Firm and Corporate Affiliations

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Firms

Accounting & Consulting Group Accuity LLP AGN Alliance Ahern, Triem, Kirk and Garter LLP Albrecht, Viggiana, Zureck & Co., P.C. Aldering & Co., LLC Alexander Thompson Arnold PLLC Allete Inc. Alliott Group Alliance Alpern Rosenthal Alvarez & Marsal AMLLP (Armanino-McKenna) Amper Politziner & Mattia Anchin, Block, Anchin Anders Minkler & Diehl LLP Anderson & Bros. CPA Anderson & Reed Andre & Associates, PC Andrews Hooper & Pavlik P.L.C. Anton, Collins & Mitchell (ACM) Appelrouth Farah & Co. P.A. Apple Growth Partners Argy, Wiltse and Robinson, P.C. Aronson and Company Asher & Co. Atkinson & Co. Averett Warmus Durkee Baker Tilly Alliance Baker, Newman, Noyles LLC (BNN) Bansley & Kiener Barbacane, Thornton & Company Barfield Murphy Shank & Smith Barnes Dennig & Company Barnes Wendling CPAs, Inc. BDO Seidman and Alliance Firms Beach, Fleischman & Co., P.C. Beard Miller Company LLP (bmc) Beasley, Mitchell & Co., LLP Beason Nalley, Inc. Beemer, Pricher, Kuehnackl, Heidbrink Beene Garter PLC Beers and Cutler Bell & Company P.C. Bennett Thrasher CPA Benson & McLaughlin P.C. Berdon LLP Berenfeld, Spritzer, Schechter & Sheer LLP Berger Lewis Berkowitz Dick Pollack & Brant Berman Hopkins Wright & Laham Bernard Robinson & Company Berry, Dunn, McNeil & Parker BGBC Partners LLP BKD BKR Garcia and Company PLLC BKR Alliance Blackman Kallick Blue & Co Blum Shapiro Bober, Markey, Feddrovich & Co. Boles Metzger Brosius & Ritter Bourgeois Bennett LLC Boyer Ritter Brady, Ware & Schoenfeld, Inc. Braver PC Briggs & Veselka Co. Brock, Schechter & Polakoff, LLP (BS&P) Brockman, Coats, Gedelian & Co. Brown Smith Wallace, L.L.C. Brown, Edwards & Co. Brown, Graham & Co. Brown, Schultz, Sheridan & Fritz (BSSF) Brunson, Wilkerson, Bowden & Associates PC BUCKNO, LISICKY &CO PC Burr, Pilger & Mayer Burt & Company CPAs LLC Calibre CPA Group CAMPBELL, RAPPOLD & YURASITS Capin Crouse Carlin, Charron & Rosen, LLP Carr Riggs and Ingram Carver Moquist & O'Connor CBIZ & Mayer Hoffman McCann CF & Co. LLP Charles W. Green Cherry, Bekaert & Holland, LLP Chiampou Travis Besaw Kershner Child, VanWagoner & Bradshaw, PLLC Chilton & Medley PLC Citrin Cooperman Ciuni & Panichi Clark Nuber Clark, Anderson, McNelis & Co., PA Clifton Gunderson LLP Clovis CPA Cohen & Company Ltd. Coleman & Co. P.C. CONCANNON, MILLER & CO PC Conner Ash PC Continental Resources Contryman Associates, P.C. Corbett, Duncan & Hubly PC CORPTAX Couto, DeFranco & Magone CPA Connect Alliance CPA USA Alliance CPAAI Alliance CPAmerica International Network Alliance CPASNET Alliance Cross Fernandez & Riley Crosslin & Associates, PC Crowe Chizek and Company LLC Cummings, Lamont & McNamee CPAs Dale E. Owen P.C. Damitz Brooks Nightingale Turner & Morrisset Dana F. Cole Dannible & McKee, LLP Daoro Zydel & Holland LLP Daszkal Bolton LLP Davidson, Holland, Whitesell & Co. Davie Kaplan, CPA, P.C. Davis, Kinard & Co. P.C. Decosimo & Company DeJoy, Knauf & Blood LLP DeJoya Griffith & Company, LLC Del Conte, Hyde, Annello & Schuch P.C. Delap White Caldwell & Croy LLP Deloitte LLC DeMarco, W achter & Co. Dembo, Jones, Healy, Pennington & Marshall P.C. Dermody Burke & Berown DFK Alliance DiCicco,Gulman&Co., LLP DiSanto, Priest & Co. Dixon Hughes Doeren Mayhew P.C. DOZ (Dauby O'Connor & Zaleski) Draffin & Tucker, LLP Duggan & Massey Dutton & Associates P.C. Dworken, Hillman, LaMorte & Sterczala, P.C. Eadie & Payne, LLP Edelstein and Company LLP EEPB, PC EGP PLLC Ehrhardt Keefe Steiner & Hottman PC (EKS&H) Eide Bailly LLP Eisner Eisner & Lubin LLP El Paso Corp Elliott Davis LLC EMC Ennis Pellum & Associates ENW Alliance ERE LLP Ernst & Young LLC Eubank & Betts, PLLC Faulkner Mackie & Cochran, P.C. Finley & Cook Fisher Spiegel Kunkle & Gerber, PLLC Flagel, Huber, Flagel & Co. Frazier & Deeter LLC Freed Maxick & Battaglia Freemon, Shapard & Story CPAs Friedman LLP Friedman, Suvalle & Salomon, PC Friedman, Weissman & Associates, P.C. Frost, Ruttenberg & Rothblatt P.C. Fuller Lowenberg & Co., CPAs P.C. Fust Charles Chambers LLP G.T. Reilly & Company Gaines Kriner Elliott LLP Gallina LLP Gamwell, Caputo & Co., PLLC Gatto, Pope & Walwick, LLP Geller & Co. Geller,Ragans,James,Oppenheimer,Creel Gelman, Rosenberg, Freedman Gerson, Preston, Robinson & Company, P.A. Gibbons & Kawash CPAs Gibson & Carden LLP Gilliam Coble & Moser, LLP Goff Backa Alfera & Co. LLC Goldstein Lewin & Co. LLP Good Swwartz Brown & Berns LLP Goodman & Company Gorman & Associates Graham, Cottrill, Jackson & Hostetter LLP Gramkow, Carnevale, Seifert & Co., LLC Grant Bennett Associates Grant Thornton Grassi Green, Hasson & Janks, LLP Greenwalt Sponsel & Co., Inc. Greer & Walker, LLP Grigoraci, Trainer, Wright and Paterno LLP Grimbleby-Coleman CPA Gumbiner Savett Inc. Haefele, Flanagan & Co., P.C. Hall, Kistler & Company LLP Hamilton & Musser, P.C. Hamilton Misfeldt & Company Hancock Askew & Co. Hanke Group P.C. Hansen, Barnett & Maxwell, PC Hantzmon Wiebel LLP Harper and Pearson Company PC Harper Van Scoik & Co. Harper, Rains, Knight & Company PA Hartman Leito & Bolt, LLP Hayashi & Wayland LLP Hecht & Co. Heffler, Radetich & Saitta LLP Heinfield Meech Henderson, Hutcherson & MCCullough PLLC Herbein + Company Hill, Barth & King LLC HLB Gross Collins P.C. HLB Tautges Redpath Ltd. Hochfelder & Weber Hogan & Slovalek Holthouse, Carlin & Van Trigt LLP Holtz Rubenstein Reminick Horwath Alliance Hotta Liesenberg Saito & Co., CPA Howard & Co. LLP Howard, Wershbale & Co. Howe, Riley & Howe, PLLC Hudson, Cisne + Co. LLP Hungerford Aldrin Nichols & Carter PC Huron Consulting Hutchinson and Bloodgood LLP HUTCHSON, GORMAN & FREEH PC IAPA Alliance IGAF Alliance Inpact Americas Alliance Intel Corporation Ives & Sultan LLP J H Cohn J.D. Clark & Company J.D. Cloud & Co. LLP James Moore & Co., P.L. Jarrard, Nowell & Russell, LLC Jaynes Reitmeier Boyd & Therrell P.C. JHI Alliance Alliance John A. Knutson & Co., PLLP Johnson Jacobson Wilcox Johnson Lambert & Co. LLP Johnson, Price & Sprinkle PA Jones & Roth, P.C. Kafoury, Armstrong & Co. Kassouf (L.Paul) & Company

Katz, Sapper & Miller, LLP (KSM) Kaufman, Rossin & Co. PC KAWG & F KBA Group, LLP Kearney & Co. CPAs & Consultants Keefe, McCullough & Co. Keller & Associates, CPAs Kennedy & Coe, LLC Kern Dewenter Viere Ltd. Kiesling Associates, LLP Kirkland Albrecht & Fredrickson PC Kirkland, Russ, Murphy & Tapp P.A. Kolb & Co. Kostin Ruffkess & Co. KPMG LLC Kreischer Miller Kronick Kalada Berdy & Co. P.C. Kruggel Lawton & Company LLC. L. CottonThomas & Company LLP L.M. Henderson & Company, LLP Larry E. Nunn & Associates, CPA's, L.L.C. LarsonAllen LaSalle Investment Management, Inc. Lattimore, Black, Morgan & Cain, P.C. Lautze & Lautze Lavine, Lofgren, Morris & Engelberg, LLP Layton Companies Lazar Levine Felix LLP LBA CPA, PA LEA Alliance Leone McDonnell & Roberts Lewis & Knopf LGC&D - Lefkowitz, Garfinkel, Champi & DeRienzo P.C. Lindgren, Callihan, Van Osdol & Co., Ltd. London Witte & Co. Long Chilton LLP Lougen Valenti Bookbinder & Weintraub LLP Louis Plung & Co. LLP Lumsden & McCormick, LLP Lurie Besikof Lapidus & Co. LLP Lutz & Co. P.C. Machen, McChesney & Chastain, LLP Maginnis & Carey LLP Magnuson, McHugh & Company Maher Duessel CPAs Mahoney Cohen Malcolm M. Dienes Malin, Bergquist & Company, LLP Marcum Kliegman LLP Margolin, Winer & Evens, LLP Marien & Company, LLC Marks, Paneth & Shron Maze & Associates McCrory & McDowell LLC McDonald Jacobs P.C. McDonough, Eddy, Parsons & Baylous McElroy Quirk & Burch, APC McGill, Power, Bell & Associates, LLP McGladrey (RSM), Network and Foundation Firms McGraw-Hill Companies McPhillips, Roberts & Dean PLLC Meaden & Moore Medaglia & Co. Melanson Heath & Co. Melhiser Endres Tucker Mendonca & Suarez, LLC Mendoza Berger & Company LLP Mensch & Associates Metis Group LLC Meyners & Co. MGI Alliance Millimaki Eggert LLP Milthouse & Neal, LLP Mitchell & Titus LLP Mitchell Wiggins & Company Mohle Adams Mohler, Nixon & Williams Moore Beauston & Woodham LLP Moore Colson Moore Stephens Frost Moore Stephens Lovelace P.A. Moore Stephens P.C. Moore Stephens Potter Moore Stephens Tiller LLP Moore Stephens Wurth Frazer and Torbet, LLP Morrison, Brown, Argiz & Farra Moss Adams Mountjoy & Bressler LLP MSW Group, PLC Murrell Hall McIntosh & Co. Nathan Wechsler & Company Needle, Welch & Stone, P.C. Neuschwander, Faircloth & Hardy, PC Nexia Alliance Nishball, Carp, Niedermeier, Pacowta & Co., P.C. Nishihama & Kishida, CPAs, Inc. (N&K CPAs, Inc.) Nisivoccia & Co., LLP Novogradac & Co. LLP NSBN LLP Null-Lairson, P.C. O'Connor & Drew O'Connor Davies Munns & Dobbins LLP Pacific Alternative Asset Management Company LLC Pannell Kerr Forster of Texas, P.C. Pannell Kerr Forster P.C. Parente Randolph LLC Parente, McLaughlin & Nangle Parkway Properties LLP Patillo, Brown & Hill, L.L.P. Paul Pearce CPA, PC Paul Scherer & Co, LLP Pender Newkirk & CO. PA Perkins Group Peterson & Company Peterson Sullivan Petrinovich Pugh & Company, LLP Philip Vogel & Co., P.C. Texas Phillipi, Wright & Co., LLC Piascik & Associates Piccerelli, Gilsein & Co., LLP PKF Los Angeles PKF Alliance PKF San Diego Plante & Moran PMB Helin Donovan, LLP Polaris International Alliance Porter Keadle Moore, LLP Postlethwaite & Netterville Potter & Co. P.A. Presser, Lahnen & Edelman Pritchard Osborne LLC PRITCHARD, BIELER,GRUVER &WILLISON PC Protiviti Pry Professional Group Pugh & Company P.C. Pulakos & Alongi Purdy Powers and Company PWC LLC Quality of Life Health Services, Inc. R & A CPAs R. William Johnson Jr. & Co. Rachlin, Cohen & Holtz, LP RAFFA Associates & PC Raich Ende Malter and Co. LLP Rea & Associates Regier Carr & Monroe, LLP Rehmann Group (The) Reilly, Penner & Benton LLP REINEL & CO LLP Resnick Amsterdam Leshner Reynolds, Bone & Griesbeck PLC Reznick Group Rodefer Moss & Co., PLLC Rohrkemper Ossege & Combs, Ltd. Rosen Seymour Shapss Martin & Co. Rosen, Sapperstein & Friedlander Chartered Rosenstein, Halper, Maselli LLP Rotenberg & Co., LLP Rothstein Kass RPR Partners LLP Rushton and Company Russell Bedford Alliance Russell Thompson Butler & Houston LLP Ryan, Sharkey & Crutchfield LLP Saltmarsh, Cleaveland & Gund Sample & Bailey CPAs PC Schenck Business Solutions Schneider Downs Schowalter & Jabouri, P.C. Seigneur Gustafson LLP SF & Company Sheehan & Company, CPA, PC Shoptaw, Labahn & Co., P.A. Sickler, Torchia, Allen & Churchill CPAs P.C. Singer Lewak Greenbaum and Goldstein Sisterson Skoda Minotti Smart Smith & Howard Smith Elliott Kearns & Company, LLC Smith Mandel & Associates, LLP Smolin Lupin Sobel & Co., LLC Sobul, Primes & Schenkel, CPAs, APC Somerset CPAs LLP Sonic Corporation Spoor & Associates Squar Milner Peterson SRC Holdings Corp. SS&G Financial Inc. Stone Carlie & Company Storm, Scullion & Co. PC, Storm & Danley, PC Stout, Causey & Horning (SC&H Group) Strothman & Company PSC Suby, Von Haden & Associates, S.C. Sullivan & Company Summit CPA Group Suttle & Stalnaker, PLLC SwaimBrown PA Swart, Lalande & Associates, P.C. Sweeney Conrad P.S. Tait, Weller & Baker LLP Tanner LC Tarpley & Underwood PC Tauber & Balser, P.C. Teal, Becker & Chiararmonte CPAs, P.C. Thaney & Associates The Bonadio Group (The) Thompson Dunavant PLC Tofias PC Toothman Rice PLLC Travis Wolff Trindera Engineering, Inc. Trine University (formerly Tri-State) Tronconi Segarra & Associates LLP True Partners Consulting UHY Urish Popeck Swope Lamberson & Co., LLP Valiente Hernandez PA Vavrinek, Trine, Day & Co. Venman & Co. Vermont State Auditor Vestal & Wiler Virchow Krause & Company, Inc. Vitale Caturano & Co., Ltd. Von Lehman & Co. Walter Shuffain P.C. Warren, Averett, Kimbrough & Marion Weaver and Tidwell Weber O'Brien, Ltd. Wegman Dazet & Company Weinstein Spira & Company P.C. Weiser LLP Weiss & Company Whiltlsey & Hadley, P.C. Whitlock, Selim & Keehn, LLP Wilkins Miller P.C. William Vaughan Company Williams Benator & Libby, LLP Williams Keepers LLC Williams Overman Pierce LLP Wilson, Price, Barranco, Blankenship & Billingsley, P.C. Windes & McClaughry Accountancy Corporation Windham Brannon PC Wipfli LLP Wiss & Co. Withum, Smith & Brown LLP Witt Mares Wolf & Co. P.C. Wright Ford Young & Co. Yeo & Yeo CPAs & Business Consultants Yount, Hyde, Barbour, P.C.

Alliances

AGN Alliott Group (AGNA) Baker Tilly BDO Alliance Firms BKR CPAAI CPAmerica International CPA Connect Firms CPAsNet CPA USA DFK ENW - Enterprise Network Worldwide HLB

Horwath IAPA IGAF Inpact Americas JHI Leading Edge Alliance MGI Moore Stephens (MSNA) Nexia PKF Polaris RSM Network Firms Russell Bedford

Corporations

AFLAC Alltel Corporation Barclays Global Investors Caterpillar, Inc. Chic-Fil-A, Inc. Citi Hedge Fund Services North America, Inc. Comcast Delta Airlines Enterprise Federated Insurance GHI Giant Eagle Inc. HCA, Inc. Hilton Grand Vacations Company, LLC

Home Depot Koch Industries Massey Energy Corp Match.Com LP Navigant PCS (Professional Career Services (PCS) QBE Reinsurance Corp. Sempra Energy Tesoro Companies, Inc. The Book Works, Inc. Tysons Foods, Inc Wal-Mart Washington Mutual Windstream Communications

Associations/Other

Lutheran Church Extension Fund
Indiana State Board of Accounts Employee Association
YMCA - San Antonio