Inspection Reports
Under the Sarbanes-Oxley Act and the Board's rules, portions of an inspection report that deal with criticisms of, or potential defects in, the firm's quality control systems are not made public if the firm addresses those matters to the Board's satisfaction within 12 months after the report date. Those portions are made public, however, if (1) the Board determines that a firm's efforts to address the criticisms or potential defects were not satisfactory, or (2) the firm makes no submission evidencing any such efforts. In the list below, a double-asterisk (**) indicates that the publicly available report has been expanded to include some or all such portions of the report. For additional information, see PCAOB Release No. 104-2006-077, The Process for Board Determinations Regarding Firms' Efforts to Address Quality Control Criticisms in Inspection Reports (March 21, 2006).
A - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - Z
- Aaron Stein (11/30/2006)
- Ahearn, Jasco & Company, P.A. (6/23/2005)
- Ahearn, Jasco & Company, P.A. (9/24/2007)
- Aidman, Piser & Company, P.A. (9/24/2007)
- Akin, Doherty, Klein & Feuge, P.C. (4/6/2006)
- Allen G. Roth, P.A. (2/28/2008)
- Altschuler, Melvoin and Glasser LLP (3/14/2007)
- Amisano Hanson, Chartered Accountants (Canada) (4/19/2007)
- Amper, Politziner & Mattia, P.C. (9/24/2007)
- Anchin, Block & Anchin LLP (1/25/2007)
- Anderson ZurMuehlen & Co., P.C. (3/9/2006)
- Anness, Gerlach & Williams, Inc. (8/15/2006)
- Anton Collins Mitchell LLP (6/23/2005)
- Anton Collins Mitchell LLP (4/24/2008)
- Armando C. Ibarra, Certified Public Accountant, a professional corporation (6/23/2005) **
- Armanino McKenna LLP (3/9/2006)
- Arnett & Foster, P.L.L.C. (7/13/2006)
- Arnett & Foster, P.L.L.C. (3/20/2008)
- Aronson & Company, A Professional Corporation (3/14/2007)
- Arshad M Farooq (9/24/2007)
- Arthur F. Bell, Jr. & Associates, L.L.C. (11/6/2007)
- Ary, Roepcke & Mulchaey, P.C. (2/2/2006)
- Ary, Roepcke & Mulchaey, P.C. (5/21/2008)
- Asher & Company, Ltd. (11/6/2007)
- Austin, Niester, Beauchamp and Finnegan, P. C. (2/2/2006)
- Austin, Niester, Beauchamp and Finnegan, P. C. (6/19/2008)
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- Bagell, Josephs, Levine & Company, L.L.C. (6/19/2008)
- Baker Newman & Noyes P.A. Limited Liability Company (9/28/2005)
- Baker Newman & Noyes P.A. Limited Liability Company (5/21/2008)
- Banks, Finley, White & Co., Certified Public Accountants (3/20/2008)
- Baratz & Associates P.A. (6/8/2006)
- Barfield, Murphy, Shank & Smith, P.C. (4/6/2006)
- Bassie & Co. (5/21/2008)
- Bateman & Co., Inc. (11/30/2006)
- Battelle & Battelle LLP (1/21/2005)
- Battelle & Battelle LLP (3/20/2008)
- Baum & Company, P.A. (9/28/2005) **
- Baumann, Raymondo & Company, PA, CPAs (6/19/2008)
- BDO Seidman, LLP (11/17/2005)
- BDO Seidman, LLP (11/30/2006)
- BDO Seidman, LLP (5/16/2007)
- BDO Seidman, LLP (5/6/2008)
- BDO Stoy Hayward LLP (United Kingdom) (12/20/2006)
- Beadle, McBride, Evans & Reeves, LLP (9/28/2005)
- Becher, Della Torre, Gitto & Company, A Professional Corporation (9/24/2007)
- Beckstead & Watts, LLP (9/28/2005)
- Bedford Curry & Co. (Canada)(4/19/2007)
- Bedinger & Company (4/6/2006)
- Bella, Hermida, Gillman, Hancock & Mueller (2/2/2006)
- Bella, Hermida, Gillman & Associates, P.A. (4/24/2008)
- Bencivenga Ward & Company, CPA's, P.C. (9/24/2007)
- Berard & Donahue Certified Public Accountants, P.C. (11/6/2007)
- Berenfeld, Spritzer, Shechter & Sheer (2/28/2008)
- Berenson LLP (11/30/2005)
- Berkovits, Lago & Company, LLP (2/28/2008)
- Berkowitz Dick Pollack & Brant Certified Public Accountants & Consultants, LLP (9/28/2005)
- Berman Hopkins Wright & LaHam, CPAs, LLP (11/30/2005)
- Bernstein & Pinchuk LLP (4/6/2006)
- Berry, Dunn, McNeil & Parker, LLC (2/2/2006)
- Berry, Dunn, McNeil & Parker, LLC (4/24/2008)
- BKD, LLP (11/30/2006)
- BKHM, P.A. (7/16/2007)
- Blackman Kallick Bartelstein, LLP (12/15/2005)
- Blanchfield, Kober & Company, Certified Public Accountants, P.C. (11/30/2005) **
- Blanchfield, Kober & Company, Certified Public Accountants, P.C. (6/19/2008)
- Bloom & Co., LLP (12/18/2007)
- Blue & Co., LLC (9/24/2007)
- Bobbitt, Pittenger & Company, P.A. (10/27/2005)
- Bobbitt, Pittenger & Company, P.A. (5/21/2008)
- Bober, Markey, Fedorovich & Company (11/30/2005)
- Bongiovanni & Associates, CPA's (11/30/2006)
- Borland, Benefield, Crawford & Webster, CPA's, P.C. (10/27/2005)
- Boulay, Heutmaker, Zibell & Co. P.L.L.P. (7/16/2007)
- BP Audit Group CPAs and Consultants, PLLC (7/25/2005)
- Brad A. Kinder, CPA (7/25/2005)
- Brad A. Kinder, CPA (5/21/2008)
- Brady, Martz & Associates, P.C. (7/16/2007)
- Braverman International, P.C. (3/9/2006)
- Braverman International, P.C. (3/20/2008)
- Breard & Associates, Inc. Certified Public Accountants (10/26/2006)
- Briggs, Bunting & Dougherty, LLP (11/30/2006)
- Brimmer, Burek, Keelan LLP (4/19/2007)
- Briscoe, Burke & Grigsby LLP (7/16/2007)
- Brock and Company, CPAs, P.C. (4/6/2006)
- Broussard, Poche′, Lewis & Breaux, L.L.P. (7/13/2006)
- Brown, Armstrong, Paulden, McCown, Hill, Starbuck & Keeter Accountancy Corporation (10/26/2006)
- Brown & Brown, LLP (8/15/2006)
- Brown, Edwards & Company, L.L.P. (10/27/2005)
- Brown Smith Wallace, L.L.C. (10/26/2006)
- Buckno Lisicky & Company (1/25/2007)
- Burnham & Schumm, P.C. (12/15/20005)
- Burr, Pilger & Mayer, LLP (6/19/2008)
- Burton McCumber & Cortez, L.L.P. (11/30/2005)
- Burton McCumber & Cortez, L.L.P. (5/21/2008)
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- Cacciamatta Accountancy Corporation (9/24/2007)
- Carlin, Charron & Rosen, LLP (4/19/2007)
- Carr, Riggs & Ingram, L.L.C. (10/26/2006)
- Carson & Co, LLC (6/8/2006)
- Carson & Co, LLC (5/21/2008)
- Carter & Balsam, P.C. (3/20/2008)
- Carter & Company, Certified Public Accountants, LLC (10/27/2005) **
- Carter, Cartier, Melby & Guarino, C.P.A.'s, P.A. (7/25/2005)
- Carver Moquist & O'Connor, LLC (12/18/2007)
- Castaing, Hussey & Lolan, LLC (10/26/2006)
- Causey Demgen & Moore Inc. (2/2/2006)
- Causon & Westhoff, CPA's P.C. (3/9/2006)
- CF & CO., L.L.P. (9/28/2005)
- Chaifetz & Schreiber, CPA, P.C. (8/29/2005)
- Chapman, Hext & Co., P.C. (11/6/2007)
- Cherry, Bekaert & Holland, L.L.P. (9/24/2007)
- Chisholm, Bierwolf & Nilson, LLC (7/25/2005)
- Christopher, Smith, Leonard, Bristow & Stanell, P.A. (5/11/2006)
- Christopher, Smith, Leonard, Bristow & Stanell, P.A. (2/28/2008)
- Ciuni & Panichi, Inc. Certified Public Accountants (3/14/2007)
- Clancy and Co., P.L.L.C. (3/9/2006)
- Clark, Schaefer, Hackett & Co. (10/26/2006)
- Clifford H. Moore & Company (2/2/2006)
- Clifton D. Bodiford, CPA (3/9/2006)
- Clifton D. Bodiford, CPA (6/19/2008)
- Clifton Gunderson LLP (3/20/2008)
- Clyde Bailey, P.C. (1/21/2005)
- Clyde D. Thomas & Company, P.C. (8/29/2005)
- Cobitz VandenBerg and Fennessy (3/9/2006)
- Cohen Fund Audit Services, Ltd. (2/28/2008)
- Cohen McCurdy Ltd. (6/23/2005)
- Cole & Reed, P.C. (3/9/2006)
- Coleman & Williams, Ltd. (1/25/2007)
- Collins Barrow Calgary LLP (Canada) (4/19/2007)
- Comiskey & Company, Professional Corporation (6/14/2007)
- Conner & Associates, P.C. (12/18/2007)
- Corbin & Company, LLP (4/6/2006)
- Cordovano and Honeck, P.C. (4/6/2006)
- Cornick Garber & Sandler LLP (6/8/2006)
- Cornwell, Jackson & Co., P.C. (2/28/2008)
- Coulter & Justus, P.C. (12/15/2005)
- Coulter & Justus, P.C. (6/19/2008)
- Cowan Gunteski & Company P.A (6/8/2006)
- Craine, Thompson & Jones, P.C. (3/9/2006)
- Craine, Thompson & Jones, P.C. (3/20/2008)
- Creedle, Jones, & Alga, P.C. (10/26/2006)
- Cross, Fernandez & Riley, LLP (3/20/2008)
- Crowe Chizek and Company LLC (1/19/2006)
- Crowe Chizek and Company LLC (11/30/2006)
- Crowe Chizek and Company LLC (9/24/2007)
- Crowe Chizek and Company LLC (6/27/2008)
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- D’Arcangelo & Co., LLP (2/2/2006)
- Dale Matheson Carr-Hilton Labonte, Chartered Accountants (Canada) (9/24/2007)
- Dannible & McKee, LLP (5/11/2006)
- Daszkal Bolton LLP (2/28/2008)
- Davidson & Company LLP (Canada) (6/14/2007)
- Davie Kaplan Chapman & Braverman, P.C. (7/16/2007)
- Davis Accounting Group P.C. (4/24/2008)
- Davis, Kinard & Co., P.C. (5/11/2006)
- De Leon & Company, P.A. (12/15/2005)
- De Meo, Young, McGrath & Company, P.A., Certified Public Accountants and Consultants (3/9/2006)
- DeCoria, Maichel & Teague P.S. (4/19/2007)
- DeJoy, Knauf and Blood, RLLP (4/19/2007)
- Deloitte & Touche LLP (10/6/2005)
- Deloitte & Touche LLP (11/30/2006)
- Deloitte & Touche LLP (6/14/2007)
- Deloitte & Touche LLP (5/19/2008)
- Demetrius & Company, L.L.C. (5/21/2008)
- DiRocco & Company, CPA, PA (7/25/2005) **
- Divine, Scherzer & Brody, Ltd. (12/15/2005)
- Donahue Associates LLC (12/18/2007)
- Drakeford & Drakeford, LLC (3/9/2006)
- Dudley, Hopton-Jones, Sims & Freeman, PLLP (1/21/2005)
- Dudley, Hopton-Jones, Sims & Freeman, PLLP (2/28/2008)
- Dunn Creswell Sparks Smith Horne & Downing, PLLC (12/15/2005)
- Durland & Company, CPAs, P.A. (3/9/2006)
- Dworken, Hillman, LaMorte & Sterczala, P.C. (3/9/2006)
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- E. Randall Gruber, CPA, PC (7/13/2006)
- Earl M. Cohen, C.P.A., P.A. (8/29/2005)
- Edwards Sauer & Owens (7/13/2006)
- Ehrhardt, Keefe, Steiner & Hottman, P.C. (5/21/2008)
- Eide Bailly LLP (2/28/2008)
- Eisner & Lubin LLP (2/2/2006)
- Eisner & Lubin LLP (3/20/2008)
- Eisner LLP (2/2/2006)
- Eisner LLP (6/19/2008)
- Elliott Davis, LLC (2/28/2008)
- Ernst & Young LLP (11/17/2005)
- Ernst & Young LLP (1/11/2007)
- Ernst & Young LLP (5/2/2007)
- Ernst & Young LLP (4/29/2008)
- Ernst & Young (Taiwan, R.O.C.) (6/19/2008)
- Ernst & Young Ltd. (Bermuda) (6/19/2008)
- Epstein, Weber & Conover, P.L.C. (10/27/2005) **
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- Faircloth & Associates, P.A. (3/9/2006)
- Farber, Hass, Hurley, McEwen LLP (12/18/2007)
- Farmer, Fuqua & Huff, P.C. (10/26/2006)
- Ferlita, Walsh & Gonzalez, P.A. (8/29/2005)
- Fiondella, Milone & LaSaracina LLP (6/14/2007)
- Fischer Cunnane & Associates Ltd. (6/14/2007)
- Fitts, Roberts & Co., P.C. (11/30/2005)
- Fitzgerald, Snyder & Co., P.C. (10/27/2005)
- Fontanella and Babitts CPAs (2/2/2006) **
- Fontanella and Babitts CPAs (5/21/2008)
- Forman Conklin Doherty & Farrar, P.C. (11/6/2007)
- Francis & Company CPAs (5/11/2006) **
- Frank L. Sassetti & Co. (6/8/2006)
- Frazier & Deeter, LLC (3/20/2008)
- Freed Maxick & Battaglia, CPAs, P.C. (3/14/2007)
- Freedman & Goldberg, C.P.A.'s, P. C. (11/30/2006)
- Freeman, Buczyner & Gero, Certified Public
Accountants (6/23/2005)
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- Galaz, Yamazaki, Ruiz Urquiza, S.C. (Mexico) (6/19/2008)
- Gallogly, Fernandez & Riley, LLP (6/23/2005)
- Gary Skibicki C.P.A. P.C.(10/26/2006)
- Gately & Associates, LLC (3/9/2006) **
- Gelfond Hochstadt Pangburn, P.C. (2/9/2005)
- George Brenner, CPA, A Professional Corporation (11/30/2005)
- George Johnson, & Company, P.C. (3/20/2008)
- George Stewart, CPA (7/13/2006)
- Gibbons & Kawash, A.C. (10/27/2005)
- Gifford, Hillegass & Ingwersen, LLP (11/30/2006)
- Goff Backa Alfera & Company, LLC (2/2/2006)
- Goldstein Golub Kessler LLP (5/21/2008)
- Goldstein, Lewin & Company, P.A. (11/30/2005)
- Goodman & Company, L.L.P. (4/19/2007)
- Gordon, Hughes & Banks, LLP (6/14/2007)
- Grant Thornton LLP (1/19/2006)
- Grant Thornton LLP (11/30/2006)
- Grant Thornton LLP (6/28/2007)
- Grant Thornton LLP (4/4/2008)
- Grassi & Co., Certified Public Accountants, P.C. (4/6/2006)
- Gray, Gray & Gray, LLP (9/24/2007)
- Greenberg & Company, L.L.C. (11/30/2005)
- Gregory & Associates, LLC (6/19/2008)
- Gregory, Sharer & Stuart, P.A. (11/30/2005)
- Gregory, Sharer & Stuart, P.A. (4/24/2008)
- Grobstein, Horwath & Company LLP (9/24/2007)
- Gumbiner Savett Inc. (2/2/2006)
- Gumbiner Savett Inc. Certified Public Accountants & Business Advisors (2/28/2008)
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- Hacker, Johnson & Smith, P.A. (3/9/2006)
- Hacker, Johnson & Smith, P.A. (3/20/2008)
- Haefele, Flanagan & Co., P.C. (4/6/2006)
- Hall, Kistler & Company LLP (10/26/2006)
- Ham, Langston & Brezina, L.L.P. (6/14/2007)
- Hancock, Askew & Co., LLP (2/2/2006)
- Hancock, Askew & Co., LLP (3/20/2008)
- The Hanke Group, P.C. (11/30/2005)
- Hannis T. Bourgeois, LLP (3/9/2006)
- Hansen, Barnett & Maxwell, P.C. (6/19/2008)
- Harold J. Nicholson, Chartered (1/25/2007)
- Hartman Leito & Bolt, LLP (12/18/2007)
- Haskell & White LLP (7/25/2005)
- Haskell & White LLP (12/18/2007)
- Hausser + Taylor LLC (12/18/2007)
- Hawkins Accounting (11/6/2007)
- Hay & Watson (Canada) (4/19/2007)
- Hays & Company LLP (10/26/2006)
- Hazlett, Lewis & Bieter, PLLC (8/15/2006)
- Heard, McElroy & Vestal, L.L.P. (2/2/2006)
- Hein & Associates LLP (11/6/2007)
- Helin, Donovan, Trubee and Wilkinson, LLP (7/13/2006)
- Henderson Hutcherson & McCullough, PLLC (11/30/2005)
- Henderson Hutcherson & McCullough, PLLC (3/20/2008)
- Henjes, Conner & Williams, P.C. (11/30/2006)
- Henry & Peters, P.C. (4/6/2006)
- Hill, Taylor LLC (9/28/2005)
- HJ & Associates, LLC (10/26/2006)
- Hobe & Lucas, Certified Public Accountants, Inc. (2/2/2006)
- Hoberman, Miller, Goldstein & Lesser, CPAs, P.C. (11/30/2005)
- Hogan & Slovacek, A Professional Corporation (12/15/2005)
- Horne LLP (11/6/2007)
- Horowitz & Ullmann, Certified Public Accountants, P.C. (11/30/2005)
- Horwath Velez & Co., PSC (10/26/2006)
- Hoyman, Dobson & Company, P.A. (2/28/2008)
- Hugh Scott, P.C. (11/6/2007)
- Hutchinson and Bloodgood LLP (11/30/2006)
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- J.D. Cloud & Co. L.L.P. (2/2/2006)
- J.H. Cohn LLP (3/14/2007)
- J. H. Williams & Co., LLP (5/11/2006)
- James George Somma Certified Public Accountants (11/30/2005)
- James Stafford, Inc. (Canada) (12/20/2006)
- Jaspers + Hall, PC (1/25/2007) **
- Jeffrey S. Gilbert (10/27/2005)
- Jerome Rosenberg, C.P.A., P.C. (2/2/2006)
- Joe R. Richardson (5/11/2006)
- John A. Braden & Company, P.C. (12/15/2005)
- John G. McLeod Certified Public Accountant P.C. (7/25/2005)
- John Kinross-Kennedy Certified Public Accountant (12/18/2007)
- Johnson Lambert & Co. (12/15/2005)
- Johnson, Miller & Co., C.P.A., P.C. (11/30/2006)
- Jonathon P. Reuben, CPA, An Accountancy Corporation (4/6/2006)
- Jones & Kirkpatrick, P.C. (11/30/2005)
- Jones Simkins, P.C. (1/25/2007)
- Joseph A. Don Angelo (6/23/2005)
- Joseph Decosimo and Company, PLLC (4/19/2007)
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- Kabani & Company Inc. (2/28/2008)
- Kahn Boyd Levychin, LLP (10/27/2005)
- Kaiser, Scherer & Schlegel, PLLC (7/25/2005)
- Kamler, Lewis & Noreman, LLP (6/19/2008)
- Kantor Sewell & Oppenheimer (7/25/2005)
- Kaufman, Rossin & Co., A Professional Association (1/25/2007)
- KBA Group LLP (6/23/2005)
- Keiter, Stephens, Hurst, Gary & Shreaves, P.C. (10/27/2005)
- Kelly & Company, Certified Public Accountant, An Accountancy Corporation (10/27/2005)
- Kemp & Company, a Professional Association (8/15/2006)
- Kerber, Eck & Braeckel LLP (12/15/2005)
- Kiesling Associates LLP (5/11/2006)
- Killman, Murrell & Company, P.C. (4/6/2006)
- Killman, Murrell & Company, P.C. (3/20/2008)
- King & Company Certified Public Accountants, P. S. C. (9/28/2005)
- Kingery & Crouse, P.A. (6/19/2008)
- Kirkland, Russ, Murphy & Tapp, P.A. (5/11/2006)
- Kirkpatrick, Phillips & Miller, Certified Public Accountants, a Professional Corporation (9/28/2005)
- KPMG LLP (9/29/2005)
- KPMG LLP (1/11/2007)
- KPMG LLP (7/26/2007)
- KPMG LLP (Canada) (2/22/2007)
- KPMG LLP (Canada) (10/18/2007)
- KPMG (New Zealand)(6/19/2008)
- KPMG (Panama) (6/19/2008)
- Kraft Berger Grill Schwartz Cohen & March LLP (Canada) (4/19/2007)
- KraftCPAs PLLC (4/19/2007)
- Kronick Kalada Berdy & Co., a Professional Corporation (7/13/2006)
- Kyle L. Tingle, CPA, LLC (7/25/2005)
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- L L Bradford & Company, LLC, A Nevada Limited-Liability Company (1/25/2007)
- Lane Gorman Trubitt, L.L.P. a Registered Limited Liability Partnership (4/19/2007)
- Langley, Williams & Company, A Limited Liability Company (8/15/2006)
- LaPorte, Sehrt, Romig and Hand, a Professional Accounting Corporation (9/24/2007)
- Larry E. Nunn & Associates, Certified Public Accountants, L.L.C. (7/13/2006)
- Larry O'Donnell, CPA, P.C. (6/23/2005) **
- Larry Wolfe, CPA (8/29/2005)
- Larry Wolfe, CPA (2/28/2008)
- LaRue, Corrigan & McCormick, LLP (3/9/2006)
- Lattimore, Black, Morgan & Cain, P.C. (11/30/2006)
- Laurence Rothblatt & Company LLP (10/27/2005)**
- Lawrence Scharfman & Company P.C. (9/24/2007)
- Lazar Levine & Felix, LLP (8/29/2005)
- Lazar Levine & Felix LLP (4/24/2008)
- LDMB Advisors Inc. (Canada) (12/20/2006)
- Lefkowitz Garfinkel Champi & DeRienzo Inc. (6/8/2006)
- LeGlue & Company, CPAs (A Professional Corporation) (4/6/2006)
- LeMaster & Daniels, P.L.L.C. (11/30/2005)
- Lesley, Thomas, Schwarz & Postma, Inc., Certified Public Accountants, A Professional Accountancy Corporation (4/6/2006)
- Levitz, Zacks and Ciceric, Inc. (9/28/2005)
- Lieberman & Associates, P.A. (2/2/2006)
- Liebman Goldberg & Drogin, LLP (10/27/2005) **
- Lightfoot Guest Moore & Company A Professional Corporation (1/25/2007)
- Linder & Linder (3/9/2006)
- Link, Murrel & Company (6/14/2007)
- Livingston & Haynes, P.C. (3/9/2006)
- Livingston & Haynes, P.C. (6/19/2008)
- Livingston, Wachtell & Co., L.L.P. (10/27/2005)
- LJ Mosby, P.C. (6/14/2007)
- L J Soldinger Associates, LLC (6/14/2007)
- Louis Plung & Company, LLP (3/9/2006)
- Lucas, Horsfall, Murphy & Pindroh, LLP (8/29/2005)
- Lucas, Horsfall, Murphy & Pindroh, LLP (12/18/2007)
- Lumsden & McCormick, LLP (2/2/2006)
- Lumsden & McCormick, LLP (5/21/2008)
- Lurie Besikof Lapidus & Company, LLP (4/19/2007)
- LWBJ, L.L.P. (2/2/2006)
- LWBJ Financial, LLC (3/20/2008)
- Lynda R. Keeton CPA, LLC (3/9/2006)
- Lynch & Howard P.A. (2/2/2006)
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- M.D. Sassi Company (12/15/2005)
- Macias Gini & O'Connell LLP (4/24/2008)
- Maggart & Associates, P.C. (2/28/2008)
- Mah & Associates, LLP (8/29/2005)
- Mahoney Cohen & Company, CPA, P.C. (5/21/2008)
- Mahoney Sabol & Company, LLP (2/2/2006)
- Malin, Bergquist & Company, LLP (9/28/2005)
- Malone & Bailey, PC (8/29/2005)
- Mansperger Patterson & McMullin, P.L.C. (10/27/2005) **
- Mantas, Ohliger, McGary & Quinn, P.C. (7/25/2005)
- Mantyla McReynolds, LLC (9/24/2007)
- Marc Lumer & Company, CPA's An Accountancy Corporation (10/27/2005)
- Marcum & Kliegman LLP (3/9/2006)
- Marcum & Kliegman LLP (4/24/2008)
- Marden, Harrison & Kreuter, Certified Public Accountants, P.C. (8/15/2006)
- Margolies, Fink & Wichrowski (5/11/2006)
- Margolin, Winer & Evens LLP (10/27/2005)
- Margolis & Company P.C. (7/25/2005)
- Mark Bailey & Company, Ltd. (5/11/2006)
- Mark Bailey & Company, Ltd. (3/20/2008)
- Marks Paneth & Shron LLP (4/6/2006)
- Marmann & Associates, P.C. (11/6/2007)
- Mason Russell West, LLC (4/6/2006)
- Massella & Associates, CPA, PLLC (1/25/2007)
- Mauldin & Jenkins Certified Public Accountants, LLC (11/30/2006)
- Mayer Hoffman McCann P.C. (8/29/2005)
- Mazars L.L.P. (8/29/2005)
- McBride Shopa & Company, P.A. (6/14/2007)
- McClain & Company, LC (8/29/2005)
- McConnell & Jones, L.L.P. (2/28/2008)
- McCrory & McDowell, LLC (4/19/2007)
- McElroy, Quirk & Burch (A Professional Corporation)(10/27/2005)
- McGladrey & Pullen, LLP (11/30/2005)
- McGladrey & Pullen, LLP (11/30/2006)
- McGladrey & Pullen, LLP (6/14/2007)
- McGladrey & Pullen, LLP (4/29/2008)
- McGovern, Hurley, Cunningham, LLP (Canada) (4/19/2007)
- McGrail Merkel Quinn and Associates (4/6/2006)
- McKennon, Wilson & Morgan LLP (2/2/2006)
- McKonly & Asbury, LLP (11/30/2005)
- McNair, McLemore, Middlebrooks & Co., LLP (11/6/2007)
- McSoley McCoy & Co. (11/30/2005)
- McSoley McCoy & Co. (6/19/2008)
- Meaden & Moore, Ltd. (2/2/2006)
- Meara, King & Co., P.C. (2/2/2006)
- Melby & Guarino, C.P.A.'s, P.A. (12/18/2007)
- Melton & Melton, L.L.P. (10/26/2006)
- Mengel, Metzger, Barr & Co. LLP (3/9/2006)
- Mercadien, P.C. (3/20/2008)
- Meyler & Company, LLC (4/24/2008)
- MGB Partners LLP (7/16/2007)
- Michael F. Cronin, CPA (3/9/2006)
- Michael F. Cronin, CPA (5/21/2008)
- Michael R. Ferraro CPA (4/6/2006)
- Michael T. Studer, C.P.A., P.C. (3/9/2006)
- Michael Trokey & Company, P.C. (6/14/2007)
- Miller and McCollom, CPAs (6/23/2005)
- Miller Ray Houser & Stewart LLP (7/13/2006)
- Miller Wachman LLP (11/30/2005) **
- Mintz & Partners LLP (Canada) (6/14/2007)
- Mir, Fox & Rodriguez, P.C. (10/26/2006)
- Mitchell & Titus, LLP (6/19/2008)
- Mitchell, Wiggins & Company, L.L.P. (10/27/2005)
- Moe O'Shaughnessy & Associates, P.S. (2/2/2006)
- Moen and Company (Canada) (6/14/2007)
- Mohler, Nixon & Williams Accountancy Corporation (1/25/2007)
- Monroe Shine & Co., Inc. (12/15/2005)
- Moody, Famiglietti & Andronico, LLP (7/16/2007)
- Moore & Associates, Chartered (10/27/2005)
- Moore Stephens, P.C. (11/30/2005)
- Moore Stephens Frost, PLC (1/21/2005)
- Moore Stephens Frost, PLC (11/6/2007)
- Moore Stephens Hays LLP (11/6/2007)
- Moore Stephens Lovelace, P.A. (1/25/2007)
- Moore Stephens Tiller LLC (4/24/2008)
- Moore Stephens Wurth Frazer and Torbet, LLP (5/21/2008)
- Morgan & Company (Canada) (7/16/2007)
- Morison Cogen LLP (2/28/2008)
- Morris, Davis & Chan, LLP (7/13/2006)
- Morrison, Brown, Argiz, & Farra, LLP (12/18/2007)
- Moss Adams LLP (6/19/2008)
- Most & Company, LLP (8/29/2005)
- Mountjoy & Bressler LLP (6/8/2006)
- Murrell, Hall, McIntosh & Co., PLLP (11/30/2006)
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- Packer, Thomas & Co. (7/13/2006)
- Padgett, Stratemann & Co., L.L.P. (11/30/2006)
- Pannell Kerr Foster PC (3/14/2007)
- Pannell Kerr Forster of Texas, P.C. (7/16/2007)
- Parent, McLaughlin & Nangle Certified Public Accountants, Inc. (2/2/2006)
- Parent, McLaughlin & Nangle Certified Public Accountants, Inc. (6/19/2008)
- Parente Randolph, LLC (1/25/2007)
- Paritz & Company, P.A. (12/15/2005)
- Pattillo, Brown & Hill, L.L.P. (11/30/2006)
- Payne Falkner Smith & Jones, P.C. (12/15/2005)
- Pender Newkirk & Company LLP (6/14/2007)
- Perrella & Associates, P.A. (4/6/2006)
- Perry-Smith LLP (3/14/2007)
- Pershing Yoakley & Associates, P.C. (4/24/2008)
- Peter C. Cosmas Co., CPA (8/29/2005)
- Peter C. Cosmas Co., CPA (6/19/2008)
- Peterson & Co., LLP (3/9/2006)
- Philip H. Salchli Certified Public Accountant (10/26/2006)
- Philip Vogel & Co., P.C. (7/13/2006)
- Piercy Bowler Taylor & Kern Certified Public Accountants (1/25/2007)
- Pisenti & Brinker LLP (6/8/2006)
- PKF, Certified Public Accountants, A Professional Corporation (California) (11/6/2007)
- PKF, Certified Public Accountants, A Professional Corporation (New York) (12/18/2007)
- PKF Witt Mares, PLC (12/15/2005)
- Plante & Moran, PLLC (3/14/2007)
- Pohl, McNabola, Berg & Company, LLP (6/14/2007)
- Porter Keadle Moore, LLP (1/25/2007)
- Pratt-Thomas, Gumb & Co., P.A. (2/28/2008)
- Prescott Chatellier Fontaine & Wilkinson, LLP (11/30/2005)
- Pressman Ciocca Smith LLP (10/27/2005)
- Pressman Ciocca Smith LLP (5/21/2008)
- PricewaterhouseCoopers LLP (11/17/2005)
- PricewaterhouseCoopers LLP (12/14/2006)
- PricewaterhouseCoopers LLP (10/18/2007)
- PricewaterhouseCoopers LLP (6/27/2008)
- PricewaterhouseCoopers (Bermuda) (6/19/2008)
- Pritchett, Siler & Hardy, P.C. (4/24/2008)
- Pugh & Company, P.C. (11/30/2006)
- Pustorino, Puglisi & Co., LLP (6/14/2007)
- Putman & Hancock, CPA’s (3/9/2006)
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- R.A. Fredericks & Co LLP (6/23/2005)
- Rachlin Cohen & Holtz, LLP (9/24/2007)
- Radin, Glass & Co. CPA, LLP (1/25/2007)
- Raimondo Pettit Group (9/28/2005)
- Ramirez International Financial & Accounting Services, Inc. (2/9/2005)
- Ramirez International Financial & Accounting Services, Inc. (12/18/2007)
- Randolph Scott & Company Certified Public
Accountants, Inc. (2/11/2005) **
- Rayburn, Bates & Fitzgerald, P.C. (11/6/2007)
- REDW Business & Financial Resources, LLC (3/20/2008)
- Rehmann Accounting LLC (11/6/2007)
- Reilly, Penner & Benton, LLP (4/6/2006)
- Reuben E. Price & Co. Public Accountancy Corp. (7/25/2005)
- Rex Meighen & Company, LLP (3/9/2006)
- Reznick Group, P.C. (4/19/2007)
- Richard L. Brown & Company, P.A (2/9/2005)
- Richey, May & Co., LLP (9/28/2005)
- Richey, May & Co., LLP (5/21/2008)
- R.J. Clark & Associates, Inc. (10/27/2005)
- Robert G. Jeffrey, C.P.A. (8/29/2005)
- Robert N. Clemons, CPA, P.A. (9/28/2005)
- Robnett & Company, LP (4/19/2007)
- Rodefer Moss & Co., P.L.L.C. (2/2/2006)
- Ronald R. Chadwick, P.C. (4/6/2006)
- Rose, Snyder & Jacobs, A Corporation of Certified Public Accountants (4/24/2008)
- Rosen Seymour Shapss Martin & Company, LLP (2/3/2006)
- Rosenberg Rich Baker Berman, P.A. (6/19/2008)
- Rotenberg & Company, LLP (4/24/2008)
- Rotenberg Meril Solomon Bertiger & Guttilla, P.C. (11/30/2005)
- Roth Murphy Sanford L.L.P. (10/26/2006)
- Rowbotham & Company LLP (4/6/2006) **
- Rowles & Company, LLP (3/14/2007)
- Roy G. Hale, Certified Public Accountant (3/14/2007)
- RubinBrown LLP (1/25/2007)
- Rubino & McGeehin, Chartered (7/25/2005)
- Russell & Atkins, P.L.C. (7/25/2005) **
- Russell Bedford Stefanou Mirchandani LLP (2/28/2008)
- Russell, Brier & Co. LLP (10/27/2005)
- Russell, Brier & Co. LLP (5/21/2008)
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- S.B. Hoover & Company, L.L.P. (3/9/2006)
- S.E. Clark & Company, P.C. (2/2/2006)
- S.R. Snodgrass A.C. (11/30/2006)
- S.W. Hatfield, CPA (9/28/2005)**
- Salberg & Company, P.A. (6/23/2005)
- Salberg & Company, P.A. (2/28/2008)
- Sallmann, Yang & Alameda, An Accountancy Corporation (4/6/2006)
- Sanville & Company (6/14/2007)
- Sarna & Company, Certified Public Accountants (6/23/2005)
- Sarna & Company, Certified Public Accountants (2/28/2008)
- Sartain Fischbein & Co. (5/11/2006)
- Saslow, Lufkin & Buggy, LLP, (2/9/2005)
- Scharf Pera & Co. PLLC (6/8/2006)
- Schauer Taylor Cox Vise Morgan & Fowler, P.C. (2/2/2006)
- Schauer, Taylor, Cox & Edwards, P.C. (3/20/2008)
- Schechter, Dokken, Kanter, Andrews & Selcer, Ltd. (5/11/2006)
- Schneider & Associates LLP (11/30/2005)
- Schneider Downs & Co., Inc. (9/28/2005)
- Schoonover Boyer Gettman & Associates, Inc. (2/2/2006)
- Schumacher & Associates, Inc. (8/29/2005)
- Schumacher & Associates, Inc. (4/24/2008)
- Schwartz & Hofflich, LLP (6/14/2007)
- Schwartz Levitsky Feldman LLP (Canada) (4/19/2007)
- Scott, Bankhead & Co. (7/16/2007)
- Scott McElveen, L.L.P. (11/30/2005)
- Scott McElveen, L.L.P. (5/21/2008)
- Seber Tans Dillenbeck Howard & Craft, PLC (9/28/2005)
- Seligson & Giannattasio, LLP (5/11/2006)
- Semple & Cooper, L.L.P. (7/16/2007)
- Shapley, Shapley & Moorhead, C.P.A.'s, P.C. (7/13/2006)
- Shatswell, MacLeod & Company, P.C. (2/28/2008)
- Shearer, Taylor & Co., P.A. (7/16/2007)
- Shelley International CPA (11/30/2006)
- Sherb & Co., LLP (6/14/2007)
- Simontacchi & Company, LLP (12/15/2005)
- Simontacchi & Company, LLP (6/19/2008)
- Smith, Carney & Co., P.C. (2/2/2006)
- Smith and Howard, P.C. (11/6/2007)
- Smith Elliott Kearns & Company, LLC (3/14/2007)
- Smolin, Lupin & Co., L.L.C. (11/6/2007)
- Snead and Williams, P.L.L.C. (8/29/2005)
- Snead and Williams, P.L.L.C. (5/21/2008)
- Snyder & Haller, P.C. (3/9/2006)
- Sobel & Co., LLC, Certified Public Accountants (7/25/2005)
- Somerset CPAs, P.C. (2/2/2006)
- Spector and Wong, LLP (2/2/2006)
- Spicer Jeffries LLP (10/27/2005)
- Sprouse & Anderson, L.L.P. (4/6/2006)
- Squar, Milner, Miranda and Williamson, Certified Public Accountants, LLP (1/25/2007)
- Squire & Company, PC (7/25/2005)
- Squire & Company, PC (2/28/2008)
- SS&G Financial Services, Inc. (6/8/2006)
- SS&G Financial Services, Inc. (5/21/2008)
- Staples, Larkin and Associates, LLP (7/25/2005)
- Steakley, Gilbert & Morgan, P.C. (8/29/2005) **
- Stegman & Company Professional Association (10/26/2006)
- Stephenson & Trlicek, P.C. (5/11/2006)
- Stevens, Powell & Company, P.A. (11/30/2005)
- Stevens, Powell & Company, P.A. (5/21/2008)
- Stockton Bates, LLP (10/27/2005)
- Stonefield Josephson, Inc., Certified Public Accountants (3/14/2007)
- Stovall, Grandey & Allen, LLP (2/28/2008)
- Stovall, Grandey, & Whatley, LLP (8/29/2005)
- Stowe & Degon CPA’s (6/8/2006)
- Sullivan Bille, P.C. (5/11/2006)
- Summers, Spencer & Callison, CPAs, Chartered (10/25/2005)
- Sutton Frost Cary LLP (5/11/2006)
- Sutton Robinson Freeman & Co., P.C. (7/13/2006)
- Swalm & Associates P.C. (8/15/2006)
- Sweeney Gates & Co. (6/8/2006)
- Swenson Advisors, LLP (3/14/2007)
- Symonds, Evans & Company, P.C. (3/9/2006)
- Symonds, Evans & Company, P.C. (4/24/2008)
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- T. E. Lott and Company, A Professional Association (7/16/2007)
- Tait, Weller & Baker LLP (9/24/2007)
- Tait, Weller & Baker, LLP (6/10/2008)
- Tamas B. Revai, CPA (6/23/2005)
- Tanner LC (1/25/2007)
- Tardino Tocci & Goldstein LLP (2/2/2006)
- Tauber & Balser, P.C. (7/16/2007)
- Tedder, James, Worden & Associates, P.A. (7/16/2007)
- Telford Sadovnick, P.L.L.C. (4/6/2006)
- Thomas Bauman, C.P.A. (6/19/2008)
- Thomas Leger & Co., L.L.P. (1/25/2007)
- Thomas W. Klash, Certified Public Accountant (7/25/2005)
- Thompson Dunavant PLC (3/14/2007)
- Thompson, Greenspon & Co., P.C. (9/28/2005)
- Thompson, Greenspon & Co., P.C. (2/28/2008)
- Thigpen, Jones, Seaton & Co., P.C. (5/11/2006)
- Timothy L. Steers, Certified Public Accountant, LLC (2/2/2006)
- Timpson Garcia LLP (5/11/2006) **
- Todman & Co., C.P.A., P.C. (8/29/2005)
- Traci J Anderson (4/24/2008)
- Travis, Wolff & Company, L.L.P. (10/26/2006)
- Trice Geary & Myers LLC (12/15/2005)
- Trien Rosenberg Rosenberg Weinberg Ciullo & Fazzari LLP (4/24/2008)
- Tschopp, Whitcomb & Orr, P.A. (12/18/2007)
- Tullius Taylor Sartain & Sartain LLP (11/6/2007)
- Turner, Jones & Company, P.L.L.C. (5/11/2006)
- Turner, Stone & Company, LLP (7/25/2005)
- Turner, Stone & Company, L.L.P. (12/18/2007)
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- Vasquez & Company LLP (3/9/2006)
- Vavrinek, Trine, Day & Co., LLP (9/24/2007)
- VB&T Certified Public Accountants, PLLC (12/18/2007)
- Velma Butler & Company, Ltd. (9/24/2007)
- Vincent P. Argy, CPA (11/6/2007)
- Virchow, Krause & Company, LLP (6/14/2007)
- Vitale, Caturano & Company, Ltd. (2/2/2006)
- Vitale, Caturano & Company, Ltd. (4/24/2008)
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- Walden Certified Public Accountant, P.A. (11/30/2005) **
- Walsh, Jastrem & Browne, LLP (7/16/2007)
- Washington, Pittman & McKeever L.L.C. (3/14/2007)
- Waters, Wright & Associates, L.L.P. (1/25/2007)
- Weaver & Martin, L.L.C. (12/18/2007)
- Weaver and Tidwell, L.L.P. (12/18/2007)
- Weinberg & Company, P.A. (12/18/2007)
- Weinick Sanders Leventhal & Co., LLP (11/30/2005)
- Weinstein Spira & Company, P.C. (2/2/2006)
- Weinstein Spira & Company, P.C. (5/21/2008)
- Weiser LLP (12/18/2007)
- Wheeler Wasoff, P.C. (9/28/2005)
- Whitley Penn LLP (3/14/2007)
- Windes & McClaughry Accountancy Corporation (6/23/2005)
- Wiener, Goodman & Company, P.C. (5/11/2006)
- Wieseneck, Andres & Company, P.A. (10/27/2005) **
- William H Ling CPA (6/8/2006)
- William P. Lyons, Jr. (12/15/2005)
- Williams & Webster, P.S. (4/24/2008)
- Williams, Benator & Libby, LLP (12/15/2005)
- Wipfli LLP (11/30/2006)
- Wisan, Smith, Racker & Prescott, LLP (12/15/2005)
- WithumSmith + Brown, A Professional Corporation (2/2/2006)
- WithumSmith + Brown, A Professional Corporation (6/19/2008)
- Wolf & Company, P.C. (4/6/2006)
- Wolfe, McDuff & Oppie, P.A. (3/14/2007)
- Wolinetz, Lafazan & Company, Certified Public Accountants, P.C. (3/14/2007)
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