ATLANTA, GEORGIA • GMT -5 hours

GrossDukeNelson & Co, PC
2340 Perimeter Park Drive
Atlanta, GA, 30341
USA

Tel. +1 770-458-5000
Fax. +1 770-451-8900

Web Site: www.grossdukenelson.com


Contacts
William E. Gross — bg@grossdukenelson.com
David A. Duke — dad@grossdukenelson.com
Dean R. Nelson — drn@grossdukenelson.com

Teresa Snyder — tbs@grossdukenelson.com

Services
• Audit
• Bookkeeping
• Tax compliance
• Tax planning
• Due diligence
• Business valuation
• Estate planning
• Wealth management
• Mergers and acquisitions
• Litigation support
• Management consulting
• Succession planning
• SEC reporting

industry Specialties
• Manufactured housing
• Not-for-profit organizations
• Real estate
• International tax planning
• Medical practices
• Manufacturing

State Licenses
Georgia

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 ALBANY. NEW YORK • GMT -5 hours

LCS & Z, L.L.P.
33 Century Drive
Latham, NY 12110 2113

USA

Tel. +1 518 783 7200
Fax. +1 518 783 7385

Web Site: www.lcszcpa.com

Contacts:
William Lutz — wl@lcszcpa.com
Ed Selig — ejs@lcszcpa.com
William Zeronda — waz@lcszcpa.com

Services:
• Audit
• Mergers & Acquisitions
• Peer Reviews
• Bookkeeping
• Business Valuation
• Due Diligence
• Tax Compliance
• Litigation Support
• Estate Planning

• Pension Administration and Consulting

Industry Specialties:
• Construction
• Wholesale Distribution
• Transportation

State Licenses:
• Arizona
• California
• Connecticut
• District of Columbia
• Georgia
• Louisiana
• Massachusetts
• New Jersey
• New York
• Texas
• Vermont

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 BALTIMORE, MARYLAND • GMT -5 hours

Glass, Jacobson & Associates, P.A.
10711 Red Run Blvd.
Suite 101
Owings Mills, MD 21117

USA

Tel. +1 410 356 1000
Fax. +1 410 356 2892

Web Site: www.glassjacobson.com

Contacts:
Bart Scheffel — bart.scheffel@glassjacobson.com

Sam Snyder — sam.snyder@glassjacobson.com
Ed Jacobson — ed.jacobson@glassjacobson.com
Steven Albert — steven.albert@glassjacobson.com
Michael Cohen — michael.cohen@glassjacobson.com
Jeff Davis — jeff.davis@glassjacobson.com
Steven Levine — steve.levine@glassjacobson.com

Services:
• Audit
• Bookkeeping
• Tax Compliance
• Tax Planning
• Due Diligence
• Business Valuation
• Estate Planning
• Wealth Management
• Mergers & Acquisitions
• Litigation Support
• Management Consulting
• Succession Planning

Industry Specialties:
• Construction
• Medical
• Real Estate
• Restaurants
• Distributors
• Real Estate

State Licenses:
• Maryland

Branch Office:

14 West Patrick Street, Suite 112,

Frederick, MD 21701

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 BOSTON, MASSACHUSETTS • GMT -5 hours

Caras and Shulman, PC
11 Cambridge Street
Burlington, MA 01803-4678

USA

Tel. +1 781 273 3950
Fax. +1 781 273 3470

Web Site: www.carasshulman.com

Contacts:
Martin Shulman — mshulman@carasshulman.com
Stan Caras — scaras@carasshulman.com
Jeff Schneider — jschneider@carasshulman.com
Ken Fluet — kfluet@carasshulman.com
Christina Chalapatas — cchalapatas@carasshulman.com
Mark Fiato — mfiato@carasshulman.com

Services:
• Audit
• Consulting
• Start up
• Bookkeeping
• Tax compliance and planning
• Business valuation
• Retirement plans - design, implementation and administration
• Due diligence
• Payroll

• Estate planning

• Mergers and acquisitions

• Matrimonial disputes

• Employee benefit plans

Industry Specialties:
• Distribution services
• Retail
• Healthcare/medical/dental
• Service companies
• Manufacturing
• Real estate

• Architects

• Construction

• Printing

• Restaurants/fast food

• Franchises

State Licenses:
• Massachusetts

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 CHICAGO, ILLINOIS • GMT -6 hours

Mann . Weitz & Associates L.L.C.
108 Wilmot Road, Suite 110
Deerfield, IL 60015

USA

Tel. +1 847 267 3400
Fax. +1 847 267 3401

Web Site: www.mannweitz.com

Contacts:
Len Weitz —lweitz@mannweitz.com
Mark Mann -mmann@mannweitz.com

Services:
• Audit
• Tax compliance and planning
• Bookkeeping
• Start up
• Payroll

Industry Specialties:
• Trade associations

• Architects

• Peer reviews

State Licenses:
• Illinois

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 CLEVELAND, OHIO • GMT -5 hours

Radachi & Company CPA
900 East Broad Street, Suite A
Elyria, Ohio 44035

USA

Tel. +1 440 365 3115
Fax. +1 440 365 4668

Contacts:
Richard Radachi — radachicocpa@alltel.net

Services:
• Audit
• Retirement Plans
• Due Diligence
• Start Up
• Estate Plans
• Tax Compliance
• Mergers & Acquisitions
• Tax Litigation

Industry Specialties:
• Public Subdivisions
• Water Utilities

State Licenses:
• Ohio

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 DALLAS, TEXAS • GMT -6 hours

Salmon Sims Thomas & Associates, PLLC
12720 Hillcrest Road Suite 900
Dallas, Texas 75230

USA

Tel. +1 972 392 1143
Fax. +1 972 934 1269

Web Site: www.sstcpa.com

Contacts
Ronald Salmon — rsalmon@salmonbeach.com
Bill Sims — bsims@salmonbeach.com
Rick Thomas — rthomas@salmonbeach.com

Services:
• Audit
• Consulting
• Business valuation
• Start Up
• Tax compliance and planning
• Due diligence

Industry Specialties:
• Construction
• Manufacturing
• Law firms
• Retailers
• Apparel
• Food processing
• Not-for-profit organizations
• Hotels
• Real estate
• HUD auditing
• Wholesalers
• Restaurants
• Broker/dealers
• Oil and gas
• Printers
• Family-owned businesses
• Schools
• Healthcare
• Telecommunications

State Licenses:
• Arkansas
• California
• Louisiana
• Mississippi
• New Mexico
• North Carolina
• Oklahoma
• Texas

Temporary State Licenses:
• Delaware
• Florida
• Pennsylvania
• Virginia

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 DENVER, COLORADO • GMT -7 hours

Terry & Stephenson, P.C.
303 E 17th Avenue, Suite 780
Denver, CO, 80203

USA

Tel. +1 303 831 1904
Fax. +1 303 831 4948

Web Site: www.terrystephensonpc.com

Contacts
Alan Terry — aterry@terrystephensonpc.com

Services:
• Audit
• Start Up
• Bookkeeping
• Consulting
• Tax Compliance & Planning
• Due Diligence

• Employee Benefit Plans

Industry Specialties:
• Schools
• State & Local Governments
• Health
• Not-For-Profit Organizations
• Automobile Dealerships
• Retail

State Licenses:
• Colorado
• Connecticut
• Indiana
• Kansas
• Maryland
• Nebraska

• New York
• Ohio
• Oklahoma
• Pennsylvania
• Texas

• West Virginia
• Wyoming

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 FAIRFIELD, NEW JERSEY • GMT -5 hours

Leaf, Saltzman, Manganelli, Pfeil &Tendler, LLP

310 Passaic Avenue

Fairfield , New Jersey 07004

USA

Tel. +1 973 808 9500
Fax. +1 973 808.9630

Web Site: www.NJCPAFIRM.com

Contacts:
Don Saltzman — donaldjs@njcpafirm.com
Larry Leaf –larryl@njcpafirm.com

Services:

 

Industry Specialties:

 

State Licenses:
• New Jersey
• New York

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 FREDERICK, MD • GMT -5 hours

Glass, Jacobson & Associates, P.A. - Branch office of Baltimore

14 West Patrick Street, Suite 112,

Frederick, MD 21701

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 GLOVERSVILLE, NEW YORK • GMT -5 hours

LCS & Z, L.L.P.
33 Beeker Street
Gloversville, NY 12078-2909

USA

Tel. +1 518 773 2267
Fax. + 1 518 773 2273

Web Site: www.lcszcpa.com

Contacts
Thomas Cichy — tfc@lcszcpa.com

Services:
• Audit
• Mergers & Acquisitions
• Peer Reviews
• Bookkeeping
• Business Valuation
• Due Diligence
• Tax Compliance
• Litigation Support
• Estate Planning

Industry Specialties:
• Construction
• Wholesale Distribution
• Transportation

• Pension Administration and Consulting

State Licenses:
• Arizona
• California
• Connecticut
• District of Columbia
• Georgia
• Louisiana
• Massachusetts
• New Jersey
• New York
• Texas
• Vermont

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 HARTFORD, CONNECTICUT • GMT -5 hours

Carney, Roy and Gerrol, P.C.
35 Cold Spring Road Suite 412
Rocky Hill, CT 06067-3164

USA

Tel. +1 860-721-5786
Fax. +1 860-721-5792

Web Site: www.crandg.com

Contacts
Gregory Gerrol — greg@crandg.com
Thomas Roy — tomroy@crandg.com
Joseph Rodgers— joe@crandg.com

Services:
• Audit
• Payroll
• Bookkeeping
• Tax Compliance & Planning

• Business Valuations

Industry Specialties:
• Condominium Consulting
• Construction
• HUD Auditing
• Not-For-Profit Organizations

• Insurance agencies

• Service companies

• Manufacturing

State Licenses:
• Connecticut
• Massachusetts

• Florida

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 HOUSTON, TX • GMT -6 hours

GLO CPAs, LLP
1900 West Loop South, Suite 1150

Houston, TX 77027

USA

Tel. +1 713-621-4700
Fax. +1 713-623-0074

Web Site: www.glocpa.com

Contacts
Carl Glaw — cglaw@glocpa.com
Kevin Londergan — klondergan@glocpa.com

Services:
• Accounting management services
• Audits, reviews and compilations
• Business planning and growth strategies
• Corporate financing
• Derivitives and fair value accounting
• Estate planning
• Investment management
• IRS representation/dispute resolution
• Litigation support services
• Management consulting
• Mergers and acquisitions

• Part time controllership/CFO services
• Payroll and bookkeeping
• Pension plan design
• Public audit
• Qualified plans
• SEC practice/PCAOB (USA) and CPAB (Canada) Firm
• SOX 404 consulting and compliance
• Tax compliance and planning
• Tax return preparation

Specialties:
• Oil & gas

• Healthcare

• Oil field services

• Municipalities

• Information technology

• Service industries

• Real Estate

• Law

• Manufacturing

• Construction

• Not-for-profit organizations

• Bio technology

• Retail

• Wholesale distribution
• Investment advisory services through BSG&L Financial Services, LLC.

State Licenses:
• Texas

Languages spoken fluently:

• English

• Spanish

• Chinese (Mandarin)

• Vietnamese

• Korean

• Russian

• Hindi

• Malayalam

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 HUNTINGTON, WV • GMT -5 hours

TRAINER, WRIGHT & PATERNO, Certified Public Accountants
218 13th Street
Huntington, WV 25726

USA

Tel. +1 304-697-7083
Fax. +1 304-697-7087

Web Site: www.trainerwright.com

Contacts
Todd Williams — twilliams@trainerwright.com
Mark Morgan — mmorgan@trainerwright.com
Kellie Wright - kwright@trainerwright.com
Charles Wright - cwright@trainerwright.com

Services:
• Audit

• Reviews and compilations
• Payroll

• Employee benefit plans

• Litigation support
• Bookkeeping/write up
• Tax Compliance & Planning

• Business Valuations

• Estate planning

• Pension and profit sharing plans

Industry Specialties:
• Coal and natural resource accounting
• Not-for-profit auditing and consulting
• Pension audits
• Heatlh-care and health-care related entities

State Licenses:
• West Virginia
• Ohio

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 LOS ANGELES, CALIFORNIA • GMT -8 hours

HMWC CPAs & Business Advisors
17501 E 17th Street East, Suite 100
Tustin, CA 92780

USA

Tel. +1 714 505 9000
Fax. +1 714 505 9200

Web Site: www.hmwccpa.com

Contacts
Gerald Herter — gerry@hmwccpa.com
Curtis Campbell — curtis@hmwccpa.com
Jeff Hipshman — jeff@hmwccpa.com
Marilyn Millare — marilyn@hmwccpa.com
Steve Williams — steve@hmwccpa.com

Services:
• Audit
• Consulting
• Mergers and acquisitions
• Bookkeeping
• Business valuation
• Tax compliance and planning
• Investment advisory
• Due diligence
• Start up

• Employee benefit plans

• Estate plans

• Financial services

Industry Specialties:
• Health
• Construction
• Real estate

• Manufacturing

• Wholesale distribution

• Service companies

• Family owned businesses

 

State Licenses:
• California

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 MIAMI, FLORIDA • GMT -5 hours

Binstock, Rubin Adler Aldecoa and Ellzey PA
9100 South Dadeland Blvd., Suite 1600
Miami, FL 33156

USA

Tel. +1 305 665 5303
Fax. +1 305 665 7161

Web Site: www.braae.com

Contacts
Les Adler — Ladler@braae.com
Jorge Aldecoa — Jaldecoa@braae.com
Alex Binstock — Abinstock@braae.com
Ron Rubin — rrubin@braae.com

Randall Ellzey— rellzey@braae.com

Services:
• Bookkeeping
• Audit
• Bookkeeping
• Estate Planning

Industry Specialties:
• Construction
• Real Estate
• Restaurants
• Seafood Industry

State Licenses:
• Florida
• Texas

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 MURRIETA, CALIFORNIA • GMT -8 hours

Swenson Advisors
25220 Hancock Avenue, Suite 240
Murrieta, CA 92562

USA

Tel. +1-951-445-4700 / +1-800-783-3289
Fax. +1-951-445-4701

Web site: www.swensonadvisors.com

Contacts
Keith Krzewski - keith.krzewski@swensonadvisors.com

Services:

• SEC practice
• Financial services
• Audit
• Bookkeeping
• Revenue recognition
• Tax compliance and planning
• Due diligence
• Start up
• Mergers and acquisitions

Industry Specialties:
• Technology companies
• Real estate

State Licenses:
• California
• Georgia

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 NEW YORK, NEW YORK • GMT -5 hours

LCS & Z, L.L.P.
25th Floor
295 Madison Avenue
New York, NY 10017

USA

Tel. +1 212 689 6300
Fax. +1 212 689 9696

Web Site: www.lcszcpa.com

Contacts
Bill Lutz — wl@lcszcpa.com
Richard Glickman — Grgcpa@ix.netcom.com

Services:
• Audit
• Mergers & Acquisitions
• Peer Reviews
• Bookkeeping
• Business Valuation
• Due Diligence
• Tax Compliance
• Litigation Support
• Estate Planning

Industry Specialties:
• Construction
• Wholesale Distribution
• Transportation

• Pension Administration and Consulting

State Licenses:
• Arizona
• California
• Connecticut
• District of Columbia
• Georgia
• Louisiana
• Massachusetts
• New Jersey
• New York
• Texas
• Vermont

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 NEWBURGH, NEW YORK • GMT -5 hours

Stanley Marks & Company LLP
32 Fostertown Road
Newburgh, NY 12550

USA

Tel. +1 845 565 5400
Fax. +1 845 565 948

Web Site: www.stanleymarksllp.com

Contacts
Alan Marks — Amarks@stanleymarksllp.com
Wayne Day — Wday@stanleymarksllp.com
David Marks — Dmarks@stanleymarksllp.com
Scott Stone — SSstone@stanleymarksllp.com

Services:
• Audit
• Payroll
• Bookkeeping
• Tax Compliance & Planning
• Consulting

Industry Specialties:
• Health
• Workout Consulting

State Licenses:
• New York

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 PHILADELPHIA, PENNSYLVANIA • GMT -5 hours

Gold, Meltzer, Plasky & Wise PA
505 Pleasant Valley Avenue
Moorestown, NJ 08057

USA

Tel. +1 856 727 0100
Fax. +1 856 727 0772

Web Site: www.gmpw.com

Contacts
Donald J DeGrazia — ddegrazia@gmpw.com
Stanton L Meltzer — smeltzer@gmpw.com
Ed Plasky — eplasky@gmpw.com
William Frank — bfrank@gmpw.com
Barton Greenspan — bgreenspan@gmpw.com
Martin Mellman — mmellman@gmpw.com
Thomas Stoll — tstoll@gmpw.com
Harmon Wise — hwise@gmpw.com

Services:
• Audit
• Forensic accounting
• Mergers and acquisitions
• Payroll
• Bookkeeping
• Business valuation
• International tax planning
• Start up
• Tax compliance and planning
• Litigation support
• Financial planning
• Tax nexus
• Due diligence