Firm and Corporate Affiliations

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Firms, alliances, corporations, and affiliations

3M Company 415 Group A.A. Ali, CPA A.M. Peisch & Company, LLP Aarons Grant & Habif, LLC Abbott, Stringham & Lynch Abdo, Eick & Meyers, LLP Abeles and Hoffman, P.C. Abraham & Gaffney, PC Abrams Little-Gill Loberfeld P.C. Abramson Pendergast & Company AC Lordi Consulting, LLC Accent Accounting & Taxes, LLC Accuity LLP Acuity Advisors and CPAs, LLP Adventist Health System Affinity Tax Group, LLC Ahern, Triem, Kirk & Grater, LLP Air Tran Airways AJ. Robbins, PC AKT LLP Albrecht, Viggiano, Zureck & Company, P.C. Alcoa, Inc. Aldridge, Borden & Company Alegria & Company, P.S Alerding & Co., LLC Alexander Thompson Arnold PLLC Alexander, Aronson, Finning & Co. Allete Alloy, Silverstein, Shapiro, Adams, Mulford, Cicalese, Wilson & Company Allstate Insurance Alpern Rosenthal Alvarez & Marsal American Association of Finance & Accounting Amper, Politziner & Mattia Amsted Industries Anchin, Block & Anchin LLP Anders Minkler & Diehl LLP Anderson & Reed Anderson Bros. CPA Andrews Hooper & Pavlik P.L.C. Anglin, Reichmann, Snellgrove & Armstrong P.C. Ann Thomas CPA, PC Anneken and Moser PSC Anton Collins Mitchell Appelrouth Farah & Co. Apple Growth Partners Arbitrage Compliance Specialists, Inc Argy, Wiltse & Robinson, P.C Armanino McKenna, LLP Armstrong, Vaughan & Associates, P.C. Aronson and Company Arthur Place & Co. Ary Roepcke Mulchaey, P.C. Asher & Co., Ltd. Ashland Partners and Company, LLP Atkinson & Company, Ltd Austin, Falls & Chandler Averett Warmus Durkee Baden, Gage & Schroeder, LLC Bader Martin, P.S. Bailey, Moore, Glazer, Schaefer & Proto LLP Baker Tilly Rivera-Rodriguez Baker Tilly Virchow Krause, LLP Baker, Newman, Noyes LLC Balestra, Harr & Scherer, CPAs Inc. Bansley & Kiener Barbacane, Thornton & Company Barfield Murphy Shank & Smith Barnard, Vogler & Co. Barnes & Associates CPAs, P.A. Barnes Wendling CPAs Barnes, Dennig & Co., Ltd Bartig, Basler, & Ray, CPAs, Inc. Batts, Morrison, Wales & Lee, P.A. Baum, Smith & Clemens, LLP Baune Dosen & Co. LLP BBR LLP BDO Seidman LLP Beach, Fleischman & Co Beaird Harris & Co., P.C. Beasley, Mitchell & Co. LLP Beason & Nalley, Inc. Bederson & Company LLP Beene Garter PLC Beers & Cutler Beers, Hammerman and Company, P.C. Belfint, Lyons & Shuman Bell & Company P.A. Bennett Thrasher PC Benson & Neff Berdon LLP Berenfeld, Spritzer, Shechter & Sheer Berger Lewis Bergeron Susman & Company LC Berkowitz Dick Pollack & Brant Berman Hopkins Wright and LaHam, CPAs LLP Bernard Robinson & Company, L.L.P. Berntson Porter & Company, PLLC Berry, Dunn, McNeil & Parker BGBC Partners, LLP Bible Harris Smith, P.C. BKD LLP BKHM, P.A. Blackburn, Childers & Steagall, PLC Blackman Kallick Blair, Bohle & Whitsitt CPAs Bland & Associates, P.C. Bland, Garvey, Eads, Medlock + Deppe, P.C. Blankenship CPA Group, PLLC Blanski Peter Kronlage & Zoch, P.A. Block, Plant, Eisner, Fiorito & Belak-Berger Blue & Co Blum Shapiro Bober, Markey, Fedorovich & Company Bodkin, Wilson & Kozicki LLP Boeckermann Grafstrom & Mayer, LLC Bolar Hirsch & Jennings Inc. Boldt Carlisle & Smith LLC Boles Metzger Brosius & Ritter PC Boohaker, Schillaci and Company, P.C. Booz Allen Hamilton Borland Benefield Boroff & Conn, Inc. Boulay, Heutmaker, Zibell & Co. P.L.L.P. Bourgeois Bennett LLC Bowen, Phillips & Carmichael Boyer & Ritter Bradley & Associates, Inc. Bradley, Allen & Associates, LLP Brady, Ware & Schoenfeld, Inc. Brantley Janson Yost & Ellison CPAs Braver PC Brehm, Havel & Company, L.L.P. Breslow Starling Frost Warner Boger & Hiatt PLLC Brickley DeLong, PLC Briggs & Veselka Co. Briggs, Bunting & Dougherty, LLP Brink, Key & Chludzinski Brock and Company CPAs PC Brock, Schechter & Polakoff, LLP Brockman, Coats, Gedelian & Co. Brooks, McGinnis & Company, LLC Brotemarkle, Davis & Co. LLP Brown & Brown, Inc. Brown Schultz Sheridan & Fritz Brown Smith Wallace, LLC Brown, Edwards & Company L.L.P. Brown, Graham & Company, PC Brunson, Wilkerson, Bowden & Associates, P.C. Buchbinder Tunick & Company, LLP Buckno Lisicky & Company Bunting Tripp & Ingley LLP Burke & Schindler, PLL Burnett + Company LLP Burnside & Rishebarger Burr, Pilger & Mayer LLP Burt & Company CPAs, LLC Burton McCumber & Cortez, L.L.P. BVCCPA Byers Accountancy Corporation C & D LLP Cain Ellsworth & Co, LLP Calibre CPA Group California State Government Employees Calvetti, Ferguson & Wagner, P.C. Campbell, Jones & Co. CPAs, Ltd. Cannon & Company, CPAs Capin Crouse, LLP Capital Group Carlin, Charron & Rosen LLP Carneiro Chumney & Co Carnival Cruise Line Carr, Riggs & Ingram, LLC Carter Lankford CPA’s PC Carter, Belcourt & Atkinson, P.A. Carver Moquist & O'Connor, LLC Case Sabatini Casey Neilon & Associates, LLC Cassady Schiller & Associates, Inc Catanese Group, The Caturano & Company, Ltd. CBIZ CF & Co., L.L.P. Charles A. Barragato & Co., LLP Cherry, Bekaert & Holland LLP Chiampou Travis Besaw & Kershner LLP Child, VanWagoner & Bradshaw, PLLC Childress & Castille, CPAs, LLC CHMS, PC Chortek & Gottschalk, LLP Christopher, Smith, Leonard, Bristow & Stanell, P.A CIT Group Citadel Investment Group, L.L.C. Citrin Cooperman & Company, LLP Ciuni & Panichi, Inc. Clark Nuber Clark, Schaefer, Hackett & Co. Clayton & McKervey, P.C. Clifton Gunderson LLP Clothier & Head P.S. Clovis CPAs Cobb Ezekiel Loy & Company, P.A. Cohen & Company Coker James & Company, P.C. Cole & Associates, LLC Coleman & Co. P.C. Coleman American Competitive Edge Services Concannon, Miller & Co., P.C. Condon Group, LTD. The Conner Ash P.C. Constellation Energy Continental Resources, Inc. Contryman Associates, P.C. Cooper Graci & Co. Corbett, Duncan & Hubly, PC Corbin & Tapases PC Cornwell Jackson Corptax Corrigan Krause Cotton & Company LLP Coulter & Justus, P.C. Councilor, Buchanan & Mitchell, P.C. County of Santa Barbara Couto, DeFranco & Magone Cowan, Bolduc, Doherty & Company, LLC Cowan, Gunteski & Co., P.A. Cox Enterprises Inc. Cracker Barrel Old Country Stores Cross Fernandez & Riley, LLP Crosslin & Associates, P.C. Crowe Horwath LLP Culotta Scroggins Hendricks & Gillespie, PC Cummings, Keegan & Co., P.L.L.P. Cummings, Lamont & McNamee, P.A. D'Arcangelo & Co., LLP Daenen Henderson & Company Dale E. Owen PC Dallas Area Rapid Transit Damitz, Brooks, Nightingale, Turner & Morrisset Dana F. Cole & Co. Dannible & McKee, LLP Darnall, Sikes, Gardes & Frederick Daszkal Bolton LLP Dauby O’Connor & Zaleski, LLC Davenport, Marvin, Joyce & Co., LLP Davidson, Holland, Whitesell & Co., PLLC Davie Kaplan, CPA , P.C. Davis & Co Davis + Hodgdon Associates Davis, Kinard & Co., P.C. Davis, Lynn & Moots P.C Davis, Monk & Company DaVita Inc. - Tacoma Business Office De Joya Griffith & Company, LLC DeBoer, Baumann, & Company, P.L.C. Decosimo & Company Deere & Company DeJoy, Knauf & Blood, LLP Del Conte, Hyde, Annello & Schuch, P.C. Delap LLP Deloitte LLP DeMarco, Wachter & Co. Dembo, Jones, Healy, Pennington & Marshall, PC Demetrius & Company, L.L.C. Denman & Company, LLP Dennis Gartland & Niergarth Dent K. Burk Associates, P.C Dent, Baker & Company, LLP Derderian, Kann, Seyferth & Salucci, PC Dermody, Burke & Brown, CPAs, LLC Detterbeck Johnson & Monsen Detweiler, Hershey & Associates, P.C. DiCicco, Gulman & Company LLP DiSanto, Priest & Co. Dixon Hughes PLLC Doeren Mayhew, P.C. Dolan Group, The Donaldson, Holman & West, P.C. Donnie Smith & Associates PC Doshier, Pickens & Francis PC DP George & Company, LLC DR Group, The Draffin & Tucker, LLP DS&B Duggan & Massey Dunbar, Cook & Shepard, P.C. Dutton & Associates P.C. Dwight Darby & Company Dworken, Hillman, LaMorte & Sterczala, P.C. Dwyer Pemberton & Coulson, P.C. DZH Phillips LLP E. C. Ortiz & Co. E. Cohen and Company, CPAs Eadie & Payne, LLP Easley, Endres, Parkhill, Brackendorff, P.C. Eckhoff Accountancy Corporation Edelstein and Company Edgar, Kiker & Cross, P.C. EFP Rotenberg Egghart & Associates, LLC EGP LLC Ehrhardt Keefe Steiner & Hottman PC Eichstaedt & Devereaux, LLP Eide Bailly LLP Eisner & Lubin Eisner LLP El Paso Corporation Elko & Associates Ellin & Tucker Elliott Davis LLC EMC Inc. Energy Transfer Ennis, Pellum & Associates, CPAs Ent & Imler CPA Group, PC Ercolini & Company ERE LLP Ericksen, Krentel & LaPorte LLP Ernst & Young LLP Erwin & Company, P.A. Eubank & Betts, PLLC Evers & Company CPA's L.L.C. Evers & Fox P.C. Executive Planners Northwest Farmers Insurance Faulk & Winkler, LLC Faulkner Mackie & Cochran, P.C. Faw, Casson & Co., LLP Federal Government Agency (Agency funded) Federal Government Agency (Employee funded) Feeley & Driscoll, P.C. Ferris, Busscher & Zwiers Fesnak and Associates, LLP Figer & Company Finley & Cook Fiondella, Milone & LaSaracina LLP Fisher & Associates, Inc Fisher Spiegel Kunkle & Gerber, P.L.L.C. Flagel, Huber, Flagel & Co. Flexible Concepts Inc. Flextronics International, Ltd Flieller, Kruger, Skelton & Plyler, LLP Fordham Goodfellow, LLP Foster Farms Fouts & Morgan, CPAs, P.C. Fowler, Holley, Rambo & Stalvey, P.C. Fox, Byrd & Company P.C. Frank, Rimerman & Co. LLP Frankel Zacharia, LLC Frazier & Deeter, LLC Freed Maxick & Battaglia Freemon, Shapard & Story Friedman LLP Friedman Suvalle & Salomon, PC Friedman, Weissman & Associates, PC Frierson Sola & Associates, P.C. Frost Cummings LLP Frost, Ruttenberg & Rothblatt, P.C. Fuller Lowenberg & Co., CPAs, P.C. Fuoco Group LLP Fust Charles Chambers LLP G.T. Reilly & Company Gainer, Donnelly & Desroches, LLP Gaines Kriner Elliott LLP Galanti & Company, P.C. Gallina LLP Galusha, Higgins & Galusha, PC Gamwell, Caputo & Co., PLLC Garza & Morales, LC Gatto, Pope & Walwick, LLP GBH CPAs, PC GBQ Partners LLC GEICO Geller & Company Gelman, Rosenberg & Freedman General Mills, Inc. General Motors Company Georgia - Dept. of Audits & Accounts Gerson, Preston, Robinson & Company, P.A. Gettry Marcus Stern & Lehrer, CPA, P.C. GHP Horwath Giambalvo Giammarese & Stalzer CPAs P.C. Gibbons & Kawash, CPAs Gilliam Coble & Moser, L.L.P Gish, Seiden, Kline & Co., L.L.P. Gleason & Associates GLSC & Company PLLC Godfrey Hammel, Danneels & Company, P.C. Goff, Backa, Alfera & Company, LLC Goldenberg Rosenthal, LLP Goldstein Lewin & Co. Goldstein, Karlewicz & Goldstein, LLP Gollob, Morgan, Peddy & Co., P.C. Goluses & Company, LLP Good Swartz Brown & Berns, A Division of J.H. Cohn LLP Goodman & Company Gore Marine Corporation Gorfine, Schiller & Gardyn, P.A Gorman & Assoc Graduate School Graf Repetti & Co., LLP Graff, Ballauer and Blanski, P.C. Graham, Cottrill, Jackson & Hostetter, LLP Gramkow, Carnevale, Seifert & Co., LLC Grant Bennett Associates Grant Thornton LLP GranthamPoole Grassi & Co Gravier & Associates Gray, Gray & Gray, LLP Green & Seifter, CPA's, PLLC Green, Hasson & Janks, LLP Greenwalt Sponsel & Co., Inc. Greer & Walker, LLP Gregory, Sharer & Stuart, P.A. Grigoraci, Paterno & Associates Grimaldi & Nelkin CPAs, P.L.L.C. Grimbleby Coleman CPAs, Inc Gross Mendelsohn & Associates, P.A. Grossman Yanak & Ford LLP GTM, Inc. Gumbiner Savett Inc. Gustafson & Co., CPA’s GYL Decauwer LLP H&R Tax & Business Services H&S Companies (Hendon & Slate, P.C.) Habif, Arogeti & Wynne, LLP Hacker, Johnson & Smith PA Haddox Reid Burkes & Calhoun PLLC Haefele, Flanagan & Co., P.C. Hagen, Kurth, Perman & Co., P.S. Hales-Bradford, L.L.P. Hall, Kistler & Company LLP Hamilton & Musser, P.C. Hamilton Misfeldt & Company P.C. Hammel, Beal & Lauer, P.C. Hancock & Dana PC Hancock Askew & Co., LLP Hanke Group, P.C., The Hannis T. Bourgeois, LLP Hansen, Barnett and Maxwell PC Hantzmon Wiebel LLP Harper & Pearson Company, P.C. Harper & Whitfield, P.C. Harper, Rains, Knight & Company, P.A. Harry and David Hartman Leito & Bolt, LLP Haskell & White, LLP Hawkins, Ash, Baptie & Co, LLP Hayashi & Wayland Hayflich & Steinberg, CPAs, PLLC Haynie & Company HBE Becker Meyer Love LLP Heard, McElroy, & Vestal , LLP Hecht & Co., P.C. Heffler, Radetich & Saitta LLP HEIN & ASSOCIATES LLP Heinfeld, Meech & Co. P.C. Hemming Morse, Inc. Henderson Hutcherson & McCullough, PLLC Henry & Horne, LLP Henry & Peters, PC Herbein+Company, Inc. Hertz, Herson & Company, LLP Hertzbach & Company PA Hill, Barth & King, LLC Hills, Johnson, McLemore, Redfield & Redrigues LLP HLB Gross Collins, P.C. HLB Tautges Redpath, Ltd. Hobe & Lucas, Certified Public Accountants, Inc. Hochfelder & Weber, PC Hochschild, Bloom & Company LLP Hodgson Pratt & Associates Hogan Taylor Holland CPAs, P.S.C. Holthouse Carlin & Van Trigt LLP Holtz Rubenstein Reminick Holyfield & Thomas, LLC Honkamp Krueger & Co. Horwath International Hotta Liesenberg Saito & Co. Howard & Co, LLP Howard, Wershbale & Co. Howe, Riley & Howe, PLLC Hoyman Dobson Huber, Ring, Helm & Co. Hudson, Cisne & Co. LLP Hughes Pittman & Gupton LLP Humes & Barrington, LLP Hungerford, Aldrin, Nichols & Carter, PC Hunter Group CPA LLC Hunter Hagan & Company, Ltd. Huron Consulting Group Hutchinson and Bloodgood Hutchinson, Gillahan & Freeh P.C. IDI ING North America Insurance Corporation Insight Accounting Group, P.C. Integrys Group, LLP Intel Interactive Intelligence IQ Backoffice Isler Northwest LLC J. D. Cloud & Co. LLP J.C. Penney Company Inc. J.D. Clark & Company J.H. Cohn LLP Jackson, Rolfes, Spurgeon & Co. James D. Jennings CPA, Inc. James Moore & Co. Jamison, Money, Farmer & Co., P.C. Jannsen & Company, S.C. Janover LLC Jansen, Valk, Thompson and Reahn P.C. Jaynes, Reitmeier, Boyd & Therrell, P.C. Jefferson Wells Jensen & Keddington P.C. JGD & Associates LLP Johanson & Yau Accountancy Corporation John A. Knutson & Co., PLLP John F. Lewis PC Johnson Jacobson Wilcox Johnson Lambert & Co. LLP Johnson, Harris & Goff, PLLC Johnson, Miller & Co. Johnson, Price & Sprinkle, PA Johnston, Gremaux & Rossi, LLP Jones & Roth, P.C. Jones and Kolb Jones, Nale & Mattingly PLC Kafoury, Armstrong & Co. Kahn, Litwin, Renza & Co., Ltd. Kane & Company, P.A. Kassouf & Company, P.C. Kathleen M. Carter, CPA Kathryn E. Humecki & Associates, LTD. Katz, Sapper & Miller, LLP Kaufman Rossin & Co, P.A. KAWG&F KBA Group KBA Group LLP KBL, LLP Kearney & Company Keefe, McCullough & Co., LLP, C.P.A. Keiter, Stephens, Hurst, Gary & Shreaves, P.C.

Kelley Galloway & Company, PSC Kemper CPA Group LLP Kennedy and Coe, LLC Kenneth C. Davis & Company, P.C. Kerber Rose & Associates Kern Dewenter Viere, Ltd. Kernutt Stokes Brandt & Co. LLP Kessler Orlean Silver & Company, P.C. Kiesling Associates LLP King, King, Alleman & Jensen Kirkland Albrecht & Fredrickson, P.C. Kirkland, Russ, Murphy & Tapp, P.A. Kirkpatrick, Phillips & Miller, CPA’s P.C. Kitano Capital LLC Kline, Keppel & Koryak, P.C KMH LLP Koch Reiss & Company, P.A. Kolb+Co. Kostin Ruffkess KPMG LLP Kreischer Miller Kresge, Platt and Abare, CPAs Kroll Associates, Inc Kronick Kalada Berdy & Co. P.C. Krost, Baumgarten, Kniss & Guerrero Kruggel, Lawton & Company, LLC Kuebler, Prudhomme & Co. Kushner LaGraize LLC Kutchins, Robbins & Diamond, LTD L-3 Communications L. D. L Accountants & Associates, LLC L.M. Henderson & Company, LLP Lanahan & Reilley LLP Landau Arnold Laufer & Company LLP Lane Gorman Trubitt, L.L.P. Lanigan & Associates, P.C. Lanigan, Ryan, Malcolm & Doyle PC Larry E. Nunn & Associates, CPA’s, L.L.C. Larson & Rosenberger, LLP LarsonAllen LLP Larsson, Woodyard & Henson, LLP LaSalle Investment Management Lattimore Black Morgan & Cain, PC Lautze & Lautze Lavine, Lofgren, Morris & Engelberg, LLP Lawrence B. Goodman & Co., P.A. Lazar Levine & Felix LLP LBA Certified Public Accountants, PA LCS&Z, LLP Lefkowitz, Garfinkel, Champi & DeRienzo P.C. Legacy Professionals LLP Legier & Materne Lehmann, Ullman and Barclay LLP Lender Processing Services, Inc Leone, McDonnell & Roberts, Professional Association Levine Katz Nannis & Solomon Lewis & Knopf Lindgren, Callihan, Van Osdol & Co. Ltd. Lindquist, von Husen & Joyce LLP Link Media, Inc. Linkenheimer LLP CPA's & Advisors Lipschultz Levin & Gray, L.L.C. Litman, Gerson, LLP Lockheed Martin Space Systems Company Loeb & Troper Lohrey & Associates, PLLC London Witte Group, LLC Long Chilton, LLP Lopata, Flegel & Company LLP Lopez & Partners, LLC Lougen, Valenti, Bookbinder & Weintraub, LLP Louis Plung & Company Louisiana Legislative Auditor Lucas Horsfall Murphy Pindroh, LLP Lumsden & McCormick, LLP Lurie Besikof Lapidus & Company, LLP Lutz & Company, PC M. Green and Company LLP Machen, McChesney & Chastain, LLP Macias Gini & O'Connell LLP Mack, Roberts & Co., L.L.C. Macro Consulting Group Mader Tschacher Peterson & Co. LLC Madsen, Sapp, Mena, Rodriguez & Co., P.A. Maginnis & Carey LLP Magnuson, McHugh & Co., P.A. Maher Duessel CPA's Mahoney Sabol & Company, LLP Mainline Supply Company Malcolm M. Dienes, LLC Malin, Bergquist & Company, LLP Mallah Furman & Co. Malone & Bailey, PC Maloney + Novotny, LLC Maloney, Reed, Scarpitti & Company Mantyla McReynolds, LLC Marathon Petroleum Company LLC Marcum LLP Marcum Rachlin LLP Margolin, Winer & Evens LLP Margolis & Company, P.C. Marian College Marien + Company, LLC Mark S. Panzer, PC Marks Nelson Vohland Campbell Radetic LLC Marks Paneth & Shron LLP Martin Starnes & Associates Martin Werbelow, LLP Marvin & Company, P.C. Masters, Smith & Wisby, P.A. Maxwell Locke & Ritter LLP Mazars Maze & Associates McCall, Gibson & Co., PLLC McCauley, Nicolas & Company, LLC. McClanahan and Holmes, LLP McCrory & McDowell LLC McDaniel & Associates, P.C. McDaniel and Company, Inc McDonald Jacobs McElroy, Quirk & Burch, APC McGill, Power, Bell & Associates, LLP McGowen, Hurst, Clark & Smith, P.C. McGuigan Tombs & Company McKean, Paul, Chrycy, Fletcher & Co. McKerley & Noonan McKonly & Asbury, LLP McLean, Koehler, Sparks & Hammond McLeod & Company McPhillips, Roberts & Deans PLC Mcquade Brennan LLP McSoley McCoy & Co MDA Professional Group, P.C. Meaden & Moore Medaglia & Co Melanson Heath & Company, PC Melhiser Endres Tucker CPAs, P.C. Mellott & Mellott, P.L.L. Melton & Melton, L.L.P. Melvin Bibb Pinson & Segars P.C. Mendonca & Suarez, LLC Mensch & Associates Metcalf Davis Metis Group LLC Meyers Brothers Kalicka, P.C. Meyler & Company, L.L.C. Meyners + Company MFR, P.C. Michigan Office of the Auditor General Middleton Burns & Davis Milhouse & Neal, LLP Miller & Company, Certified Public Accountants PLC Miller Carpenter and Earnest CPA’s Miller Cooper & Co.,Ltd. Miller Grossbard & Associates, P.C. Miller Wachman LLP Miller, Kaplan, Arase & Co., LLP Millimaki Eggert LLP Minnesota Office of the Legislative Auditors Minnesota Office of the State Auditor Mississippi State Tax Commission Missouri State Auditor’s Office Mitchell & Titus Mitchell Wiggins & Company LLP Mize, Houser & Company, Professional Association Mohle Adams Mohler, Nixon & Williams Monroe Shine Montgomery Professional Services Moody, Famiglietti & Andronico Moore Beauston & Woodham L.L.P Moore Colson Moore Stephens Lovelace, P.A. Moore Stephens Tiller LLC Morris, Davis & Chan LLP Morrison, Brown, Argiz & Farra, LLP Moses, Phillips, Young, Brannon & Henninger, LLP Moss Adams LLP Mountjoy Chilton Medley MPP&W, P.C. Mrasek and Associates, P.C. MRPR Group MSPC MSW Group, PLC Mueller & Co., LLP Mukai, Greenlee & Company, P.C. Murphy, Murphy & Murphy CPAs, Inc. Nathan Wechsler & Company, PA Needel, Welch & Stone, P.C. Neitzel, Luke and Associates, Inc. Neuschwander, Faircloth & Hardy, P.C. News America Nietzke & Faupel, PC Nishihama & Kishida, CPAs, Inc. Nisivoccia & Company LLP North Carolina State University - College of Management – Masters of Accounting Program Novak Francella LLC Novogradac & Company LLP Nowlen, Holt & Miner, P.A. NSBN LLP Null-Lairson, P.C. O'Connor & Drew P.C. O'Neill & Gaspardo LLC O'Sullivan Creel, LLP O’Connor Davies Munns & Dobbins LLP Ocariz, Gitlin & Zomerfeld LLP Office of the State Auditor State of Mississippi Oliva, Goddard & Wright CPAs Olson & Co. Orizon Group, Inc. Orth, Chakler, Murnane & Company, CPAs Ossege Combs & Mann, Ltd. Ostrow Reisin Berk & Abrams, Ltd. Pacific Alternative Asset Management Company, LLC Packer Thomas Pailet, Meunier and LeBlanc, LLP Pannell Kerr Forster of Texas, P.C. Pannell Kerr Forster, P.C. Paquette Giantonio & Company, LLC Parent, McLaughlin, Nangle Parente Beard LLC Parke, Guptill & Company, LLP Parkway Properties, Inc. Patrick Rhodes & Associates, P.L.L.C. Pattillo, Brown & Hill, L.L.P. Paul Pearce CPA, PC Paul Scherer & Company LLP Pearce, Bevill, Leesburg & Moore Pease & Associates, Inc. Pechter & Associates, P.C. Pender Newkirk & Company, CPA's Perelson Weiner LLP Perez-Abreu, Aguerrebere, Sueiro & Torres P.L. Perkins Peterson & Company, LLP Peterson Sullivan PLLC Petrinovich Pugh & Company, LLP Philip Vogel & CO. PC Phillip M Layne Phillippi, Wright & Co. LLC Piascik & Associates Piazza, Donnelly & Marlette LLP Piccerelli, Gilstein & Company, LLP Pickens Snodgrass Koch LLP Piercy Bowler Taylor & Kern Pittard Perry & Crone, Inc. PKF Consulting PKF Dapolito LLP PKF Hawaii LLP PKF Los Angeles PKF San Diego PKS & Co., P.A. Place Properties LP Plante & Moran PLLC PMB Helin Donovan Porter Keadle Moore LLP Postlethwaite & Netterville Potter & Company Potter & Company, P.A. Praxair Technology, Inc. Price Kong & Company PricewaterhouseCoopers LLP Princess Cruises Principal Financial Group Pritchard Osborne, LLC Proctor, Crook & Crowder, P.A. Progressive Insurance Propp Christensen Caniglia LLP Protective Life Corporation Protiviti Pry Professional Group Pugh & Company, P.C. Pulakos & Alongi Purdy Powers & Company Purvis Gray & Company, LLC QBE Holdings, Inc. Quality of Life Health Services Quest Software, Inc. R&A CPAs R. William Johnson Jr. & Co. PLC RAFFA, P.C. Raich, Ende, Malter & Co. LLP Ray, Bumgamer, Kingshill P.A. Raymond James Rea and Associates REDW Business & Financial Resources, LLC Regier Carr & Monroe, L.L.P. Reilly, Penner & Benton LLP Reinel & Co LLP Resnick Amsterdam Leshner PC Reynolds, Bone & Griesbeck Reznick Ribotsky Levine & Company, CPAs Rich Wightman & Co. Richardson Kontogouris LLP RINA accountancy corporation Riney, Hancock & Co., PSC RJ Pile, LLC Robert Blocker CPA Robert R. Redwitz & Co. Robinson, Grimes & Company, P.C. Robnett & Company LP Rodefer Moss & Co, PLLC Roedl & Partner Rosen Seymour Shapss Martin & Company LLP Rosen, Sapperstein & Friedlandler, Chartered Rosenberg Rich Baker Berman & Company Rosenstein, Halper, Maselli LLP Rossmann MacDonald & Benetti, Inc. Rothstein Kass Rounsfull & Associates Rowbotham & Company LLP RPR Partners, LLP RSM McGladrey Firm Foundation RSM McGladrey LLP / Network Firms RubinBrown LLP Rushton & Company Russell Thompson Butler & Houston, LLP RWH Myers & Company, LLC Ryan, Sharkey & Crutchfield, LLP S. D. Poole CPA, Inc. Safeway NSC Saint Joseph's College Salibello & Broder LLP Salmin, Celona, Wehrle & Flaherty, LLP Salmon Sims Thomas Saltmarsh Cleaveland & Gund Saltzman Hamma Nelson Massaro LLP Sample & Bailey Sandra Spencer CPA Sansiveri, Kimball & McNamee, L.L.P. Santos Postal & Company, P.C. Satter & Co. Saville, Dodgen & Company SC&H Group Schechter Dokken Kanter Scheffel & Company, PC Schenck Business Solutions Scherrer Hernández & Co. Schmidt Westergard & Company, PLLC Schmitt, Griffiths, Smith & Co. Schneider Downs Schowalter & Jabouri, P.C. Sciarabba Walker & Co LLP Scott McElveen, LLP Seidel, Schroeder & Company Seigneur Gustafson LLP Seiler & Company, LLP Semple, Marchal & Cooper, LLP Sempra Audit Services Sentry Insurance SF & Company Shannon & Associates, LLP Shapiro Flom & Company LLC Sharrard, McGee & Co., P.A. Shearer, Taylor & Co., P.A. Sheehan & Company Sherck, Hussey, Johnson & McNaughton, LLC Shoptaw, Labahn & Company P.A. Sickler, Torchia, Allen & Churchill, CPA's, PC Simonton & Kutac, L.L.P. Sinel, Wilfand & Vinci, CPAs, Inc. Singer Lewak Greenbaum & Goldstein LLP Sisterson & Co. LLP Skoda, Minotti & Co. Smart and Associates, LLP Smith & Howard Smith Elliott Kearns & Company, LLC Smith Mandel & Associates, LLP Smith, Dukes & Buckalew, LLP Smith, Koelling, Dykstra & Ohm PC Smith, Lange and Phillips LLP Smoak, Davis & Nixon LLP Smoker, Smith & Associates, PC Smolin Lupin Snead and Williams, PLLC Snyder Cohn Sobel & Co., LLC Sobul, Primes & Schenkel Sodexho Sol Schwartz & Associates, P.C. Solomon Edwards Group, LLP Somerset CPAs Soren McAdam Christenson LLP South Mississippi Electric Power Association Southeast Community Health System Southern Company Spectra Energy Corp. Spicer Jeffries LLP Spoor & Associates, P.A. Springs Global US, Inc. Sproles Woodard L.L.P. SPX Corporation Squar, Milner, Peterson, Miranda & Williamson, LLP SRC Holdings Corp. SS&G Financial Services, Inc. Stan Farson, CPA Starbucks Coffee Company Stark Winter Schenkein & Co., LLP Stegman & Company Steinberg Advisors, Ltd. Stevens & Keesling PC Stevens Wilcox Potvin Cassidy & Jakubowski Stockton Bates, LLP Stone Carlie Stonefield Josephson, Inc. StoneTurn Group LLP Storm, Scullion & Co. P.C. Stovall, Grandey & Allen LLP Strothman & Company PSC Stulmaker, Kohn & Richardson, LLP Sturn Wagner Lombardo & Company, LLC Sullivan & Company, CPAs Sullivan Bille P.C. SunTrust - Controller's Division Suttle & Stalnaker, PLLC SVA SwaimBrown PA Swart, Lalande & Associates, PC Sweeney Conrad, P.S. Swink, Fiehler & Company, P.C. T.R. Moore & Company P.C. Tahim And Associates Tait, Weller & Baker LLP Tanner LC Tarpley & Underwood, P.C. Teachers’ Retirement System of Louisiana Teal, Becker & Chiaramonte, CPAs, P.C. Templeton & Company, LLP Tennessee Comptroller of the Treasury Terri L. Davis CPA, Inc. Terry Collier & Associates, P.C Testone, Marshall & Discenza, LLP Texas Medical Center Texas Roadhouse Thaney & Assoc. The Bonadio Group The Coca-Cola Company The Griggs Group CPAs The GTM Group The GTM Group, Inc. The Hobbs Group, P.A. The J.M. Smucker Company The Layton Companies The National Realty Group, Inc. The Rehmann Group The Sexton Companies The Steak n Shake Company Thibodaux Hebert Deshotels Leblanc, LLCe Thigpen, Lanier, Westerfield & Deal, CPAs Thomas J. Tessier, CPA, PC Thomas, Judy & Tucker, P.A. Thomas, Wilson, Ragusa, Uffman & Co. Thompson Dunavant PLC Thompson, Greenspon & Co., P.C. Thompson, Williams, Biediger, Kastor & Young, L.C. Thorn, Lewis & Duncan, Inc. Timpson Garcia LLP Tipton, Marler, Garner & Chastain Todd Rivenbark & Puryear, PLLC Tom Bolt & Associates, P.C. Toothman Rice, PLLC TPP Trainer, Wright and Paterno LLP Travis Wolff, LLP Tri-State University Trien Rosenberg Trindera Engineering Tronconi Segarra & Associates LLP True Partners Consulting Tullius Taylor Sartain & Sartain LLP Ueltzen & Company UHY Advisors UHY Michigan UHY Missouri University of Memphis (Direct Bill) Untracht Early LLC UnumProvident Urish Popeck Swope Lamberson & Co., LLP Valero Energy Corporation VanceCronin VanderPloeg, Bergakker & Assoc. Varner, Sytsma & Herndon CPA Vavrinek, Trine, Day & Co., LLP Veris Consulting, LLC Vestal & Wiler Vine Dahlen PLLC Vink Teague & Associates Virginia Utility Protection Service, Inc. VonLehman + Company Inc. Wagner, Eubank & Nichols, LLP Wall, Smith, Bateman & Assoc., Inc. Wallace, Plese + Dreher, L.L.P. Walter & Shuffain, P.C. Warady & Davis LLP Warren, Averett, Kimbrough & Marion Wathen, DeShong & Juncker, LLP Watkins Uiberall, PLLC Watson Rice LLP Way, Ray, Shelton and Co., P.C. Weaver LLP Weber-O'Brien, LTD Wegmann Dazet & Company APC Wegner LLP Weinstein & Anastasio, P.C. Weinstein Spira & Company Weiser LLP Weiss & Company LLP Welch & Company, CPAs Welenken Himmelfarb & Company Wells Fargo Audit & Security Wermer Rogers Doran & Ruzon Weyrich, Cronin & Sorra Whalen & Company Wheeler, Wolfenden & Dwares, P.A. Whipplewood CPAs, P.C. Whitley Penn LLP Whitlock, Selim & Keehn, LLP Whittlesey & Hadley, P.C. Wilkin & Guttenplan, P.C Wilkins Miller, P.C. William Vaughan Company Williams Benator & Libby, LLP Williams CPA Firm, PLLC Williams Overman Pierce, LLP Williams-Keepers LLC Wills & Associates, PC Wilson, Price, Barranco, Blankenship & Billingsley, PC Windes & McClaughry Windham Brannon, P.C., CPAs Wipfli Wisan Smith Racker & Prescott WISS & Company, LLP WithumSmith+Brown, Direct Bill WithumSmith+Brown, Preferred Provider Witt Mares Wolf & Co., P.C. Wolf & Company LLP Work & Greer, PC Wright Ford Young & Co. Yankovich Adelman Johnson & Stevenson Yeo & Yeo Young, Oakes, Brown & Company, P.C. Yount, Hyde, Burbour P.C. Zamucen & Curren Zdonek & Wolowicz ZFUS

Alliances

AGN AGNA APA Baker Tilly BDO Alliance BKR CPAAI CPAConnect CPAmerica CPASNET CPAUSA DFK International ENW HLB Horwath IAPA

IGAF INPACTAmericas Integra International JHI LEA MGI MSI MSNA Nexia PKF Polaris International Practicewise LLC Network Praxity Russell Bedford Texas Management Group WAAF

Corporations

Aflac Caterpillar Inc. Chick-fil-A Citi Hedge Fund Services Comcast Delta Air Lines Enterprise Rent-A-Car Federated Insurance Giant Eagle Gifford, Hillegass & Ingwersen, LLP Hilton Grand Vacations Company, LLC

Home Depot Hospital Corporation of America Koch Industries, Inc. Massey Energy Company Match.com Navigant Sempra Energy Tesoro Companies Inc. The Book Works, Inc. Wal-Mart Internal Audit Services Windstream Communications

Associations/Other

Indiana State Board of Accounts Employee Association