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Page 1: 2018 RESOURCE GUIDE - renpublishing.com · pay for Young’s Quickbooks training and certification, they offered her a higher starting salary. Now, as a Senior Accounting As-sociate

2018 RESOURCE GUIDE

NewAccountantUSA.com

Page 2: 2018 RESOURCE GUIDE - renpublishing.com · pay for Young’s Quickbooks training and certification, they offered her a higher starting salary. Now, as a Senior Accounting As-sociate

Fortune 500 companies have a saying when it comes

to CMAs: “You’re hired.”

Everyone who’s graduating with an accounting or finance degree wants a great job. So why not get your Certified Management Accountant credential and increase your odds of landing one?

Potential employers immediately know you have the business knowledge and technical expertise that set you apart from other recent grads. Visit CMAcareers.org for details.

Page 3: 2018 RESOURCE GUIDE - renpublishing.com · pay for Young’s Quickbooks training and certification, they offered her a higher starting salary. Now, as a Senior Accounting As-sociate

Gain an edge with the CMA

Launch your career. Learn more at imanet.org/students.

Become a CFO, controller, or data analytics manager and work inside organizations.

Why should you consider the CMA®

*IMA’s 2019 Salary Survey

Gain Global Recognition As a globally recognized certification, the CMA is a "passport" to a wide range of

career opportunities

Impress Future Employers Students can sit for the CMA exam prior to graduation to give their resume an edge

Increase Your Earning PotentialGlobally, the median total compensation is

55% higher for CMAs over non-CMAs*

Become Future-ProofGain knowledge in areas like decision

support, data analytics, and critical thinking to thrive in the era of AI

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TAKE YOUR B.B.A. IN ACCOUNTING TO THE NEXT LEVEL

Master of Science in Accounting/Juris Doctor

grad.ba.ttu.edu/dual-degree/msa-jd grad.ba.ttu.edu/dual-degree/msa-mspfp

• Be qualified to sit for both the Certified Public Accounting (CPA) exam and the Bar Exam

• MSA program job placement rates above 98%

• Accounting jobs projected to grow 10% from 2016 to 2026**

• Be qualified to sit for both the Certified Public Accounting (CPA) exam and Certified Financial Planning (CFP) exam

• MSPFP program job placement rates above 94%

• From 2016 to 2026, financial planning jobs are projected to grow 15% and accounting jobs 10%**

Master of Science in Accounting /Master of Science in Personal Financial Planning

Texas Tech’s dual degree programs will set you apart from the competition.

Financial aid and graduate scholarships available.

[email protected]

Anna Delano | Recruiter |For more information please contact

Earn both degrees in as little as

3.5 YEARS*

2 YEARS*

Earn both degrees in as little as

*Slight deviations may be necessary **Bureau of Labor Statistics.

MSA Ranked #11 2017-2018

MSA/JD MSA/MSPFP

Page 5: 2018 RESOURCE GUIDE - renpublishing.com · pay for Young’s Quickbooks training and certification, they offered her a higher starting salary. Now, as a Senior Accounting As-sociate

OWN YOUR FUTURE Big career dreams can come true with a

graduate degree from the SUNY Old Westbury School of Business

www.oldwestbury.edu/grad-business

M.S. in Forensic Accounting• Only graduate degree in the field on Long

Island• 30-credit program for those seeking

careers as fraud examiners and/or forensic accountants

M.S. in Accounting• 30-credittrackforcurrentaccountingprofessionals

All programsmeettheNewYorkState150-credithourrequirementfor licensureeligibility.

Offering professional, affordable graduate instruction since 2004.

Fall classes begin on

August 26, 2019

For information,

call (516) 876-3200

M.S. in Taxation• Forcurrentaccountingprofessionals• ThelatestinFederal,State,and Internationaltaxationinstruction

NEW FOR FALL 2019:

ALSO OFFERING:

Online M.S. in Accounting• The same high-quality of our traditional

program, now completely online• Accounting professionals can complete in two

years of study

Page 6: 2018 RESOURCE GUIDE - renpublishing.com · pay for Young’s Quickbooks training and certification, they offered her a higher starting salary. Now, as a Senior Accounting As-sociate

UConn’s Master In Accounting (MSA) Program Among The First To Educate Students OnlineStudents have benefitted from our established online teaching experience, program quality, flexibility and relevance to the professional work environment since 2003.

University Profile

This year marks the University of Connecticut’s, Master in Accounting (MSA) programs 20th anniversary! Our program was established as a face-to-face program in 1999. Upon recogniz-

ing our students’ need for flexibility, we began convert-ing courses to an online delivery format and by 2003, the MSA had fully transitioned to an online program.

“One thing is for sure it is a lot more accepted now. Back then we had so many people that said no way does online teaching work. But there was a lot of research going on at that time and they weren’t finding any sig-nificant difference between online and face-to-face.” said Amy Dunbar, Associate Professor and faculty for the MSA program since its inception.

Students can take UConn’s MSA program with them wherever they go. In addition to students from across the United States, people living in Europe, the Middle East and Asia have participated in UConn’s MSA. Students in the military who have moved multiple times have seam-lessly completed the program. Over the past 20 years the program has graduated 1570 students.

“One of the things that I like so much about teach-ing is when the students have completed the program and then go out into the work world and use those tools….it makes me so proud as an instructor to know they acquired those skills from the University of Con-necticut’s MSA online program. We can do it, they can do it, and we are delighted with the outcomes,” said Professor Dunbar.

For more information on our programs or to view videos of Prof. Dunbar and others from the program visit msaccounting.uconn.edu.

22 NEW ACCOUNTANT

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Pulichino Tong Business CenterHome of the Manning School of Business

• Qualified students will meet the licensing requirements to become Certified Public Accountants (CPAs)

• Recognized by the Institute of Management Accountants (IMA) Higher Education Endorsement Program for our rigorous curriculum preparing students for Certified Management Accountant (CMA) exam

• Academic partner with the Association of Chartered Certified Accountants (ACCA), allowing students to gain exemptions for ACCA qualification

• Accredited by the Association to Advance Collegiate Schools of Business (AACSB), the highest level of business school accreditation an institution can achieve in the U.S.

Visit www.uml.edu/msa for more information and [email protected] • 978-934-2848

MASTER OF SCIENCE INACCOUNTINGPreparing graduates for careers in public, corporate, government and non-profit accounting. The Master of Science in Accounting (MSA) program is accessible to both full-time and part-time students, on campus and online, with options and areas of focus in:

ACCOUNTING ANALYTICS • CORPORATE LEADERSHIP INTERNATIONAL BUSINESS

The Master of Science in Accounting (MSA) program

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16 NEW ACCOUNTANT

Cabrini’s Master of Accounting Puts You on Your Way to a CPA

University Profile

Designed for working professionals who wish to develop their accounting expertise and improve or change careers, Cabrini’s online Master of Accounting (MAcc) program sat-isfies the requirement of 150 credit hours needed for Pennsyl-

vania’s—and most other states’—Board of Accountancy to be licensed as a certified public accountant (CPA). “Cabrini’s program is designed to prepare you to not only get your master’s, but also to sit for the CPA exam,” said Michael Taylor (MAcc’15), CPA. “The coursework corresponds to the four sections of the exam. While you’re going through the curriculum, you’re prepar-ing for each section.” “The online format is great,” said Taylor, who completed his stud-ies while working full-time, married, and with three kids, “and the cohort model, having the group to lean on during classes and as you’re preparing to take the exam, is invaluable. “Without going through Cabrini’s program and getting my CPA, I would not be where I am today,” said Taylor. “The program provides a solid platform for completing your master’s and passing the CPA exam.” Cabrini is invested in your success. Make the most of your con-tinuing education with Cabrini’s online MAcc program. Visit cabrini.edu/macc to learn more.

16 NEW ACCOUNTANT

(L)EARN MORE WITH CABRINI UNIVERSITY’S ONLINE MASTER OF ACCOUNTING OF ACCOUNTINGEARN YOUR GRADUATE DEGREE IN AS LITTLE AS 12 MONTHS AND SIT FOR THE CPA!Cabrini University's online professional Master of Cabrini University's online professional Master of Cabrini University's online professional Master of Cabrini University's online professional Master of Accounting program satisfies the 150-credit-hour Accounting program satisfies the 150-credit-hour Accounting program satisfies the 150-credit-hour Accounting program satisfies the 150-credit-hour requirement needed for Pennsylvania’s Board of requirement needed for Pennsylvania’s Board of requirement needed for Pennsylvania’s Board of requirement needed for Pennsylvania’s Board of Accountancy to be licensed as a CPA while giving Accountancy to be licensed as a CPA while giving Accountancy to be licensed as a CPA while giving Accountancy to be licensed as a CPA while giving Accountancy to be licensed as a CPA while giving Accountancy to be licensed as a CPA while giving you the skills to advance your career. you the skills to advance your career. you the skills to advance your career. you the skills to advance your career.

LEARN MORE AT

CABRINI.EDU/NEWACC.

12 TO 15 MONTHS TO COMPLETE

100% ONLINE PROVIDES THE 150 HOURS REQUIRED TO BECOME A CPA

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Apassion for helping small busi-nesses and a practical Quick-Books course helped Samantha Young find her dream job. Now,

the 2017 University of Texas at Dallas grad uses her accounting degree to guide small businesses to success. Always craving a challenge, Young chose accounting because she loved the complex work. She set her sights on working with small businesses because it promised something new every day. She also knew that while many stu-dents expect to work in a large accounting firm after graduation, they often don’t realize there are significant opportunities to work with small businesses. In fact, re-search shows 79%* of CPAs actually work with small firms and individuals. With that in mind, Young felt learn-ing the skills to support small businesses would help her as she launched her career. “QuickBooks is the number one software used by small businesses. I knew it would be helpful for me in my job search when I finished school,” explains Young. And Jennifer Johnson’s Account-ing 4340 class (better known to students as “the QuickBooks class”) was exactly what she needed. Focused on helping students apply theory to practice, the course was more in-depth and hands-on than any course Young had taken before. The QuickBooks course gave her practical skills, such as how to use reports, budgets, and forecasting as well as how to pull business performance data. It also prepared her to pass the Quickbooks Cer-tified User exam, which would help her hit the ground running after graduation.

When a manager from CliftonLarson-Allen LLP (formerly MWA), visited her class to talk about working in the world of accounting, Young was intrigued by their work with small businesses. She for a job, and the firm hired her as an Ac-counting Associate right out of school. “My manager—who hired me a year and a half ago—actually told me how beneficial it was for me to take the QuickBooks class and get certified,” said Young. “It helped ease her mind knowing I had worked with Quick-Books and they wouldn’t have to train me from scratch.” And because CLA didn’t need to pay for Young’s Quickbooks training and certification, they offered her a higher starting salary. Now, as a Senior Accounting As-sociate with CLA, QuickBooks is part

of Young’s daily work. “Every one of my 14 clients is on QuickBooks, whether it’s desktop or online. So I’m using it all day long,” says Young. She says the hands-on projects she did in class showed her how to apply the-ory to real-life scenarios. Now those skills help her advise and inform her clients. Analyzing data to help her clients find key information and guiding them to make sound business decisions is a key part of Young’s role—and QuickBooks makes that part of her job easier: “With coded Quickbooks data, I helped a cli-ent who offers a variety of services pin-point how much money he makes from each particular service. With that infor-mation in hand, we could decide which services to continue offering and which he should drop.” Young also shares her expertise with new hires to help get them up to speed when they join the company. “I show them how to pull reports, enter a style sheet, apply payments. It’s another rea-son the class was so beneficial. I learned so much that I’ve been able to help new hires as well.” Young hopes more students realize their career paths will likely lead them to work with small businesses. And a QuickBooks class—especially one as practical as Johnson’s—can provide the practical skills many students don’t get in their degrees. “It gives students such a huge advantage and it can defi-nitely help get your foot in the door in a job search.”

* (Tiburon Strategic Advisors, 2004)

How a QuickBooks class helped a new grad fast-track her careerBy Wendy McMahon

12 NEW ACCOUNTANT

Corporate Profile

Samantha Young

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“ With the support of my supervisor, I chose to pursue the CGMA designation as the logical next step toward my goal of becoming a well-rounded finance professional.”

Hank Windhorst, CPA, CGMAFinancial Planning Consultant, Chick-fil-A Corporate

Learn more about the CGMA® Finance Leadership Program: A lifelong professional learning journey that puts you on the path to jump-start your career. You’ll learn and acquire the skills it takes to become a strategic, confident, secure and insightful leader who will influence and guide groups and decisions within an organization.

Learn more about the program, powered by the AICPA, at CGMA.org/NewAccountant.

© 2018 Association of International Certified Professional Accountants. All rights reserved. CGMA and Chartered Global Management Accountant are trademarks of the Association of International Certified Professional Accountants and are registered in the United States and other countries. The Globe Design is a trademark owned by the Association of International Certified Professional Accountants. 1805-6293

Showcaseyourself as astrategic leader. Earn the designation for financial professionals recognized around the globe.

1805-6293_New Accountant CGMA Ad_R1.indd 1 6/4/18 10:54 AM

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Professional Profile

Alexandra L. Miller, CPA, is to lead Beta Alpha Psi as the new 2018-2019 President of the or-ganization’s Board of Directors. Miller’s theme of the year – Inspiring Future Leaders to Leave

a Legacy of Excellence – stems from her desire to help pave the way for future leaders. “Why do we plant a tree? We plant a tree so that others will have shade,” Miller said. “I want to inspire future leaders to think not just about how they’re going to succeed in their careers, but about the legacy they’re leaving for others who follow them. What seeds can they plant now that will develop in the future into shade for someone they don’t even know?” Miller’s leadership experience includes serving as the national president of the American Woman’s Society of CPAs (AWSCPA) in 2003-2004. She served as a mem-ber of the AICPA Women’s Initiative Executive Com-mittee and was the Beta Alpha Psi Professional Partners Chair from 2014-2016. A commitment to public service along with a strong work ethic were instilled into her at a young age by her father, also a CPA. With her own accounting firm of over 20 years in Tucson, Alexandra L. Miller, CPA, PC focuses on in-come tax for individuals, estates, trusts, small business-es. Her firm also emphasizes accounting and bookkeep-ing for small businesses and nonprofit organizations, including business start-up and clean-up projects, book-keeping training for clients, and assisting nonprofits in preparing their books for auditors. She feels clients should be empowered through understanding their own finances and have the ability to do their own bookkeep-ing if they so choose. In addition to Beta Alpha Psi, Miller is a member of the American Institute of CPAs (AICPA), the Arizona Society of CPAs (ASCPA), the Accounting and Finan-cial Women’s Alliance (AFWA), the Institute of Man-agement Accountants (IMA), the National Association of Women in Construction (NAWIC), and the Educa-tional Foundation for Women in Accounting (EFWA). In her home state of Arizona, she is a member of the

Southern Arizona Estate Planning Council and serves on the professional advisory committees of the Com-munity Foundation for Southern Arizona and the Uni-versity of Arizona Foundation. Miller graduated from the University of Arizona with degrees in accounting and management, “I am thrilled to be part of helping Beta Alpha Psi celebrate its 100th anniversary,” Miller said. “The pro-fession has changed so much over the past century, and yet our core values remain the same. As a small firm practitioner and entrepreneur, I hope to show students, faculty and business professionals a different focus for career possibilities. The opportunities in the future are limitless. We just need to take that leap, be fearless, and meet the challenges head on.”

New President of Beta Alpha Psi Alexandra Miller, CPA

Iris Wang, MSA’17

6 NEW ACCOUNTANT6 NEW ACCOUNTANT

Alexandra Miller, CPA

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Where the smart money goesIt’s no secret why top talent from around the world choose USC Leventhal School of Accounting. We specialize in success — letting you leverage our highly-ranked master’s programs to broaden your knowledge, build your network and invest in your future achievement. Leventhal caters to your schedule, budget and needs with four exceptional degrees:

• Master of Accounting• Master of Accounting with an Emphasis on Data Analytics• Master of Business Taxation• Master of Business Taxation – Working Professionals (on campus and online)

With generous merit and diversity scholarships and a graduate placement rate of over 90%, the calculation isn’t even close: USC Leventhal is the smart move for the best results.

School of Accounting

USC MARSHALL SCHOOL OF BUSINESSLeventhal School of AccountingUniversity of Southern California Los Angeles, CA 90089-0441 213.740.4838 [email protected]

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We’ve got more scoop than your local ice cream shop.

One of the best ways you can learn about your future profession is by connecting with people who already know what it’s like. With �a�free�AICPA�Student�Affiliate membership*, you can get your career churning by joining a network of more than 412,000 accounting professionals.

Membership gives you access to exclusive scholarship opportunities, competitions and student activitiesalong with industry news and big time discounts. And that’s just a taste of all you can get.

Get the dish on all the perks at ThisWayToCPA.com/AICPAscoop

�*AICPA�Student�Affiliate�membership�is�available�for�those�who�are�full-�or�part-�time�students enrolled�in�a�domestic�or�non-U.S.�college�or�university. Learn more about other membership categories at AICPA.org. fueled by AICPA

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Enhance Your Career Potential

Top ways you can benefit from joining IMA:• Sit for the CMA® (Certified Management Accountant) exam while still in school

• Gain leadership skills by starting an IMA student chapter on campus

• Participate in IMA’s scholarship, awards, and competition programs

• Attend IMA’s Student Leadership Conference

• Network with IMA’s 80,000 members around the globe

• Access CareerDriver® to explore available career options

Students need a competitive edge to land that first job after college. IMA® (Institute of Management Accountants) can help better prepare you for making that transition from backpack to briefcase.

Join IMA today at an exclusive rate of $25 (regularly $39). Visit imanet.org and use promo code: IMASTUDENT17

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Enhance Your Career Potential

Top ways you can benefit from joining IMA:• Sit for the CMA® (Certified Management Accountant) exam while still in school

• Gain leadership skills by starting an IMA student chapter on campus

• Participate in IMA’s scholarship, awards, and competition programs

• Attend IMA’s Student Leadership Conference

• Network with IMA’s 80,000 members around the globe

• Access CareerDriver® to explore available career options

Students need a competitive edge to land that first job after college. IMA® (Institute of Management Accountants) can help better prepare you for making that transition from backpack to briefcase.

Join IMA today at an exclusive rate of $25 (regularly $39). Visit imanet.org and use promo code: IMASTUDENT17

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4 NEW ACCOUNTANT

Get started now at iahs.org

IMA Accounting Honor Society | www.iahs.org | 800.638.4427 | [email protected]

Celebrate your academic achievements. Join IAHS to gain a

competitive edge as you begin your professional career.

The future is yours

IAHS BenefitsCertificate of Achievement

Graduation Cord

Digital Badge

LinkedIn Community

IAHS e-Newsletter

Attend an accredited college or university

Be a declared Accounting, Finance, or IT major and have taken a minimum of three accounting courses (this can include the principles courses)

Be entering junior year or later in an undergraduate program or enrolled in a graduate or Ph.D. program

Have an overall and accounting GPA of 3.0

Provide proof of eligibility via transcript

To join the IMA Accounting Honor Society, you must:

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20 NEW ACCOUNTANT20 NEW ACCOUNTANT

Professional Outlook

statements because two sets of financial statements are required to be reported in the comprehensive annual financial re-port (CAFR). Government accounting is segregated into various self-balancing funds. An individual fund involves the accounting for a specific financial activity within the government. Governmental requirements define which activities are accounted for within each fund type. In-dividual funds record the inflow and out-flow of financial resources. Fund level financial statements are included in the CAFR. In addition to the fund financial statements the CAFR also includes government-wide financial statements. The government-wide finan-cial statements are fully classified. A rec-onciliation is provided in the CAFR that

reports the differences between the fund financial statements (modified accrual) and the government-wide financial state-ments (full accrual). Because the role of government is service oriented, financial activity and position are not the only reporting re-quirements. The CAFR includes both a management discussion and analysis sec-tion and a required supplementary infor-mation section. Demographic, capacity, and statistical information is emphasized in addition to financial resources. Costs and revenues per capita are often report-ed. This provides a common measure for comparison between governmental units. Similar to governmental accounting, the role of a NFP is also service oriented. As with governmental reporting NFPs

provide both financial and statistical in-formation in their annual reports. The ra-tio of program expense to administrative and fund raising expenses is of great in-terest to many donors who want to know how much of their support goes towards the NFP’s purpose. Endowments can be a major source of continual financial re-sources where donations are non-spend-able but the earnings off the endowment funds can be used for general or targeted activities. NFPs can be organized in sev-eral ways with varying tax implications.

Employment The second reason to pursue gov-ernmental or NFP accounting is em-ployment. Employment opportunities

Why Governmental and Not-For-Profit Accounting Should be in your “Toolbox” Continued from Page 4

Continued on Page 22

Professional Outlook - Peer Reviewed

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Anchin, Block & Anchin, LLP www.anchin.com

Anderson ZurMuehlen & Co PC www.azworld.com

Andrews Hooper & Pavlik PLC www.ahpplc.com

Apriowww.aprio.com

Armanino LLP www.armaninollp.com

Aronson LLC www.aronsoncompany.com

Arthur Place & Company, PC www.apcoadvisors.com

Aston Carterwww.astoncarter.com

Baker Newman & Noyes, LLC www.bnncpa.com

Baker Tilly www.bakertilly.com

BDO USA LLP www.bdo.com

Belfint, Lyons & Shuman, PA www.belfint.com

Berkowitz Pollack & Brant www.bpbcpa.com

Berman Hopkins Wright & Laham CPA LLP www.bermanhopkins.com

Berntson Porter & Company, PLLC www.bpcpa.com

Berry Dunn LLC www.berrydunn.com

BKD, LLP www.bkd.com

Bland Garvey, PC www.blandgarvey.com

Blue & Co., LLC. www.blueandco.com

The Bonadio Group www.bonadio.com

Bonamassa, Maietta & Cartelli, LLP www.bmccpas.com

Boulay www.boulaygroup.co

Brown Schultz Sheridan & Fritz www.bssf.com

Buffamante Whipple Buttafaro, PC www.bwbcpa.com

Burr, Pilger & Mayer LLP www.bpmllp.com

Carr, Riggs & Ingram, LLC www.cricpa.com

CBIZ www.cbiz.com

CBIZ Tofias www.cbiz.com/tofias

Cherry, Bekaert, & Holland, LLP www.cbh.com

Citrin Cooperman & Company, LLP www.citrincooperman.com

Clark Nuber www.clarknuber.com

Clark, Schaefer, Hackett www.cshco.com

Clifton Larson Allen LLPwww.claconnect.com

Cohen & Company www.cohencpa.com

Crowe Horwath LLP www.crowehorwath.com

Dalby, Wendland & Co., PC www.dalbycpa.com

Daszkal Bolton LLP www.daszkalbolton.com

Elliot Davis Decosimo www.decosimo.com

Deloitte www.deloitte.com

Dixon Hughes Goodman LLP www.dhgllp.com

Doeren Mayhew www.doeren.com

Ehrhardt Keefe Steiner & Hottman PC www.eksh.com

Eide Bailly LLP www.eidebailly.com

Eisner Amper www.eisneramper.com

Ernst & Young LLP www.ey.com

Ewbank Group PC www.ewbankgroup.com

Frank, Rimerman & CO. LLP www.frankrimerman.com

Frazier & Deeter, LLC www.frazierdeeter.com

Freed Maxick CPAs www.freedmaxick.com

Friedman LLP www.friedmanllp.com

GBQ Partners LLC www.gbq.com

Gettry Marcus www.gettrymarcus.com

Grant Thornton LLP www.grantthornton.com

Grassi & Co www.grassicpas.com

Grossman St. Amour www.greenseiftercpas.com

GT Reilly & Company www.gtreilly.com

H&R Block www.hrblock.com

Haynie & Company, CPAs www.hayniecpa.com

Hein & Associates LLP www.heincpa.com

Hill, Barth & King, LLC www.hbkcpa.com

Holthouse, Carlin & Van Trigt LLP www.hcvt.com

Honkamp Krueger & Co. www.honkamp.com

Horne LLP www.horne-llp.com

Internal Revenue Service www.jobs.irs.gov

Cohn Reznick LLP www.cohnreznick.com

Jaynes, Reitmeier, Boyd & Therrell, PC www.jrbt.com

Johnson Lambert www.johnsonlambert.com

Katz, Sapper & Miller, LLP www.ksmcpa.com

Kaufman Rossin & Co. www.kaufmanrossin.com

Kearney & Company www.kearneyco.com

Kemper CPA Group LLP www.kempercpa.com

Kennedy and Coe, LLC www.kcoe.com

Directory

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Kerber, Eck & Braeckel LLP www.kebcpa.com

Kernutt Stokes www.kernuttstokes.com

KPMG LLP www.kpmg.com

Lattimore Black Morgan & Cain, PC www.lbmc.com

Loeb & Troper www.loebandtroper.com

Lurie www.luriellp.com

Marcum LLP www.marcumllp.com

Margolin, Winer & Evens LLP www.mwellp.com

Marks Paneth, LLP www.markspaneth.com

Mauldin & Jenkins, LLC www.mjcpa.com

McKonly & Asbury LLP www.macpas.com

Moody, Famiglietti & Andronico, LLP www.mfa-cpa.com

Moore Colson www.moorecolson.com

Morrison, Brown, Argiz & Farra, LLP www.mbafcpa.com

Moss Adams LLP www.mossadams.com

Novogradac & Company, LLP www.novoco.com

O’Connor Davies, LLP www.odpkf.com

Olson & Company, PC www.olsoncpafirm.com

Pailet, Meunier and LeBlanc, LLP www.pmlcpa.com

Perelson Weiner LLP www.pwcpa.com

Petrinovich Pugh & Company, LLP www.ppandco.com

Plante & Moran, PLLC www.plantemoran.com

Postlethwaite & Netterville www.pncpa.com

PricewaterhouseCoopers www.pwc.com

Proctor, Crook, Crowder & Fogal, P.A. www.pcc-cpa.com

Protiviti www.protiviti.com

Raich Ende & Malter Co. LLPwww.rem-co.com

Rea & Assoc www.reacpa.com

Rehmann Group, LLC www.rehmann.com

Robert Half International www.rhi.com

Rotenberg Meril www.rmsbg.com

RSM US, LLPwww.rsmus.com

RubinBrown, LLP www.rubinbrown.com

Sax LLP www.saxllp.com

SC&H Group, LLC www.scandh.com

Schenck SC www.schencksc.com Schneider Downs & Co., Inc. www.schneiderdowns.com

FTI Consulting www.fticonsulting.com

Sciarabba Walker & Co. LLP www.sciarabbawalker.com

Seiler & Company, LLP www.seiler.com

Seward and Monde www.sewardmonde.com

Siegfried Group, LLP www.siegfriedgroup.com

Sikich LLP www.sikich.com

SingerLewakwww.singerlewak.com

Smolin Lupinwww.smolin.com

Squar Milner www.squarmilner.com

SS&Gwww.ssandg.com

SVA Professional Serviceswww.sva.com

Tate & Tryon CPAs and Consultantswww.tatetryon.com

Templeton & Company, LLP www.templetonco.com

Thorp & Companywww.thorpco.comco.com UHY, LLPwww.uhy-us.com

Vavrinek, Trine, Day & Co., LLP www.vtdcpa.com

Weaverwww.weaverllp.com

Warren Averett LLCwww.warrenaverett.com

Mazars USA LLP 135 West 50th Street New York, NY 10020-1299 212-812-7000 www.mazarsusa.com

Wipfli LLPwww.wipfli.com

Withumwww.withum.com

Wolf & Company P.C.www.wolfandco.com

Yeo & Yeowww.yeoandyeo.com

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