Directory of Member Firms, January 1, 1989
Transcript of 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
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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
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AICPA D
ivision for CPA Firm
s D
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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
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