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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Gabridge & Co, CPA 5005 Cascade Road SE Grand Rapids MI 49546 Gahagan Black & Associates PLLC 168 Tate St Ste C Waynesville NC 28786-3753 Gainer Donnelly & Desroches LLP Two Riverway 15th Floor Houston TX 77056 Galleros Koh, LLP 71 West Main St Ste 302 Freehold NJ 07728 Gallina LLP 925 Highland Pointe Drive, Suite 450 Roseville CA 95678-5418 Gallo & Company CPAs LLP 420 Jericho Tpke Ste 101 Jericho NY 11753 Galusha, Higgins & Galusha, P.C. 300 2nd Ave Havre MT 59501-3530 Garcia Garman McCarthy & Shea, PC 216 S 8th St Lebanon PA 17042-6004 Gardiner Thomsen 10555 New York Avenue Des Moines IA 50322-3748 Gary McGee & Co LLP 808 SW 3rd Ave Ste 700 Portland OR 97204-2430 Gary R. Brown, CPA LLC 5353 Williams Drive Ste 103 Georgetown TX 78628 Contacts Joe Verlin 616-538-7100 [email protected] Sheila G. Gahagan 828-452-9105 [email protected] Leslie Berardo 713-333-4342 [email protected] Leonora Galleros 732-462-2020 [email protected] Brad W Constantine 916-784-7800 [email protected] Frank A. Gallo 516-681-4100 [email protected] Thomas M. Rygg 406-265-3201 [email protected] William D. Oyster 717-274-5600 [email protected] Dennis M. Gardiner 515-270-1446 [email protected] Gary McGee 503-222-2515 x 103 [email protected] Gary Brown 512-930-3003 [email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Garza Gonzalez & Associates 207 Arden Grove Street San Antonio TX 78215-1704 Gauthier & Kimmerling, LLC 7340 Shadeland Station Ste 100 Indianapolis IN 46256 Gaw & Associates, PLLC PO BOX 852 Harlan KY 40831-0852 Gayle W Botley, CPA 4749 N Twin City Hwy Ste 280 Port Arthur TX 77642-5838 GBQ Partners LLC 500 South Front Street Columbus OH 43215 Geci & Associates, P. C. PO Box 111 Saint Marys PA 15857-0111 Geiger & Associates 1150 Glenlivet Drive Ste C36 Allentown PA 18106-3112 Gelman, Rosenberg & Freedman, CPA's PC 4550 Montgomery Avenue Ste 650N Bethesda MD 20814-2930 Gene J. Goldberg Ltd 707 Skokie Boulevard Suite 600 Northbrook IL 60062 George Johnson & Company 535 Griswold St Ste 1200 Detroit MI 48226-3689 Georgia Department of Audits and Accounts 270 Washington Street SW Ste 1-156 Atlanta GA 30334-8400 Contacts Rene E. Gonzalez 210-227-1389 [email protected] Kathryn A. Ahearn 317-572-1149 [email protected] Troy Gaw 606-573-5377 [email protected] Gayle W. Botley 409-962-1040 [email protected] Robert Stillman 614-221-1120 [email protected] David B. Geci 814-834-1995 [email protected] Thomas Geiger 610-391-9050 [email protected] Terri McKnight 301-664-9372 [email protected] Gene J Goldberg 847-480-2776 [email protected] George G. Johnson 313-965-2655 [email protected] Doug W. Pirkle, Jr 404-651-8827 [email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Gerald T. Reilly & Company, CPAs, Inc. 424 Adams Street Milton MA 02168 Gerard R Rowland CPA 2192 Dupont Drive Ste 208 Irvine CA 92612 GHP Horwath P.C. 1670 Broadway Denver CO 80202-4801 Gibbons & Kawash 707 Virginia Street E Charleston WV 25301-2704 Gibson LeClair, LLC 150 Capitol St., Suite 3 Augusta ME 04330 Gibson, Ruddock, Patterson LLC 600 Sunland Park Dr El Paso TX 79912 Gifford, Hillegass & Ingwersen, LLP 1200 Ashwood Pkwy Ste 300 Atlanta GA 30338-4747 Gilbert & Gilbert 501 W Main Street Ste A Glasgow KY 42141-1713 Gilbert & Stewart, CPA's, P. C. 190 W 800 N STE 100 Provo UT 84601-6635 Gilbert Associates, Inc. 2880 Gateway Oaks Dr Ste 100 Sacramento CA 95833 Gilford Sato & Associates, CPA's, Inc. 711 Kapiolani Blvd Ste 1480 Honolulu HI 96813-5261 Contacts James T. McNamara 617-696-8900 x 170 [email protected] Gerard Rowland 949-752-1040 [email protected] Scott Magnuson 303-831-5000 [email protected] Rob Adamins 304-345-8400 [email protected] Stephen LeClair 207-623-8401 [email protected] Edward Gibson 915-356-3700 [email protected] Cynthia Ethridge 770-396-1100 [email protected] David Gilbert 270-651-3013 [email protected] James A. Gilbert 801-377-5300 [email protected] Peggy Ann Vande Vooren 916-646-6464 [email protected] Gilford Sato 808-942-8868 x 221 [email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members GL Booth JG Davis & Associates, PLLC PO Box 1429 Longview WA 98632-7846 Glenn Elliott & Associates Inc. 5800 E Skelly Dr Ste 900 Tulsa OK 74135-6423 Glenn, Burdette, Phillips and Bryson 1150 Palm Street San Luis Obispo CA 93401-3176 GLSC & Company PLLC 6306 Blue Lagoon Drive Ste 200 Miami FL 33126-6025 Goad & Company CPAs, PLLC 100 E Huntington, Suite B Jonesboro AR 72401 Goff Backa Alfera & Co. LLC 3325 Saw Mill Run Blvd Ste 200 Pittsburgh PA 15227-2736 Goldstein Karlewicz & Goldstein LLP 254 Route 17k Ste 202 Newburgh NY 12550-8300 Gollob Morgan Peddy PC 3620 Old Bullard Rd Ste 100 Tyler TX 75701-8600 Gomez & Company 5177 Richmond Ave Ste 1100 Houston TX 77056-6748 Gomez, Fragoso & Associates PC 2335 Central Blvd Brownsville TX 78520 Goodell Porter Sanchez & Bright LLP 7801 Folsom Blvd Ste 301 Sacramento CA 95826-2620 Contacts Jacqueline G Davis 360-425-800 [email protected] Glenn Elliott 918-627-2286 [email protected] Allen E. Eschenbach 805-544-1441 x 501 [email protected] Pablo R. Llerena 305-373-0123 x 102 [email protected] James W. Goad 870-932-4986 [email protected] Daniel K. Goff 412-885-5045 [email protected] Eileen S. Glassman 845-567-3600 [email protected] Tommy Chambers 903-534-0088 [email protected] Benjamin P. Gomez 713-666-5900 [email protected] Moises L. Gomez, Jr. 956-541-7613 [email protected] John L. Goodell 916-387-7000 john@goodel[email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Gordon Advisors, P.C. 1301 W. Long Lake Ste 200 Troy MI 48098 Gordon J. Maier & Company, LLP 845 Wisconsin Avenue Racine WI 53403-1505 Gorfine, Schiller & Gardyn, P.A. 10045 Red Run Blvd Owings Mills MD 21117-4831 Gorman & Associates, P.C. 1825 Franklin Street Northampton PA 18067-1573 Gothie Hoyt & Filippetti, LLC 112 New London Rd Groton CT 06340-4869 Gould & Swanson, P.C. 424 Main Street Rm 1800 Buffalo NY14202-3618 Gould Killian CPA Group PA 100 Coxe Ave Asheville NC 28801-4051 Gourley & Associates CPAs, PC 315 E Locust Ave Coeur D'Alene ID 83814-3428 Gowland, Strealy, Morales & Co., PLLC 5934 S Staples Ste 201 Corpus Christi TX 78413-3842 Grace & Associates st 341 1 Street Hollister CA 95023-3712 Graff, Ballauer and Blanski, PC 2 Northfield Plaza Ste 200 Northfield IL 60093 Contacts Kevin E. Klein 248-952-0200 [email protected] Julie A. Craig 262-634-7108 [email protected] Scott Rodgville 410-356-5900 [email protected] William H. Gorman Jr. 610-262-1280 [email protected] Paul R. Filippetti 860-536-3287 x 106 [email protected] William J Swierat 716-854-3110 [email protected] G. Ed Towson 828-258-0363 [email protected] Leslie K. Gourley 208-765-8111 [email protected] Tommy H. Strealy 361-993-1000 [email protected] Michael E. Grace 831-637-7408 [email protected] Joseph Klapka 847-881-2540 [email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Grant Thornton LLP 666 Third Ave New York NY 10174 Grass, Coffey & Scharlau, CPAs th 3601 N 7 Avenue, Suite A Phoenix AZ 85013-3699 Grau & Associates 2700 N Military Trl Ste 350 Boca Raton FL 33427 Gray, Blodgett, & Company, PLLC th 629 24 Ave SW Norman OK 73069-3912 Gray, Griffith & Mays, A. C. 707 Virginia St E Ste 400 Charleston WV 25301-2788 Green & Bridges LLP 232 3rd Avenue Carnegie PA 15106-2616 Green Hasson & Janks LLP 10990 Wilshire Blvd Fl 16 Los Angeles CA 90024-3913 Greenawalt & Company, P.C. 400 West Main Street Mechanicsburg PA 17055 Greene, Finney & Horton, LLP 211 E Butler Road, Suite C-6 Mauldin SC 29662-2170 Greenlee, Kurras, Rice & Brown, P. A. 627 N Donnelly St Mount Dora FL 32757 Greenwalt CPAs 5342 W Vermont Street Indianapolis IN 46113 Contacts Kimberly McCormick 408-346-4324 [email protected] Timothy Coffey 602-266-7505 [email protected] Cari Michelle Blackstock 561-994-9299 [email protected] Janice Gray 405-360-5533 [email protected] Danny F. Blaird 304-345-9400 [email protected] James S. Bridges 412-276-3100 [email protected] Margaret Karren 310-873-1617 [email protected] Scott J. Christ 717-766-4763 [email protected] David G Phillips 864-232-5204 x 76 [email protected] Patricia A Sykes-Amos 352-383-6300 [email protected] Amanda Meko 317-241-2999 [email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Gregory Terrell & Co., P.C. 243 W Congress St Ste 480 Detroit MI 48226-3255 Gregory, Sharer & Stuart, P.A. 100 2nd Avenue South Ste 600 St Petersburg FL 33701 Griego Professional Services, LLC PO BOX 37379 Albuquerque NM 87176-7379 Gross, Mendelsohn & Associates, P.A. th 36 S. Charles Street, 18 Floor Baltimore MD 21201 Grossberg Company LLP 6707 Democracy Blvd Ste 300 Bethesda MD 20817-1176 Grossman St. Amour, CPAs PLLC 110 West Fayette Street Ste 900 Syracuse NY 13202-1387 Grove, Mueller & Swank, P.C. 475 Cottage St. NE, Suite 200 Salem OR 97308-2122 Grubman Anand, PC CPAs 7272 Wisconsin Avenue Bethesda MD 20814-4858 Guilmartin, DiPiro & Sokolowski, LLC 213 Court St Ste 703 Middletown CT 06457-3367 Gunnip & Company 2751 Centerville Rd Ste 300 Wilmington DE 19808-1632 Gurman & Company, PLLC 3877 Fairfax Ridge Rd Ste 200 N Fairfax VA 22030-7449 Contacts Gregory Therrell 313-965-0500 x 15 [email protected] Richard H. Caton 727-821-6161 x 250 [email protected] Juan J. Griego 505-856-2741 [email protected] James E. Crisp 410-685-5512 x 339 [email protected] Samim Y Biradar 301-571-1900 [email protected] Linda Gabor 315-701-6346 [email protected] Charles A. Swank 503-581-7788 x 326 [email protected] Stewart Grubman 301-652-3464 [email protected] Teresa J. Opalacz 860-347-5689 [email protected] Robert D. Mosch 302-225-5117 [email protected] Paul M. Gurman 703-591-7200 [email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Gustaf C. Lundin & Company, LLP 105 East Railroad St Laurinburg NC 28353-1768 Gustafson & Co. 3264 Seneca Tpke Canastota NY 13032-4505 Guthoff, Mehall, Allen & Company, PC 2710 E Lincoln St Bloomington IL 61702-1445 Guyer & Associates, CPAs PC 2790 Main Street Baker City OR 97814-2302 Guzman & Gray's CPAs 4510 E. Pacific Coast Hwy Ste 270 Long Beach CA 90804 Guzman Torres Castro & Diaz PSC COSVI Building 3rd Floor San Juan PR 00926 GYL Decauwer, CPA's 8577 Haven Avenue Ste 306 Rancho Cucamonga CA 91730-4850 H & J Certified Public Accountants, Inc. 37131 Euclid Avenue Willoughby OH 44094 H & S Companies PC 711 W. Main Street Freemont MI 49412 Hacker Nelson & Co. P. C. 123 W. Water Street Decorah IA 52101-1805 Haddox Reid Burkes & Calhoun PLLC 210 E Capitol Street, #1000 Jackson MS 39201 Contacts Mr. Carl Head 910-276-1371 [email protected] T. Charles Chambers 315-697-2345 [email protected] Catherine Allen 309-662-4356 [email protected] Kent J. Bailey 503-523-4471 [email protected] Patrick S. Guzman 562-498-0997 [email protected] Juan J Diaz-Rifas 787-622-0029 [email protected] John Lerias 909-948-9990 [email protected] Rolland Standish 440-951-2997 [email protected] Jack G. Hendon 231-924-6890 x 8016 [email protected] Neil W. Schraeder 563-382-3637 x 1105 [email protected] Paul Calhoun 601-948-2924 [email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Haefele Flanagan & Co P.C. 1000 S Lenola Rd, Ste 200 Bldg 2 Maple Shade NJ 08052-1630 Hafen, Buckner, Everett & Graff, PC 90 E 200 N Saint George UT 84770-2842 Hague Sahady & Co, CPA's, P.C. 126 President Ave Fall River MA 02720-2649 Haile Girma & Co. 3640 Grand Ave Ste 202 Oakland CA 94610-2041 Haines, Isenbarger & Skiba, LLC 4630 W Jefferson Blvd Ste 8 Fort Wayne IN 46804-6800 Hallisey & D'Agostino 540 Silas Deane Hwy Wethersfield CT 06129-0187 Halt, Buzas & Powell, Ltd. 99 Canal Center Plz Ste 230 Alexandria VA 22314-1588 Hamilton Consulting Group, PLLP P.O. Box 2200 Havre MT 59501 Hamilton, Cherry, Spradlin & Co., Ltd. 405 N Spring Searcy AR 72145-0310 Hanna, McGlone & Co., P. C. 455 S Gulph Rd Ste 306 King of Prussia PA 19406-3114 Hannis T. Bourgeois LLP 2322 Tremont Dr Baton Rouge LA 70809-1457 Contacts Mary L. Lynch 856-722-5300 x 204 [email protected] Stephen Quinn 435-673-6167 [email protected] Mary L Sahady 508-675-7889 [email protected] Haile Girma 510-420-0289 [email protected] Thomas J Skiba 260-436-9500 [email protected] Gerald Cibalskas 860-563-8271 [email protected] Wayne A. Powell 703-836-1350 [email protected] Gordon W. Thompson 406-265-6724 [email protected] David Spradlin 501-268-5353 [email protected] Justin P. Nepo 610-527-7400 [email protected] Fernand P. Genre 225-928-4770 [email protected]

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Hansen, Barnett & Maxwell 5 Triad Center, Suite 750 Salt Lake City UT 84180 Hantzmon Wiebel LLP P. O. Box 1408 Charlottesville VA 22902-1408 Harbeson, Fletcher & Bateh, LLP 637 Park Street Jacksonville FL 32204-2932 Harrigan, Price, Fronk & Co, LLP 975 SW Colorado Ave Ste 200 Bend OR 97702-3161 Harris Group, CPAs 731 S Garfield Ave Traverse City MI 49686 Harris Kessler, LLC 220 Broadway Long Branch NJ 07740-7002 Harshwal & Company LLP 7940 Silverton Ave Ste 206 San Diego CA 92126 Hartman Leito & Bolt, LLP 6100 Southwest Blvd Ste 500 Fort Worth TX 76109-5695 Hartmann Blackmon & Kilgore P. C. 806 N Section St Fairhope AL 36532 Hatter & Associates, LLP 1300 South University Drive, Ste 600 Fort Worth TX 76107 Hawkins, Ash, Baptie & Company LLP One East Waldo Blvd Manitowoc WI 54221-2020 Contacts Michael Michelsen 801-532-2200 [email protected] Phillip F. Berry 434-296-2156 fberry@hantzmonwiebel.com Malcolm Hargraves 904-356-6023 rhargraves@hbfcpa.com Candace Fronk 541-382-4791 fronk@bendcpa.com Ronald G. Harris 231-946-8930 rharris@harrisgroupcpa.com Dana Harris 732-865-9357 fdh333@gmail.com Sanwarmal H. Harshwal 858-779-1323 samwar@harshwal.com Jenene Schaffer 817-738-2400 jschaffer@hlbllp.com Dennis E. Sherrin 251-928-2443 x 215 dsherrin@hbkcpas.com David Eason 817-335-9258 deason@hattercpa.com Randall L. Miller 920.684.2541 rmiller@habco.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Hawkins, Cloward & Simister, L. C. 1095 S 800 E Ste 1 Orem UT 84097-7252 Hayashi & Wayland Accounting & Consulting 1188 Padre Dr Ste 101 Salinas CA 93901-2259 Hayden & Ross, P.A. PO Box 9043 Moscow ID 83843-1543 Hayes & Associates, L.L.C. 1015 N 98th St Ste 200 Omaha NE 68114-2357 Haynie & Co 1785 West 2300 South Salt Lake City UT 84119 Hazlett, Lewis & Bieter, PLLC 537 Market Street, Ste 300 Chattanooga TN 37402 HBC CPAs & Advisors 1401 Health Center Parkway Yukon OK 73099 HBE Becker Meyer Love LLP PO Box 23110 Lincoln NE 68542-3110 Heard, McElroy & Vestal, LLC 333 Texas St Ste 1525 Shreveport LA 71101-3678 Heidenreich & Heidenreich, CPAs PLLC 12020 S Warner Elliot Loop Ste 121 Phoenix AZ 85044-2717 Heinfeld, Meech & Co., P.C. 10120 N Oracle Road Tucson AZ 85704 Contacts Angela Morris 801-224-1900 angiea@mycpa.com Michael B. Nolan 831-759-6324 miken@hw-cpa.com Jerald Lewis 208-882-5547 blewis@haydenross.com Frankie L Hayes 402-390-2480 x 207 fhayes@hayes-cpa.com Raymond Russell 303-797-9101 rayr@hayniecpas.com Warren E. McEwen 423-756-6133 x 3353 Warren.mcewen@hlbcpa.com Lonnie Heim 405-848-7797 ldheim@hbh-cpas.com Stephen K. Bjorkman 402-423-4343 x 107 sbjorkman@hbecpa.com Tim B. Nielsen 318-429-1525 tnielsen@hmvcpa.com Suzanne Heidenreich 480-704-6301 suzannehcpa@cox.net Corey Arvizu 520-742--2611 x 101 carvizu@heinfeldmeech.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Heinold-Banwart, Ltd. 2400 N Main East Peoria IL 61611-1795 Henderson and Hill, LLC 2200 Riverchase Center Ste 604 Birmingham AL 35244-2707 Henderson, Hutcherson & McCullough, PLLC 1200 Market Street Chattanooga TN 37402-2103 Henry & Horne, LLP 7098 E Cochise Rd Ste 100 Scottsdale AZ 85253-4517 Henry & Peters, P.C. 3310 S Broadway Ave Ste 100 Tyler TX 75701-7851 Henry Rossi & Co., LLP 50 Seco Rd Ste A Monroeville PA 15146-1459 Hensiek & Caron CPAs 650 Sierra Madre Villa Ste 303 Pasadena CA 91107 Henson & Associates CPA, PLLC 2455 Crittenden Dr Louisville KY 40217-1813 Herbein + Company, Inc. 401 Oley Street Reading PA 19601-2531 Hereford, Lynch, Sellars & Kirkham, P.C. PO Box 2548 Conroe TX 77305-2548 Hertzbach & Company, P. A. 800 Red Brook Blvd, Ste 300 Owings Mills MD 21117 Herzog CPA Company, PLLC PO Box 17986 Hattiesburg MS 39404-7986 Contacts Jerome McDade 309-694-4251 jmcdade@hbcpas.com Roy W Henderson Jr. 205-982-0992 rhenderson@hendersonandhill.com Jack D. London 423-756-7771 jack@hhmcpas.com Maryilyn Mays 480-483-1170 Marilynm@hhcpa.com Tal Glenn 903-597-6311 tglen@henrypeters.com Francesco Tirone 412-856-4880 frank@henryrossi.com Barry B. Hensiek 626-792-9988 barry@hccpa.com Arthur J Henson 502-634-8351 artcpa@bellsouth.net Linda S Himeback 610-378-1175 x 135 ishimeback@herbein.com Debbie Kirkham 281-592-6443 debbie@hlsk.com Jeffrey M. Kleeman 410-363-3200 x 2002 jkleeman@hertzbach.com Angela Herzog 601-271-8860 Herzog_cpa@bellsouth.net

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Heveron & Heveron CPAs 260 Plymouth Ave S Rochester NY 14608-2239 Hienz & Macaluso, LLC 110 Veterans Memorial Blvd Ste 170 Metairie LA 7000 Hill, Barth & King LLC 7680 Market Street Boardman OH 44512-6052 Hilliard & Milton LLC 18 S Third Ave Mc Rae GA 31055-4929 Hinkle & Company, PC 5110 S. Yale, Ste 500 Tulsa OK 74131 Hiratsuka & Schmitt, LLP th 1401 17 Street, Suite 400 Denver CO 80202 HLB Tautges Redpath Ltd 4810 White Bear Pky White Bear Lake MN 55110 Hochschild Bloom & Company 16100 Chesterfield Parkway West Suite 125 Chesterfield MO 63017 Hodgson Pratt Pratt & Saunders PC 72 N Water St FL 2 New Bedford MA 02740-6245 Hodulik & Morrison, P.A. PO Box 1450 Highland Park NJ 08904-1450 Hoelting & Company, Inc. 320 Prairie Road Colorado Springs CO 80909 Contacts Stephanie Annunziata 585-232-2956 stephanie@heveroncpa.com Robert W. Hienz 504-837-5434 rhienz@hienzmacaluso.com Craig Steinhoff 330-758-8613 csteinhoff@hbkcpa.com Christopher C. Milton 229-868-5614 cmilton@hilliardmilton.com James D. Hinkle 918-492-3388 jhinkle@sbadvisors.com Don W. Gruenler 303-295-7077 dong@cpa-hs.com David J Mol 651-426-7000 dmol@hlbtr.com Michael D. Williams 636-532-9525 x 110 mike@hbclp.com

Michele Pratt 508-990-3511 mpratt@hpacpa.com Andrew Hodulik 732-393-1000 agh@hm-pa.net Thomas G. Sistare 719-630-1091 tsistare@hoeltingco.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Hoffman & Brobst 903 E College Dr Marshall MN 56258-1914 Hoffman Stewart & Schmidt PC th 111 SW 5 Ave Ste 1500 Portland OR 97204-3619 Hoffman, Dale, & Swenson, PLLC 502 N Davis Avenue, Suite A Thief River Falls MN 56701 HoganTaylor LLP st 2424 E 21 Street, # 200 Tulsa OK 74114 Holbrook & Manter, Inc. 181 E Center Street Marion OH 43302-3813 Holscher Mayberry & Company LLC 8310 S Valley HWY Ste 300 Englewood CO 80112 Holden & Company LLP 68 Mitchell Blvd Ste 240 San Rafael CA 94903 Holland & Reilly 601 N Ferncreek Ave #200 Orlando FL 32803-4869 Holliday, Lemons & Cox, P.C. 2001 Moores Ln Texarkana TX 75503-1841 Holman & Frenia 618 Stokes Rd Medford NJ 08055-2906 Holmes & Company LLC 44 Euclid Street Woodbury NJ 08096 Contacts Gary St. Aubin 507-532-5735 gary@hoffmanbrobst.com Todd Massinger 503-220-5900 todd@hss-cpas.com Audrey Swenson 218-681-4078 aswenson@mncable.net Jack Murray 918-745-2333 jackm@ttsscpa.com Bradley H. Ridge 740-387-8620 x 1106 bridge@holbrookmanter.com Timothy P. Mayberry 303-993-2199 tpmayberry@hmcpas.biz Thomas J. Holden 415-472-4225 tholden@holdencpa.com Thomas F. Reilly 407-894-6803 treilly@hollandandreilly.com Rhonda K. Jones 903-823-2727 rjones@hlccpas.com Rodney R. Haines 609-953-0612 rodney@holmanfrenia.com Charles Holmes 856-812-0335 cholmes@holmescpas.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Holmes & Turner th 1283 N 14 Ave Ste 201 Bozeman MT 59715 Holt & Associates PLLC PO Box 226 Laurel MS 39441 Holthouse Carlin & Van Trigt, LLP 4550 E Thousand Oaks Blvd Westlake Village CA 91362 Honkamp Krueger & Co., P. C. PO Box 699 Dubuque IA 52004-0699 Hood & Strong LLP 100 1ST ST FL 14 San Francisco CA 94105-4631 Hoover & Roberts, Inc. 121 N Barron St Eaton OH 45320-1701 Horkey & Associates, P. A. 7301 NW 4th Street Suite 102 Plantation FL 33317-2234 Horne LLP 1020 Highland Colony Parkway Ste 400 Ridgeland MS 39157 Horovitz, Rudoy & Roteman th 436 7 Avenue, Suite 600 Pittsburgh PA 15219-1818 Hosack, Specht, Muetzel and Wood LLP 305 Mount Lebanon Blvd Ste 301 Pittsburgh PA 15234-1511 Hoskins & Company, P.C. 1900 Church Street Ste 200 Nashville TN 37203-2288 Contacts William Hebron 406-587-4265 bill@holmesandturner.com Julie M Uher 601-649-3000 julie@holtaccounting.com David Bierhorst 805-413-1727 daveb@hcvt.com Dale J. Leibfried 563-556-0123 dleibfried@honkamp.com Susan N Malone 415-781-0793 smalone@hoodstrong.com Glenn A. Roberts 937-456-4113 glenn@hooverandroberts.com Frank J. Horkey 954-577-9700 fhorkey@horkeycpa.com James W. Cagle 615-312-9060 james.cagle@horne-llp.com Thomas Ryan 412-391-2920 x 153 tryan@hrrcpa.com Peter Vancheri 412-343-9200 pvancheri@hsmwcpa.com Dawit Aynachew 615-321-7333 x 11 daynachew@hoskinscpas.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Hough, MacAdam & Wartnik, LLC 3690 Broadway Street North Bend OR 97459-2200 Houldsworth, Russo & Co., P.C. 170 N Stephanie Street Ste 110 Henderson NV 89074-8811 Houston & Associates, LLC 4900 Perry Hwy #I-110 Pittsburgh PA 15229-2220 Howard & Company, CPAs, PA 4348 Southpoint Blvd. #320 Jacksonville FL 32216 Howard & Co. LLP 8350 Meadow Rd Ste 286 Dallas TX 75231-3784 Howard M. Nichols CPA 265 Mooring Lane Lexington SC 29072 Howe & Holscher, P.C. 6960 Orchard Lake Rd Ste 240 West Bloomfield MI 48322-4515 HSPG & Associates, PC 5400 N. Grand Blvd Ste 330 Oklahoma City OK 73112 Huberty & Associates, S.C. 145 S. Marr Street Fond du Lac WI 54935 Hubbs, Lyon & Company, CPAs, P.A. PO Box 250 Van Buren AR 72957-0250 Hudgens & Meyer, LLC PO Box 1608 Marion IL 62959-7808 Contacts Laura D. Fisher 541-269-9338 laura.fisher@hmwcpas.com Dianna Russo 702-269-9992 dianna@hrcpc.com Kathy Houston 412-459-0002 khouston@houstonwalker.com John W. Howard 904-421-0690 jhoward@howard-cpa.com Otis O. Lumpkin 214-346-0777 Otey.Lumpkin@jhcpa.com Howard M. Nichols 803-957-5655 carolinacpa@msn.com Joyce M Howe 248-8519441 jhowe@howeandrussell.com Patrick Hollingsworth 405-844-9995 x 111 phollingsworth@egacpas.com Gary G. Born 920-748-7741 gborn@hubertandassociates.com Clifford Hubbs 479-474-3454 chubbs@llhtax.net Kim D. Meyer 618-993-5553 x 104 kmeyer@hudgensmeyer.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Hudson, Cisne & Co. LLP 11412 Huron Lane Little Rock AR 72211 Huebner, Dooley and McGinness PS 1424 NE 155th ST STE 100 Shoreline WA 98155-7104 Hugh Heinecke, CPA 38 Minnesota Ave S Aitkin MN 56431-1621 Hughes Pittman & Gupton, LLP 1500 Sunday Drive Ste 300 Raleigh NC 27607-5151 Hulse & Associates, P.C. 350 Passaic Ave Ste 101 Fairfield NJ 07004-2007 Humphrey CPA Group, L.L.C. 429 E Vermont St Ste 310 Indianapolis IN 46202-3688 Hungerford Aldrin Nichols & Carter PC 2910 Lucerne Dr SE Grand Rapids MI 49546-7175 Hunter Group CPA LLC 17-17 Rte 208 Fair Lawn NJ 07410-2820 Hurley Williams & Cook, PS 4312 Kitsap Way Ste 102 Bremerton WA 98312-2435 Hutchins, Farrell, Meyer & Allison, P.A. 912 Highway 33, Ste 2 Freehold NJ 07728 Hutchinson and Bloodgood, LLP 17 Aspen Way Watsonville CA 95076 Contacts Corey Moline 501-221-1000 cmoline@hc-cpa.com Christopher J. McGinness 206-522-8000 chrism@hdm-cpa.com Hugh D. Heinecke 218-927-6111 hughheinecke@charter.net Robert Malone 919-232-5905 bmalone@hpg.com Edward L. Hulse 973-882-5690 ehulse@hulseassoc.com Rodney J. Humphrey 317-435-3447 humphreycpa@gmail.com Phillip W. Saurman 616-949-3200 psaurman@hanc.com Maria C. Plucinsky 201-261-4030 mcp@thehuntergroup.com Larry Hurley 360-479-4611 larry@hearthstonecpa.com Eugene M. Farrell 732-409-0800 hfmafreehold@optonline.net Gary P. Glud 760-352-1021 gglud@hbllp.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Huth Thompson LLP 415 Columbia Street Ste 2000 Lafayette IN 47902-0970 Hyzer, Hill, Kuzak & Co., P. C. PO Box 326 Bad Axe MI 48413-0326 Infante & Company 1930 Harrison Street Ste 308 Hollywood FL 33020-7828 Ingram, Overholt & Bean, PC 428 Marilyn Land Alcoa TN 37701 Ingram, Wallis & Co., P.C. 2100 E. Villa Maria Rd Ste 100 Bryan TX 77802-2581 Insight CPAs & Financial, LLC 2712 McGraw Dr Bloomington IL 61704 Isdaner & Company, LLC 3 Bala Plz Ste 501 W Bala Cynwyd PA 19004-3481 Isler CPA LLC 1976 Garden Ave Eugene OR 97403 Isler Medford LLC 1555 E McAndrews Rd Ste 301 Medford OR 97504 Israeloff, Trattner & Co., CPA's, P. C. 1225 Franklin Ave Ste 200 Garden City NY 11530-7904 J. C. Kunkle and Associates, A. C. 164 Lina Ln Martinsburg WV 25405-5227 Contacts Kimberly Morisette 765-428-5000

kmorisette@huththompson.com

Donald P. Kuzak 989-269-9541 dkuzak_hhk@sbcglobal.net A. Roger Infante 954-922-8866 roger@infantecocpa.com Karen S. Edwards 865-984-1040 x 102 karen@iobcpas.com Thomas A. Wallis 979-776-2600 twallis@ingram-wallis.com Mark A Nicholas 309-663-1353 mark.nicholas@hsjs.com Eugene Ristaino 610-668-4200 gristaino@isdanerllc.com Gary Iskra 541-342-5161 x 102 giskra@islercpa.com Carolyn M Ryder 541-779-7641 x 107 cryder@islermedford.com Patrick Yaghdjian 516-240-3300 patricky@israeloff.com John C. Kunkle 304-263-9299 jckunkle@jckunkleassociates.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members J. D. Cloud & Co. L.L.P. th 120 E 4 Street Ste 1100 Cincinnati OH 45202-4007 J. H. Williams Co., LLP 270 Pierce St Kingston PA 18704-5141 J.F. Anderson, CPA PC 34 Bridge St, Bridge Pointe Ctr Metuchen NJ 08840-2276 J. F. Kimmons & Associates, P. C. 311 Griffin Avenue Eastman GA 31023-6708 J. M. Abbott & Associates, Ltd 207. S. McLean Street Lincoln IL 62656 J. Ronald Martin CPA 1850 East Third St., Suite 305 Charlotte NC 28204-3234 J. Scott Magliari and Company CPA 5 Canyon Ct. Petaluma CA 94952 J. W. Hunt and Company, LLP 1607 St. Julian Pl. Columbia SC 29204 Jackson & Eklund, an Accountancy Corporation 1680 Sutter Rd McKinleyville CA 95519-4217 Jackson Thornton & Co., P. C. PO Box 96, 200 Commerce St Montgomery AL 36101-0096 Jacobson Jarvis and Co., PLLC 600 Stewart Street, Ste 1900 Seattle WA 98101 Contacts Daniel E. Wernke 513-621-1188 x 2210 dwernke@jdcloud.com Joseph Gurnari 570-288-3651 jgurnari@jhwilliamscpa.com James F. Anderson 908-906-6222 jfacpa@gmail.com James F. Kimmons 478-374-5442 jfk@jfkimmons.com Debra A. Curry 217-735-1576 deb@jmabbott.com John Crabtree 704-375-6405 johnc@rmartincpa.com J. Scott Magliari 670-234-0456 magliari@pticom.com William F. Quattlebaum 803-254-8196 billq@jwhunt.com Robert Sutter 707-822-4835 rsutter@jacksonandeklund.com Lucinda S. Bollinger 334-240-3642 Lucinda.Bollinger@jacksonthornton.com Julleen J. Snyder 206-628-8990 x 206 julleen@jjco.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members James C. Thompson & Co. 9909 Clayton Rd Ste 206 Saint Louis MO 63124-1184 James D. Jennings, CPA's, Inc. 1600 Kapiolani Blvd Ste 730 Honolulu HI 96814-3806 James D. Motley 121 E Washington St Paris IL 61944-2256 James Dykhouse, CPA 330 Amherst Ct. Atlanta GA 30328 James E. Kinkead P.C. 3973 Atlanta Highway Loganville GA 30052 James E. Rodgers & Co. P.C. rd 20 SW 3 Street Hamlin TX 79520-4810 James J. Wosepka PC 41 Central Ave S Beach ND 58621 James Moore & Co., P.L. 121 Executive Circle Daytona Beach FL 32114 James P. Friedman CPA (APC) 914 Brooklyn Avenue New Orleans LA 70114 James P Richardson CPA, Inc. An Accountancy Corporation th 312 9 Street Ste 200 Richmond CA 94801-3104 James Q. Whitehead, CPA, Inc PO Box 41 Headland AL 36345 Contacts Thomas M. Simpson 314-991-2929 jctoffic@yahoo.com James D. Jennings 808-942-8813 james@jenningscpa.com James D. Motley 217-465-8406 jdmcpa@joink.com James Dykhouse 770-393-1364 jamesdykhouse@comcast.net James E. Kinkead 770-466-7070 jamescpa@bellsouth.net Gerald Rodgers 325-576-2356 cpagerald@dtnspeed.net James J. Wosepka 701-872-4321 jimjjwcpa@midstate.net Bernadette Britz-Parker 386-254-4100 bernadette@jmco.com James P Friedman 504-361-5328 jpfcpanola@aol.com James P. Richardson 510-234-8983 james@jprcpa.net

James Q. Whitehead 334-726-2168 jqwcpa@live.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members James W. Wadman, CPA PO Box 889 Ellsworth ME 04605-0889 Jarrard, Seibert, Pollard & Company 1800 Blankenshipo Road Ste 450 West Linn OR 97068-4198 Jarred, Gilmore & Phillips, PA PO Box 779 Chanute KS 66720 Jay Miyaki, CPA, LLC 600 Queen St Ste C4 Honolulu HI 96813-5113 Jaynes, Reitmeier, Boyd & Therrell, P.C. PO Box 7616 Waco TX 76714-7616 JDS Professional Group, CPA's, Consultants & Advisors 5670 Greenwood Plaza Blvd Greenwood Village CO 80111-2405 Jean Sickles 870 Cinderella Ct Decatur GA 30033 Jeff J. Rife & Associates 22 State Route 208 Yerington NV 89447 Jeffrey C. Kirpas & Company, P.C. 21 Pleasant St Ste 248 Newburyport MA 01950-2623 Jeffrey R. Bradley, CPA, PC PO BOX 1267 Mendon VT 05701-1267 Jenkins & Associates PO BOX 3127 Montgomery AL 36109 Contacts James Wadman 207-667-6500 jim@wadmancpa.com Russell T. Ries 503-723-7600 rries@jspcpas.com Neil L. Phillips 620-431-6342 x 202 nphillips@jgppa.com Jay M. Miyaki 808-522-1042 jay@miyakicpa.com Michael W Abel 254-776-4190 x 223 Mike_abel@jrbt.com Jill E Korenek 303-771-0123 x 3146 jkorenek@jdscpagroup.com

Jean E. Sickles 812-472-3527 golfbefun@aol.com Jeff J. Rife 775-463-3515 jeff@jeffrifecpa.com Jeffrey C. Kirpas 978-462-7250 jeff@jck-co.com Jeffrey R. Bradley 802-775-0103 jrbacc@comcast.net Frank A. Jenkins 334-834-6086 frankaj@bellsouth.net

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Jensen Smith, CPAs PO Box 160 Lincoln CA 95648 Jessie and Jessie, A. C. P O Box 1437 Williamson WV 25661-1437 JMM & Associates 309 College Street Burlington VT 05402 Joe Bob Smith P O Box 70 Broken Bow OK 74728-0070 Joe M. Enoch & Associates, PLLC 110 West Court Street Dyersburg TN 38025 Joe Smith LLC PO BOX 753 Sandy OR 97055-0753 John A. Windham CPA, APC 1620 N Pine Street Deridder LA 70634-2420 John B. Tackett PSC PO BOX 2864 Pikeville KY 41502-2864 John C DiPiero P C PO Box 378 Hemlock MI 48626-0378 John C. Todd II P.C. th 21630 N 19 Ave Ste B5 Phoenix AZ 85027-2719 John Cutler & Associates, LLC th 600 17 St Ste 2800 Denver CO 80202-5402 Contacts Jennifer Jensen 916-434-1662 jennifer@lincolncpa.com Christopher Jessie 304-235-1410 jjcpa@suddenlink.net Randall L. Sargent 802-658-0043 rls@jmmcpa.net Joe Bob Smith 580-584-6840 jbscpaokla@yahoo.com Joe M. Enoch 731-286-6080 joe@enochcpa.com Joe H. Smith 503-314-2009 jsmith@joesmithcpa.com John A. Windham 337-462-3211 jcpa@bellsouth.net John B. Tackett 606-432-8112 johnbent@bellsouth.net John C. DiPiero 989-642-2092 bowlczar@juno.com John Todd 623-581-8117 jtodd@jctodd2cpa.com John Cutler 303-634-2259 john@jcacpa.net

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members John J. Maley, Jr. CPA, RMA PO Box 614 Bordentown NJ 08505 John J. Michie, CPA 2108B Westwood Ave Nashville TN 37212 John L. Baerg 4934 E Yale Ave Ste 101 Fresno CA 93727-1575 John P. Johns 1109 Radcliffe Drive Davis CA 95616 John S. Dowling & Company PO Box 1549 Opelousas LA 70571 John T. Lane and Associates, LLC 219 Young Ln Ste 2 Mount Sterling KY 40353-1054 John Waddell & Co., CPAs 3416 American River Drive Sacramento CA 95864 Johnson CPA, PLLC 2501 Franklin Tpke Danville VA 24540-5253 Johnson Lambert LLP. 3110 Fairview Park Drive Ste 800 Falls Church VA 22042 Johnson, Feigley, Newton & Brand, LLP PO Box 876 Athens AL 35612-0876 Johnson, Hickey & Murchison, P.C. th 651 E 4 St Ste 200 Chattanooga TN 37403-1921 Contacts John J. Maley, Jr 609-298-8639 jmaley@maleycpa.com John J. Michie 615-383-8806 michiecpa@bellsouth.net John L. Baerg 559-251-0848 Becky@baergcpa.com John P. Johns 650-644-7212 johnpjohns@gmail.com George K Pavy 337-948-4848 Kenneth@jsdc-cpas.com John T. Lane 859-498-9915 johntlane@bellsouth.net Debbie Ask 916-488-2460 debbie@jwaddell.com Ronnie L. Johnson 434-836-4498 x 13 rjohnson@cpa-johnson.com Audrey Newton 703-842-1115 anewton@johnsonlambert.com Michael L. Brand 256-232-7500 mbrand@jfnb.net Barry R. Huggins 423-756-0052 barry@jhmcpa.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Johnson, Mackowiak & Associates, LLP 70 E Main Street Fredonia NY 14063 Johnson, Price & Sprinkle, P.A. 79 Woodfin Place, Suite 300 Asheville NC 28801 Johnson, Stone & Pagano, P.S. 1501 Regents Blvd Ste 100 Fircrest WA 98466-6097 Johnson, Thomas & Cunningham 321 Bienville Street Natchitoches LA 71457-5701 Johnson, West & Co., PLC 332 Minnesota Street Ste E-1100 St Paul MN 55101 Johnson-Lozolla, CPA, LLP 227 S Riverside Ave Ste A Rialto CA 92376-6415 Johnston Perry Johnson & Assoc LLP 3007 Armand St Monroe LA 71201-3709 Joki, Makela, Pollack & Ahonen, PLLC 301 N Suffolk St Ironwood MI 49938-2027 Jones & Roth, P.C. th 432 W 11 Avenue Eugene, OR 97401 Jones and Kolb 10 Piedmont Ctr NE Ste 100 Atlanta GA 30305-1737 Jones Simkins P.C. 1011 W 400 N Ste 100 Logan UT 84321-8112 Contacts Kevin W. Wystup 716-672-4770 x 23 kwystup@chaut-cpas.com J. Scott Hughes 828-225-3627 scotth@jpspa.com Douglas J. Neff 253-566-7070 x 228 dneff@jspcpa.com Mark D. Thomas 318-352-3652 mdthomas@cp-tel.net Cory M. Parnell 651-2876327 cmp@johnsonwest.com Tammie V Johnson-Lozolla 909-877-9195 johnson-lozolla@prodigy.net Rowland Perry 318-322-5156 rperry@jpjcpa.com Karl Ahonen 906-932-4430 kahonen@ironwoodcpa.com Fritz Duncan 541-687-2320 fritzd@jrcpa.com George B Jones 404-262-7920 gbj@joneskolb.com Michael Kidman 435-752-1510 mkidman@jsllp.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Jones, Cochenour & Company 125 W Mulberry Street Lancaster OH 43130-3014 Jones, Nale & Mattingly PLC th 642 4 Avenue #300 Louisville KY 40202-9975 Jonlyn & Associates 1776 S Napperville Rd Ste A206 Wheaton IL 60189-5843 Jose E. Rosario & Co., CPA, PSC th 1612 Ponce De Leon Avenue 8 Fl San Juan PR 00919-1089 Joseph Decosimo & Company, PLLC Two Union Square Chattanooga TN 37402-2512 Joseph Eve rd 14 3 Street East Ste 200 Kalispell MT 59901 Joseph W. Bowley & Co., LLP 27 W Church Street Blackwood, NJ 08012-3967 JS Morlu, LLC 12021 Willowood Drive Woodbridge VA 22192-1512 Juan A. Feliciano Charneco 406 Tnte Cesar Gonzalez, Urb. Eleanor Roosevelt San Juan PR 00725-7608 Judd, Thomas, Smith & Company, P.C. 12222 Merit Drive Ste 1900 Dallas TX 75251-3210 Julian & Grube, Inc. 333 County Line Rd W Westerville OH 43082 Contacts Jeanette R. Addington 740-653-9581 jaddington@jcccpa.com David Price 502-583-0248 david@jnmcpa.com John V Pezzullo 630-690-0995 jpezzullo@jonlyn.com Jose E. Rosario Albarran 787-620-0995 jer@jerco.biz Robert Belcher 423-756-7100

robertbelcher@decosimo.com

Todd Timboe 406-727-1798 todd@josepheve.com Joseph Bowley 856-228-8006 jbowleyjwbco@verizon.net John S. Morlu 703-894-7144 jmorlue@yahoo.com Juan Felician Charneco 787-754-7525 Jfeliciano787@aol.com William H Mozley 972-661-5872 whm@jtsco.com Mark A. Grube 614-846-1899 mgrube@jginc.biz

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Julian Kirk, CPA, LLC PO Box 780 Marshalls Creek PA 18335 Julie D. Bauman CPA, P.C. 2020 Harlan Street Falls City NE 68355 Jump Scutellaro and Company LLP 12 Lexington Ave #CN2044 Toms River NJ 08753-7545 Junkermier Clark Campanella Stevens P.C. PO Box 989 Great Falls MT 59403-0989 Jurgonski & Fredlake, CPAs 418 W Jefferson Blvd South Bend IN 46601-1515 K2S, PC 3910 Caughey Rd Erie PA 16506-4098 K. B. Parrish & Co. LLP 6840 Eagle Highlands Way Indianapolis IN 46254-2693 Kafoury, Armstrong & Co. 801 S Rancho Dr Ste E-6 Las Vegas NV 89106-3812 Kahn Litwin Renza & Co Ltd. 951 N Main Street Providence RI 02904-5759 Karlsson & Lane, An Accountancy Corporation 4725 First Street Ste 226 Pleasanton CA 94566 Karp, Ronning & Tindol, PC 123 Abercorn St Savannah GA 31401-3731 Contacts Julian Earl Kirk 570-369-2630 jkirkcpa@ptd.net Julie D. Bauman 402-245-4040 jbauman@sentco.net Donald Jump 732-240-7377 x 12 don.jump@jumpcpa.com Loran S. Stensland 406-761-2820 lstensland@jccscpa.com Joseph T. Barkman 547-251-1414 jbarkman@jfcpas.com John Guelcher 814-459-1445 x 313 jguelcher@k2scpa.com Steven E Silva 317-347-5200 x 237 ssilva@kbparrish.com Tamara B. Miramontes 702-384-7717 tmiramontes@kafoury.com Michael Tousignant 401-274-2001 mtousignant@kahnlitwin.com David Karlsson 925-271-5519 x 11 davidkarlsson@brownandcold.com Derrick Cowart 912-232-0475 dcowart@krtcpa.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Karren, Hendrix, Stagg, Allen & Company 111 E Broadway Ste 250 Salt Lake City UT 84111-5256 Kattell and Company P.L. rd 4055 NBW 43 Street Ste 28 Gainesville FL 32606 Katz Sapper & Miller LLP th 800 E 96 Street, Suite 500 Indianapolis, IN 46240 Kaufman Rossin & Co. 2699 S Bayshore Dr Ste 400 Miami FL 33133 Keefe, McCullough & Co., LLP 6550 N Federal Hwy Ste 410 Ft Lauderdale FL 33308-1417 Keegan, Linscott & Kenon, P.C. 33 N Stone Ave Ste 1100 Tucson AR 85701-1433 Keith Oltrogge CPA, P.C. PO BOX 310 Denver IA 50622-9504 Keller & Owens, LLC 10955 Lowell, Ste 800 Overland Park KS 66210 Kelley, Galloway & Company, P.S.C. PO Box 990 Ashland KY 41101 Kellum Wilson & Associates P.C. 3825 Lorna Rd Ste Hoover AL 35244-7057 Kem, Duguid & Associates, PSC nd 102 West 2 Street, PO Box 562 Hopkinsville KY 42241-0562 Contacts Tim C Rees 801-521-7620 trees@khsa.biz Stephen Kattell 352-395-6565 skattell@kattel.com Scout A Schuster 317-580-2401 sschuster@ksmcpa.com Tanya Ferreiro 305-858-5600 tferreiro@kaufmanrossin.com Kenneth Smith 954-771-0896 x 221 Ken.smith@kmccpa.com German Antonio Kenon 520-884-0176 x 106 tkenon@klkcpa.com Keith Oltrogge 319-984-5292 keitho@mchsi.com Richard Bili 913-338-3500 rbili@kellerowens.com Lori Dearfield 606-329-1811 ldearfield@kelleygalloway.com John William Kellum, III 205-942-5424 kellum@hkmpc.com Sandar Duguid 270-886-6355 sduguid@kdacpa.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Kendall L Davis, P.C. 80 S. Tallahassee Street Hazlehurst GA 31539-6156 Kennedy & Kennedy 1700 North E Street, #201 San Bernardino CA 92405-4442 Kennedy Cottrell Richards 186 North High Street Gahanna, Ohio 43230 Kenneth C. Davis & Company PC PO Box 6308 Huntsville, TX 77342-6308 Kenneth D. Folden & Co. 302 8th St Jonesboro LA 71251-3607 Kenneth L. Cooper Jr. CPA, CHTD 123 W Harvey, PO Box 728 Wellington KS 67152-0728 Kenneth M. Daniels CPA PA PO Box 1689 Jasper FL 32052-1689 Kerber Eck & Braeckel LLP One S Memorial Drive Ste 950 Saint Louis MO 63102-2439 Kerber, Rose & Associates, S.C. 115 E 5th St Shawando, WI 54166 Kerkering, Barberio & Co. 1990 Main Street Ste 801 Sarasota FL 34236 Kern & Thompson, LLC 1618 SW First Avenue Ste 215 Portland OR 97201 Contacts Kendall L Davis 912-375-6077 kendallpc@bellsouth.net James N. Kennedy 909-886-5048 jimkennedy@kkcpas.com Mr. Kenneth Richards 614-358-4682 x 102 ken@kcr-cpa.com Kenneth C Davis 491-291-3020 kcdavis@global.net Kenneth D. Folden 318-259-7316 kfolden@foldencpa.com Kenneth L. Cooper 316-326-5984 Lonnie@KLCoopercpa.com Kenneth M. Daniels 386-792-1906 kmdcpa@windstream.net Richard Gratza 314-231-6232 rickg@kebcpa.com Karen K. Kerber 715-526-9400 kkerber@kerberrose.com Robert Lane 941-365-4617 rlane@kbgrp.com Kris Oliviera 503-222-3338 kris@kern-thompson.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Kern, DeWenter, Viere 220 Park Ave South St. Cloud MN 56302 Kernutt Stokes LLP 1600 Executive Pkwy Ste 110 Eugene OR 97401-7116 Kerry John Patten 2101 N. Willow Avenue Broken Arrow OK 74012-9159 Kessler, Orlean, Silver & Company, P.C. 1101 Lake Cook Rd Ste C Deerfield IL 60015-5233 Ketel Thorstenson, LLP 810 Quincy St Rapid City SD 57709 Kevane Grant Thornton LLP th 33 Bolivia Street, 4 Fl San Juan PR 00917-2015 Key & Associates, P.C. 8630 Fenton Street Ste 316 Silver Spring MD 20910-0381 Keystone Accounting L.L.C. 4801 N Butler Ave Ste 8101 Farmington NM 87401-0818 KFMR Katz Ferraro McMurtry, P.C. th 223 4 Ave Ste 300 Pittsburgh PA 15222-1713 Kiefer Bonfanti & Co. LLP 701 Emerson Road, Suite 201 Saint Louis, MO 63141-6741 Kiekover, Scholma & Shumaker, P.C. PO Box 280 Zeeland MI 49464-0280 Contacts Nancy M. Schulzetenberg 320-251-7010 x 0219 nschulzetenberg@kdv.com Kerry L. Rasmusson 541-687-1170 krasmusson@ksbc.com Kerry J. Patten 918-250-8838 kerry.patten@pattencpa.net Bennett J. Darcy 847-580-4100 x 124 bdarcy@koscpa.com Jean Smith 605-718-3578 jeans@ktllp.com Marta Betancourt 787-754-1915 marta.betancourt@pr.gt.com Beatrice P. Key 301-608-3033 x 102 bkey@bkeycpa.com Terry Ogle 505-566-1900 keystone@keystoneacct.com Peter Ferraro 412-471-7400 pferraro@kfmr.com Mark E Mersmann 314-432-6700 memersmann@kieferbonfanti.com Emil Sabolish 616-748-7429 emil.sabolish@ksscpa.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Kiesling Associates LLP 7780 Office Plaza Drive, Suite 184 West Des Moines IA 50266 Kimball & O'Brien PC 465 Washington Ave Kingston NY 12401-2906 King & Walker CPAs PL 4006 San Luis St Tampa FL 33629 King, King & Associates, P.C. PO Box 898, 170 Holabird Avenue Winsted CT 06098-0898 King, Moore, Truelove & Pharis PO Box 1331 Vernon TX 76385-1331 Kinner & Company, Ltd PO Box 690 Brookings SD 57006 Kirk, Summa & Co., LLP One Dansbury Square East Stroudsburg PA 18301 Kirkpatrick, Phillips & Miller, CPAs, P.C. 2003 E. Sunshine Springfield MO 65804 Klecka, Wilkins & Klecka 635 E Maryland Ave Phoenix AZ 85012-1133 Kline, Kimlin, CPAs 1242 Scalp Ave, Ste 2 Johnstown PA 15904 KMJ Corbin & Company LLP 555 Anton Blvd, Suite 1000 Costa Mesa CA 92626 Contacts Paul Koster 515-221-4627 pkoster@kiesling.com Mary A. Kimball 845-331-5030 mkimball@kimballobrien.com Robert I Walker 813-624-8643 bobwalkercpa@aol.com Christopher R. King 860-379-0215 x 12 cking@kingcpas.com Douglas A. Pharis 940-552-5481 Doug.Pharis@vernoncpas.com Nathan Kinner 605-692-2515 nathan@kinner.com Dale E. Kirk 570-421-0753 ksccpa@ptd.net Sean M. Balisle 417-882-4300 sbalisle@kpmcpa.com Harry F. Wilkins 602-266-4318 hwilkins@kwkcpa.com Kris Cramer 814-266-8804 kcramer@klinekimlin.com Kendall Merkley 714-380-6565 kendall@kmjpartnerscpa.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Knudsen, Monroe & Company, L.L.C. 301 N Main St Ste 110 Newton KS 67114-3459 Kobayashi, Kanetoku, Doi, Lum & Yasuda CPAs LLC 745 Fort Street Mall Ste 1915 Honolulu HI 96813-3820 Koerwitz, Michel, Wright & Associates, P.C. 630 Broadway Street Thermopolis WY 82443 Kolnicki Peterson Wirth L.L.C. 1400 Opus Pl Ste 100 Downers Grove IL 60515-5761 Koonce, Wooten & Haywood, LLP 4060 Barrett Drive Raleigh NC 27609-6604 Kositzka, Wicks and Company 5500 Cherokee Ave Ste 400 Alexandria VA 22312-2321 Kotzan CPA & Associates, P.C. 336 Bloomfield Street Johnstown PA 15904 KPM Accounting & Management Solutions 1741 Getoun Ct Concord CA 94518 KPMG LLP 345 Park Avenue New York NY 10017 KraftCPAs PLLC 555 Great Circle Road Nashville, TN 37228 Kramer & Associates CPAs, LLC 2050 Spruce Street Leavenworth KS 66048-2144 Contacts Christopher D. H. Stauffer 316-283-5366 chris@kmcocpa.com Ralph T. Kanetoku 808-695-3612 info@kdlcpa.com Michael J. Wright 307-864-3173 mjwright@rtconnect.net Kenneth W. Peterson 630-390-1140 x 227 kpeterson@kpwcpa.com Christopher Duffus 919-782-9265 cduffus@kwhcpa.com Stephen G. Travis 703-642-2700 trast66@yahoo.com Dennis P. Kotzan 814-269-4912 x 22 dkotzan@kotzancpa.com Ken Mierzwinski 925-354-7781 Kpm_cpa@yahoo.com Amanda E. Nelson 202-533-5560 aenelson@kpmg.com Rebecca J. Harrell 615-782-4235 bharrell@kraftcpas.com Anthony B. Kramer 913-680-1690 tkramer@lvncpa.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Kreischer Miller 100 Witmer Road Ste 350 Horsham PA 19044-2336 Kronick Kalada Berdy & Co. P.C. 190 Lathrop Street Kingston PA 18704-5318 Kronlage & Olson PC 117 N Jackson Street Charles City IA 50616-2002 Krouse, Kern & Co., Inc. 6509 Mutual Drive Fort Wayne IN 46825-4231 Krueger & Associates CPA's LLC 1845 Newton St Jasper IN 47546 Kruggel, Lawton & Company LLC 317 W Franklin Street Elkart IN 46516-2745 Kuenzi & Company, LLC 650 Hawthorne Ave SE Ste 110 Salem OR 97301-5894 Kujawa and Batteau, P.C. 309 S Walnut Street Pinckneyville IL 62274 Kundinger, Corder & Engle, P. C. 475 Lincoln St Ste 200 Denver CO 80203-3485 Kushner LaGraize LLC 3330 W Esplanade Ave S Ste 100 Metairie LA 70002-3454 Kutchins, Robbins & Diamond, Ltd. 1101 Perimeter Dr Ste760 Schaumburg IL 60173 Contacts David E. Shaffer 215-441-4600 x 138 dshaffer@kmco.com William Fromel 570-283-2727 wfromel@kkbcpas.com Douglas E. Kronlage 641-228-5900 dkroncpa@fiai.net Phillip McKenzie 260-496-8297 pdmckenzie@krousekern.com David H. Krueger 812-482-4454 dkrueger@kruegercpa.com Barry K. Hall 574-264-2247 bhall@klcpas.com Aden L. Kuenzi 503-399-7306 akuenzi@kuenzicpas.com Steven Kujawa 618-444-7045 skujawa@kandb-cpa.com Steven R. Corder 303-534-5953 scorder@kcedenver.com Ernest G. Gelpi 504-838-9991 x 3107 ernie@kl-cpa.com Christopher Cameron 847-240-1040 x 150 ccameron@krdcpas.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members L A Champagne & Co LLP 4911 Bennington Ave Baton Rouge LA 70808-3188 LB&A, Certified Public Accountants, PLLC 212 W Matthews Street Ste 102 Matthews NC 28105-5442 L Cotton Thomas & Co. 620 West Third Street Ste 400 Little Rock AR 72201 L.M. Henderson & Company, LLP 450 E. 96th St Ste 200 Indianapolis IN 46240-3797 Labriola Neighbors, LLP 60 Abele Road Ste 1103 Bridgeville PA 15017-3467 Lake, Hill & Myers 6695 S 1300 E Salt Lake City UT 84121-2716 Lance, Soll & Lunghard, LLP 203 N Brea Blvd Ste 203 Brea CA 92821-4056 Landa Umpierre PSC P.O. Box 363642 San Juan PR 00936-3642 Laney, Boteler & Killinger 100 Ashford Ctr N Ste 310 Atlanta GA 30338 Langley, Williams & Co., L.L.C. 205 W College St Lake Charles LA 70605-1631 Lanier, Whaley, Craft & Co. 1404 Commonwealth Drive #200 Wilmington NC 28403-0302 Contacts Michael A. Tham 225-925-1120 mikeatham@hotmail.com Courtney R. LaLone 704-841-1120

muebele@sisterson.com

Michael C. Schaufele 501-375-9187 mike@lctandcompany.com Robert A. Zurface 317-566-1000 rzurface@lmhcpa.com Joseph P. Labriola 412-257-9920 joe@labriolacpa.com Ted L. Hill 801-947-7500 thill@lhmutah.com Deborah Harper 714-672-0022 deborah.harper@lslcpas.com Xavier A. Curet 787-765-4644 x 238 xcuret@landaumpierre.com John Leslie 770-508-1404 johnleslie@lbkcpa.com Daphne B. Berken 337-477-2827 daphne@lwcpafirm.com 70605-1631 Harry Craft 910-256-6366 x 103 ccraft@lanierwhaleycraft.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Lanigan & Associates, P.C 2630 Centennial Place Ste 1 Tallahassee FL 32308 LaPorte Sehrt Romig Hand 5100 Village Walk Ste 202 Covington LA 7043 Larry E. Carpenter 1429 E. Firetower Road, Suite 102 Greenville NC 27858 Larry E. Nunn & Associates CPAs, LLC 2545 Foxpointe Drive, Suite A Columbia IN 47203 Larry Saunders & Associates CPA's, LLC 2902 Chamberlayne Ave Richmond VA 23222 Larry T. Williams CPA 592 E Main Street Frankfort KY 40601-2332 Larson, Kellett & Associates, P.C. 40 Choate Circle Montoursville PA 17754-9791 Lattimore Black Morgan & Cain PC PO Box 1869 5250 Virginia Way Ste 300 Brentwood TN 37024 Latuso & Johnson CPA, LLC 11929 Bricksome Ste A Baton Rouge LA 70816 Laura Lindal CPA 9920 NE 119th St #308 Kirkland WA 98034 Lauterbach & Amen, LLP 27W457 Warrenville Road Warrenville IL 60555 Contacts John Keillor 229-226-8320 jkeillor@lanigancpa.com Patrick Huval 985-892-5850 bhuval@laporte.com Larry E Carpenter 252-561-8292 larry@lecarpentercpa.com Richard E Schultz 812-376-3061 x 214 rschultz@nunncpas.com James Benson 804-321-8512 jeb@lsacpas.com Larry T. Williams 502-352-2800 ltwilliamscpa@aol.com Bradley D. Kellett 570-368-2941 brad@larsonkellett.com William J. Atkins 615-309-2202 jatkins@lbmc.com

Larry Latuso 225-293-8300 larry@ljcpa.biz Laura Lindal 206-734-8134 laura@lindalcpa.com Ronald J. Amen 630-393-1483 ronaldamen@sbcglobal.net

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Lawrence Belcher Jr. 270 Springhouse Lane Moorestown NJ 08057-2642 Lawrence R. Mitchell & Company 880 Apollo Street Ste 140 El Segundo CA 90245 Lawrimore & Lawrimore CPAs, LLC PO Box 39 Hemingway SC 29554-0039 Layton & Richardson, P.C. 1000 Coolidge Rd East Lansing MI 48823-2415 LBA Certified Public Accountants, PA 501 Riverside Ave Ste 800 Jacksonvile FL 32202-4939 LCS & Z, L.L.P. 33 Century Hill Dr Latham NY 12110-6103 Leaf and Cole LLP 2810 Camino Del Rio S Ste 200 San Diego CA 92108-3820 Leatham & Associates, CPA's 490 Pleasant Street New Bedford MA 2740 Leavitt, Christensen & Co, PLLC 13965 W Chinden Blvd Ste 200C Boise ID 83713-1486 Lederer Levine & Associates LLC 1099 Wall St W Ste 280 Lyndhurst NJ 07071-3694 Lee E. Shafer, P.C. 25530 Saddlebrook Way Katy TX 77494-5684 Contacts Lawrence Belcher 856-234-5810 Belchercpa1@gmail.com Lawrence R. Mitchell 310-563-1010 larry@lrmcocpas.com James H. Lawrimore 843-5583052 jlawrimore@frontier.com Vickie L. Crouch 517-332-1900 vickie@lnrcpa.com Scott Lanigan 904-224-9916 Scott_lanigan@hotmail.com Gregory J. Abbattisti 518-783-7200 gja@lcszcpa.com Michael J. Zizzi 619-294-7200 mjzizzi@leaf-cole.com Douglas Leatham 508-996-5282 douglas@leatham-cpa.com Fred Christensen 208-287-5353 x 2 fred@lccpas.biz Derek Flanagan 201-933-3780 x 23 dflanagan@llassoc.com Lee E. Shafer 281-391-8333 shafertx1@yahoo.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Lefor & Rapp, LLP 2735 12th St SE Ste 200 Salem OR 97302 Legacy Professionals LLP 30 N Lasalle Street Chicago, IL 60602 Leitzell & Economidis 214 W. Front St Media, PA 19063 Leland D. O'Neal, CPA PO Box 19 Oak Hill WV 25901 Lemler Group, LLC 12602 Van Spronsen Way Indianapolis IN 46236-8338 Lengemann & Associates P. C. 1410 Gold Coast Road, Ste 600 Papillion NE 68046 Lenhart, Mason & Associates, LLC 135 N Ash Casper WY 82601 Leonard D. Marsocci CPA, P.A. 3815 W. Humphrey Street Ste 101 Tampa FL 33614-1987 Lerch, Vinci & Higgin LLP 17-17 Rte 208 N Fair Lawn NJ 07410-2820 Lester Halpern & Company, P.C. 14 Bobala Road Holyoke MA 01040-9632 Lethert, Skwira, Schultz & Co., LLP 170 7th Place E Ste 100 Saint Paul MN 55101-2361 Contacts Amy L. Rapp 503-364-5851 amy@leforcpa.com Karl Gawlas 312-368-0500 kgawlas@legacycpas.com Cynthia F Leitzell 610-566-5450 cleitzell.lecpa@comcast.net Leland Daniel O'Neal 304-469-4227

ldocpa01@yahoo.com

David W. Lemler 317-449-0121 dlemler@lemlergroup.com Jack G. Lengemann 402-592-1236 thefirm@lengemanncpa.com Joanne Kumor 307-234-7800 jonik@wyocpa.com Leonard Marsocci 813-932-2116 lmarsoccicpa@tampabay.rr.com Gary Higgins 201-791-7100 ghiggins@lvhcpa.com Betty J Bourdon 413-536-3970 bjbourdon@halperncpa.com Leo F. Yurek 651-224-5721 leo@lss-cpas.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Lewis and Knopf PC 5206 Gateway Centre, Suite 100 Flint MI 48507 Lewis, Hooper & Dick, LLC th 405 N 6 Garden City KS 67846 Lewis, Kisch & Associates, Ltd. 1303 S Frontage Rd Hastings MN 55033 LGC&D 10 Weybosset St Ste 700 Providence RI 02903-2863 Lilling & Company LLP 10 Cuttermill Rd Ste 305 Great Neck NY 11021-3201 Linda S. Foldvik 9511 Logan Heights Cir Spotsylvania VA 22551 Linda S. Woodruff CPA, P. C. PO BOX 721578 Oklahoma City OK 73172-1578 Lindley and Company, LLC, CPA's th 2033 6 Avenue Ste 1010 Seattle WA 98121-2526 Lindquist, von Husen & Joyce LLP th 90 New Montgomery Avenue, 11 Floor San Francisco CA 94105-4513 Link Murrel & Chang, LLP 18831 Bardeen Ave Ste 200 Irvine CA 92612-6515 Linton, Shafer, Warfield & Garrett, P.A. 201 Thomas Johnson Drive Frederick MD 21702-5166 Contacts Kim H. Lindsay 810-238-4617 x 239 klinsay@lewis-knopf.com Gary Schlappe 620-275-9267 garys@lhd.com James V. Lewis 651-437-3356 lewiskisch@aol.com Stephen W. Geremia 401-421-4800 x 230 sgeremia@lgcd.com Mark S. Lilling 516-829-1099 mlilling@lillingcpa.com Linda S. Foldvik 540-972-5386 lindafoldvikcpa57@gmail.com Linda S. Woodruff 405-948-1402 linda@lindawoodruff.com Martha A. Lindley 206-332-0386 martha@lindleyandco.com Charlotte S. Tay 415-905-5408 sseamands@lvhj.com William G. Grouch 949-261-1120 gcrouch@link-murrel.com Joseph McCathran 240-314-7075 jmccathran@lswgcpa.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Lisa K. Thornburg, CPA 2514 Bedford Chapel Rd Milton WV 25541 LitmanGerson Associates, LLP 500 W Cummings Park Ste 4900 Woburn MA 01801-6536 Little, Shaneyfelt, Marshall & Co. 1501 N University Ste 600 Little Rock AR 72207-5232 Loeb & Troper LLP th 655 Third Avenue 12 Fl New York NY 10017 Loftis Group LLC 6721 Academy Rd NE Ste D Albuquerque NM 87109-3367 Logan & Associates 103 E Belt Line Rd Ste E Cedar Hill TX 75104-2274 Loiselle Goodwin & Hinds One Merchants Plaza Ste 703 Bangor ME 04401 Lopez & Co., CPAs Ltd 2702 W Chicago Ave Ste 1 Chicago IL 60622-8505 Louis C. Mai CPA & Associates PO Box 624 Pompton Plains NJ 07444 Love, Cody & Company, CPAs, P.C. 115 Elm Street Bennington VT 05201-2249 Lovelett Skogen & Associates 104 S Wolcott, Suite 735 Casper WY 82601-2555 Contacts Lisa Thornburg 304-743-8192 thornburgcpa@aol.com John D. Geraci 781-569-4725 jgeraci@lgallp.com Charles Marshall 501-666-2879 chuckmarshall@lsmcpas.com Allan M Blum 212-867-4000 x 229 ablum@loebandtroper.com Armando Sanchez 505-293-5009 asanchez@loftiscpa.com Thaland Dewitt Logan 972-293-8224 tlogancpa@sbcglobal.net Christopher S Hinds 207-990-4585 chinds@lghcpa.com Enrique Lopez 773-634-8335 enrique.lopez@lopezcpas.com Louis Mai 973-492-2217 lmaicparma@aol.com Stephen Love 802-442-5552 slove@frlcpa.com Roxy L Skogen 307-234-5395 roxy@cpawyoming.com

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Governmental Audit Quality Center Enrollments as of November 1, 2012 ­ G through L The AICPA Public Peer Report File is available on AICPA website at http://peerreview.aicpaservices.org/publicfile/DocDefault.aspx Center Members Loveridge, Hunt & Co PLLC th 11100 NE 8 Ste 410 Bellevue WA 98004-4441 Lovoy, Summerville & Shelton, LLC PO Box 3196 Auburn AL 36831-3196 Lovvorn & Kieschnick, LLP 418 Peoples Street Corpus Christi TX 78401 Lublin, Sussman Group, L.L.P. 3166 Republic Blvd Toledo OH 43615-1572 Luderman & Konst 317 Jefferson Ave Defiance OH 43512-2147 Lumbard & Associates P.L.L.C. 4143 N. 12th Street Ste 100 Phoenix AZ 85014-4955 Lumsden & McCormick, LLP 403 Main St Ste 430 Buffalo NY 14203-2100 Lunsford & Strickland, P.A. 4325 Lake Boone Trl Ste 100 Raleigh NC 27607-7510 Lurie Besikof Lapidus & Company, LLP 2501 Wayzata Boulevard Minneapolis MN 55405 LWBJ, LLP 4200 University Avenue Ste 410 West Des Moines IA 50266 Lyles and Sinclair PLLC 4455 Medgar Evers Blvd Jackson MS 39213-5202 Contacts Max Hunt 425-453-2088 MHunt@LoveridgeHuntcpa.com Michelle M. Granberry 334-741-1050 mgranberry@go2cpa.com Garland Lovvorn 361-884-8897 flovvorn@gkcl.com Terri Lee 419-841-2848 tlee@lsrd.com James Rensi 419-782-7166 jrensi@ludermankonstcpas.com Lisa B. Lumbard 602-274-9966 lumbard1@mindspring.com John P. Schiavone 716-270-4950 jschiavone@lumsdencpa.com James Hayne 919-783-7073 jimh@lscpas.com Howard L. Wilensky 612-381-8723 hwilensky@lblco.com Thomas E. Larson 515-222-5680 tlarson@lwbj.com Tracey Sinclair 601-981-5707 tsinclr@comcast.net

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