThoromanLilburn

GEORGIA 57

Threadgill Garrett & Company PCCarrollton

Touche Ross & CoAtlanta

Truitt & Company PCPeachtree City

D M Vickers & Associates PCCochran, Hawkinsville

Waddell Smith & Magoon PCRoswell

Saul Weinberg PCAtlanta

J Ralph WellsAmericus

William E WestMoultrie

Williams and HauptSavannah

Williams Benjamin Benator & LibbyAtlanta

Charles H WilliamsNewnan

Williford Windham & StoneAtlanta

Windham Brannon PCAtlanta

Larry E WinterDalton

Wood & AssociatesAtlanta

Clyde K Wright PCSandersville

Carole E Wright-AsbellAtlanta

Arthur Young & CompanyAtlanta

Howard A ZandmanAtlanta

58

HAWAII

Arthur Andersen & CoHonolulu

Araki & Fujimori ACHonolulu

Bowen Hunsaker & CompanyHonolulu

Chinaka & SiuHonolulu

Coopers & LybrandHonolulu, Maui

Deloitte Haskins & SellsHilo, Honolulu, Wailuku

Richard C Drayson IncWailuku Maui

Ernst & WhinneyHonolulu

Grant ThorntonHonolulu

Hedberg Beedle & FreitasHonolulu

Norm Katz LtdHonolulu, Kailua-Kona

Kohara Kaneko & Suematsu IncHonolulu

Arthur K KuwaharaHonolulu

Stephen Y H KwockHonolulu

Robert H Y Leong & Company PCHonolulu

Loui & SatoHonolulu

Carolyn A NiiLihue

Pannell Kerr ForsterHonolulu

Peat Marwick Main & CoHonolulu

Price WaterhouseHonolulu

Sakamaki SaasHonolulu

HAWAII 59

Beverley SemanHonolulu

Shea & Co IncHonolulu

Touche Ross & CoHonolulu

Jack Tyrrell & Co IncHonolulu

Maria A Unemori IncWailuku

Wikoff Coffman & CoHonolulu

Bruce M YokotaHonolulu

Arthur Young & CompanyHonolulu

60

IDAHO

Adams & MuirWeiser

Edward R Allen CharteredCaldwell

Arthur Andersen & CoBoise

Balukoff Lindstrom & CoBoise

Barkas and CompanyIdaho Falls

Barrett Travis & Jeffries CharteredBoise

Fritz Beaumont CharteredBoise

Patrick T BirdGrangeville

Chigbrow Severn & CoBoise

Cooper Norman & CoTwin Falls

Coopers & LybrandBoise

Corbett & Company CharteredBoise

Deaton & Company CharteredPocatello

Draney Searle & TownsendIdaho Falls

Grow Rasmussen & Co CharteredBoise

Hayden Ross & CoMoscow

Harold J HeidemannSalmon

Mark F HolmsteadTwin Falls

Leforgee Rogers & Evans CharteredJerome, Twin Falls

Magnuson McHugh & Company PACoeur d’Alene

Julia MartinBoise

IDAHO 61

McMullen McPhee & CompanyTwin Falls

Miracle Faulkner & Borchert PAMountain Home

Nelson Sagers Anderson & KingBurley

O’Brien Tomchak & Co CharteredIdaho Falls

Olsen & CurtisMeridian

Osterhout & Pope PABurley

Pannell Kerr ForsterLewiston

Presnell Gage & CoBoise, Lewiston, Moscow

Donald L RaheTwin Falls

Ripley Doorn & CoBoise, Caldwell, Nampa

Rudd & Company CharteredIdaho Falls, Rexburg

Rupert & AssociatesBoise

Seamons Bancroft Smith & Cook PCJerome, Ketchum, Twin Falls

Smith Bailey & CoNampa

Thurston Lamm & Co PABoise

Tonkin & Associates CharteredBoise

Touche Ross & CoBoise

Tullis Grigg & Hytrek PCBoise

Van EngelenTwin Falls

62

ILLINOIS

Abbott Phillips & Co LtdLincoln

Adler & Associates LtdSkokie

Altschuler Melvoin and GlasserChicago

Arthur Andersen & CoAurora, Chicago, Oak Brook, Olympia Fields, St Charles, Schaumburg, Springfield

T W Antos & Co LtdWheeling

David Apple LtdWooddale

Arnold Behrens Deters & Gray PCQuincy

R J Augustine AssociatesArlington Heights

Bansley & KienerChicago

Barnett & LevineCarbondale

BDO SeidmanChicago, Rockford

Bennett & Middendorf LtdQuincy

Bercoon + Weiner + Glick + BrookChicago

Berg DeMarco Lewis Sawatski & Co PCNorthbrook

Berger Goldstein & CompanyDeerfield

Bernstein Hoffman Scherzinger LtdChicago, Itasca

John D BirkenmaierQuincy

Boxleitner Knopf & CompanyDes Plaines

Dale BugaschChicago

James M Campbell & Associates LtdSouth Holland

Checkers Simon & RosnerChicago

ILLINOIS 63

Clifton Gunderson & CoCarthage, Champaign, Chicago, Danville, Dixon, Joliet, Libertyville, Macomb, Naperville, Peoria, Princeton, Springfield, Sterling, Watseka, Waukegan

Cohen & PollackDes Plaines

Coleman Epstein Berlin & CoChicago

Wm Condon & Company LtdChicago, Lansing

Coopers & LybrandAurora, Chicago, Rockford

Crowe Chizek & CoOak Brook

Nicholas Cuda LtdChicago

Deloitte Haskins & SellsChicago, Oak Brook, Springfield

DeStefane Leonard & CoTroy

Diel & Forguson PCO’Fallon

Doty Jarrow and CoElmhurst

Dugan and Lopatka PCWheaton

Dunbar Breitweiser & CompanyBloomington, Pontiac

David J Dyer LtdElmhurst

Ernst & WhinneyChicago

R C Fietsam & CoBelleville

Foxx & CompanyChicago

Martin Freeman PCFlossmoor

Friedman & Masur LtdSkokie

Friedman Eisenstein Raemer & SchwartzChicago, Lincolnshire, Rolling Meadows

Walter H GivensBarrington

Gleeson Sklar & SawyersChicago, Elgin, Oak Brook

64 ILLINOIS

Goldberg Geiser & Co LtdChicago

Leo T GossCrystal Lake

Graff Ballauer & Company PCSkokie

Grant ThorntonChicago, Elgin, Lincolnshire

Gray Hunter StennChicago, Marion, Quincy, West Frankfort

Craig L Greene LtdPark Ridge

Charles J Gries & CompanySchaumburg

Guthoff & Company LtdBloomington

Leymone Hardcastle & Co LtdFlora, Salem

Thomas Havey & CoChicago, Oak Lawn, Schaumburg

Heinold Banwart LtdEast Peoria

Henning Strouse Jordan & CompanyBloomington

Hocker & CarterCanton

J Richard Howe PCChampaign

Hoyne Martin & HoodChampaign

Nancy D Huebner PCElgin

William E Huml & Co LtdLincolnshire

Hutton Nelson & McDonaldOak Brook

Glenn Ingram & Company LtdChicago, Wheaton

Katch Tyson & CompanyNorthfield

Kaufman & Piell LtdArlington Heights

Kemper CPA GroupCarbondale, Carmi, Harrisburg, Lawrenceville, Mount Carmel, Mount Vernon, Newton, Olney, Robinson, Salem, Tuscola

ILLINOIS 65

Kerber Eck & BraeckelSpringfield

Kiesling AssociatesSpringfield

Kolber Landy Mareth & WittertNorthbrook

Korman & DeutschNorthbrook

Alexander X Kuhn & CoHillside

Francis X Kuhn & CoWest Chicago

M V Kuper PCWheeling

Laventhol & HorwathCarbondale, Chicago, Northbrook

Kenneth Leventhal & CompanyChicago

William Lin & CoWilmette

Penelope L Linneweh LtdGlen Ellyn

Jerome H Lipman & Co LtdChicago

Lipschultz Bros Levin & GrayNorthbrook

Logan & Mingle LtdChicago

David M MarlettSpringfield

May Cocagne & King PCDecatur, Monticello

Lawrence J MazzeffiSchaumburg

McEvoy Cowan & WinbergSpringfield

McGIadrey & PullenChampaign, Chicago, Galesburg, Joliet, Moline,Peoria, Rockford, Schaumburg, Springfield

Donald McLean & CoBerwyn, Roselle, Westmont

Meaden & Moore IncChicago

Moore StephensChicago

Morrison & Morrison LtdChicago

66 ILLINOIS

Charles J MotlSchaumburg

Mueller & CoElgin, St Charles

Mulcahy Pauritsch Salvador & Co LtdHinsdale, Orland Park

Dennis Nelson & Company LtdArlington Heights

Newman Schuman & Simon LtdChicago

Russell Novak and CompanyChicago

Nykiel Carlin & Co LtdBarrington, Mount Prospect

O’Connor Brooks & Co PCStockton

Ostrow Reisin Berk & Abrams LtdChicago, Joliet, Kankakee

Pannell Kerr ForsterChicago

R Patchak & Co LtdHomewood

Peat Marwick Main & CoChicago, Decatur, Oak Brook, Peoria, Rockford, Schaumburg

Mario A Perrino PCSpringfield

Gregory J PierceBurr Ridge

Joseph Pressendo & CoHinsdale

Price WaterhouseChicago, Oak Brook, Peoria

Reifler & Sharps LtdChicago

Robbins Baer Baygood & Telpner CharteredChicago

M J Robinson & Co LtdLincolnwood

D W Rome PCBuffalo Grove

Philip Rootberg & CompanyChicago

Rosen & CoChicago

David D SchaferChicago

ILLINOIS 67

Schoen & CoBloomingdale

Arnold N Schorn & CoChicago

Selden Fox and Associates LtdAurora, Oak Brook

Shea Lemna & CompanyKankakee

H G Siepert & CompanySycamore

Sikich Gardner & CoAurora, Naperville, Springfield, Yorkville

Silvertrust Chulock & StewartSkokie

Sleeper Nalefski & CatlinDecatur

Spicer & OppenheimChicago

Melvin A SteinbergChicago

Richard G Sussenbach LtdGreenville

Touche Ross & CoChicago, Schaumburg

Van Thorre & Associates PCOak Park

Veatch Rich & Nadler CharteredNorthbrook

Dennis J VoglerColumbia

Volpe & McConnachie LtdWheaton

Wagner Sim & CoOakbrook Terrace

Raymond W WeberLaSalle

Robert W WegnerWayne City

Weiss & CompanyNorthfield

William J WetmorePalatine

Wilkes Besterfield & Co PCOlympia Fields

Wolf & CompanyNorthbrook, Oak Brook, Wheaton

68 ILLINOIS

Jeffrey J WunderlichChicago

Tom Yaxley & CompanyChampaign

Arthur Young & CompanyChicago, Naperville, Schaumburg, Springfield

Randolph William ZieskeClarendon Hills

Ike Zunzunia & Associates LtdArlington Heights

69

INDIANA

Allman & FitzgeraldIndianapolis

Arthur Andersen & CoIndianapolis

Baden Conrad Gage & SchroederFort Wayne

Bagley Hoage and Harrison PCIndianapolis

Bailey Williams McGonigal & KnowlesIndianapolis, Martinsville

Blue & CoColumbus, Indianapolis, Rensselaer, Seymour

Brady Ware & Co IncRichmond

Cole J Brandenburger ACColumbus

Buechlein & Associates PCJasper

Burnham & BeylerElkhart

Nancy K CarpenterAnderson

Phoebe P CarterKokomo

Thomas S CarterMonticello

Melinda R ChildersBloomington

Clifton Gunderson & CoIndianapolis

Cooper CPA GroupDecatur, Fort Wayne

Coopers & LybrandElkhart, Fort Wayne, Indianapolis, South Bend

Crowe Chizek & CoElkhart, Indianapolis, Michigan City, South Bend

David Culp & CoFort Wayne, Huntington

Thomas S DanfordAngola

Robert W DealVincennes

70 INDIANA

Deloitte Haskins & SellsIndianapolis

Drees Perugini & CompanyBluffton, Fort Wayne, Indianapolis

Kenneth DuFon & CompanyHighland

Dunbar Cook & Shepard IncIndianapolis

Eicher ACIndianapolis

Ernst & WhinneyCarmel, Fort Wayne, Indianapolis, South Bend

B F Fellerhoff & CoColumbus

Herman W Fischer IncIndianapolis

Ford Brinkerhoff & KoehlerIndianapolis

Fouts & Co PCIndianapolis

Gaither Koewler Rohlfer Luckett & CoEvansville, Indianapolis

Girardot Strauch and Cox PCLafayette

Greenwait Sponsel & Co IncIndianapolis

Grace E GulliksonKokomo

Harding Shymanski & CompanyEvansville, Tell City

Thomas Havey & CoMunster

D L Hayden & AssociatesFrankfort

Haynes Hall & Robinson PCAnderson, Indianapolis

McKinley Jones & AssociatesIndianapolis

Kehlenbrink Lawrence & PaucknerIndianapolis

Kelley Hardesty Smith & Company IncIndianapolis

Marsha A KelleyLinton

Mel Kemp & AssociatesCrown Point

INDIANA 71

Kemper CPA GroupConnersville, Evansville, Greenfield, Terre Haute,Vincennes, Washington

Kimmerling Myers & Co IncIndianapolis

Klemme & CoLafayette

Charles L Kotis PCEvansville

Krouse Kern & Co IncFort Wayne

Joseph S LaRosa & CoIndianapolis

Laventhol & HorwathIndianapolis

London Witte & CompanyIndianapolis

Lysaught Salmon and Company IncMichigan City

Marshall & PoeElkhart, Fort Wayne

McGee Rice & Wheat IncIndianapolis

McGIadrey & PullenElkhart, Goshen, South Bend

Millman Rettig and Company PCBatesville, Brookville, Greensburg, North Vernon

Monroe Shine & Co IncBedford, New Albany

Paul E NonteJasper

Geo S Olive & CoBloomington, Evansville, Fort Wayne, Highland, Indianapolis, Merrillville, Muncie, Richmond, Valparaiso

Oyler Matchette & CompanyMarion

Peachin Birk Schwartz & Co PCGreenwood, Indianapolis

Peat Marwick Main & CoIndianapolis

Pile & CompanyIndianapolis

Price WaterhouseIndianapolis, South Bend

Rea Gross Logan & Co IncMarion, Wabash

72 INDIANA

Reed & Company PCIndianapolis, West Lafayette

Riney Hancock & CoEvansville

Bob R Ritchhart ACIndianapolis

Gary Alan RussellEvansville

Sackrider & Company IncTerre Haute

Sanders and CompanyEvansville

Simmons & CompanyMuncie

Roger Wayne SipeFort Wayne

Smith Thompson Wihebrink & Co IncLafayette, Logansport

Stauffer & CompanyElkhart, Goshen

Richard Dalton StoneIndianapolis

Thieling & Co PCPlymouth

Whipple & Company PCIndianapolis

Whitcraft & ThomasElkhart

Wilkes Besterfield & Co PCMunster

Woodbury & Company ACFranklin

Ron WyattIndianapolis

Arthur Young & CompanyIndianapolis

Alan ZumsteinNew Albany

73

IOWA

Albertson Company PCAltoona

Anderson and CompanyEmmetsburg

Bergan Paulsen & CoWaterloo

Robert C BlytheCedar Rapids

Brooks Lodden PCDes Moines, Oskaloosa

R Robert ByersIowa City

Caln Ellsworth & CoSheldon

Carney Alexander Marold & CoWaterloo

Carver Michaels Taylor Rees & Lambert PCMuscatine

Clifton Gunderson & CoCedar Rapids, Clinton, DeWitt, Iowa City, Maquoketa

Bertram Cooper & CoClear Lake, Lake Mills

Coopers & LybrandDes Moines

Crayne Parkinson & Associates PCSioux City

Darrah Schroer Kress PCCouncil Bluffs

Deloitte Haskins & SellsDavenport, Des Moines

Den Hartog & HoganCedar Rapids, Mason City, Waterloo

Denman & CompanySheldon, West Des Moines

Dougherty & Co PCAmes

Draper Snodgrass Mikkelsen & Co PCCreston

Dutton & Associates PCCouncil Bluffs

Ernst & WhinneyDes Moines

74 IOWA

Erpelding Voigt & CoAlgona

Galinsky & Company PCWest Des Moines

Gosling & Company PCEdgewood, Independence, Manchester, Waverly, West Union

Gronewold Bell Kyhnn & Co PCAtlantic

Jack L HawnJefferson

Henkel & Associates PCBoone, Jefferson

Hensel Latta & HarrisWashington

Hunzelman Putzier & CoLaurens, Storm Lake

Douglas O JordanGrundy Center

Kiesling AssociatesWest Des Moines

King Reinsch Prosser & CoSioux City

Susan Cannons KnappMarshalltown

Koller & YottyWashington

R Michael McCoyMason City

McGIadrey & PullenBurlington, Cedar Rapids, Clinton, Davenport, Des Moines, Dubuque, Fort Dodge, Iowa City, Marshalltown, Mason City, Waterloo

Meriwether Wilson and CompanyPerry, Tipton, West Des Moines

Miller Cremers & Associates PCDes Moines

Mosebach Griffith and CompanyCedar Rapids, Des Moines, Grundy Center, Muscatine, Tama

Herbert J Mullins & CoDes Moines

Musal Janss & CompanyDes Moines

Nichols Rise & CompanySioux City

IOWA 75

O’Connor Brooks & Co PCDubuque

Keith OltroggeDenver

Peat Marwick Main & CoDavenport, Des Moines

Ryun Givens & CoCherokee, Spencer, West Des Moines

Schnurr & Co PCFort Dodge, Humboldt

Schuring & Uitermarkt PCPella

Sklenar Garrett & CompanyAtlantic, Audubon

Sidney B Smith and CoWest Des Moines

Theobald Donohue & Thompson PCCenterville, Fairfield, Oskaloosa, Pella

Mark M ThompsonFort Dodge

Burton E Tracy & Co PCClarion, Garner

Vroman McGowen Hurst Clark & Smith PCDes Moines, Winterset

Wagner Matthias & McGinn PCDes Moines

Walker & Egerton PCBurlington

Williams & CompanyLe Mars, Onawa, Orange City, Sioux City, Spencer

Winther Stave & CoSpencer

Woodring & Associates PCDes Moines

Arthur Young & CompanyCedar Rapids, Des Moines

76

KANSAS

Adams Brown Beran & Ball CharteredGreat Bend, Hays, LaCrosse, St John

Agler & Gaeddert CharteredEmporia, Lawrence, Ottawa, Paola

Allen Gibbs & HoulikWichita

Baird Kurtz & DobsonWichita

Bartlett Settle & Edgerle PAHutchinson

Lee Cropp & AssociatesWichita

Diehl Banwart Bolton Jarred & Bledsoe CharteredChanute, Fort Scott, Girard

Drake & CroppRussell

Drees Dunn & CompanyOverland Park

James E DunningWichita

Gene W FrancisDodge City

Franklin Walsh & CoOverland Park

Frederick & WarinnerOverland Park

Grant ThorntonWichita

John GutschenritterNeodesha

Kennedy and CoeAnthony, Colby, Concordia, Garden City, Goodland, Great Bend, Marysville, Pratt, Salina, Scott City, Smith Center, Wichita

Kennedy McKee & CompanyDodge City

Kirkpatrick Sprecker & CompanyWichita

Robert Allen Knight JrShawnee

F B Kubik & CompanyWichita

KANSAS 77

Lewis Hooper & DickGarden city

Mize Houser & Company PALawrence, Overland Park, Topeka

Harold J Nicholson CharteredOverland Park

Deborah PaulsenOnaga

Peat Marwick Main & CoTopeka, Wichita

Pottberg & Dill PAJunction City

R L QuintMission

Regier Carr & MonroeWichita

Marianne L SchmittHiawatha

Schowalter & Jabouri PCPrairie Village

Smoll & Banning CharteredDodge City

Snodgrass Dunlap & CompanyFredonia, Iola

Taylor Holcomb & Company PAShawnee Mission

James L UngererOverland Park

Westervelt Carson & Miller CharteredIndependence, Parsons

W Rex WoodsBelleville

Arthur Young & CompanyWichita

78

KENTUCKY

Michael A AdkinsVersailles

Amick & HelmLouisville, Richmond

Arthur Andersen & CoLouisville

Baird Kurtz & DobsonBowling Green, Franklin

Donald R BaxterLouisville

Bressler & Company PSCCovington

Campbell Myers & RutledgeGlasgow

Carpenter & Mountjoy PSCLouisville

Chilton Medley and MuellerLouisville

Compton Kottke & Associates PSCLouisville

Coopers & LybrandLexington, Louisville

Cornman Bryan and Watts PSCMayfield

Cotton and Allen PSCLouisville

Cox Oldham & BartlettLouisville

Dean Dorton & Ford PSCLexington

Deloitte Haskins & SellsLexington, Louisville

Deming Malone Livesay & Ostroff PSCLouisville

Domaschko Grear & CompanyFort Wright

Duncan Smith & Stilz PSCLexington

Eakle Foley & CoLexington

Ernst & WhinneyLexington, Louisville

KENTUCKY 79

Eskew & Gresham PSCLexington, Louisville

Faulkner & King PSCMount Sterling

Carl D FeddeAshland

Ray E GayheartLouisville

Griffith Anderson DeLaney & Snoddy PSCAshland

Hamilton Thomas & CoLouisville

Martin J Hampton PSCCorbin

J C Holland & CompanyBowling Green, Franklin

W J Jessie & AssociatesRussell

Kauffmann & KauffmannLouisville

Denise Mead KeeneGeorgetown

Kelley Galloway & CompanyAshland, Morehead, Pikeville

Thomas A LirotRadcliff

Miller Mayer Sullivan & StevensLexington

Monroe Shine & Co IncHenderson, Louisville

Moore StephensLexington, Louisville

Newton & Kern PSCHopkinsville

Peat Marwick Main & CoLexington, Louisville

Potter & CompanyLexington, Louisville

Price WaterhouseFlorence

Reed & CompanyClinton, Mayfield

Richardson Pennington & Skinner PSCBrandenburg, Hardinsburg, Leitchfield, Louisville, Shelbyville

80 KENTUCKY

Riney Hancock & CoOwensboro

Charles W RobinsonAshland

Schuette & TaylorPaducah

Smith Goolsby Artis & Reams PSCAshland

Summers & McCrary PSCLexington, Winchester

J Sutherland PSCShelbyville

Thurman & Campbell PSCCadiz, Hopkinsville, Princeton

Tichenor & ElcheLouisville

Touche Ross & CoElizabethtown, Louisville

Von Lehman & CompanyFort Mitchell

S Rodney Welch PSCLexington

Williams Williams & LentzPaducah

Wilson & Company PSCLexington, Somerset

York Neel & CompanyHenderson, Hopkinsville, Madisonville, Morganfield, Owensboro

Arthur Young & CompanyFort Mitchell, Louisville

Zollars Rehn & AssociatesCovington

81

LOUISIANA

Brenda P AdamsMetairie

Arthur Andersen & CoLafayette, New Orleans

Stephen J ArceneauxLafayette

Bain Freibaum & CoNew Orleans

Hugh F Baxley APACPlaquemine

BDO SeidmanShreveport

Robert D BehrensBaton Rouge

Bergeron & Company APCHouma

Bernard & FranksMetairie

Joseph J BernardiNew Orleans

Bourgeois Bennett Thokey & HickeyHouma, Metairie, New Orleans, Thibodaux

Hannis T Bourgeois & CoBaton Rouge, Denham Springs

C Ronald BrownKenner

Prentiss B CarterMetairie

L A Champagne & CoBaton Rouge

Michael R ChoateBaton Rouge

Alton F Chopin III APCKenner

Kathy M ChristianHarahan

Cole Evans & PetersonShreveport

Conway and RomigMetairie

Coopers & LybrandNew Orleans

82 LOUISIANA

Davis & Davis APCBaton Rouge, Hammond

Deloitte Haskins & SellsBaton Rouge, New Orleans

David T DeMonteNew Orleans

Malcolm M Dienes & CompanyNew Orleans

John S Dowling & CompanyOpelousas

Dressel & FriendNew Iberia

Duplantier Hrapmann Hogan & MaherNew Orleans

Easley Lester and WellsAlexandria

Ernst & WhinneyBaton Rouge, New Orleans

Jason J FaulLake Arthur

Karen Campbell GambinoLafayette

Jessie Raymond HarborWest Monroe

A A Harmon & CoNew Orleans

Hawthorn Waymouth & CarrollBaton Rouge

Heard McElroy & VestalShreveport

Hill Inzina Brewer & FoldenBastrop, Jonesboro

Charles R Hunt PCMonroe

James & JamesShreveport

Johnson & ScarbroughDeridder

Johnston & CompanyMonroe

Robert E KeltonHouma

Kushner Lagraize and MooreMetairie

LaPorte Sehrt Romig & HandCovington, New Orleans, Slidell

LOUISIANA 83

Basil M Lee and CompanyBaton Rouge

Leftwich Delcambre MurphyNew Orleans

Lemoine and Richard IncOpelousas

Lovell & Company APCNew Orleans

H J Lowe & CompanyBaton Rouge

McElroy Quirk & Company PCLake Charles

Mires & AbshireSulphur

William D NesbitBaton Rouge

Carl W NortonJennings

Pallet and MeunierMetairie

Pasquier & BatsonShreveport

Peat Marwick Main & CoBaton Rouge, New Orleans, Shreveport

J Earl Pedelahore & CoNew Orleans

Postlethwaite & NettervilleBaton Rouge, Donaldsonville, St Francisville

Prejean Thibodaux Davis HebertLafayette

Price WaterhouseNew Orleans

Riess & CompanyNew Orleans

Kay A RizzoMetairie

Roberts Cherry and CompanyShreveport

Gus W Schram Jr LtdLake Charles

Sheffield & McCallisterShreveport

Stewart & CompanyMonroe

Switzer Hopkins & MangeFerriday

84 LOUISIANA

Touche Ross & CoBaton Rouge, Houma, New Orleans

Trombetta Tanner & HunterShreveport

Robert S Turner JrMonroe

Elmore R Verlander & CompanyNew Orleans

Vizzini & DooleyKenner

Wegmann Dazet & Co PCNew Orleans

Arthur Young & CompanyNew Orleans

85

MAINE

Berry Dunn McNeil & ParkerBangor, Portland

Coopers & LybrandPortland

Cummings Lamont & AssociatesKennebunk, Sanford, York

Dow & Dow PAEllsworth

Ernst & WhinneyPortland

David R HawkesEllsworth

Chester M KearneyHoulton, Presque Isle

Laeger Brooks Carter Ade & HerseyBangor, Millinocket, Portland

Loiselle and BeathamBangor

Macdonald Page & CoPortland

Peat Marwick Main & CoPortland

Walter Harold RotzLewiston

Schatz Fletcher & AssociatesAugusta, Camden, Portland, Waterville

Tate Fitch PABangor

Tofias Fleishman Shapiro & Co PCPortland

Donald A Walker JrPortland

Wilson & McMannAugusta, Skowhegan

Arthur Young & CompanyPortland

86

MARYLAND

Abrams Foster NoIe & WilliamsBaltimore

George Bourne AbramsLandover

Steve J AlleyneCollege Park

C W Amos & CompanyAnnapolis, Baltimore, Bethesda, Cambridge,Centreville, Salisbury

Arthur Andersen & CoBaltimore

Anderson AssociatesBaltimore

Aronson Fetridge Weigle & SternBethesda

Beatty Satchell Everngam & CoEaston

Bond Beebe Barton & Muckelbauer PCRockville

Gary R Bozel & Associates PATowson

Burden and Associates PCHampstead

Craig A CarliniChevy Chase

Millard T Charlton & Associates CharteredBladensburg

Bradley V ClarkBaltimore

Clifton Gunderson & CoBaltimore

Russell Coburn PAColumbia

Jeremiah Connor PCRockville

Coopers & LybrandBaltimore

Councilor Buchanan and MitchellBethesda

Cox Long & Colvin PALeonardtown, Lexington Park

Coyne and McClean CharteredBaltimore

MARYLAND 87

Deloitte Haskins & SellsBaltimore

Dembo Jones Healy PCRockville

Ellin and Tucker CharteredBaltimore, Hagerstown

Ernst & WhinneyBaltimore

Faw Casson & CoEaston, Ocean City, Salisbury

Fernandes & Associates CharteredOxon Hill

Dean W Frank & Associates PATowson

Frantz Warrick Strack & Associates PCBethesda

Freidkin Sachs Matrone & Horn PARockville

Freiman Lichter & Feldman PAOwings Mills

Friedman & Fuller PCRockville

Garner Bloom & Klein CharteredSilver Spring

Gelman & RosenbergChevy Chase

Glass & Associates PAOwings Mills

Grabush Newman & CoTowson

Grant ThorntonBaltimore

Gross Mendelsohn & Weiler PABaltimore

Robert D Hauck & CoAnnapolis

Thomas Havey & CoBaltimore

Hertzbach Sapperstein and Sidle PAOwings Mills

Kamanitz Uhlfelder & Permison PABaltimore

Kaufman Rosenbloom Shapiro & Mostow PABethesda

Keller Zanger Bissell & CoFrederick, Rockville

88 MARYLAND

Kershenbaum Abel Kernus and WychulisCamp Springs

Laventhol & HorwathBaltimore

Kie Tae LeeWheaton

Larry E LeeseOcean City

Letke & Associates PALutherville

Linton Shafer & CoFrederick, Silver Spring

Earlene M KorbmanSalisbury

John P McKimAnnapolis

McLean Koehler Sparks & HammondFrederick, Towson, Westminster

Mendelson & Mendelson PCBethesda

Joseph John Miller IIIHyattsville

Leonard J Miller & Associates CharteredBaltimore

Moore StephensBaltimore, Bethesda, Columbia

Morris & MancusoSilver Spring

T J Murphy PAClinton, La Plata

Charles W Needer Jr PATowson

Novotny Novotny & LarashAnnapolis

George F NwabukwuAdelphi

Peat Marwick Main & CoBaltimore, Columbia

Price WaterhouseBaltimore, Bethesda

Isaac Reitberger PCRockville

Reznick Fedder & Silverman PCBaltimore, Bethesda

Riibner & AssociatesKensington

MARYLAND 89

David M RivlinBaltimore

Rodeheaver & AssociatesOakland

Rollins & GerwigCumberland

Lawrence H RosenBaltimore

Rowles & CompanyLutherville, Salisbury

W K Ryan & Company CharteredSilver Spring

Sarfino and RhoadesRockville

Lawrence Wohl SchwartzBethesda

Bonita M W ShelbyAdelphi

Sherman & Sherman PATowson

Harpal Singh PCSilver Spring

Bert W Smith Jr & Co CharteredColumbia

Smith Elliott Kearns & CompanyHagerstown

Snyder Newrath & Co PCBethesda

Sally L SomervilleHavre De Grace

Springirth & Lerche PASilver Spring

John J StamerroEllicott City

Stegman & Company PABaltimore, Columbia, Towson

Randy C Stewart Chartered Bethesda

Stewart Waddell & Company PAColumbia

Stoy Malone & CompanyBaltimore, Bethesda, Columbia

Sturgill Rager & Lehman CharteredWestminster

Sullivan + KreitzmanBethesda

90 MARYLAND

Roxane R TishkevichColumbia

Touche Ross & CoBaltimore

Marc A Turok PASilver Spring

Walpert Smullian & Blumenthal PABaltimore

Ward Todd & Company PCGaithersburg

Watkins Meegan Drury & CompanyBethesda, Landover, Waldorf

Waugh Cross & Associates PCHunt Valley

Weyrich Cronin & Sorra CharteredTimonium

Robert L WilleyDenton

Wolpoff and CompanyBaltimore

Wooden & BensonBaltimore, Towson, Waldorf

Arthur Young & CompanyBaltimore

Clark M ZirkleBethesda

91

MASSACHUSETTS

Aaron Smith Bergman Gaffney & Rubinstein PCSpringfield

Alexander Aronson Finning & Co PCBoston, Westborough

Arthur Andersen & CoBoston

Aubrey Dixon & McGarrigleHolyoke

Robert L BakerBurlington

BDO SeidmanBoston, Gardner, Wellesley

Robert John Benoit PCShrewsbury

Gerald J Betro & CompanyDedham, South Yarmouth, Walpole

Books & BakermanNeedham Heights

Anthony D BordieriWinchester

Martin D Braver & Co PCChestnut Hill

Bravo Chicoski & Napolitano PCWayland

Budd & Carioto PCPittsfield

William E Buehler PCWaltham

Andrew W BulgerIpswich

Mark C ButtsCanton

Canby Maloney & Co IncFramingham

Caras and Shulman PCBurlington

Chapin & Hukowicz PCWestfield

Donald H ChapinNantucket

Michael J CicoriaBourne

92 MASSACHUSETTS

Conners Ryan & CompanyWest Falmouth

Coopers & LybrandBoston, Burlington, Springfield

Deloitte Haskins & SellsBoston

Daniel Dennis & CompanyBoston

Charles E Di Pesa & CoBoston

Downey Sweeney Fitzgerald & Co PCSpringfield

John A DunnWestwood

John A Epeneter PCArlington

Robert Ercolini & CompanyBoston

Ernst & WhinneyBoston

Fantasia & Company PCFramingham

Feeley & Driscoll PCBoston

Fenton Pinsonnault & Co PCPittsfield

Sumner N Fishman PCWestwood

Richard A FournierMerrimac

Jon H FudemanWorcester

Kevan A FulmerWinchester

Jay Joan GerbisScituate

Paul J Gerry PCBoston

Godes Schaffer & Company PCStoughton

Gordon Harrington & Osborn PCNorth Andover

Leslie C Gosule & CoBoston

Grant ThorntonBoston

MASSACHUSETTS 93

Gray Gray & Gray Boston

Leonard C Green & CoBoston

Greenberg Rosenblatt Kull & Bitsoli PCNorthampton, West Springfield, Worcester

Lester Halpern & Company PCHolyoke

Michael J HartnettBoston

J G Hodgson & Co IncFall River, New Bedford

Kendig Shannon & CoLexington

Kennedy & Lehan PCQuincy

Jeffrey C KirpasNewburyport

Richard C Koundakjian PCLexington

C T Lambert & Assoc PCFramingham

Lannon and CompanyHaverhill

Laventhol & HorwathBoston

Leverone & CompanyBillerica, Lexington

Levine & Levine PCWellesley Hills

Livingston & Haynes PCBoston, Ware

Arnold LondonBoston

Mandragouras Powers & Co PCPeabody

Meyers Brothers & Adeletti PCLongmeadow

Miller Wachman & CoBoston

Moody O’Sullivan and Company PCNorth Andover

Jeffrey A MorgenNewton

94 MASSACHUSETTS

Mullen & CompanyBoston

Nardella Henriksen & TaylorLexington

Needel Welch & Stone PCRockland

O’Connor & Drew PCQuincy

Orcutt PCWestwood

Pannell Kerr ForsterBoston

Parent McLaughlin & NangleBoston, Raynham

Peat Marwick Main & CoBoston, Burlington, Springfield, Worcester

Price WaterhouseBoston, Waltham

Kenneth J RaffolNeedham

Robert Finnegan & LynahBoston

Rosenfield Holland & Raymon PCNorth Dartmouth

Harold E RubinWeston

Scott M SawyerColrain

Michael K SchaeferBoston

Shapiro Weiss & CompanyBoston

William R Sheridan JrMilton

Shuffain & Zophin PCNorwood

Alfred W Siegrist PCWellesley Hills

Joseph M StantonMelrose

Sullivan Bille & CompanyAndover, Boston

Tofias Fleishman Shapiro & Co PCCambridge

Tonneson & Company PCWakefield

MASSACHUSETTS 95

Touche Ross & CoBoston, Worcester

Vitale Caturano & Company PCBoston

Watchmaker & Company PCBoston

Wolf & Company of Massachusetts PCBoston

Arthur Young & CompanyBoston, Worcester

96

MICHIGAN

William Agboruche & CoOak Park

Arthur Andersen & CoAnn Arbor, Bloomfield Hills, Detroit, Grand Rapids

Atlas & PolkBirmingham

John L Barker PCTroy

BDO SeidmanDetroit, Dowagiac, Flint, Grand Haven, Grand Rapids, Kalamazoo, Muskegon, Traverse City, Troy, Warren

Beene Garter & CoGrand Rapids

Bocknek Berger & Ghersi PCBloomfield Hills, Mount Clemens

Boley Jackson & Co PCMarshall

Bond & Company PCJackson, Lansing

Boyes Wright Pittman & Moug PCFarmington Hills, Lapeer

Bradke & Bowman PCGrand Ledge

Carabell Leslie and Company PCMount Clemens

S G Carlton & CoMonroe

Coopers & LybrandDetroit, Grand Rapids

Correll Krywko Harrell Morgante & Button PCSouthfield

Crowe Chizek & CoGrand Rapids

Czapla & Kaiser PCMount Clemens

Deloitte Haskins & SellsAnn Arbor, Detroit, Grand Rapids, Saginaw

Dennis & Gartland PCLansing, Mount Pleasant, Traverse City

Derderian Kann Seyferth & Salucci PCTroy

William S Dever PCBrighton

MICHIGAN 97

Dieterman Linden Manske Strassburger & Co PCGrand Haven, Grand Rapids

Doeren Mayhew & Co PCTroy

Dupuis & Ryden PCFlint, Troy

Echelbarger Himebaugh Tamm & Cummins PCGrand Rapids

Edwards Koshiw Stanley & Associates PCAnn Arbor, Troy

Ehrmantraut & Reese PCTroy

Ernst & WhinneyDetroit, Grand Rapids, Jackson, Kalamazoo, Lansing, Saginaw

Fellows & Ludwig PCTroy

James I Fletcher PCKalamazoo

Follmer Rudzewicz & Company PCMount Clemens, Southfield

Fuller Somero & PahssenTraverse City

Gaudette & CompanySaginaw

Geisinger & DialTroy

Gilbert & O’Connell PCTroy

Gordon & Company PCBloomfield Hills

B Michael Grant PCSouthfield

Grant ThorntonSouthfield

Gross Roof & Company PCAdrian

Joyce M HoweFarmington Hills

Howell Osbourne & Co PCHillsdale

T G Howerzyl & CoGrandville

Mary M Howrey PCAnn Arbor

John E HuntEast Lansing

98 MICHIGAN

Jablonski and CompanyTroy

Charles H Jehle PCTroy

Kisscorni & Associates PCGrandville

Laine Appold & Co PCBay City, Bridgeport, Frankenmuth, Prudenville, Saginaw, West Branch

Lally Cummings Palmer & SlaterJackson

Laventhol & HorwathSouthfield

Linscheid Austin Frohm & Associates PCPort Huron

Maner Costerisan & Ellis PCLansing

Markowski & CompanyJackson

Marshall & PoeCassopolis, Farmington Hills

Jack Martin & Co PCBattle Creek, Birmingham, Detroit

Mathews Nightingale Reich & Scott PCBirmingham

Willie L Mayo PCDetroit

McCartney and McIntyre PCBreckenridge, Lansing, Marquette

McCulloch & Co PCRoyal Oak

McEndarffer Hoke & BernhardBloomfield Hills

McKibbon & Rossi PCRochester Hills

Robert A McLellanThree Rivers

Mellen Seal & Pivoz PCBirmingham

Merskin & Merskin PCBeulah, Hart, Ludington

Joseph P Moceri & Co PCUtica

Moore & Moore PCBirmingham

Edward J MooreBad Axe

MICHIGAN 99

Moore Smith and DaleFarmington Hills

Moore StephensTroy

Morof Sheplow Weinstein & CompanyFarmington Hills

Dale L MunkWilliamston

Susan Grimes MunsellHowell

Eugene MurphyDetroit

Daniel R NielandCheboygan

Nietzke & Faupel PCPigeon, Sebewaing

Nolin Oesch & SietingLapeer

Parker Wittus and CompanySouthfield

Peat Marwick Main & CoDetroit, Lansing

Perrin Fordree & Company PCAnn Arbor

James W Pietrasiuk Co PCYpsilanti

Plante & MoranAnn Arbor, Battle Creek, Benton Harbor, Coldwater, East Lansing, Kalamazoo, Mount Clemens, Rochester Hills, Southfield, Traverse City

Prangley Marks & CoGrand Rapids

Price WaterhouseBattle Creek, Detroit, Troy

Quenneville & McSweeney PCSouthfield

Rehmann Robson & Co PCCheboygan, Grand Rapids, Jackson, Midland, Saginaw, Southfield

Robins Associates PCFarmington Hills

Rosenbloom Rosenbloom Lameti & CoSouthfield

Philip R RubleyMorenci

St John Raham & Weidmayer PCAnn Arbor

100 MICHIGAN

Schippers Kintner & Robertson PCAdrian

Schmaltz & Company PCSouthfield

Schneider Larche Haapala & CompanyEscanaba, Manistique

Herman SchonbergSouthfield

Schroeder Howell and Trefzer PCSt Clair Shores

Donald SharfmanFarmington Hills

Siegfried Crandall Vos & Lewis PCBattle Creek, Kalamazoo

Michael E Slomski & CoSt Clair Shores

Smith Fought Bunker & Hume PCPetoskey

Morris SmithSouthfield

Stewart Beauvais & Whipple PCLansing, Port Huron

Straka Jarackas and Co PCTroy

Talaska & SharpeIronwood

Gregory Terrell & Company PCDetroit

Jay Thiebaut PCCadillac

Lawrence E Thompson PCHarper Woods

John S ToepelRochester

Touche Ross & CoAnn Arbor, Detroit, Grand Rapids, Lansing

Barry E ValleeSaginaw

Weinlander Fitzhugh Bertuleit & Schairer PCBay City, Clare, East Tawas, West Branch

Willis & Willis PCEast Lansing, Grand Rapids, Jackson

Woodgate & Lamparski PCPontiac

Thomas F Wosachlo PCRoyal Oak

MICHIGAN 101

Yeo & Yeo PCAlma, Fenton, Flint, Kalamazoo, Lansing, Marlette, Midland, Saginaw

Arthur Young & CompanyDetroit

Zalenko & Associates PCSouthfield

102

MINNESOTA

Abdo Abdo & EickMankato, Minneapolis, Owatonna

Arthur Andersen & CoMinneapolis, St Paul

Alan C Anderson CharteredRochester

Anderson Poissant Kays & CoThief River Falls

Arnott Sauer & Co CharteredMinneapolis

Bach Schluter & Assoc LtdMinneapolis

Charles Bailly & CompanyMinneapolis

Francis W Barry LtdBrooklyn Center

Baune Dosen & CoHibbing, Minneapolis

Beinhorn & Lindaman LtdStaples

Bergren Holmgren & Loberg LtdBurnsville, New Prague

Bergren LtdNorth St Paul

Berns Stangl & Paulson LtdLittle Falls, Sauk Rapids

Bertram Cooper & CoAlbert Lea, Rochester, Waseca

Bertram Vallez & Kaplan LtdMinneapolis

Blanski Peter Kronlage & ZochApple Valley, Minneapolis

Boeckermann Heinen and MayerEden Prairie

Boulay Heutmaker Zibell & CoMinneapolis, St Paul

Bowlby Anfinson Crandall Haedt LtdAustin

Boyer & Company PABurnsville

Boyum & BarenscheerMinneapolis

MINNESOTA 103

Brady Martz & Associates PCThief River Falls

Broberg Virden & Johnson LtdGrand Rapids, Hibbing

Carlson Poston & AssociatesMinneapolis

Coopers & LybrandMinneapolis

Copeland Buhl and CompanyWayzata

Cummings Keegan & CoAnoka, Minneapolis

Deloitte Haskins & SellsMinneapolis

Divine Scherzer & Brody LtdSt Paul

Eide Helmeke & CoMoorhead

Elkill & Schilling LtdCloquet, Duluth

Ernst & WhinneyMinneapolis, St Paul

Esterbrooks Lomen Scott & Signorelli LtdDuluth

Fiebiger Swanson West & CoMoorhead

Stephen M FlaaAlbert Lea

Fox McCue & MurphyEden Prairie

Fraser Carpenter and Associates LtdMinneapolis

Froehling Anderson Plowman and Egnell LtdExcelsior

Joseph E Furman PACold Spring

Goldfein Silverman & Olson CoMinneapolis

Grant ThorntonMinneapolis

Graves McKenna LundeenMinneapolis

Duane GravleyBurnsville

Grays Johnson & Associates LtdBrooklyn Center, Buffalo, Monticello

104 MINNESOTA

George M Hansen Company PAMinneapolis

Hansen Jergenson & CoMinneapolis

Thomas Havey & CoBloomington

Hawkins Ash Baptie & CompanyWinona

Adrian Helgeson and CompanyMinneapolis

Jelinek Metz and Co LtdHopkins

Johns Hall & Koop PABrainerd, Crosby

Johnson West & CompanySt Paul

Judd Ostermann Demro & Kellogg LtdFaribault, Minneapolis, Owatonna

Kern De Wenter Viere LtdPrinceton, St Cloud

John A Knutson & CoMinneapolis

Henry S Krigbaum LtdBemidji, International Falls

Larson Allen Weishair & CoBrainerd, Minneapolis, Pequot Lakes, St Cloud

Latham & ParkerWillmar

Laventhol & HorwathMinneapolis

Lethert Skwira Schultz & CoSt Paul

Lurie Eiger Besikof & CoMinneapolis

Mattek Byrne LimitedPreston, Rochester

McGIadrey & PullenBloomington, Duluth, Minneapolis, Rochester, St Paul, Stillwater, Winona

McMahon Hartmann Amundson & CoSt Cloud

Melcher CPAMadison

Miller McDonald Erickson & Moller LtdBemidji, International Falls

Moore StephensMinneapolis

MINNESOTA 105

Morris Schultz and Klingelhofer Ltd Aitkin

Ness Waller Pearson & Co LtdAlexandria

Nygaard Pickett & CoFergus Falls

Olsen Thielen & Co LtdEden Prairie, Little Canada, St Paul

Olson Clough & LeBlancEdina

Pannell Kerr ForsterMinneapolis

Peat Marwick Main & CoDuluth, Minneapolis, St Paul

Joseph N PerfettiMinneapolis

Peterson & CompanyMankato, St Peter

Price WaterhouseMinneapolis

Roessler Nuss & CoBlue Earth, Fairmont

Sands Rust & CompanyMinneapolis, St Paul

Schweitzer Rubin Gottlieb & KaronMinneapolis

Seifert Betts & Co LtdMinneapolis

Simma Flottemesch & Orenstein LtdMinneapolis, Taylors Falls

Smith Schafer and Ferguson LtdMaplewood, Rochester

Terry L SoltvedtKarlstad

Sommerfeld Stapek & Associates LtdMinneapolis

Stirtz Bernards & Company PAEdina, Minneapolis, St Paul

J Sutherland PSCClinton

Touche Ross & CoBloomington, Minneapolis, St Paul

Turbes Drealan Haas & CoLakefield, Worthington

Vekich ArkemaEden Prairie

106 MINNESOTA

Voto Tautges Redpath & Co LtdWhite Bear Lake

Mark S WindmillerWatertown

Woodard & Company LtdMinneapolis

Arthur Young & CompanyMinneapolis

Edward M ZahlerStillwater

107

MISSISSIPPI

Arthur Andersen & CoJackson

Barfield Lindsey Gainspoletti & Gladden LtdCleveland

Boutwell & Company LtdLaurel, Pascagoula

Breazeale Saunders & O’Neil LtdJackson, Laurel, Newton

Breland Pippin & CoTupelo

Bridgers & DrakeYazoo City

Bryant & Lloyd PARolling Fork

Buckner & BucknerVicksburg

Burkhalter & CoJackson, Ripley

R K BurnamanGulfport

Butchart Ellzey & AssociatesCanton, Jackson

Clifford Harvey & Culumber PAGulfport

Crowell Thames & Hart LtdJackson, Magee

Joel B CunninghamBelzoni

Lawrence W CurboMineral Wells

Tom Curtis & Co LtdOlive Branch

DeMiller Denny Word & CoJackson

Downs & CompanyJackson

Ellis and HirsbergClarksdale

Emerson Stokes Elliott & HarperJackson, Meridian

Ernst & WhinneyJackson

108 MISSISSIPPI

Eubank & BettsJackson

Franks Franks Walden & Jarrell PAFulton, Tupelo

Gillon and Company LtdNatchez

Hagaman Roper Haddox & ReidJackson

Holt Stevens & Associates PALaurel

Horne CPA Group PAGrenada, Hattiesburg, Jackson, Laurel, Lucedale

Koury Ready Lefoldt & CoJackson

T E Lott & Co PAColumbus, Starkville

May & CompanyJackson, Vicksburg

Bernell T McGeheeLiberty

Middlebrook Coleman & CoMeridian

James L MitchellGreenwood

Moore & GrayCorinth

John W Morgan & Company LtdJackson

Michael R MossLaurel

Nail McKinney Tate and Robinson PAAmory, New Albany, Tupelo

Charles L PagePontotoc

Peat Marwick Main & CoJackson

Piltz Williams La Rosa & CoBiloxi, Ocean Springs

William H Polk & CoBatesville

Rea Shaw Giffin & StuartMeridian, Waynesboro

Rollins & Crigler PAColumbus

Jerry T Rudman Brookhaven

MISSISSIPPI 109

Silas M Simmons & CompanyNatchez

J Paul Stockwell & AssociatesJackson

Strohm Bourn & Gary LtdJackson, Mendenhall

Switzer Hopkins & MangeNatchez

Taylor Powell Wilson & HartfordGreenwood

Touche Ross & CoJackson

Walker & CoFulton

Watkins Ward and StaffordCarthage, Columbus, Eupora, Houston, Kosciusko, Louisville, Macon, Okolona, Oxford, Philadelphia, Starkville, Tupelo, West Point

A T WilliamsPhiladelphia

Williams Weiss Hester & CompanyJackson

Wilson & SchloemerJackson

Wingate Ford & Henson PAGreenwood

Dwight L Young & CoOxford

110

MISSOURI

Adams Duke & Company PCKansas City, St Joseph

Anders Minkler & DiehlSt Louis

Arthur Andersen & CoKansas City, St Louis

Aselage Kiefer & CoSt Louis

Baird Kurtz & DobsonBranson, Joplin, Kansas City, Liberty, St Louis, Springfield

Betty M BakerSt Joseph

Baron Salsman & CompanySt Louis

BDO SeidmanSt Louis

Botz Deal & Co PCSt Charles

Bounds Poger & O’DonnellSt Louis

Boyd Franz & StephansSt Louis

Brandvein Shapiro Kossmeyer & CompanySt Louis

Ron CallisMoberly

Robert M Charbonneau PCKansas City

Clifton Gunderson & CoSt Joseph

George H Clymer PCSt Louis

Coopers & LybrandKansas City, St Louis

Crouch & Associates PCFarmington

Michael F CumminsSt Louis

Curry Lenhardt & CompanySt Louis

Deloitte Haskins & SellsKansas City, St Louis

MISSOURI 111

DeStefane Leonard & CoManchester

Diehl Banwart Bolton Jarred & Bledsoe CharteredNevada

Donnelly Meiners JordanKansas City

Egan & Mangold PCWest Plains

Ernst & WhinneyKansas City, St Louis

French McGowen & Co PCSt Louis

Gasper and Company PCSt Joseph

Gill & LiberatoreSt Louis

John W GillumKirksville, Unionville

Grace & Company PCSt Louis

Grant ThorntonKansas City, St Louis

Gruber Tanzey & Associates PCJefferson City, Mexico

Harden Cummins Moss & MillerChillicothe, Kirksville, Maryville

Hillin Clark & Toole PCCape Girardeau, Hayti

Hochschild Bloom & CompanyChesterfield, Marshall, Sedalia, Washington

Rick JacksonSpringfield

Kerber Eck & BraeckelCape Girardeau, St Louis

Leslie W KinserSpringfield

Kolb and LaymanCuba

Kraft Huff & RossSt Louis

Kraft Miles & TatumKennett, Poplar Bluff

Lage Evers & CompanyCalifornia, Jefferson City, Osage Beach

Don L Landers & CoColumbia

112 MISSOURI

Charles B LarsonSt Joseph

Laventhol & HorwathKansas City, St Louis

Maher & AssociatesSt Louis

Charles P Malone PCBoonville, Versailles

Marr and CompanyKansas City

Mayer Hoffman McCannKansas City

Robert E McGuireKansas City

Megargel Ehlmann Favazza & Co PCSt Charles, St Louis

Moore Horton & Carlson PCColumbia, Higginsville, Marshall, Mexico, Sedalia, Warrensburg

Mueller Prost Purk & WillbrandOsage Beach, St Louis

Mustion Company PCLebanon, Waynesville

Peat Marwick Main & CoKansas City, St Louis

Price WaterhouseKansas City, St Louis

Rubin Brown Gornstein & CoSt Louis

Sanders Mogg & AssocSt Joseph

Schmidt & CompanyBlue Springs

Schowalter & Jabouri PCSt Louis

Taylor C Scott PCSt Louis

Seideman & CompanyNeosho

David J ShivelyFulton

St John & Mersmann PCChesterfield

Stone Carlie & CompanySt Louis

MISSOURI 113

Stotts Barclay Whipple & Dugan IncNeosho

Touche Ross & CoKansas City, St Louis

Troupe Kehoe Whiteaker & KentKansas City

Dennis J VoglerSt Louis

Wade Stables Schanbacher & WalkerHannibal

Westermann Mitchell Bramer McCullough & RoySpringfield

Whitlock Selim & KeehnSpringfield

Williams KeepersColumbia, Jefferson City, Mexico

Wilson Toellner & Associates PCSedalia

Arthur Young & CompanyKansas City, St Louis

114

MONTANA

George D Anderson PCHelena

Anderson ZurMuehlen & Co PCBillings, Butte, Helena

Armstrong & More PCCut Bank

Charles Bailly & CompanyBillings

Berres & RomoLewistown

Larry W BlakelyLivingston

Allen Bloomgren & CompanyGreat Falls

Bradley & Marchwick PCBozeman

Clyde BrandtHavre

William A BraunbergerKalispell

Chandler Hadley Maxie & Smrcka PCGlasgow, Malta

Child & Smith PCSidney

Eigeman Hanson & Marshall PCKalispell, Whitefish

Elmore & Associates PCMissoula

Joseph Eve & CoGreat Falls

Hamilton Misfeldt & CoCut Bank, Great Falls, Havre, Shelby

Lee & Amelia JohnsonDillon

Jordahl & SliterKalispell

Junkermier Clark Campanella Stevens PCGreat Falls, Helena, Missoula

Kester Beaulieu and Co PCMissoula

James W LenhardtGlendive

MONTANA 115

Herbert J MangleBillings

Moore StephensBillings

Newland Horn Crippen & Peck PCButte, Deer Lodge, Dillon

Delwin C NordtvedtGlendive

Peat Marwick Main & CoBillings

Schell Stephens Riley & HuffineLewistown

Schillinger Gohsman & LarkinBillings

Smith Lange & KochSidney

Solem & NicholsonChinook

Sorenson & HansonKalispell

Stallard & Associates PCMiles City

Summers McNea & Company PCBillings

Weber Dobson & Associates PCBillings

Hu Williamson PCSidney

Douglas Wilson & Company PCGreat Falls

Don Winslow & AssociatesMiles City

116

NEBRASKA

Arthur Andersen & CoOmaha

Larry W Andersen & CoKimball, Sidney

Baird Kurtz & DobsonLincoln, Omaha

Basso McClure & GoegleinLincoln

Bland Datesman & Associates PCOmaha

Boyle & HessOmaha

Clawson & Associates PCOmaha

Dana F Cole & CompanyBeatrice, Broken Bow, Grand Island, Lincoln, NorthPlatte, O’Neill, Ord

Contryman Associates PCGrand Island, Hastings, Kearney, Lexington

Coopers & LybrandLincoln, Omaha

Darst and Associates PCOmaha

Deloitte Haskins & SellsOmaha

Dohman Akerlund & EddyAurora

Dutton & Associates PCOmaha

Erickson & BrooksFremont

Darrell G EskamGering

Frankel Zacharia Nissen & StampOmaha

Fry White & GuszakLincoln

Grant ThorntonLincoln

Dale E Gruntorad & CoLincoln

Haney Martin & Ludwig PCNorth Platte

NEBRASKA 117

Kading Chesley & Woodke PCOmaha

Kennedy and CoeMcCook

Fred A Lockwood & Co PCAlliance, Chadron, Gering

Masimore & AssociatesOmaha

John R Matejka PCGrand Island

Morrow Davies Nissen & Toelle PCMadison, Norfolk, Pilger, West Point

Nichols Rise & CompanySouth Sioux City

O’Donnell Ficenec Wills & FerdigOmaha

Frank E PaltaniOmaha

Peat Marwick Main & CoLincoln, Omaha

Potts & Levering PCAurora

Quick & McFarlin PCOmaha

Wm F Ramaekers & Associates PCMcCook, North Platte

Schafer Blundell Goerke and MillerScottsbluff

Schleisman Graeve & AssociatesOmaha

Simonsen Mader Blundell & CoScottsbluff

Touche Ross & CoLincoln, Omaha

Mort Trachtenbarg PCOmaha

Larry D WigginsOmaha

118

NEVADA

Arthur Andersen & CoLas Vegas

James C Andrus & CompanyLas Vegas

Mark A BaileyReno

Barnard Vogler & Co PCReno

Bradshaw Smith & CoLas Vegas

Cesarlo DiPietro & ThorntonReno

Conant Trent & ConantLas Vegas

Dominic DailedaLas Vegas

Deloitte Haskins & SellsLas Vegas, Reno

S J Gallina & CoReno

John A Gidney LtdReno

Goussak Raben & CompanyLas Vegas

Grant ThorntonReno

Herrin Horning Holmberg & CoReno

Kafoury Armstrong & CoCarson City, Elko, Fallon, Las Vegas, Reno,Winnemucca, Yerington

Laventhol & HorwathLas Vegas

McGIadrey & PullenLas Vegas

McMullen McPhee & CompanyElko, Ely, Winnemucca

Barry S MoskowitzLas Vegas

H Stephen NelsonLas Vegas

Pangborn & Co LtdLas Vegas, Reno

NEVADA 119

Pannell Kerr ForsterReno

Peat Marwick Main & CoLas Vegas

Price WaterhouseLas Vegas

Donald Martin SchulzCarson City

David J Thompson CompanyReno

Arthur Young & CompanyReno

120

NEW HAMPSHIRE

Altman & Co PCLaconia

Arthur Andersen & CoManchester

Dana S Beane & Company PCLaconia, Rochester

F G Briggs Jr PAManchester

Carey Vachon & Clukay PCManchester

Carri Plodzik Sanderson PAConcord

David L Connors & Co PCConcord

Coopers & LybrandManchester

Deloitte Haskins & SellsManchester

David J Driscoll & CompanyBerlin, Littleton

Raymond C DugdaleManchester

Ernst & WhinneyManchester

Ronald H GagnonBedford

Giordani & Lortie PAExeter, Rochester

Henderson and Tully PANashua

Thomas F Hunt PAHampton

Leone Bigelow & McDonnell PANorth Conway, Wolfeboro

Mason & Rich PAConcord, Portsmouth

Melanson Greenwood & CoNashua

Newton & DiBenedetto PALaconia, Nashua

Saunders and CompanyLebanon

NEW HAMPSHIRE 121

Smith Batchelder & RuggKeene, Lebanon, Manchester, Portsmouth

St Pierre & Company PANashua

Sullivan Bille & CompanySalem

Robert M Walsh JrManchester

Nathan Wechsler & Company PAConcord, Laconia

Arthur Young & CompanyManchester

122

NEW JERSEY

M S Ackerman & CoFort Lee

Gideon Adler PAFairlawn

Albano Leaf Saltzman Pfell Maeder & Co PAFairfield

James AlviggiWest Orange

Amper Politziner & Mattia PAFlemington, Iselin, Marlton, Princeton

Arthur Andersen & CoPrinceton, Roseland

Stanley Ashare PAEast Brunswick

Ball and BuckleyOcean City, Woodbury

Beck Weiss & CompanyEdison

Bederson & CompanyWest Orange

Albert S BencivengoTrenton

Leonard G Birnbaum & CoSummit

Jay A Bond & CoSomerville

Borek Stockel & CompanyEdison

Broza Block & Rubino PAAsbury Park

Burton & BrowseLambertville

Frederick ButcherBlairstown

Canterelli and VernoiaSomerville

John Deviny Carrico & Associates PAButler

Peter A CastaldeRidgefield Park

Wayne R ClevenToms River

NEW JERSEY 123

Cohen DuFour and Associates PCPrinceton

J H Cohn & CompanyLawrenceville, Roseland

Coopers & LybrandNewark, Princeton

Cornick Garber & SandlerEnglewood Cliffs

Costello Yeutter and SwartzMays Landing, Ocean City

Cotton & CompanyPrinceton

Curchin & CoRed Bank

Cust Dori & Benick PAFlemington

D’Amico Caglloti & CoPennsauken

Joseph E De JacomoRutherford

Neil Della Torre & CompanyRidgewood

Deloitte Haskins & SellsCherry Hill, Hackensack, Morristown, Princeton

Demetrius & CompanyFlorham Park

Dorfman Abrams Music & CoGlen Rock

Dreby and SchmittMedford

John J Eccleston & Company PAHackensack

Eisner and TenenbaumWoodbridge

Ernst & WhinneyHackensack, Newark, Princeton

Gabriel Kodwo EssilfieCamden

Ewart Galati & OrielToms River

Victor A Fabietti & CompanyAtlantic City

David M FederLivingston

Sidney Finkelstein PA East Brunswick

124 NEW JERSEY

Finkle & CompanySecaucus

Fisvitz & Van Duyne PAClifton

Flackman Goodman & Potter PARidgewood

Robert I FlomMorganville

Warren L FrazerNew Brunswick

Fredericks CompanyWood-Ridge

Robert FriedbauerHackensack

Frye Williams & CoNewark

Howard M GalleceOradell

Garagozzo Ryan & Bowley PAWestmont

Gervis Perelman & HemmendingerMorristown

Gikow Bierman & TalesnickRoseland

Gramkow & CarnevaleOradell

Grant ThorntonParsippany

Leonard C Green & CoWoodbridge

Grossman Weinberg & Associates PANeptune

Gregg M HeiningerOcean City

Hess Keeley & CoMillburn

Frank N HizaParamus

Holland and FerraraCedar Grove

R D Hunter & CompanyParamus, Princeton, Skillman

Hutchins & AllisonToms River

Jump Bowe and CompanyToms River

NEW JERSEY 125

Kaplan Forsythe & CoParamus

Steven N KaplanCedar Knolls

Kinzel McIntee & CoCaldwell

Lawrence R Koerner PAToms River

Alex E KrasnomowitzMontclair

Laventhol & HorwathEast Brunswick

Lazar Levine & CompanyHackensack

Lerman & CompanySpringfield

Levinson Schwartz & CoRoseland, Tenafly

Lissak & CompanyMorristown

Loscalzo Associates PARed Bank

Ludwig Bulmer Seifert & LaneHackensack

Mac Alpine Carli & CoHaddonfield

William D MacRaeSomerset

Nicholas C Maida CharteredTrenton

Mangum Goodwin & Co PAMorris Plains, Sussex

Wayne MarcyRed Bank

Stephen F MarkoPlainfield

Martini and MartiniVineland

Nancy Chapman McNameeNewton

Mendlowitz WeitsenEast Brunswick

Frank J MeyersRamsey, Wayne

James J MeyersNorth Bergen

126 NEW JERSEY

Mikola Fierstein Malkin Carrabba & TestinPaterson

John P Morro PARutherford

Mortenson Fleming Grizzetti & BoikoCranford, Eaton Town

Paul J MurrayStratford

Olsen & Thompson PAMorristown

Gerald J PalmieriMillburn

Pannell Kerr ForsterHackensack

Peat Marwick Main & CoMontvale, Princeton, Short Hills, Trenton

Pinkham & FosterClark

Polakoff Bros & Leen PAChatham

Price WaterhouseHackensack, Morristown, Princeton

Ralph E RadicshDenville

Renzi Pinti & CoCollingswood

Rich Baker Berman & Co PAMaplewood

Rosenberg Druker & CompanyBridgewater, Marlton, Princeton

Rosenfarb & LicataLivingston

Rothstein Kass & Company PCRoseland

Rudolf Cinnamon & CalafatoOcean

Sarrus Associates PAOradell

Joseph R SchortzManasquan

Schuhalter Coughlin & SuozzoEast Hanover

Richard J Serluco & CoHolmdel

Manherlal Champaklal ShahParlin

NEW JERSEY 127

Gerald A ShankerWest Orange

Shapiro & Weisman PAWall

Jeffrey A Singer PCIndian Mills

Sobel & CoRoseland

Sorelle and Ferguson PAWoodbury

Sterling Nappen & ChavkinLivingston

Stevens Fluhr & ChismarNeptune

Kenneth P StierWayne

Tait Weller & BakerEdison

Peter F ThorneSomerset

Touche Ross & CoNewark, Trenton

Tracey Heun Brennan & Company PACape May Court House, Linwood

Tropeano & McGradyWhitehouse Station

Trugman & CompanyHopatcong, Morristown

Joel UrdangLyndhurst

Vargo & CompanyClifton

John E VoorheesElmwood Park

Walsh Mulligan & GroteUpper Saddle River

Weinberg Staloff & CoWest Caldwell

Weiner & CompanyMorristown

M R Weiser & CoIselin

I Weismann AssociatesCarlstadt, Mount Arlington

Michael L Welsh PCCherry Hill

128 NEW JERSEY

Wiss & CompanyLivingston

Withum Smith & Brown PANew Brunswick, Princeton, Red Bank, Somerville, Toms River

Arthur Young & CompanyIselin, Lynhurst, Princeton, Saddle Brook

Walter J Zawacki & CoHaledon

Zdenek Horvath & ScebeloFlemington

Zelenkofske Axelrod & Co LtdPrinceton

Zuber & CompanyWoodbury

129

NEW MEXICO

Arthur Andersen & CoAlbuquerque

Anthony I ArmijoAlbuquerque

Atkinson & Co LtdAlbuquerque

Balkcom & Company PAAlbuquerque

Barraclough & AssociatesSanta Fe

Leonard G Birnbaum & CoAlbuquerque

Bixler Carlton Pittenger & Co PCLas Cruces

Brooks Wheeler Everett & Company LtdLas Cruces

Burt Wright & Co PAAlbuquerque

Chandler & CompanyFarmington

Clifton Gunderson & CoAlbuquerque

Cox Keefer & Company PAFarmington

Daymon & AssociatesSanta Fe

Dixon Waller & CoRaton

Vaughn A Doxey PCAlbuquerque

Erickson Allen PCAlbuquerque

Ernst & WhinneyAlbuquerque, Roswell

Erwin Marsh & CoHobbs

Chris Fogel PCAlbuquerque

Gordon & Hale PCSanta Fe

Grant ThorntonRoswell

130 NEW MEXICO

Nestor A Griego PAGrants

Hager & HoffmanAlbuquerque

Robert M HarrisEunice

Henry and Ross PCArtesia

Hinkle & Martinez PCAlbuquerque

Hutchison Hugins & FredrickFarmington

Kriegel & Company LtdDeming, Las Cruces

Kubiak and CoffmanAlbuquerque

Stephen E LivingstonAlbuquerque

Macias and RiveraSanta Fe

Manganaro and Roberts PACarlsbad

Robert S MarquezAlbuquerque

McCarthy & BrunsonAlbuquerque

Metier & Company PCAlbuquerque

Meyners + CompanyAlbuquerque

Montano & Associates PAAlbuquerque, Gallup

Susan A MurashimaSanta Fe

Neff & CompanyAlbuquerque

Peat Marwick Main & CoAlbuquerque

Pulakos & Alongi LtdAlbuquerque

Rogoff Diamond & WalkerAlbuquerque

Benjamin F Rose IIIHobbs

K K SchauerLas Cruces

NEW MEXICO 131

John P SimmsAlbuquerque

Sproles WoodardArtesia

Squire & Woodward PC Albuquerque

Summers & Follingstad PCSanta Fe

Ralph C YoungbergAlbuquerque

132

NEW YORK

Abdur-Rahim AbdullahNew York

Barrie AdedejiNew York

Albrecht Viggiano Zureck & Company PCFarmingdale

Alico PCOrchard Park

Anchin Block & AnchinNew York

Arthur Andersen & CoMelville, New York, Rochester

Stanley Ashare PANew York

John L Battaglia & Co PCNew York

Baum & Baum PCNew York

BDO SeidmanBuffalo, Jamestown, Mitchell Field, New York,White Plains

Philip BeckettGloversville

Ragaa F BenjaminValley Stream

Michael J Berger and CoBohemia

Bertucelli Barragato Kreitzman & KreitzmanSmithtown

Satyendra S BhatnagarQueens Village

Leonard G Birnbaum & CoUniondale

Biscotti Grassi & Co PCValley Stream

Blau Soloway Goldstein & CoNew York

Alan Blecker and CompanyNanuet

Blonder Seymour & ShapesGarden City, New York, White Plains

Bollam Sheedy Torani & CoAlbany

NEW YORK 133

Sonadlo Insero & Co Rochester

Borek Stockel & CompanyPort Chester

Daniel P BoyarskyGarden City

Charles M BoyetGranite Springs

Alan R Breiter Pomona

Brickman Jenny Associates Rochester

Briguglio Woods and Dobinsky Oneonta

Brock Schechter & Polakoff Batavia, Buffalo

W R Brown Co PCNew York

Buck Sturmer & Co PCNew York, Rye

Budd & Carioto PCAlbany, Poughkeepsie

Bush & Germain PCSyracuse

T M Byxbee Company Albany

Cahill Larkin & Company PC New York

Harvey B CaspariWheatley Heights

Caswell & AssociatesPhoenix

Cerullo & CoTarrytown

Alan S ChalfinNew Rochelle

Andrew Youngwook ChoiNew York

J H Cohn & Company New York

Colabella & CompanyBrooklyn

Frank Colonna JrHuntington

Leon Constantin & CoNew York

134 NEW YORK

S P Cooper & CompanyNew York

Coopers & LybrandAlbany, Floral Park, Melville, New York, Rochester, Syracuse

Cornick Garber & SandlerNew York

Peter DalalWestbury

Russell J D’AlbaWilliamsville

Davidson Buccasio & UpdykeBinghamton

Steven Nelson DelitNew York

Deloitte Haskins & SellsBuffalo, New York, Rochester, Woodbury

Dermody Burke & Brown PCAuburn, Cortland, Seneca Falls, Syracuse, Utica

Abraham DiamondNew York

Vincent R DiPentlma PCPort Washington

Dopkins & CompanyBuffalo

David Ehrlich & CoNew York

Eisner & LubinNew York

Richard A Eisner & CompanyNew York

Epstein Feintisch & CoNew York

Ernst & WhinneyAlbany, Buffalo, Melville, New York, Syracuse, White Plains

Frank J FabioWantagh

Fahey Mannara & Murphy PCSyracuse

Federmann & IsraelCoram

Isidore FeldmanGreat Neck

Feldman Radin Feinsod & CoNew York

NEW YORK 135

Feuerstein Gruber & HeitnerNew York

Lewis D FischmanGreat Neck

Walter FishGarden City

Freed Maxick Sachs & Murphy PCBuffalo

Frye Williams & CoNew York

George R Funaro & Co PCNew York

Stephen J Ganns PCWhite Plains

Gerstein Metelka Minkow & CoManhasset

John G GiloolyClifton Park

Goffman Eitel and Goffman PCLawrence

Jack B GoldhaberNew York

Goldstein & HalpernSpring Valley

Goldstein Golub Kessler & Company PCNew York

Gould & Swanson PCBuffalo, Dunkirk, Hamburg, Westfield

Terrance E GrantOlean

Grant ThorntonMelville, New York

Leonard C Green & CoNew York

Ronald A Greene CoMelville

Grosso Golub & LaCapra PCPort Jefferson Station

Grymin & Jaufmann PCPittsford

Alan G HarrowMerrick

Haver Miller & PorchenickNew York

Thomas Havey & CoNew York

136 NEW YORK

Hays & CompanyNew York

Michael J HeadWestfield

Joseph HershkowitzStaten Island

Holtz Rubenstein & CoMelville

Marilyn Hyman PCNew York

Jae M HyunNew York

Imowitz Koenig & CompanyNew York

Edward Isaacs & CompanyNew York

Israeloff Trattner & CoHauppauge, New York, Valley Stream

Ives & SultanWoodbury

Jacobs Evall Hirson & BlumenfeldNew York

Kaplan & Pilotti PCArmonk

Karabay and TempestaNew York

Solomon S Kaufman PCNew York

C William KehnTroy

Thomas Francis KelleyNew York

Kipnis & KarchmerNew York

F T Kleiger and CompanyNew York

Krostich & KrostichUniondale

Daniel H KubiakRochester

Leon A Kweit & Company PCMelville

David J Lane & CoFreeport

Jeffrey I Lasky Plainview

NEW YORK 137

Lassner & MemollValhalla

Lathan Lumsden McCormick and CoBuffalo, Lockport

Jeffrey T Latman & Co PCGarden City

Laventhol & HorwathMelville, New York

LaVigne & PeworchikIthaca

Lazar Levine & CompanyGreat Neck, New York

Sidney H LeedsNew York

Paul H LenokNew York

James E LeonardEndicott

Kenneth Leventhal & CompanyNew York

Allan R LevineNew York

I Robert LichtensteinTarrytown

Nathan D LipperBrooklyn

Loeb & TroperNew York

Milton LondonHewlett

Lucker Kennedy & FelmedenBuffalo

Ebrahim LunatNew York

Gregory H LurieAlbany

R Mark Mac NaughtonCanandaigua

James Finley MadisonCoram

Eugene D MahaneyTonawanda

Margolin Lowenstein & CompanyGreat Neck

Margolin Winer & EvensGarden City

138 NEW YORK

Marinan Young & GoodmanGreat Neck, Staten Island

Markowitz Preische & Stevens PCEast Hampton

Marshall Granger & CompanyMamaroneck

Charles L Marvin & Co PCAlbany, Johnstown, Schenectady

McGIadrey & PullenJericho, New York

David G McMahonSmithtown

Mendlowitz WeitsenNew York

Philip J MessingWhite Plains

Miller and Company PCNew York

Jesse W Miller JrSyracuse

Milligan Muller Chambellan & BergerGlen Cove, Manhasset

Millstein & Co PCWashingtonville

Mitchell Titus & CoNew York

Moore StephensNew York

Joseph F X MoynihanAstoria

Sheila A MulhearnNew York

Nadel & Pearlman PCGreat Neck

Craig A Northacker PCRockville Centre

Notaris & GinsbergNew York

Raymond M NowickiBuffalo

Thomas K O’BrienNew York

Kevin J O’ConnorMonroe

NEW YORK 139

Brian A OwensUtica

Paneth Haber & ZimmermanNew York

Pannell Kerr ForsterNew York

Frank J ParatoreUtica

Anthony G ParedesManhasset

Pasquale & BowersSyracuse

Peat Marwick Main & CoAlbany, Buffalo, Jericho, New York, Rochester, Syracuse, White Plains

J K Pescow & CompanyEast Meadow

Peters & WelshCarle Place

Arthur Place & Company PCAlbany

Polansky Sage Newman & KuIbergCarle Place

Price WaterhouseBuffalo, Jericho, New York, Rochester, Syracuse

Proto & LoskeyWellsville

Charles F RaetzRochester

John Frank RaspanteBrooklyn

Lawrence M RaxenbergJericho

Rich Levine & CompanyNew York

Ronder & Legg PCKingston, Poughkeepsie

Rosenfarb & LicataNew York

Rosenfeld & CorsentinoLynbrook

David C Rosenzweig PCNew York

Roth Lurie Nobis PCAlbany

Roy Cole & SperanzaAstoria, Peekskill

140 NEW YORK

Nicholas M RussoHopewell Junction

Salomon & KeefeBuffalo

Michael U Samter PCLawrence

Ira Sarinsky & Company PCNew York

Ronald A SchechterNew York

Michael SchreiberNew York

Schwaeber Sloane Schulman & Co PCGreat Neck

Manfred SeldenLarchmont

Shanholt Marinoff Fleiss & CoNew York

Sheehan & Company PCBrightwaters, New York

Shiroki Associates PCSyracuse

Siebert Dunay and Murray PCRochester

Silberdick & PeritzGreat Neck

Silverman and MordfinGreat Neck

Bernard W SilversteinNew York

Simel & KutzGreat Neck

Anthony Y SlyFlushing

Slocum DeAngelus & Cusack PCAlbany

Martin SmilowitzMalverne

Clark W Smith PCPittsford

Michael J SonginBuffalo

Sperry Cuono Holgate & Churchill PCCatskill, Hudson, Kingston, Tannersville

Arthur J SpezioRochester

NEW YORK 141

Spicer & OppenheimNew York

Stanley Stahl & CoFreeport

Brian Ward StaplesCanton

Steinberg & Stern PCNew York

Eric Matthew Stern PCNew York

Stulmaker Roach Dorfman & CoAlbany, Johnstown

Michael R Sullivan PCMineola

Christopher F Suppa PCLynbrook

Sydney & GanimNew York

Tait Weller & BakerNew York

N Tannenbaum & CoNew York

Bernard TarnowskyNew Rochelle

Telling & Potter PCLake Placid, Plattsburgh, Ticonderoga

Teuscher & Whipple PCOlean, Portville

Gerald N Tischfeld & CoGreat Neck

Frederick S Todman & CoNew York, Valley Stream

Touche Ross & CoBuffalo, Jericho, New York, Rochester

Samuel B TraumGreat Neck

Urbach Kahn & Werlin PCAlbany, Amherst, Glens Falls, New York, Poughkeepsie

Tilak K VadehraNew York

Paul VaydaBellmore

Vollmer & Benson PCOneida

Jay L Wallberg & CompanyNew York

142 NEW YORK

Walsh Mulligan & GroteMineola

Wang & CoNew York

Joseph Warren & CoNew York

Lee E WarrenSchenectady

Watkins Schreer & Stein PANew York

Watson Rice & CompanyNew York

Weber Lipshie & CoNew York

Weinaug Benson Buffamante & Co PCJamestown, Olean

Weiner & CompanyNew York

M R Weiser & CoNew York

Weissbarth Altman & MichaelsonNew York, Tarrytown

Robert B Westlake PCMount Sinai

Paul B WoodfinBrooklyn

Yohalem Gillman & CompanyNew York

Alford A YoungNew York

Arthur Young & CompanyBuffalo, Jericho, New York

Zell & EttingerBrooklyn

Zucker & ZuckerNew York

143

NORTH CAROLINA

A T Allen & CompanyRaleigh

Arthur Andersen & CoCharlotte, Greensboro, Raleigh

Austin Falls Wallace & YandleCharlotte, Concord

BDO SeidmanCharlotte, Greensboro, High Point

Beck Lindsey & CompanyCharlotte

Brock Berry & PadgettShallotte, Southport, Wilmington

W Davis Browne IIICherryville

Buck & Lanvermeier PAJacksonville

Cannon & CompanyWinston-Salem

Cherry Bekaert & HollandAsheboro, Charlotte, Fayetteville, Gastonia,Greensboro, Shelby, Wilmington

Cobb and Brown PAGraham

Thomas L Codington PASkyland

Coopers & LybrandCharlotte, Raleigh

Crisp Hughes & CoAsheville, Boone, Burnsville, Spruce Pine, Sylva, Waynesville

Daniel Taylor Carrick and Co PCLexington

Dellinger & DeeseCharlotte

Deloitte Haskins & SellsBoone, Charlotte, Greensboro, Hickory, Raleigh, Sanford, Southern Pines

Dixon Odom & CoCharlotte, Concord, Greensboro, High Point, Raleigh, Rockingham, Salisbury, Southern Pines, Thomasville

Durham Martin Jenkins & CoHickory, Raleigh

Eilers & Jones PARaleigh

144 NORTH CAROLINA

Ernst & WhinneyCharlotte, Raleigh, Winston-Salem

Fisher & CompanyWilmington

Garrett Sullivan Davenport Bowie & Grant PADurham, Greensboro, Raleigh, Winston-Salem

D E Gatewood and CompanyRaleigh, Winston-Salem

John Winfield Graham IIIFayetteville

Griffin Maxwell & CompanyFayetteville

Hansen Johnson & Associates PAHendersonville

Milton R HardisonWilmington

Haynes Strand Henry & CoGreensboro, Mount Airy

Holden Moss Knott Clark & Taylor PAEden, Henderson, Oxford

Betty Patrick IvesterMooresville

Brent James PARaleigh

Charles W JeffriesSanford

Johnson Price & Sprinkle PAAsheville, Marion

Thomas E Kittinger JrCary

Laventhol & HorwathCharlotte

Leeper Hilliard Laughlin & CompanyGreensboro

Lowrimore Warwick & CoGreenville, Whiteville, Wilmington

McArthur Elliot & Co PACharlotte

McGIadrey & PullenAsheville, Charlotte, Greensboro, Greenville, Hickory, Morehead City, New Bern, Raleigh, Rocky Mount, Shelby, Winston-Salem

Jesse J McKinneyForest City

W Davis MilliganShallotte

NORTH CAROLINA 145

Nunn Brashear & Howell PAGoldsboro

Pace & Pope PANew Bern

Pannell Kerr ForsterGreensboro

Walter Hoytt Paramore JrNew Bern

Patton Hunter & Co PAAsheville

Peat Marwick Main & CoCharlotte, Greensboro, Raleigh

Theodore E Peterson JrCharlotte

Potter & Company PAMonroe

Price WaterhouseCharlotte, Raleigh, Winston-Salem

Reznick Fedder & Silverman PCCharlotte

Robert C RitchJacksonville

Earl C Roller JrCharlotte

Michael D RoseSouthern Pines

R Rex Rouse JrEden

Sharrard McGee & Co PAGreensboro, High Point

Don R ShowfetyHickory

Thomas R Smith & Company PALexington

Jack M Stancil & CompanyRaleigh

Still & CompanyCharlotte, Huntersville

James T StinsonYadkinville

Strand Skees Jones & CompanyAsheboro, Asheville, Greensboro, Mount Airy, Reidsville

Marjorie B Strack Greensboro

146 NORTH CAROLINA

Studebaker & Bodtker PAAsheville

Sykes & Company PAEdenton

Touche Ross & CoCharlotte, Greensboro, Research Triangle Park, Winston-Salem

Turlington and CompanyLexington

John H WagstaffRoxboro

Pamela S WainscottBurlington

Williams Overman Pierce & CompanyGreensboro, Raleigh

Wilson Fox & CoRoxboro

Arthur Young & CompanyCharlotte, Greensboro, Raleigh

147

NORTH DAKOTA

Charles Bailly & CompanyBismarck, Fargo, Oakes

Brady Martz & Associates PCGrand Forks, Minot

Child & Smith PCWatford City

Don K ClementMinot

Drees Riskey & Nordell LtdGrand Forks

Eide Helmeke & CoBismarck, Fargo, Minot

Feldmann & AssociatesMinot

Fiebiger Swanson West & CoFargo

Gould + FurusethWilliston

Raynold A HogansonFargo

Moore StephensBismarck, Fargo, Oakes

Orser Olson & St PeterBismarck

H James ReitenPetersburg

Thomas R RibbDickinson

Schauer and Associates PCJamestown

Storhaug CPABismarck

Widmer Roel & Co LtdFargo

Zine Hoover and Voller PCWilliston

148

OHIO

Arthur Andersen & CoCincinnati, Cleveland, Columbus, Dayton, Toledo

Anderson Beach & Vogt CoWarren

Arena & Harrison IncColumbus

S R Arner & CoCanton

Aronowitz Chaiken & HardestyCincinnati

Ball & Associates IncSolon

Barnes Dennig & CoCincinnati

Barnes Wendling Cook & O’Connor IncCleveland, Elyria

Barnthouse & Barnthouse IncHamilton

Battelle & BattelleDayton

Robert John Belloto IncStruthers

Paul E BerningCincinnati

Berthelot & Associates IncCleveland, Stow

Bick Fredman & CoCleveland

William E BletsoYoungstown

Bolon Hart & Buehler IncColumbus

Brell Holt & CompanyToledo

Harold D BrownAthens

Bruner Cox Lotz Syler & GravesAkron, Canton

Buckingham & Associates IncFindlay

Louis Buschle & Associates IncCincinnati

OHIO 149

Card Palmer & SibbisonCleveland

M V Casper & CoCanton

Jeffrey ChristianCleveland

John A Cindia IncCanal Fulton

Cluni & Panichi IncBeachwood

Clark Schaefer Hackett & CoCincinnati, Dayton, Middletown, Springfield, Worthington

Clifton Gunderson & CoCleveland

J D Cloud & CoCincinnati

Carolyn T CoatoamPainesville

Cohen & CompanyCleveland, Youngstown

Collins Cornell Showalter & Co IncCincinnati

Condit & AssociatesWesterville

William B ConteAkron

Coopers & LybrandAkron, Canton, Cincinnati, Cleveland, Columbus, Dayton

Corbets & Zaylor CoSolon

Crowe Chizek & CoColumbus

Joseph Decosimo and CompanyCincinnati

Craig George DekanyToledo

Deloitte Haskins & SellsCincinnati, Cleveland, Columbus, Dayton, Toledo

John F Dickey & CoCincinnati, Fairfield

Dohner Louis & Stephens IncDayton

Domaschko Grear & CompanyCincinnati

150 OHIO

O L Donohoo & CoBatavia

Dull Ault Henderson & CoCelina, Greenville

Economou & Flood PCWest Chester

Ernst & WhinneyAkron, Canton, Cincinnati, Cleveland, Columbus,Dayton, Toledo, Youngstown

Ferber & Weinstein IncBeachwood

Flagel Huber Flagel & CoDayton

Foxx & CompanyCincinnati, Columbus

Frank Seringer & Chaney IncAmherst, Ashland, Galion, Wooster

Frauenthal & Associates CoCleveland

A S Fricano IncEast Liverpool

Gans Riddle and Associates IncDayton

Linda M GatesDayton

James C GillHamilton

Gomersall & ChesterWestlake

Grady and CoBeachwood

Grant ThorntonCincinnati, Cleveland

Robert H Gray IncRocky River

Greene & Wallace IncColumbus

Groner Boyle & QuillinColumbus

Ronald J HaganColumbus

Hall Kistler & CompanyCanton

Harbrecht & Associates IncCincinnati

David L Hausman IncBeachwood

OHIO 151

Hausser + TaylorCanton, Cleveland, Columbus, Elyria, Medina, Wadsworth

Heinick Apple & CoAkron

Hill Barth & KingAlliance, Salem, Warren, Youngstown

Howard & Nunn IncCincinnati

Richard A HuchisonDayton

Jackson Rolfes Spurgeon & CoCincinnati

Stanton A JonesColumbus

Kausch & Graf CoAkron

Terance L Kelley IncAkron

Kerg Russell & CompanySidney

Kopperman & Wolf CoCleveland

Krouse Kern & Co IncBryan, Swanton

Laventhol & HorwathColumbus

Kenneth Leventhal & CompanyColumbus

Levis Giovannazzo PintenichElyria, Westlake

Long & StevensonCleveland

Longanbach Giusti and AssociatesColumbus

Lublin Sussman Rosenberg and DamreuerDefiance, Fremont, Toledo

Lytkowski & Co IncCleveland

Mahle Wack Zaidain & CoMiamisburg

Malitz & Associates CoWoodmere Village

Mathews Gallovic Granito & CoMentor

152 OHIO

Samuel S McBrideMansfield

Owen E McCafferty IncRocky River

McCrate Delaet & CoSidney

McLain Hill Rugg & Associates IncLogan, New Lexington, Zanesville

McManamon Gilbert & DoeringerRocky River

Meaden & Moore IncCleveland, Dublin, Wooster

Mellott & MellottCincinnati

Mesarvey Russell & CoColumbus, Springfield

Monnier & CoSidney

William B MorandMason

Nachtrab Cousino O’Neil Treuhaft & CoSylvania

Nichols CompanyPerrysburg

Norman Jones Coen Tucker Cochenour & CoLancaster, Reynoldsburg, Zanesville

John Onesto & CompanyColumbus, Marion

Pannell Kerr ForsterCleveland

Peat Marwick Main & CoAkron, Canton, Cincinnati, Cleveland, Columbus, Toledo

Pecsok Rea & DemarchiCleveland

Plante & MoranBeachwood

Pouss Mains & CoStrongsville

Price WaterhouseBeachwood, Cincinnati, Cleveland, Columbus,Dayton, Dublin, Toledo

Prijatel & Koss IncWilloughby Hills

Pry CPA Services Inc

OHIO 153

Rea & Associates IncCambridge, Coshocton, Lima, Medina, Millersburg, New Philadelphia

Reeb MacLaren & Steedman IncDublin

Reynolds Borden Chapman Combs & CoDelphos, Portsmouth

Farald L Riegel & Co IncDayton

Rippe & Kingston Co PSCCincinnati

Michael A RolfCincinnati

Sander Shifman and BrannickColumbus, Dayton, Springfield

William I Schoenfeld & Co PCDayton

Schroedel Scullin & Bestic IncCanfield

Shafer Stout & Duncan IncDayton

Lewis ShaneCincinnati

Hal A ShoemakerCincinnati

Skoda Minotti Reeves & Co IncMayfield Village

Smith Payne & CoNorwalk, Sandusky

S R Snodgrass & CompanyAshtabula, Mentor, Steubenville

Snyder Scheffler Scherer & Fast IncLancaster

Alan G SolomonCincinnati

Spaeth & BatterberryCincinnati

Steyer Huber & Associates IncArchbold, Defiance, Van Wert

Swallen Lawhun Hubbard & Abraham IncAkron

Touche Ross & CoAkron, Cincinnati, Cleveland, Columbus, Dayton, Toledo

Turpin Long & Wilson IncOrrville, Wooster

154 OHIO

Robert F Uhrig CoCincinnati

Frank H Umberg & CoCincinnati

Umble & GayhartWest Chester

William Vaughan CompanyToledo

Von Lehman & CompanyCincinnati

Walthall and DrakeCleveland

Watson Rice & CompanyCleveland

Paul Weiner & AssociatesCleveland

Wilson Shannon & Snow IncNewark

Arthur Young & CompanyCincinnati, Cleveland, Columbus, Toledo

155

OKLAHOMA

Arthur Andersen & CoOklahoma City, Tulsa

Baird Kurtz & DobsonEnid, Miami, Tulsa

BDO SeidmanOklahoma City, Tulsa

Blubaugh & Campbell IncEnid

Briscoe Robinson CoTulsa

Bryan Little & Hampton IncBartlesville

Call Barrick Ethridge Webb & CoCushing, Drumright, Pawnee, Stillwater

James C ChapmanWatonga

Cole & Reed PCOklahoma City

Collins Butler & CoEnid

Collum & CochranShawnee

Coopers & LybrandOklahoma City, Tulsa

Deloitte Haskins & SellsOklahoma City, Tulsa

Michael W Dickinson IncArdmore

Elmer and Associates IncEdmond

Engelbach Roberts & CoOklahoma City

Ronald Curtis EvansOklahoma City

John K ExlineTulsa

Patricia B FlinnNorman

Grant ThorntonOklahoma City

Gray & Northcutt IncOklahoma City

Hall Walsh & CompanyOklahoma City

156 OKLAHOMA

Hampton & Co PCOklahoma City

Horne & Company PCAda

Hulme Rahhal & Co IncArdmore

John T JarrettTulsa

Kennedy and CoeAlva

T Philip Kierl JrOklahoma City

Allen Keith LinduffOklahoma City

James P Luton IncOklahoma City

Magee Rausch & Shelton Tulsa

Mayberry & CoSapulpa

Bill Mitts IncOklahoma City

Murrell Hall McIntosh & Co PCMoore, Norman

Muskrat & Duncan IncBroken Arrow

Robert L NewcombElk City

George S NoblesCleveland

Olson & PotterOklahoma City

Henry G Pansza IncOklahoma City

Peat Marwick Main & CoOklahoma City, Tulsa

James W Perry JrCleveland

Price WaterhouseOklahoma City, Tulsa

Randall & Brownlee IncEnid

Eugene P RedingArdmore

Regier Carr & MonroeOklahoma City, Tulsa

OKLAHOMA 157

Kenneth E ReynoldsNorman

Stephen H Sanders IncShawnee

Sartain Fischbein & CoTulsa

John D SchulerTulsa

Simmons and DorseyOklahoma City

Stanfield & O’Dell PCLawton, Tulsa

Stotts Barclay Whipple & Dugan IncBartlesville

Stover Fisher & Gray IncNorman

Patrick M Talbot & Company PCOklahoma City

David O TateMangum

Thom Dobson Womack IncOklahoma City

Thomas & Boone IncTulsa

Roy E Thomas IncTulsa

Touche Ross & CoOklahoma City, Tulsa

Williams & Company IncDurant

Wilson Knoles & Associates IncTulsa

Arthur Young & CompanyOklahoma City, Tulsa

158

OREGON

Aldrich Kilbride and TatoneSalem

Arthur Andersen & CoPortland

Barnett Dennis & MoroHermiston

Beemer Johnson Smith & CoPortland

Bingham and BinghamBaker

Boldt Carlisle & SmithSalem, Stayton

Burroughs & BoycePortland

Callan & Russell PCBend

Clark Byers Neumayer & Bradford PCThe Dalles

Connelly Heinsoo & KuhnsSalem

Coopers & LybrandEugene, Portland

H D Culp and Company PCClackamas

Jerry J DavisGresham

DeLap White & RaishPortland

Deloitte Haskins & SellsPortland

Donaca Battleson Kerkoch & Co PCBend

James A ElliottPortland

Kathleen E EngeleBeaverton

Erickson & IrvinePortland

Erickson Donnelly & CoCoos Bay

Ernst & WhinneyPortland

OREGON 159

Eveson Snyder Lincoln & Co La Grande

Fellner & Kuhn PCPortland

Christopher A Folkestad Bend

Ford Black & Co PCPortland

Donna K GeigerLake Oswego

Brent F Goodfellow PCBeaverton

Grant ThorntonPortland

Green & GreenPendleton

Guyer Lindley & Bailey PCBaker

Richard C HallPortland

John H HancockSalem

Hansen Hunter & Kibbee PCPortland

Gregory H HixsonWest Linn

Houle & CompanyPendleton

Susan Jane HoyezPortland

A E Hudspeth & Company Portland

Isler Colling & McAdamsKlamath Falls, Medford, Portland

Ivey Jacobson & StoneLake Oswego

Jones & Roth PCEugene, Hillsboro, Springfield

Jones & Vawter PCPortland

Kernutt Stokes Brandt & CoEugene

Kohnen Larson and CompanyEugene, Roseburg

Kosmatka Donnelly & CoGrants Pass, Medford

160 OREGON

Lang Barrett & CompanyPortland

Laventhol & HorwathPortland

Joseph F MarkunasPortland

McDonald Jacobs Biskar & Co PCPortland

Morrissey & Morrissey PCPortland

Moss AdamsEugene, Portland

Gary A MossPhilomath

Nelson Trimble & CompanyBend

Neuner & DavidsonRoseburg

Niemi Holland & ScottForest Grove, Hillsboro, Portland

Nixon Lee & Company PCTigard

Oster Hotchkiss & NicholsBaker, Burns

Paul & Company PCPortland

Peat Marwick Main & CoPortland

Perrin McMillan and MillerPortland

Price WaterhousePortland

Sander Perkins & Company PCPortland

David W SchatzelSt Helens

James R SiddleJunction City

Teresa J SpadaPortland

Stover & SinclairCorvallis

Touche Ross & CoPortland

Tullis Grigg & Hytrek PCOntario

OREGON 161

Yergen and MeyerAstoria, Coos Bay, Eugene, Medford, Pendleton, Portland

Arthur Young & CompanyPortland

Warren M ZielinskiPortland

162

PENNSYLVANIA

Alpern Rosenthal & CompanyPittsburgh

Arthur Andersen & CoPhiladelphia, Pittsburgh

Asher & Company LtdPhiladelphia

Aungst & CoLebanon

Barnes Saly & CoJohnstown

Stockton Bates & CompanyHershey, Lancaster, Philadelphia

Baum Smith & ClemensLansdale

BDO SeidmanPhiladelphia

Beard & Company IncAllentown, Reading

Bergey Yoder Sweeney Witter & Roland PCSouderton

Bertz & CoLancaster

Beucler Kelly & Co LtdWayne

Perry N BlackmanPhiladelphia

Boyer & RitterCamp Hill, Carlisle, Harrisburg, Lewistown

Samuel Mayer BrintPhiladelphia

Brown Schwab Bergquist & CoErie

Buckler & McKenneyMonroeville

Buckno Lisicky and CompanyAllentown

Burton & BrowseDoylestown, Newtown

Anthony J Carbo PCBryn Mawr

Sidney A ChaplinPhiladelphia

PENNSYLVANIA 163

Coates Way & AndersonBradford, Warren

Cogen Sklar Levick & CoBala Cynwyd, Philadelphia

Cohen & Company LtdEaston, Stroudsburg

Cohen & RogozinskiAllentown, Easton

Morris J Cohen & CoPhiladelphia

Concannon Gallagher Miller & CoAllentown, Bethlehem, Easton

Coopers & LybrandHarrisburg, Philadelphia, Pittsburgh, Wayne

Croft Bilker & Drozd PCExton

Cypher & CypherCanonsburg

Deloitte Haskins & SellsAllentown, Philadelphia, Pittsburgh

Dernar Scarano & ThomsonMurrysville

Detweiler & AssociatesBrownstown, Souderton, Warminster

Diamond Wasserman & Liss PCLanghorne

Dorwart Andrew and CompanyLancaster

Daniel F Doster JrLancaster

Gregory G DowlingTitusville

Dreese Gearhart & AssociatesMifflinburg, Williamsport

Dreslin and Company IncLansdale, Norristown, Pottstown, West Chester

John T Durkin & CoHatboro

Eckersley and Eckersley PCScranton

Elko Fischer McCabe & RudmanMedia, Norristown, West Chester

Ernst & WhinneyErie, Harrisburg, Philadelphia, Pittsburgh, Reading

David Robert EvansNewtown

164 PENNSYLVANIA

Fedele & CompanyPaoli

Fegley & AssociatesPlymouth Meeting, Tamaqua

Ferraro Krebs & Associates PCPittsburgh

Jeffrey E Flickinger & Co IncGettysburg, York

George W McColl Frank & CoWallingford

Frazier Sandzimier + CompanyUniontown

Friedlander Dunn & CompanyFort Washington

Gazonas Kappeler & Co PCDrexel Hill

Glickman Berkovitz Levinson & Weiner PCElkins Park

Godick & CompanyPhiladelphia

Goldenberg RosenthalPhiladelphia

S D Goldfine & CompanyWayne

Grant ThorntonPhiladelphia, Pittsburgh

Abraham GreenbergJenkintown

Gross & WittenbergHuntingdon Valley

Hagner Ratke & CompanyPhiladelphia

Haines & SheldonWarren

Hall Mihalos & CoWilkes-Barre

J R Hanna & Co PCHaverford

Herbein + Company IncPittsburgh, Reading

Hill Barth & KingMeadville, New Castle, Sharon

Hoffman & CoArdmore

Walter Hopkins & CompanyClearfield, Philipsburg

PENNSYLVANIA 165

Horovitz Rudoy & RotemanPittsburgh

Hoyt Devine & Company LtdBerwyn

Jungers O’Connell & BachelerPhiladelphia

Karpac Valued Baca & Miciak PCLanghorne, Philadelphia

James J KellyHavertown

L H Kerschner & Co PCAllentown

Kimmel Lorah & AssociatesLansdale, Norristown

Theodore R KobrinHarrisburg

Kochenour Earnest Smyser & BurgShrewsbury, York

Kreischer Miller & CoHorsham

Kuntz Lesher Siegrist & MartiniLancaster, Wyomissing

Kurtz Delewski McNaney KulpReading

Laventhol & HorwathHarrisburg, Media, Philadelphia, Wilkes-Barre

Simon Lever & Company Lancaster

C D L Levin PCBryn Mawr

R D LicastroState College

Oscar S LichtensteinLaverock

Jeffrey I Lipschutz LtdPlymouth Meeting

Eugene LizenbaumPhiladelphia

MacAlpine Carll & CoPhiladelphia

MacDade Abbott & CoPaoli

Maillie Falconiero & CompanyOaks, Pottstown, West Chester

Margolis & Company PCBala Cynwyd

166 PENNSYLVANIA

H R Margolis CompanyBala Cynwyd

Maschal Hadden & Rose PCLansdale

Mathieson Aitken JemisonPlymouth Meeting

Mauthe Yutzey & GablerDuBois

May & CompanyOil City

McCrory & McDowellPittsburgh

McGill Power Bell & CompanyGrove City, Meadville, Titusville

McKeever Varga & AssociatesPittsburgh

William L McKernanBlue Bell

McKonly & AsburyCamp Hill, Columbia

Nancy Chapman McNameeStroudsburg

Mercadante and Company PCConway

Miller & CoChambersburg, Hanover, York

Murphy & SchaefferErie

Michael Nadley Co PCPhiladelphia

Niessen Dunlap & PritchardColmar

Charles NorfleetPhiladelphia

Pannell Kerr ForsterPhiladelphia

Parente Randolph Orlando Carey and AssociatesHazleton, Pittsburgh, Scranton, Stroudsburg, Wilkes-Barre, Williamsport

Peat Marwick Main & CoAllentown, Harrisburg, Lancaster, Lebanon,Philadelphia, Pittsburgh, State College, Wayne

Pellini & TripodiWest Chester

George Frederick Pott JrGibsonia, Pittsburgh

PENNSYLVANIA 167

Price WaterhousePhiladelphia, Pittsburgh

Rainer & Company PCNewtown Square

Reinsel & CompanyWyomissing

Remer McBride and CompanyNarberth

Thomas J RennieLigonier

Renzi Pinti & CoPhiladelphia

Romeo & ChiaverelliPhiladelphia

Alvin S Rosenberg PCBala Cynwyd

Rosenberg Druker & CompanyHolland

Mary Ellen RosenelloPhiladelphia

Ross Buehler & CompanyLancaster

Rudney Solomon Notis & CohenRosemont

Rudolph Palitz & CompanyPlymouth Meeting

St Clair & AssociatesPhiladelphia

Edward A Savarno & CompanyUniontown

Schiffman Hughes PCBlue Bell

Neil G SchmerlingWyncote

Schneider Downs & Co IncPittsburgh

Peter L Shaffer and AssociatesAllentown

Sharkey Piccirillo & CompanyDuBois, Ridgway

Shea Oesterle Slana & DeeganPaoli

Shotz Miller & Glusman PCPhiladelphia

Jeffrey A Singer PCPhiladelphia

168 PENNSYLVANIA

Smith Elliott Kearns & CompanyCarlisle, Chambersburg, Hanover, Waynesboro, York

S R Snodgrass & CompanyBeaver Falls

Robert M Snyder & AssociatesChambersburg

Sobel and CompanyPhiladelphia

Stiteler Douglas & Clarke LtdWest Chester

Sturgill Rager & Lehman CharteredHanover

Sullivan Booz & CoQuakertown

Tait Weller & BakerPhiladelphia

Peter Lewis TashmanLanghorne

Terry Johnson & CoPhiladelphia, Pittsburgh

Fred B TomeCarnegie

Donald F TongeBrookhaven

Touche Ross & CoPhiladelphia, Pittsburgh

Uchitel Kaliser & CompanyGlenside

Urish Popeck & CoPittsburgh, Washington

Wade & SantoraKennett Square

Carbis Walker & AssociatesButler, Franklin, Grove City, Meadville, New Castle

Ronald F WasilowskiNatrona Heights

Michael L Welsh PCPhiladelphia

R Wm Wire Associates PCCamp Hill

Wittig and CompanyTamaqua

Woolard Krajnik & CompanyExton, Lansdale

PENNSYLVANIA 169

Arthur Young & CompanyPhiladelphia, Pittsburgh, Upper Darby

Young Oakes Brown & CompanyAltoona, DuBois, Tyrone

Zelenkofske Axelrod & Co LtdHarrisburg, Jenkintown

Zuber & CompanyReading

170

PUERTO RICO

Arthur Andersen & CoSan Juan

Jose Cabrera QuinonesSan Juan

Cardona Irizarry & CoRio Piedras

Diego Chevere & CoCaparra Heights

Coopers & LybrandHato Rey

Deloitte Haskins & SellsPonce, San Juan

Diaz Rosario & CoHato Rey

Ernst & WhinneySan Juan

Fuentes Fernandez & CompanyGuaynabo

Providencia IglesiasSan Juan

Laventhol & HorwathHato Rey

Lopez Alejandro & CoRio Piedras

Luis J LopezHato Rey

Gil Alberto Ortiz CabreraSan Juan

Pannell Kerr ForsterHato Rey

Peat Marwick Main & CoHato Rey

Price WaterhouseSan Juan

Roberto Rivera & CoSanturce

Rodriguez Diaz & Toro Mayaguez

Soto Busigo & CoCaguas

William Torres Torres & CoRio Piedras

PUERTO RICO 171

Touche Ross & CoSan Juan

Vila Del Corral & CompanyRio Piedras, San Juan

Arthur Young & CompanyHato Rey, San Juan

172

RHODE ISLAND

Casten & CompanyMiddletown

Paul DamianoLincoln

Deloitte Haskins & SellsProvidence

Ernst & WhinneyProvidence

Fradin Gessman & CoWarwick

Gaines Vollucci & Co LtdWarwick

Goluses & CompanyProvidence

Mario La ProvaNorth Providence

Laventhol & HorwathProvidence

Libby Dittmar & ShahProvidence

Murphy & CompanyProvidence

Parmelee Gardner & Hayek LtdWarwick

Peat Marwick Main & CoProvidence

Piccerelli Gilstein & CoProvidence

Price WaterhouseProvidence

Rooney Plotkin & WilleyNewport, Providence

Sansiveri Ryan Sullivan & CoNewport, Providence, Westerly

Sparrow Johnson & Ursillo IncProvidence, West Warwick

Sullivan & Company IncProvidence

Syner Cavallaro & Co IncCranston

Ward Fisher & CompanyProvidence

Arthur Young & CompanyProvidence

173

SOUTH CAROLINA

Bernard N Ackerman PARock Hill

Arthur Andersen & CoColumbia

Baird & CompanyAiken

BDO SeidmanGreenville

Charles E BoggsLancaster

Brigman Holcomb Weeks & Co PAGreenville, Walhalla

Burkett Burkett & Burkett PALexington, West Columbia

Chellis Mitchum & CompanyCharleston, Summerville

Cherry Bekaert & HollandBeaufort, Florence, Hilton Head Island, Myrtle Beach, Spartanburg

Cline Brandt Kochenower & Co PAGaffney, Spartanburg

Kenneth Cobb & CompanyMullins, Myrtle Beach

Collins & CompanyWalterboro

Coopers & LybrandColumbia

Crisp Hughes & CoGreenville

Deloitte Haskins & SellsColumbia, Greenville

Duncan Farmer & Hartsell PAMyrtle Beach

Elliott Davis & CompanyAnderson, Greenville, Greenwood, Rock Hill

Ernst & WhinneyColumbia, Greenville, Spartanburg

Finch Hamilton & CoColumbia

Gamble Givens & Moody PACharleston, North Charleston, Summerville

Griffin Beach & McCoy PAWalterboro

174 SOUTH CAROLINA

Harris Swaim Brown & Elliott PASpartanburg

Hobbs Rendleman & WadeColumbia

Hughey Wiley & FortuneClinton, Laurens

Humphries & CompanyCharleston

Keown Kern & CompanyGreenville, McCormick

S Todd LewisRock Hill

Wilson MacEwen & CoSumter

Bobby T MardisGaffney

Massey and Associates PAMyrtle Beach

McGuire & CoCharleston

McKnight Frampton and Co PACharleston

McNair McLemore Middlebrooks & CoWalterboro

Nagy Grimsley & CompanyColumbia

Owens Wallace & CompanyGreenville

Peat Marwick Main & CoGreenville

Price WaterhouseCharleston, Columbia, Greenville

G R RishLexington

Robinson Grant & Co PABeaufort, Hilton Head Island

Rogers Montgomery & Company PAChester, Columbia

Robert Bland RoperLaurens

George O Short & AssociatesGreenville

W Paul Skelton JrSpartanburg

Smith Kesler & Company PAGaffney

SOUTH CAROLINA 175

Carroll D Solesbee PASpartanburg

Tourville Jones Simpson & HendersonColumbia

Wade & Co PAAiken

James M WardIsle Of Palms

Webster Rogers West Berry & GradyFlorence

Arthur Young & CompanyCharleston, Columbia, Greenville

176

SOUTH DAKOTA

Charles Bailly & Company Sioux Falls

Cahill & Associates PCAberdeen, Mobridge

Patrick J CarlonMitchell

Doherty Carmody & CoSioux Falls

Eide Helmeke & CoAberdeen, Sioux Falls

Endorf Lurken Olson & CoMitchell

LaFollette Jansa Brandt & CoSioux Falls

Rodney J McGinnisSioux Falls

McGIadrey & PullenPierre, Rapid City, Sioux Falls

Moore StephensSioux Falls

Darlene A NessonHuron

Sayler Thorstenson & CoRapid City, Spearfish, Sturgis

Henry Scholten & CompanySioux Falls

Snow Huether and CompanyHuron

Williams & CompanyYankton

Wohlenberg Ritzman & CoMadison, Yankton

177

TENNESSEE

Arthur Andersen & CoChattanooga, Memphis, Nashville

James C Ard IIINashville

Arnold Spain & Company PCJackson

Bacon Howard and HodgeKnoxville, Oak Ridge

Baird Kurtz & DobsonNashville

Bateman Weatherspoon & Associates PCClarksville

Baylor and BackusJohnson City

BDO SeidmanMemphis

Cecil R Bishop & Co PCKingsport

Cannon & CompanyMemphis

Carmichael Enoch & AssociatesDyersburg

Willard L Carr PCOak Ridge

Betty Q ChadwickChattanooga

Cherry Bekaert & HollandKnoxville, Nashville

Jack T Chism & CoMemphis

Coopers & LybrandKnoxville, Memphis

Cotton & CompanyKnoxville

S Lawson CrainJackson

Lee CrawfordMemphis

Davis White & AssociatesMurfreesboro

Joseph Decosimo and CompanyChattanooga, Cleveland

178 TENNESSEE

Deloitte Haskins & SellsChattanooga, Memphis, Nashville

Dew Williams Crosslin & Sparks PCNashville

Dorrough Parks & CompanyKnoxville

Ernst & WhinneyChattanooga, Knoxville, Memphis, Nashville

Robert B FlingMaryville

Fouts & MorganMemphis

Frazee Thomas and TateMemphis

Edward FuquaSmithville

Gillespie & Sherrod PCMaryville

John D GregoryMemphis

Hall Davidson & Associates PCMurfreesboro

Hamilton & Price PCKnoxville

Hazlett Lewis & BleterChattanooga

Henderson Hutcherson Walker & McCulloughChattanooga

Ellis J HillMemphis

Hoover Harrison Associates PCKingsport

Jackson Howell & BatesMemphis

Bob JarnaginSelmer

Johnson Hickey & Murchison PCChattanooga

Kraft Bros Esstman Patton & HarrellColumbia, Nashville

Kraft Cohen & CompanyNashville

Lattimore Black Morgan & Cain PCNashville

Marlin & EdmondsonNashville

TENNESSEE 179

John J MichieNashville

Paul R PadawerMemphis

Pannell Kerr ForsterMemphis

Payne Oliphant & FosterChattanooga

Peat Marwick Main & CoChattanooga, Greeneville, Knoxville, Memphis, Nashville

Edwin B Peel JrNashville

Petty & Landis PCChattanooga

Robert J PrattNashville

Price and AssociatesNashville

Price WaterhouseJohnson City, Memphis, Nashville

Pugh & Company PCGatlinburg, Kingsport, Knoxville, Sevierville

Reed & CompanySouth Fulton

G R Rush & Company PCAthens, Chattanooga

Steven Thomas StantonMemphis

Stone Rudolph & HenryClarksville

Thompson Breeding Dunn Creswell & SparksMcKenzie, Paris, Trenton, Union City

Thompson Rogers & WilliamsChattanooga

Thompson Spain & Bebber PCMorristown

Thurman & Campbell PSCClarksville

Totherow Haile & WelchMcMinnville

Touche Ross & CoMemphis, Nashville

Uiberall & Company PCMemphis

180 TENNESSEE

Walls & CompanyMemphis

Watkins Watkins & KeenanMemphis

Robert L Weaver PCJohnson City

Whitehorn Tankersley & CoCovington, Memphis

Williams and Jerrolds PCSavannah

Wilson Work Fossett & GreerClarksville, Nashville

Winnett AssociatesNashville, Shelbyville

Arthur Young & CompanyNashville

181

TEXAS

W Roy Adams Jr PCDallas

Larry D AdianVictoria

Alexander Lankford & Hiers IncLufkin

Allen and FranksonBay City

Fred Allen & CoHouston

Arthur Andersen & CoAustin, Dallas, Fort Worth, Houston, Richardson, San Antonio

Donald H AndersonVictoria

Jerry A AndersonAbilene

George Angelos & CoEl Paso

Arms Jeffers & Co PCTyler

Armstrong Backus & CoSan Angelo

Weldon Aston & Co PCFort Worth

Attel & Co PCEl Paso

Axley & RodeCrockett, Livingston, Lufkin, Nacogdoches

Bailey Vaught Robertson & CompanyDallas, Fort Worth

John E Baines CompanyDenton

Jerry M BakerUvalde

Barineau & Company PCHouston

Bateman & Co Inc PCHouston

Bates & NixonCarthage

J Clayton BaumLaredo

182 TEXAS

BDO SeidmanAustin, Dallas, Houston

Beason Jacks & WillisGladewater, Longview

Beddingfield & Lytle PCHouston

Mary E Beniteau BellBrownwood

Terrill W BellHouston

Paul J BennettDallas

Bixler Carlton Pittenger & Co PCEl Paso

Curtis Blakely & Co PCLongview

Bland Garvey & Taylor IncRichardson

Blomstrom & Co PCHouston

Ronald M Blumka & CoDallas

Bock Rutherford & CoEl Paso

Bolinger Segare Gilbert & MossLubbock

Anna Christine BorgLubbock

Boucher Morgan & Young PCStephenville

Bowie Craig & Co PCEl Paso

Mary Bird Bowman & CompanyAustin

Richard Alan BowmanSweetwater

Braden & Kikis PCHouston

Arthur S BrandenburgGranbury

Briggs & Veselka Co PCBellaire

Brown & Grantham PCPampa

Brown Graham & Co PCAmarillo, Canyon, Dimmitt, Friona, Hereford,Nazareth, Perryton, Shamrock, Spearman, Tulia

TEXAS 183

Brown Henry & CompanyRichardson

Wm E Brown & Co PCDuncanville

Newton BuckleyAllen

Buffington & Company PCHouston

Buffo & BerkmanRaymondville

Bumgardner Morrison & CompanyVictoria

Burch Fincher & Company PCDallas

Burnside & RishebargerSan Antonio

Cabaniss Horn & Domaschk PCHouston

Cage Neuhoff & KalkwarfSan Antonio, Seguin

Charles B CalkinsHouston

Billy O Campsey Inc PCAmarillo

W P Cantrell & Co PCHouston

Caraway McMahon and CompanyLubbock

Carneiro Chumney & CoSan Antonio

Cawthron Wommack & Coker PCWaco

Cheshier and Fuller Inc PCDallas

Clark & Cobb PCStamford

Claywell Dickey Rush & Co PCHouston

Jack A Coleman JrPalestine

Collier Johnson & WoodsCorpus Christi

Colton Stoner Starr Theisen & Co PCEl Paso

Condley and CompanyAbilene

184 TEXAS

Conklin Hruzek & Co PCHouston, The Woodlands

Alton Henry Cook JrEdinburg

Cook McClellandBeaumont

Cooper Graci & CoAustin

Coopers & LybrandAustin, Dallas, El Paso, Fort Worth, Houston,Lubbock, Midland

Cornell & CompanyAmarillo

Dixon L CoulbournGeorgetown

Douglas Wayne CowanEl Paso

Cowart Johnson & JonesEl Paso

Crawford Lawlor Iverson & Co PCSan Antonio

Cross Kieschnick & CoCorpus Christi, Sinton

Gary Wayne CrouchWichita Falls

Culler Miller Siebert & Associates PCDallas

Davis Clark and CompanyDallas

Davis Duff & TrometerHouston

Kenneth C DavisHuntsville

Davis Kinard & Co PCAbilene

Deloitte Haskins & SellsAustin, Dallas, Fort Worth, Houston, San Antonio

F V Diaz & Co PCHouston

Dillashaw Hawthorn & Co PCHouston

Dodd Frazier Jefferson & TalleyDallas

Dominguez Diaz Pineda & Co PCEl Paso

Doshier Pickens & Francis PCAmarillo

TEXAS 185

Robert Wayne DouglasSan Antonio

Dove Miller & CoCorpus Christi

John A DrewDallas

Durst Wood Milberger & AssociatesBryan

Duvall Parr & Co PCBedford

Eads Hunter & Company PCDallas

Robert D Eakin PCTemple

Jack W EasterwoodLubbock

A T Economy JrDallas

Edwards Lincoln & Co PCHouston

Paul J EllenburgEl Paso

Ernst & WhinneyAustin, Corpus Christi, Dallas, Fort Worth, Houston,Laredo, San Antonio

C H EulenfeldHouston

Gary L FaunceTyler

Fields Nemec & CoCorpus Christi

Fitts Roberts & Co Inc PCHouston

Florey & Company PCOdessa

Flusche Van Beveren & Kilgore PCAransas Pass, Corpus Christi

James D ForbisLongview

Franks Branum & CompanyHouston

Funk Baros & GrammerSan Antonio

Garcia & PenaWeslaco

186 TEXAS

Garcia Marren & Company PCBrownsville

Gardner & CompanyHouston

Gaskill Pharis & Pharis PCDalhart

Geistweldt Neffendorf Klein & KnoppFredericksburg

George & CompanyPalestine

Gerhardt & Puckett PCAmarillo, Hereford

Bruce A GilmourAmarillo

Glass & CompanyAustin

Richard J GoldbergEl Paso

Gollob Morgan Peddy & Co PCTyler

Gonzalez Farias & GuerraLaredo

Kenneth O GoolsbyMarshall

Gowland Kincaid Strealy & Altheide PCCorpus Christi

Grant ThorntonAustin, Brownsville, Dallas, Houston, McAllen,Midland, San Antonio

Gray Shelhimer & CoArlington

Green & McElreathHouston

Donald M GrefeAustin

Grier Reeves and Lawley PCTexarkana

L Franklin GriffinDallas

Griffin Pedersen & Iles PCTexas City

H S Groesbeeck JrAustin

P Malcolm GulleyKarnes City

Haass & Co PCSan Antonio

TEXAS 187

Haley Winfrey & Deppe PCDallas

Charles B Hamilton PCVictoria

Hamlin & CompanyStafford

Hanke & HankeSan Antonio

Hankins Powers Eastup Deaton & TonnDenton

Zelda Cohen HantzDallas

Hardisty Kelley Smith & CoMonahans

Harper & Pearson Co PCHouston

Harrell Rader Bonner & BoltonPalestine

Harris & Richardson PCIrving

Harrison Waldrop & UherekVictoria

Hartman Walton & AssociatesFort Worth

Harvey Hayden & Co PCDallas

Donald E HaudeSugar Land

Dean HawkinsBrownwood

Jeff Heard & CompanyAustin

Hein + AssociatesDallas, Houston

Joe D HendrixWaco

Henry & Peters PCTyler

Hereford Lynch & Co PCCleveland, Conroe, Huntsville, Madisonville

Jimmy F HerringHouston

Hewell Bown Roberts & BrownLongview

Gerald L Hill & Company PCSan Antonio

188 TEXAS

Virginia G HillHouston

Barbara B HodgesBaytown

Hoffman Pederson & McBryde PCDallas

Ted Y HongRichardson

Hopkins & Maxey PCHouston

Hutton Patterson & CompanyDallas

James B Inglish & CoHouston

Ingram Wallis & Company PCBryan

Jackson Klein & CoHouston

Thomas Jackson & CompanyHouston

Archie L Jones Inc PCHouston

Jones Hay Sanders & CompanySan Angelo

Jones Saegert & Co PCHouston

Judd Thomas Smith & CompanyDallas, Lewisville, Southlake

Karr & RauscherAlpine, Fort Stockton

Karr and CompanyHouston

Kaufman Kalman PCHouston

Keeney Hembree & CompanyDumas

Kennemer Vandaveer & MastersBay City, Lake Jackson

King Moore Truelove & PharisVernon

John B KnoxCorpus Christi

Knuckols DuVall Hallum & CoMarshall

Koch Jennings & CoWaco

TEXAS 189

Kowalsky Rose & Company PCLaredo, San Antonio

Janice Taylor KrusemarkUvalde

Lane Gorman Trubitt & CompanyDallas

George Lasky & CompanyDallas

Lauterbach Borschow & Company PCEl Paso

Laventhol & HorwathDallas, Houston

Thomas Leger & CoHouston

Chris J LeGrandeHouston

Kenneth Leventhal & CompanyDallas, Houston

David H Levi & Associates PCDallas

Lewis & SchabotDallas

Lightfoot Spitzer & Co PCIrving

Keith LockeGrapevine

Charles R LoefflerAustin

Long Chilton Payte & HardinBrownsville, Harlingen, McAllen

Love Hays & MusickBrownfield, Lubbock, Tahoka

Lowrey & CompanySan Antonio

Mann Frankfort Stein & Lipp PCHouston

Mathis West Huffines & Co PCWichita Falls

Frederick R Matthews & AssociatesNew Braunfels, San Antonio

Leland Sanders MatthewsHouston

Mayhall Byers & EdgeEl Paso

Mays Hitchings & CompanyAmarillo

190 TEXAS

Michael M McCallHouston

McCaslin Wright & Greenwood PCFort Worth

Howard McElroy & Co PCNew Braunfels, San Antonio, Seguin

Troy H McGee PCAthens

McGee Wheeler & CompanyConroe, Houston

McGinty & AssociatesHereford

McReynolds Reed & Co Inc PCLongview

Lewis Meers PCPampa

Melton & MeltonHouston

Fred P Mesch & Associates PCArlington

Middleton Burns & Davis PCDallas

William J Mikeska IncHouston

William Justin Miller & AssociatesDallas

E Jordan Mills & Company PCDumas

Mir Fox & Rodriguez PCHouston

Mize Houser & Company PAIrving

Mark John MohrHouston

Moore StephensHouston

Muraki Hicks & CoDallas

Myers Crawford and CarterMineral Wells

Nelson and NelsonDallas

Gerald D NelsonWaco

J Raymond NelsonDallas

TEXAS 191

Nussbaum Schwartz & Torres PCEl Paso

Oakerson Arnold Walker & CoMount Pleasant

Padgett Stratemann & CoSan Antonio

Dan PainterPecos

Lazaro Palacios JrHouston

Pannell Kerr ForsterDallas, Houston

Parrish Moody & Fikes PCMarlin, Waco

Pate and ParmerLevelland

Narendra Rambhai PatelCorpus Christi

Patout & Company PCNavasota

David Patrick & Co PCHouston

Pattillo Brown & HillWaco

H Pearson and CompanyDallas

Peat Marwick Main & CoAmarillo, Austin, Corpus Christi, Dallas, El Paso, Fort Worth, Houston, Midland, Odessa, San Antonio, Waco

John David PeavyThe Woodlands

Robin Moore PerroneCorpus Christi

Phillips Brown & McCulloughHouston

Pickens Snodgrass Koch & PartnersArlington

Pingleton & Associates PCFrisco

Pittman O’Daniel & CoGrapevine

Kenneth A PoynorAbilene

Price WaterhouseArlington, Austin, Dallas, Fort Worth, Houston, Midland, San Antonio

192 TEXAS

Ronald E PrienGeorgetown

David S Quindt Inc PCHumble

Ransleben Senterfitt Sedwick & CoCorpus Christi

Ratcliff Stockton Scurry & Torres PCEl Paso

Ray & Company PCAbilene

D Elizabeth ReaganMineral Wells

Charles E Reed & Associates PCPort Arthur

Gay Gilmer RetterLewisville

Riquelmy and ClesiHouston

Rister Dunbar Broaddus & Co PCEl Paso

James L RobertsAustin

H V Robertson & CompanyAmarillo, Dalhart

Robison Green & CompanyLubbock

Ken Rogers & Associates IncNacogdoches

Roloff Hnatek and CoVictoria, Yoakum

Robert S RosowSan Antonio

John Joseph SchaferSan Antonio

C Ray SchochNew Braunfels

Nick Schrakamp & CoHouston

Alex SchroeterHereford

Schulse Hartwig Richter & CompanyHouston, Kerrville

Seidel Schroeder & CompanyBrenham, Sealy

Donald R ShawVictoria

TEXAS 193

Shaw Willis & Witherspoon PCEnnis

Andrew G Shebay & Co PCHouston

Shelby Rucksdashel & JonesDallas, Houston

John J Shutt Inc PCEdna

J Shaw SkinnerAlpine

Bobbye Cheryl SmithOdessa

James Smith & Company PCDallas

Smith Moore & Lambright PCAthens

Sommer and SommerYoakum

Spicer & OppenheimDallas, Houston

Spillar Mitcham Wilson & EatonFort Worth

Sproles WoodardFort Worth, Midland, Odessa

Squyres Johnson Squyres & Co

Steirman Whitfield and Co PCOrange

Stovall Grandey & Whatley PCFort Worth

William Wyatt Stubbs IIICorpus Christi

Tannebaum Bindler + Company PCDallas

Tannery & CompanyDallas

Thomas Bewley & Associates PCDallas

Thompson & MoranDallas

Thrasher & PinkertonHouston

Toombs Holcombe & CompanyDallas

Touche Ross & CoAustin, Dallas, Fort Worth, Houston, San Antonio

194 TEXAS

Charles David ToweryHouston

Tschirhart Wenzel & OroianSan Antonio

Turner & Company PCDallas

Lisa H UrbanBaytown

Van Burkleo Powell Davis & CoWeslaco

Donald F Van LeeuwenSan Antonio

Vink Pier & TeagueDallas

Philip Vogel & Co PCDallas

Terrance K WallbergSouth lake

Wallingford McDonald Fox & CoHouston

Robert T Warren PCDallas

Thomas M WatsonDallas

Stephen P WattLubbock

Weaver and TidwellDallas, Fort Worth, Olney

Webb & WebbSan Angelo

Wheeler & BullAustin

White Petrov McHone PCHouston

Wilf Keasler & Henderson PCTexarkana

Williams and McDonnellTexarkana

Frank Williams & Co PCHouston

Wood & Thomas PCSugar Land

Hayden WoodardJunction

Richard C Wortham & AssociatesDallas

TEXAS 195

John W Wyatt PCAustin

Arthur Young & CompanyAbilene, Amarillo, Austin, Dallas, Fort Worth, Houston, San Antonio

Howard A ZandmanHouston

196

UTAH

John A AdamsSalt Lake City

Arthur Andersen & CoSalt Lake City

Coopers & LybrandSalt Lake City

Crouch and Wood PCOgden

Ronald B CutlerSalt Lake City

E Reese Davis JrSouth Jordan

Deloitte Haskins & SellsSalt Lake City

DeNiro and ThorneSalt Lake City

Ernst & WhinneySalt Lake City

Gilbert & Stewart PCProvo

Grant ThorntonProvo, Salt Lake City

Hafen Buckner & CompanySt George

Hancey Jones Wright & CoLogan

Hansen Barnett & MaxwellSalt Lake City

Hawkins Borup Cloward and CompanyOrem

Haynie & Company PCSalt Lake City

Huber Erickson & ButlerSalt Lake City

Kimball & Roberts PCRichfield

Martineau & CompanySalt Lake City

Bartley B Morrill PCRoosevelt

Karl A NebekerSalt Lake City

UTAH 197

Peat Marwick Main & CoSalt Lake City

Kim H Peterson PCSpanish Fork

Price WaterhouseSalt Lake City

Robison Hill & CoSalt Lake City

Schmitt Griffiths Smith Haws & Co PCOgden

Claude SlackCedar City

Squire & CoOrem

Craig Stayner & CoSalt Lake City

Tanner + CompanySalt Lake City

Wiggins & CoBrigham City, Ogden, Salt Lake City

Arthur Young & CompanySalt Lake City

198

VERMONT

David H AngolanoShelburne

Gene A BesawNewport

Ernst & WhinneyBurlington

Gallagher Flynn & CompanyBurlington

Hull Fothergill Segale & Company PCMontpelier

Jacobs Morrissette Marchand & AssociatesBurlington

Kittell Branagan & Sargent IncSt Albans

R A MontgomeryRandolph

O’Brien Shortle Associates PCRutland

Peat Marwick Main & CoBennington, Burlington

Joseph Pieciak & Company PCBrattleboro

Roderic A Sherman & CompanyMontpelier

Smith Batchelder & RuggBurlington, Montpelier

Urbach Kahn & Werlin PCBurlington, Manchester

Fred WithumPittsfield

199

Virgin Islands

Brammer Chasen & O’Connell St Croix

200

VIRGINIA

Alcorn & Cureton LtdAlexandria

James M AlgaKilmarnock

Arthur Andersen & CoMcLean, Richmond

Baker and McNiff PCVirginia Beach

BDO SeidmanRichmond

B J Bearden & Company PCSpringfield

Francis Berry IncArlington

Biegler & May PCRichmond

Leonard G Birnbaum & CoAlexandria

Bond Beebe Barton & Muckelbauer PCAlexandria

Bowling Franklin & CoFredericksburg

Francis D Bowman & AssociatesVirginia Beach

James M Bridges Ltd PCWoodbridge

Brown Dakes Wannall and Nobrega PCFairfax

Brown Edwards & CompanyAbingdon, Bristol, Roanoke, Salem

Bruner Kane & McCarthy LtdAlexandria

Burdette and Fritz LtdFairfax

Burrus Paul and TurnbullNewport News, Norfolk

Peter N Chase PCManassas

Sunny K CherianFalls Church

Cherry Bekaert & HollandEmporia, Lynchburg, Richmond

VIRGINIA 201

Terence J ConwayReston

Cook AssociatesAbingdon, Richlands

Coopers & LybrandArlington, Lynchburg, Newport News, Norfolk, Richmond

Cotton & CompanyAlexandria

Deloitte Haskins & SellsCharlottesville, Manassas, Richmond, Roanoke

Franklin E Dennis PCNorfolk

Tyrone Edward DickersonRichmond

Drunagel Johnson Rutherford & Wilkins PCWarrenton, Winchester

Edmondson Ledbetter & BallardNorfolk

Eggleston Smith Hall Cotman & Company PCNewport News, Williamsburg

K L Elmore & CompanyStaunton

Ernst & WhinneyNorfolk, Richmond

Feddeman Lesche & TateAlexandria

Ford Hogg & Cobbe PCMartinsville

Frank & Company PCMcLean

Friedman & Fuller PCVienna

Daniel G GillilandMcLean

Goodman & CompanyNewport News, Norfolk, Richmond

Grant ThorntonMcLean

Hantzmon Wiebel & CompanyCharlottesville

Harris Harvey Neal & CoChatham, Danville

Frederick B Hill and CompanyNorfolk, Portsmouth, Virginia Beach

Honeycutt & ThorneFarmville

202 VIRGINIA

S B Hoover & CompanyHarrisonburg

Johnson and Dooley PCDanville, Richmond

R William Johnson JrRoanoke

Kearney & Company Annandale

Alan E KlingerRoanoke

Valerie J KowalskiRoanoke

Emerson H LeeArlington

Manning Perkinson Floyd & Company PCDanville, Martinsville

Martin Dolan & Holton LtdGlen Allen

D R Maxfield & Company PCFairfax

McGIadrey & PullenHarrisonburg, Norfolk, Richmond

McQuade and CapronMcLean

Mills and CavenderSuffolk

Mitchell Wiggins & CompanyFredericksburg, Petersburg, Richmond

Murray Jonson White & Associates LtdFalls Church

Chander K NarangFairfax Station

James OuId & Associates LtdRichmond

Pannell Kerr ForsterAlexandria

Peat Marwick Main & CoNorfolk, Richmond, Roanoke, Vienna

R L Persinger & Company PCGalax

Phibbs Burkholder Geisert & HuffmanFredericksburg, Harrisonburg

Price WaterhouseFalls Church, Norfolk, Richmond

Raetz and Hawkins PCLexington

VIRGINIA 203

Rauch Witt & CompanyNewport News, Virginia Beach, Williamsburg

Charles A Robinson AssociatesNorfolk

Russell Evans & ThompsonHerndon

Sabatini & Winn PCRichmond

Schreiner Legge & CompanyAlexandria, Springfield

Smith Snead & CompanyDanville

Charles M Terry & CoRichmond

Deloras S ThomasHampton

Thompson Greenspon & Co PCFairfax

Touche Ross & CoMcLean, Richmond

G Thomas Turman JrKeswick

Warren Bandy & EleyVirginia Beach

Watkins Meegan Drury & CompanyMcLean

Gary R WiggsTamuning

Womack Burke & CompanyRichmond

Arthur Young & CompanyNorfolk, Reston, Richmond

Yount Hyde & Barbour PCCulpeper, Leesburg, Middleburg, Sterling, Winchester

204

WASHINGTON

Arthur Andersen & CoBellevue, Seattle

Andrews & Associates PS IncYakima

Jeff BakerTacoma

Batty Erlandsen & Huggins PSSpokane

BDO SeidmanSeattle, Spokane

Benson & McLaughlin PSBellevue, Seattle

Benton Benton & CompanyTacoma

Frederick Paul BoetschCentralia

Boyd Olofson & CoYakima

Brantley Janson & Co PSFederal Way

Brink & Sadler PSCTacoma

Burwell McClain & Co PSPort Angeles

Calvo & AssociatesSeattle

Robert A ChaceLongview

Clark Nuber & Co PSBellevue

James E CoatesSeattle

Coopers & LybrandSeattle, Spokane

Deloitte Haskins & SellsBellevue, Seattle

Dodd Wing & CompanyKirkland, Lynnwood

Scott L DuncanVancouver

Ernst & WhinneySeattle, Tacoma

WASHINGTON 205

Frumenti Lander & WallaceVancouver

Grant ThorntonSeattle

Greenwood Ohlund & CoSeattle

Hagen Kurth Perman & Co PSSeattle

Kit HardanBellevue

Hascal SJoholm & Co PSEverett, Mill Creek

Hersman & Series Inc PSKirkland

Homchick Koch Clark & SmithWenatchee

Johnson & Shute PSBellevue

Johnson Stone Deaton Pagano & CompanyTacoma

Kirkpatrick Utgaard & Perry PSClarkson, Colfax, Pomeroy, St John

Knight Vale & GregoryOlympia, Tacoma

James W KukullKirkland

Larson Gross & AssociatesBellingham

Laventhol & HorwathBellevue, Seattle

Laycock & GrundhauserSeattle

Leffel Otis & WarwickDavenport, Odessa, Wilbur

LeMaster & DanielsColfax, Kennewick, Moses Lake, Omak, Othello,Pullman, Quincy, Spokane

Donald W Luby Inc PSSeattle

Ronald E LuhmanBellevue

John F Lynch PCBellevue

Stephen J MatsonBellevue

McDirmid Mikkelsen & Secrest PSSpokane

206 WASHINGTON

McFarland & Alton PSSpokane

Metcalf Hodges and CoBellingham

Monroe Lance & DeFrancisco PSLongview

Moss AdamsBellevue, Bellingham, Bremerton, Everett, Seattle,Tacoma, Vancouver, Yakima

Carl H MullerMercer Island

Nelson & Baker PSTacoma

Niemi Holland & ScottKennewick, Olympia, Seattle, Walla Walla

Pannell Kerr ForsterSeattle, Spokane

Peat Marwick Main & CoBellevue, Seattle

Pendergast & Bolson PSKirkland

Perry Swain Shelton AssociatesSeattle

Vernon F Peterson & Associates PSMount Vernon, Vancouver

Phillips Schmechel & Gocke PSTacoma

Preszler Larner Mertz & CoAberdeen

Price WaterhouseBellevue, Seattle

Proebstel MichelsSunnyside

Sanborn & Associates Inc PSBellevue

Schenk & Smart PSSeattle

Raymond C SchmidtkeTacoma

Schoedel & SchoedelSpokane

Searing Gitelson & KeeslarRenton

Smith Carr & McLane PSTacoma

Smith Day PC Yakima

WASHINGTON 207

H W Smith & Company PSBainbridge Island, Bellevue

Orphalee SmithBellingham

Sweeney Conrad PSBellevue

Thoreson & CompanyEdmonds

Touche Ross & CoBellevue, Seattle

Peter Townsend and Associates PSFederal Way

Voldal Wartelle & Co PSBellevue

Wintch Thorinson and Company PSEverett

Richard A WitheyVancouver

Yergen and MeyerBellevue, Chehalis

Arthur Young & CompanySeattle

208

WEST VIRGINIA

Arnett & FosterCharleston

Laura McAllister BillsMorgantown

Brown Edwards & CompanyBluefield, Princeton

Costanzo Costanzo & AssociatesWheeling

Ernst & WhinneyCharleston

John M LucarelliCharleston

Maloney & CompanyKingwood

Leland D O’NealFayetteville

Peat Marwick Main & CoCharleston, Clarksburg

John W PreeceWilliamson

Rollins & GerwigKeyser

Carol Curry RushfordMorgantown

Simpson & Osborne ACCharleston

Smart Rayburn & AssociatesHuntington

Smith Elliott Kearns & CompanyBerkeley Springs, Martinsburg

S R Snodgrass & CompanyWheeling

Somerville & CompanyHuntington

Tetrick Bartlett & CoClarksburg

Toothman Rice & CoBuckhannon, Clarksburg

Trainer Wright & AssociatesHuntington, Logan, Montgomery, Williamson

Ronald R TurnerKeyser

209

WISCONSIN

Arthur Andersen & CoMilwaukee

Anderson Bowen & CompanyEau Claire, Menomonie

Inge Alverson BaconSister Bay

Baillies Denson Erickson & Smith SCAppleton, Madison

Bartz Postl & Associates IncGreenfield

W J Bauman Associates LtdEau Claire, River Falls

BDO SeidmanMilwaukee, Waukesha

Joseph C Boehme SCMilwaukee

Cerbins Wyss Reffue & PasMonroe

Clifton Gunderson & CoGreen Bay, Kenosha, Madison, Milwaukee, Neenah, Oshkosh, Racine, Stevens Point, Waupaca

Conley McDonald Sprague & CoBrookfield, Cudahy, Kenosha

Coopers & LybrandMilwaukee

Dahl Stienessen & LentzEau Claire

Deignan Schomburg & Associates SCLake Geneva

Deloitte Haskins & SellsMilwaukee

Stephen I DerfelMilwaukee

Michael S Deutsch LtdDelavan

Dingee & FrechetteMadison, Mukwonago

Ernst & WhinneyMilwaukee

Esterbrooks Lomen Scott & Signorelli LtdSuperior

Raymond G FeestRacine

210 WISCONSIN

Fishkin Dippel & McNevin SCBaraboo, Reedsburg

Fitzpatrick & Roberts SCMadison

Grant ThorntonAppleton, Fond du Lac, Madison

Marvin E Groth SCWaukesha

Hawkins Ash Baptie & CompanyLa Crosse, Manitowoc, Marshfield, Medford,Wisconsin Rapids

Hermans & Associates SCGreen Bay

Hill Christensen & CompanyColumbus, Eau Claire, Marshfield, Sparta, Tomah

Houghton Taplick & CoMadison

Jannsen & Co SCMilwaukee

Jonet & FountainGreen Bay

Keller & YoderWisconsin Rapids

Kerber Eck & BraeckelMilwaukee

Kiesling AssociatesMadison, Viroqua

Künzing & Künzing SCMadison

Kolb Lauwasser & Co SCMilwaukee

Luttig & Anunson SCMadison

Madnek Cohen & Leack SCMilwaukee

Maitland & Company SCAshland, Washburn

McGIadrey & PullenAshland, Janesville, La Crosse, Superior

McMahon Schleifer & WoodEau Claire

McNally & Company SCEdgerton, Janesville

Morton Nehls & Tierney SCMadison, Milwaukee

Mueller & Sebena SCBrookfield

WISCONSIN 211

Norman C PackerOshkosh

Parent Dott & Company LtdBeaver Dam

Detlef PavlovichMilwaukee

Peat Marwick Main & CoMilwaukee

Price WaterhouseMilwaukee

Herbert C PuetzerRichfield

Redlin Browne and Co SCWaukesha

R B Rewalt SCAppleton

Schenck & Associates SCAppleton, Fond du Lac, Green Bay, Sheboygan, Stevens Point

Schumaker Romenesko & Assoc SCAppleton, Green Bay, Oshkosh

Serto & CulliganKenosha

Shinners Hucovski and Company SCGreen Bay

H G Siepert & CompanyBeloit

Simma Flottemesch & Orenstein LtdNew Richmond

Smith & GestelandMadison

Smith Demuth & BlackLake Geneva

Stewart & CohenStevens Point

Suby Von Haden & Associates SCBrookfield, Madison

Tillman & KennedyMilwaukee

Touche Ross & CoMilwaukee

Virchow Krause & CompanyBeloit, Brookfield, Dodgeville, Eau Claire, Elkhorn, Fort Atkinson, Janesville, Lancaster, Madison, Oconomowoc, Platteville, Watertown, Whitewater

Vrakas Blum & Co SCBrookfield

212 WISCONSIN

Wegner & AssociatesMadison

Williams Young & AssociatesMadison, Racine

Winter Kloman Moter & Repp SCElm Grove, Oconomowoc

Wipfll Ullrich BertelsonChippewa Falls, Eagle River, Eau Claire, Green Bay, Marshfield, Menomonie, Minocqua, New Richmond, Rhinelander, Rice Lake, Wausau, Wisconsin Rapids

Arthur Young & CompanyMadison, Milwaukee

John A Zerbel & Company SCBrookfield

213

WYOMING

Bates and Hocker PCCasper

Dorr Keller Bentley & PechaCheyenne, Gillette

Henderson Stevens & Associates PCRock Springs

Hoenig & AssociatesCheyenne

Edward A HoffmanSheridan

David J KreycikDouglas

Floyd LegerskiSheridan

Fred A Lockwood & Co PCTorrington

Macy & AssociatesCasper

McCraken and Associates PCLaramie

McGIadrey & PullenCasper, Cheyenne, Gillette, Laramie

McKee Marburger & Co PCLander

Clifford H Moore and CompanyRiverton

Porter Muirhead & CoCasper

Leo Riley & CoCasper

Robirds and Associates PCCody, Powell

Roger J SchneiderRawlins

Shamley and Killmer IncCasper

Simonsen Mader Blundell & CoLaramie

Appendix

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

■ Number and location of offices

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

■ Total number of CPAs

■ Total number of professional staff

■ Total number of personnel

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

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

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

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

018894

Documents

Directory of Member Firms, January 1, 1989