registered public accounting firms - public company accounting

1666 K Street, N.W.

Washington, DC 20006Telephone: (202) 207-9100Facsimile: (202) 862-8430

www.pcaobus.org

Registrant City State Country

Schipani Y Asociados Autonomous City of Buenos Aires

Argentina

ABELOVICH, POLANO & ASOCIADOS S.R.L BUENOS AIRES Argentina

Becher y Asociados S.R.L. Buenos Aires ArgentinaBertora y Asociados Buenos Aires ArgentinaMACHO & ASOCIADOS Buenos Aires Argentina

Price Waterhouse & Co S.R.L Buenos Aires Argentina

SMS San Martin Suarez y Asociados Buenos Aires ArgentinaAdler, Hasenclever & Asociados Sociedad de Responsabilidad Limitada

CABA Argentina

CANEPA, KOPEC Y ASOCIADOS CIUDAD AUTONOMA DE BUENOS AIRES

Argentina

Jebsen S.A. Ciudad Autonoma de Buenos Aires

Argentina

LISICKI, LITVIN & ASOCIADOS CONSULTORES TRIBUTARIOS Y AUDITORES

CIUDAD AUTONOMA DE BUENOS AIRES

Argentina

Deloitte & Co. S.R.L. Ciudad Autónoma de Buenos Aires

Argentina

ESTUDIO TORRENT AUDITORES SOCIEDAD CIVIL Ciudad Autónoma de Buenos Aires

Argentina

Estudio Urien & Asociados Ciudad Autónoma de Buenos Aires

Argentina

Pistrelli, Henry Martin y Asociados S.R.L. Ciudad Autónoma de Buenos Aires

Argentina

Elizalde, Casares & Asociados Federal Distrit ArgentinaKPMG ArgentinaGrant Thornton CJSC Yerevan ArmeniaBDO SA Adelaide AustraliaUHY Haines Norton Adelaide Adelaide AustraliaMcBain McCartin & Co Balwyn AustraliaBDO Audit (QLD) Pty Ltd Brisbane AustraliaHayes Knight Audit (Qld) Pty Ltd Brisbane AustraliaUHY Haines Norton Brisbane AustraliaBDO Audit (NSW/VIC) Pty Ltd Melbourne AustraliaDFK Collins Chartered Accountants Melbourne AustraliaHayes Knight Audit Pty Ltd Melbourne AustraliaMDHC Audit Assurance Pty Ltd MELBOURNE AustraliaMoore Stephens Melbourne AustraliaNexia ASR Melbourne AustraliaPitcher Partners Melbourne AustraliaShinewing McBain Audit Services Melbourne AustraliaSLA Partners Ptyl Ltd Melbourne AustraliaUHY Haines Norton Melbourne Australia

* * *

The Public Company Accounting Oversight Board has approved the registration applications of the accounting firms listed below. There are currently 2380 registered firms.

Registered Public Accounting Firms

With the Public Company Accounting Oversight Board

As of Tuesday, May 8, 2012

1666 K Street, N.W.


www.pcaobus.org


UHY Haines Norton (Perth) Osborne Park AustraliaRSM Bird Cameron Partners Perth AustraliaSkaines Reeves & Jones Strathpine AustraliaBDO Audit (WA) Pty Ltd Subiaco AustraliaAccru Felsers Pty Ltd Sydney AustraliaBentleys MRI Sydney Partnership Sydney AustraliaCrowe Horwath Sydney SYDNEY AustraliaDeloitte Touche Tohmatsu Sydney AustraliaDFK Laurence Varnay Sydney AustraliaECON AUDIT AND ASSURANCE SERVICES PTY LTD SYDNEY Australia

Ernst & Young Sydney AustraliaESV Chartered Accountants SYDNEY AustraliaGrant Thornton Audit Pty Ltd Sydney AustraliaHall Chadwick Sydney AustraliaHorwath Sydney Partnership Sydney AustraliaKPMG Sydney AustraliaLawler Partners Sydney AustraliaNexia Court & Co SYDNEY AustraliaPITCHER PARTNERS SYDNEY AustraliaPKF Sydney AustraliaPricewaterhouseCoopers Sydney AustraliaUHY Haines Norton Sydney Sydney AustraliaWALKER WAYLAND - NSW CHARTERED ACCOUNTANTS

Sydney Australia

William Buck (NSW) Pty Ltd Sydney AustraliaBentleys Audit & Corporate (WA) Pty Ltd West Perth AustraliaDeloitte Audit Wirtschaftspruefungs GmbH Vienna AustriaErnst & Young Wirtschaftsprüfungsgesellschaft mbH Vienna AustriaGrant Thornton Wirtschaftsprüfungs- und Steuerberatungs- GmbH

Vienna Austria

KPMG Austria GmbH Vienna AustriaPwC Wirtschaftsprüfung GmbH Vienna AustriaTPA Horwath Wirtschaftsprüfung GmbH Vienna AustriaAlan Cole, Chartered Accountant Nassau BahamasDeloitte & Touche (Bahamas) Nassau BahamasErnst & Young Manama BahrainErnst & Young Bridgetown BarbadosPiet H. Vermeeren 2275 LILLE BelgiumPKF bedrijfsrevisoren BV o.v.v.e. CVBA Antwerp BelgiumConstantin Van Asbroeck Brussels BelgiumHERMANT-DODEMONT & c°SCC Brussels BelgiumKlynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL

Brussels Belgium

KPMG Vias Brussels BelgiumRSM REVISEURS D'ENTREPRISES - BEDRIJFSREVISOREN Sccrl

Brussels Belgium

VAN PASSEL, MAZARS & GUERARD Brussels BelgiumDeloitte Bedrijfsrevisoren / Reviseurs d’Entreprises Diegem BelgiumErnst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.L

Diegem Belgium

Grant Thornton, Lippens&Rabaey Gent BelgiumAlaska Antwerpen-Waasland bvba Hamme BelgiumVandelanotte Bedrijfsrevisoren CVBA Kortrijk BelgiumPricewaterhouseCoopers Reviseurs d'Entreprises Sint-Stevens-Woluwe BelgiumBDO Bedrijfsrevisoren - BDO Réviseurs d'Entreprises Zaventem BelgiumHORWATH BELIZE LLP Belize City BelizeDeloitte & Touche Ltd. Hamilton BermudaErnst & Young Ltd. Hamilton BermudaKPMG HAMILTON BermudaPricewaterhouseCoopers Hamilton Bermuda

1666 K Street, N.W.


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Pozo & Asociados CPA SRL La Paz Bolivia, Plurinational State ofPricewaterhouseCoopers S.R.L. La Paz Bolivia, Plurinational State ofRuizmier, Rivera, Peláez, Auza S.R.L. La Paz Bolivia, Plurinational State ofBAKER TILLY BRASIL NORTE SS - AUDITORES INDEPENDENTES

Manaus Brazil

ROKEMBACH + LAHM, VILLANOVA, GAIS & CIA AUDITORES

PORTO ALEGRE Brazil

UHY Moreira - Associados Porto Alegre BrazilACAL CONSULTORIA E AUDITORIA S/S RIO DE JANEIRO BrazilDeloitte Touche Tohmatsu Auditores Independentes Sao Paulo BrazilDirecta Auditores Sao Paulo BrazilErnst & Young Terco Auditores Independentes S.S. Sao Paulo BrazilPartnership Auditores Independentes S.S. SAO PAULO BrazilPricewaterhouseCoopers Auditores Independentes Sao Paulo BrazilHorwath Tufani Reis & Soares Auditores Independentes Sâo Paulo Brazil

BAKER TILLY BRASIL AUDITORES INDEPENDENTES S/S.

SÃO PAULO Brazil

BDO RCS AUDITORES INDEPENDENTES SÃO PAULO BrazilGrant Thornton Auditores Independentes São Paulo BrazilHLB AUDILINK & CIA AUDITORES São Paulo BrazilKPMG Auditores Independentes São Paulo BrazilMacso Legate Consultores Ltda São Paulo BrazilMGI SengerWagner Auditores Independentes SÃO PAULO BrazilCollins Barrow Calgary LLP Calgary Alberta CanadaMNP LLP Calgary Alberta CanadaSam S. Mah Inc. Vancouver B. C. CanadaLeed Advisors Inc. Surrey B.C. CanadaDALE MATHESON CARR-HILTON LABONTE LLP VANCOUVER B.C. CanadaWatson Dauphinee & Masuch, Chartered Accountants Vancouver B.C. CanadaDe Visser Gray LLP Vancouver BC CanadaK. R. Margetson Ltd. North Vancouver British Columbia CanadaACAL GROUP VANCOUVER BRITISH COLUMBIA Canada

D&H Group LLP Vancouver British Columbia CanadaDavidson & Company LLP Vancouver British Columbia CanadaHay & Watson Vancouver British Columbia CanadaI Vellmer inc. Vancouver British Columbia CanadaJAMES STAFFORD, INC. VANCOUVER BRITISH COLUMBIA Canada

Manning Elliott LLP Vancouver British Columbia CanadaMorgan & Company, Chartered Accountants Vancouver British Columbia CanadaSaturna Group Chartered Accountants LLP Vancouver British Columbia CanadaSmythe Ratcliffe LLP Vancouver British Columbia CanadaSTS PARTNERS LLP Vancouver British Columbia CanadaMACKAY LLP VANCOUVER BRITISH COLUMBIA Canada

MW Partners LLP Toronto ON CanadaDNTW Chartered Accountants, LLP Markham Ontario CanadaM & CO. CHARTERED ACCOUNTANTS PROFESSIONAL CORPORATION

MARKHAM ONTARIO Canada

HS & Partners LLP, Chartered Accountants Mississauga Ontario CanadaJARVIS RYAN ASSOCIATES Mississauga Ontario Canadaparker simone Chartered Accountants LLP Mississauga Ontario CanadaBDO Canada LLP Toronto Ontario CanadaClarke Henning LLP Toronto Ontario CanadaCollins Barrow Toronto LLP Toronto Ontario CanadaDeloitte & Touche LLP Toronto Ontario CanadaErnst & Young LLP Toronto Ontario CanadaGrant Thornton LLP Toronto Ontario CanadaKPMG LLP Toronto Ontario Canada

1666 K Street, N.W.


www.pcaobus.org


McCarney Greenwood LLP Toronto Ontario CanadaMcGovern, Hurley, Cunningham, LLP Toronto Ontario CanadaMSCM LLP Toronto Ontario CanadaPricewaterhouseCoopers LLP Toronto Ontario CanadaRSM Richter LLP Toronto Ontario CanadaSchwartz Levitsky Feldman LLP Toronto Ontario CanadaSF Partnership, LLP Toronto Ontario CanadaSoberman LLP Toronto Ontario CanadaFazzari + Partners LLP Chartered Accountants Vaughan Ontario CanadaJoern Scholz Woodbridge Ontario CanadaZeifmans LLP Toronto Ontario CanadaPSB Boisjoli LLP Montreal Quebec CanadaRSM Richter Chamberland LLP Montreal Quebec CanadaSNG Collins Barrow S.E.N.C.R.L./LLP Montreal Quebec CanadaRaymond Chabot Grant Thornton LLP Montréal Québec CanadaMalenfant Dallaire, CA, L.L.P. Québec city Québec CanadaDeloitte & Touche George Town Cayman IslandsGrant Thornton George Town Cayman IslandsKPMG George Town Cayman IslandsPricewaterhouseCoopers George Town Cayman IslandsBaker Tilly (Cayman) Ltd. West Bay Cayman IslandsBDO Cayman Ltd. West Bay Cayman IslandsErnst & Young Ltd. Cayman IslandsPrice WaterhouseCoopers Consultores, Auditores y Compañía Limitada

Las Condes, Santiago Chile

AGN ABATAS Auditores Consultores Limitada Santiago ChileBDO ACENDER AUDITORES CONSULTORES LTDA. SANTIAGO Chile

CPA AUDITORES CONSULTORES S.A. SANTIAGO ChileErnst & Young Servicios Profesionales de Auditoría y Asesora Limitada

Santiago Chile

GUERRA & RABY ASOCIADOS LIMITADA Santiago ChileHorwath HB Auditores Consultores Ltda. Santiago ChileKPMG Auditores Consultores Ltda. SANTIAGO ChileLanda Consultores Auditores Limitada SANTIAGO ChilePKF Chile Auditores Consultores Ltda. Santiago ChileRSM AUDITORES LIMITADA Santiago ChileUHY MACRO CONSULTORES S.A. SANTIAGO ChileDeloitte Auditores y Consultores Limitada Santiago de Chile ChileJERIA, MARTÍNEZ Y ASOCIADOS LTDA. SANTIAGO DE CHILE ChileSURLATINA AUDITORES LIMITADA SANTIAGO,

PROVIDENCIAChile

CONSULTORES Y AUDITORES DE EMPRESAS LTDA. VALPARAÍSO Chile

OSSANDON & OSSANDON CONSULTORES LIMITADA

VIÑA DEL MAR Chile

Baker Tilly China Ltd. Beijing ChinaBDO China Dahua CPA Co.,Ltd. Beijing ChinaBeijing AnShun International CPAs Co., Ltd. Beijing ChinaBeijing Topson Certified Public Accountants Co., Ltd. Beijing ChinaBeijing Yongtuo Certified Public Accountants Co., Ltd. Beijing ChinaBEIJING ZHONGXINGYU CERTIFIED PUBLIC ACCOUNTANTS

Beijing China

Beijing Zhongxuanyu CPA Co.,Ltd. Beijing ChinaCrowe Horwath China Certified Public Accountants Co.,Ltd

Beijing China

Ernst & Young Hua Ming Certified Public Accountants Beijing ChinaFortune Certified Public Accountants Ltd. Beijing ChinaGrant Thornton Beijing ChinaHua-Ander Certified Public Accountants Beijing China

1666 K Street, N.W.


www.pcaobus.org


KABANI INTERNATIONAL (CONSULTING) BEIJING,CO.,LTD.

Beijing China

KPMG Huazhen Beijing ChinaLehmanBrown Lu Hua CPA Firm Beijing ChinaMoores Rowland Beijing Certified Public Accountants Beijing ChinaReanda CPAs Co., Ltd BEIJING ChinaRSM China CPAs Beijing ChinaShineWing Certified Public Accountants Beijing ChinaVocation International Certified Public Accountant Co. Ltd.

Beijing China

Zhong Cai Accountants Company Beijing ChinaZhonglei Certified Public Accountants Beijing,P.R.C ChinaBeijing Ever Trust CPAs Co., Ltd. Chaoyang District , Beijing ChinaBDO China Guangdong Shu Lun Pan CPAs Co., Ltd. Guangzhou ChinaGuangzhou Good Faith CPA LTD Guangzhou ChinaGuangzhou Zhongxincheng CPA Ltd. Guangzhou ChinaBeijing Senheguang Certified Public Accountants Co.,Ltd Haidian China

AGN China Regal CPAs Co., Ltd. Haidian District ChinaBeijing Huaweixin Certified Public Accountants Co. Ltd Haidian District, Beijing ChinaPan-China Certified Public Accountants LLP Hangzhou ChinaAnthony Kam & Associates Limited Hong Kong ChinaApex CPA Limited Hong Kong ChinaKPMG Hong Kong ChinaGansu Hongxin Accountants Ltd Lan-Zhou City; Cheng-Guan

DistrictChina

Nanjing Shu Lun Pan Yonghua CPA Co., Ltd. Nanjing ChinaDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED

Shanghai China

PricewaterhouseCoopers Zhong Tian CPAs Limited Company

Shanghai China

Shanghai J&J Certified Public Accountants Firm Shanghai ChinaShanghai Linfang Certified Public Accountants Co.,Ltd Shanghai ChinaShanghai LVR Financial Consulting Co., Ltd. Shanghai ChinaShanghai Mazars Certified Public Accountants Shanghai ChinaShanghai Perfect C.P.A Partnership Shanghai ChinaShanghai RISMO C.P.A. LTD Shanghai ChinaShanghai Zhonghua Certified Public Accountants Shanghai ChinaBDO China Shu Lun Pan Certified Public Accountants LLP

Shanghai China

JTC Fair Song CPA Firm Shenzhen ChinaShenzhen Chengxin Certified Public Accountants Shenzhen ChinaShenzhen Kung Ming Certified Public Accountants Co.Ltd.

Shenzhen China

BDO China Zhonglian Mindu Shu Lun Pan CPAs Co., Ltd.

Tianjin China

Shandong Haoxin Certified Public Accountants Co., Ltd Weifang city China

Zhonghuan Certified Public Accountant Co.,Ltd Wuhan ChinaBDO AUDIT S.A. BOGOTA ColombiaHORWATH COLOMBIA ASESORES GERENCIALES S.A.

BOGOTA Colombia

MCA Auditing & Accounting S.A.S Bogota ColombiaAMEZQUITA & CIA S.A. Bogotá ColombiaPricewaterhouseCoopers Ltda. Bogotá ColombiaDeloitte & Touche Ltda. Bogotá D.C ColombiaPAEZ Y ASOCIADOS CIA LTDA BOGOTA D.C. ColombiaErnst & Young Audit Ltda. Bogota, D.C. ColombiaGrant Thornton Ulloa Garzon & Asociados Ltda. Bogotá, D.C. ColombiaKPMG Ltda. Bogotá, D.C. ColombiaErnst & Young, S.A. San Jose Costa Rica

1666 K Street, N.W.


www.pcaobus.org


GRUPO CAMACHO PUBLIC ACCOUNTANTS SAN JOSE Costa RicaDespacho Lara Eduarte, S.C. San José Costa RicaDeloitte & Touche, S.A. San Pedro Costa RicaKPMG S.A. San Rafael de Escazu Costa RicaBDO Croatia d.o.o. Zagreb CroatiaErnst & Young Accountants Willemstad CuracaoErnst & Young Cyprus Limited Nicosia CyprusBDO Audit s.r.o. Prague Czech RepublicMoores Rowland Audit s.r.o. Prague 1 Czech RepublicSchaffer & Partner Audit s. r. o. Prague 1 Czech RepublicErnst & Young Audit, s.r.o. Prague 2 Czech RepublicDeloitte Audit s.r.o. Prague 8 Czech RepublicIB Grant Thornton Audit s.r.o. Praha 2 Czech RepublicBDO Statsautoriseret revisionsaktieselskab Aarhus DenmarkDeloitte Statsautoriseret Revisionspartnerselskab Copenhagen DenmarkChr. Mortensen - Revisionsfirma, statsautoriseret revisionsinteressentskab

Copenhagen K Denmark

PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab

Hellerup Denmark

Ernst & Young P/S Soborg DenmarkBAKER TILLY REPUBLICA DOMINICANA C. POR A. Santo Domingo Dominican RepublicHorwath, Sotero Peralta & Asociados Santo Domingo Dominican RepublicKPMG Dominicana, S. A. Santo Domingo Dominican RepublicBDO ECUADOR CIA. LTDA. QUITO EcuadorBDO Khaled &CO. Cairo EgyptConsultative Group-Kreston International Cairo EgyptCrowe Dr A.M.Hegazy & Co Cairo EgyptUHY Khaled Elfakhrani & Co. Cairo EgyptFigueroa Jiménez & Co., S.A. San Salvador El SalvadorPerez-Mejia, Navas y Asociados San Salvador El SalvadorMainor Audit ja Partnerid OU Tallinn EstoniaBDO Oy Helsinki FinlandDeloitte & Touche Oy Helsinki FinlandErnst & Young Oy Helsinki FinlandKPMG Oy Ab Helsinki FinlandPricewaterhouseCoopers Oy Helsinki FinlandGVA-EURAUDIT SA 75771 PARIS CEDEX 16 FrancePRICEWATERHOUSECOOPERS AUDIT 92200 NEUILLY-SUR-

SEINEFrance

Ernst & Young Audit Courbevoie FranceBarbier Frinault & Associés Neuilly-sur-Seine FranceDeloitte&Associés Neuilly-sur-Seine FranceErnst & Young et Autres Neuilly-sur-Seine cedex FranceACE Auditeurs et Conseils d'Entreprise Paris FranceAPLITEC Paris FranceAudit Conseil Holding Paris FranceAUDIT ET CONSEIL UNION PARIS FranceBDO France Paris FranceBellot Mullenbach & Associés Paris FranceCABINET DAUGE ET ASSOCIES PARIS FranceCADERAS MARTIN PARIS FranceCompagnie Fiduciaire Franco-Allemande Paris Franceexafi conseil, audit & expertise PARIS FranceGrant Thornton & Associés Paris FranceHARMONY BAKER TILLY PARIS FranceLéo Jégard et Associés Paris FranceSofideec S.A. PARIS FranceMazars Paris La Defense FranceKPMG SA Paris La Défense Cedex FranceSalustro Reydel Paris La Défense Cedex FranceFCN SOCIETE FRANCAISE DE REVISION REIMS France

1666 K Street, N.W.


www.pcaobus.org


ORFIS BAKER TILLY VILLEURBANNE FranceHoferer + Partner GmbH Appenweier GermanyKPMG AG Wirtschaftspruefungsgesellschaft Berlin GermanyPKF FASSELT SCHLAGE Partnerschaft Berlin GermanyRoeverBroenner GmbH & Co. KG Berlin GermanyUHY DEUTSCHLAND AG Wirtschaftsprüfungsgesellschaft

Berlin Germany

VHL Revisionsgesellschaft mbH Wirtschaftsprüfungsgesellschaft

Berlin Germany

DHPG Dr. Harzem & Partner KG Bonn GermanyDGR Deutsche Genossenschafts-Revision Wirtschaftsprüfungsgesellschaft GmbH

Bonn Germany

FIDES Treuhand GmbH & Co. KG Bremen GermanyPruefungs- und Beratungsgesellschaft für das Kreditwesen mbH

Cologne Germany

Verhülsdonk & Partner GmbH Wirtschaftsprüfungsgesellschaft

Düsseldorf Germany

S.Audit WPG GmbH Wirtschaftsprüfungsgesellschaft Erlangen GermanyBaker Tilly Deutschland GmbH Frankfurt GermanyMAZARS GmbH Frankfurt GermanyPricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft

Frankfurt am Main Germany

BDO AG Wirtschaftsprüfungsgesellschaft Hamburg GermanyGHP Revision GmbH Hamburg GermanyGrant Thornton GmbH Wirtschaftsprüfungsgesellschaft Hamburg Germany

MDS MÖHRLE GmbH Wirtschaftsprüfungsgesellschaft Hamburg Germany

PKF Deutschland GmbH Hamburg GermanyTAXON GmbH Hamburg GermanyFALK GmbH & Co KG Wirtschaftspruefungsgesellschaft Steuerberatungsgesellschaft

Heidelberg Germany

thp treuhandpartner gmbh Krefeld GermanyECOVIS Wirtschaftstreuhand GmbH Wirtschaftsprüfungsgesellschaft

München Germany

RSI Revision & Steuern International GmbH Wirtschaftsprüfungsgesellschaft

München Germany

Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft

Munich Germany

PSP Peters Schoenberger GmbH Wirtschaftspruefungsgesellschaft

Munich Germany

Dr. Schumacher & Partner GmbH Münster Germanycpa gmbh wirtschaftsprüfungsgesellschaft Nuremberg GermanySchaffer WP Partner GmbH WPG Nuremberg GermanyRWT Horwath GmbH Reutlingen GermanyBansbach Schübel Brösztl und Partner GmbH Stuttgart GermanyEbner Stolz Mönning Bachem GmbH & Co. KG Stuttgart GermanyErnst & Young GmbH Wirtschaftspruefungsgesellschaft Stuttgart Germany

Stephen J. Staresinic Stuttgart GermanyMT Audit GmbH Wirtschaftsprüfungsgesellschaft Viechtach GermanyPricewaterhouseCoopers Accra GhanaKPMG Certified Auditors A.E. Aghia Paraskevi GreeceBaker Tilly Hellas AE Athens GreeceErnst & Young (Hellas) Certified Auditors Accountants S.A.

Athens Greece

Grant Thornton SA Athens GreecePRICEWATERHOUSECOOPERS AUDITING COMPANY SA

HALANDRI - ATHENS Greece

Deloitte Hadjipavlou,Sofianos, Cambanis SA MAROUSSI Greece

1666 K Street, N.W.


www.pcaobus.org


Experts Conseils & Associés Petion Ville HaitiChan And Chan 56 Gloucester Road,

WanchaiHong Kong

Crowe Horwath (HK) CPA Limited Causeway Bay Hong KongLee, Au & Co. CPA Causeway Bay Hong KongPKF Causeway Bay Hong KongErnst & Young Central Hong KongHLB HODGSON IMPEY CHENG CENTRAL Hong KongKLC KENNIC LUI & CO. LIMITED CENTRAL Hong KongHKCMCPA Company Limited Central Hong KongAlbert Wong & Co. Hong Kong Hong KongAMA CPA Limited Hong Kong Hong KongARTHUR LI, YAU & LEE CPA LIMITED HONG KONG Hong KongBAKER TILLY HONG KONG LIMITED Hong Kong Hong KongBDO Limited Hong Kong Hong KongClement C.W. Chan & Co. Hong Kong Hong KongCosmos Certified Public Accountants Limited Hong Kong Hong KongCWCC Co. Ltd. Hong Kong Hong KongDeloitte Touche Tohmatsu Hong Kong Hong KongDominic K. F. Chan & Co Hong Kong Hong KongEAST ASIA SENTINEL LIMITED HONG KONG Hong KongHENNY WEE & CO Hong Kong Hong KongHO AND HO & COMPANY HONG KONG Hong KongHong Kong Great Wall Certified Public Accountants Limited

Hong Kong Hong Kong

James Ngai & Partners CPA Limited Hong Kong Hong KongLo and Kwong C.P.A. Company Limited Hong Kong Hong KongMazars CPA Limited Hong Kong Hong KongMoore Stephens Hong Kong Hong KongParker Randall CF H.K. CPA Ltd. Hong Kong Hong KongPricewaterhouseCoopers Hong Kong Hong KongRSM Nelson Wheeler Hong Kong Hong KongShineWing (HK) CPA Limited HONG KONG Hong KongTai Kong CPA Limited Hong Kong Hong KongUHY Vocation HK CPA Limited Hong Kong Hong KongWong Brothers & Co Hong Kong Hong KongWorld Link CPA Limited Hong Kong Hong KongY. H. Lai & Co. Hong Kong Hong KongYeung, Chan & Associates CPA Limited Hong Kong Hong KongLouis Lai & Luk, Certified Public Accountants KOWLOON Hong KongGary Cheng & Co. Kowloon, Hong Kong Hong KongEdward Lau & Co Sheung Wan Hong KongZhen Hui Certified Public Accountants Tsim Sha Tsui, Kowloon,

Hong KongHong Kong

Ho, Sneddon, Chow, C.P.A. Limited TST East Hong KongK.P. CHENG & CO. Wan Chai Hong KongNHL CPA LIMITED Wan Chai Hong KongAnderson Li & Ho Certified Public Accountants Wanchai Hong KongLau & Au Yeung C.P.A. Limited Wanchai Hong KongMORISON HENG WANCHAI Hong KongMorrison CPA Limited Wanchia Hong KongAoba CPA Limited Hong KongECOVIS David Yeung Hong Kong Hong KongHopkins CPA Limited Hong KongKL CPA Limited Hong KongTOM CHAN & CO. Hong KongWONG LAM LEUNG & KWOK C.P.A. LIMITED Hong KongAudit Network Hungary Kft Budapest HungaryBDO Magyarország Könyvvizsgáló Kft. Budapest HungaryErnst & Young Kft. Budapest HungaryIB Grant Thornton Audit Kft. Budapest Hungary

1666 K Street, N.W.


www.pcaobus.org


KPMG Hungaria Kft. Budapest HungaryPricewaterhouseCoopers Könyvvizsgáló Kft. Budapest HungaryDeloitte ehf. Kopavogur IcelandPricewaterhouseCoopers hf. IcelandDeloitte Haskins & Sells Ahmedabad IndiaPrice Waterhouse & Co (Bangalore) Bangalore IndiaPrice Waterhouse (Bangalore) Bangalore IndiaSADASHIV PRASAD & CO. BANGALORE IndiaTAMBAKAD & GOIL BANGALORE IndiaDeloitte Haskins & Sells Baroda IndiaDeloitte Haskins & Sells Chennai IndiaM.KUPPUSWAMY PSG & Co CHENNAI IndiaMANOHAR CHOWDHRY & ASSOCIATES CHENNAI IndiaR BUPATHY & CO CHENNAI IndiaS.VENKATRAM & CO CHENNAI IndiaYOGANANDH & RAM CHENNAI IndiaAJSH & Co. Delhi IndiaRAJU SITARAMAN NARAYANAN DELHI IndiaDeloitte Haskins & Sells Gurgaon IndiaManoj Vatsal & Company Haldwani Indiaakasam & associates Hyderabad IndiaP MURALI & CO., HYDERABAD IndiaDeloitte Haskins & Sells Kolkata IndiaDOSHI, CHATTERJEE, BAGRI & CO KOLKATA IndiaLodha & Co. Kolkata IndiaLovelock & Lewes Kolkata IndiaP K LILHA & CO KOLKATA IndiaPrice Waterhouse & Co (Kolkata) Kolkata IndiaPrice Waterhouse (Kolkata) Kolkata IndiaS. R. Batliboi & Associates Kolkata IndiaS. R. Batliboi & Co. Kolkata IndiaSINGHI & CO KOLKATA IndiaKK Thampan & Co Kozhikode IndiaANIL ASHOK & ASSOCIATES Mumbai IndiaB S R & Co. Mumbai IndiaDeloitte Haskins & Sells Mumbai IndiaHARIBHAKTI & CO. MUMBAI IndiaK. S. AIYAR & CO. MUMBAI IndiaKalyaniwalla & Mistry, Chartered Accountants Mumbai IndiaKHANDELWAL JAIN & CO. CHARTERED ACCOUNTANTS

MUMBAI India

KPMG Mumbai IndiaNANUBHAI DESAI & CO. MUMBAI IndiaP. PARIKH & ASSOCIATES MUMBAI IndiaRSM & Co. MUMBAI IndiaShankarlal Jain And Associates Mumbai IndiaSURESH SURANA & ASSOCIATES MUMBAI IndiaV. P. Thacker & Co., Chartered Accountants Mumbai IndiaSudit K Parekh & Co. Mumbai IndiaAnupam Bansal & Co. New Delhi IndiaARORA & BANSAL NEW DELHI IndiaASA & ASSOCIATES NEW DELHI IndiaBANSAL & CO NEW DELHI IndiaErnst & Young Associates New Delhi IndiaGrant Thornton India LLP New Delhi IndiaHDSG & ASSOCIATES New Delhi IndiaK. G. Somani & Co. New Delhi IndiaMEHRA MALHOTRA AND COMPANY NEW DELHI IndiaMohan L Jain & Co. New Delhi IndiaNANGIA & CO NEW DELHI IndiaS. K. MITTAL & CO. NEW DELHI India

1666 K Street, N.W.


www.pcaobus.org


Satish S Agarwal & Co. NEW DELHI IndiaT.R.CHADHA & CO., CHARTERED ACCOUNTANTS NEW DELHI IndiaUmesh Chand & Co. NEW DELHI IndiaVikas Kochhar and Associates New Delhi IndiaWalker, Chandiok & Co. New Delhi IndiaR.R.PONKSHE & CO. PUNE IndiaROY VARGHESE & ASSOCIATES TRIVANDRUM IndiaBHARAT PARIKH & ASSOCIATES CHARTERED ACCOUNTANTS

Vadodara India

Hendrawinata Gani & Hidayat Jakarta IndonesiaKantor Akuntan Publik Aryanto, Amir Jusuf, Mawar & Saptoto

Jakarta Indonesia

KANTOR AKUNTAN PUBLIK JIMMY BUDHI Jakarta IndonesiaKantor Akuntan Publik Tanudiredja, Wibisana & Rekan Jakarta IndonesiaKAP MULYAMIN SENSI SURYANTO JAKARTA IndonesiaKAP Purwantono, Suherman & Surja Jakarta IndonesiaKAP Tanubrata Sutanto Fahmi & Rekan Jakarta IndonesiaOSMAN BING SATRIO & REKAN Jakarta IndonesiaAnwar & Rekan Jakarta IndonesiaRussell Brennan Keane Athlone IrelandAnne Brady McQuillans DFK, Chartered Accountants & Registered Auditor

Dublin Ireland

CHAPMAN FLOOD MAZARS DUBLIN IrelandDeloitte & Touche Auditors, Accountants and Business Advisors

Dublin Ireland

Ernst & Young Chartered Accountants Dublin IrelandGrant Thornton Dublin IrelandMOORE STEPHENS CAPLIN MEEHAN DUBLIN IrelandPricewaterhouseCoopers Dublin 1 IrelandBDO Dublin 2 IrelandKPMG Dublin 2 IrelandBoylan & Dodd Dublin 4 IrelandDuignan Carthy O'Neill Dublin 4 IrelandBaker Tilly Ryan Glennon Dublin 6 IrelandFGS Dublin 8 IrelandErnst & Young LLC Douglas Isle of ManKRIHELI EDEN & CO. ASHKELON IsraelGvilli and Co Caesarea IsraelBarzily&Co Certified Public Accountants Jerusalem IsraelDov Weinstein & Co. C.P.A. (ISR) Jeruslame IsraelCrowe Horwath (Israel) Ramat Gan IsraelHorowitz Idan Sabo Tevet & Cohen Tabach Ramat-Gan IsraelKost Forer Gabbay & Kasierer Tel - Aviv IsraelUHY Shtainmetz Aminoach & Co. Tel - Aviv IsraelYarel + Partners Tel - Aviv IsraelBrightman Almagor Zohar & Co. Tel Aviv IsraelChaikin Cohen Rubin & Co Tel Aviv IsraelGai,Goffer,Yahav,Guilman,Udem & Co Tel Aviv IsraelRaveh Ravid & Co. Tel Aviv IsraelZiv Haft Certified Public Accountants (Isr.) Tel Aviv IsraelFahn Kanne & Co. Tel-Aviv IsraelKesselman & Kesselman C.P.A.s Tel-Aviv IsraelRosenblum - Holtzman Certified Public Accountants TEL-AVIV IsraelSomekh Chaikin Tel-Aviv IsraelStrauss Lazer & Co Tel-Aviv IsraelCONSTANTIN REDIVA SRL MILAN ItalyCrowe Horwath AS S.r.l. Milan ItalyDeloitte & Touche S.p.A. Milan ItalyITER AUDIT S.R.L. MILAN ItalyKPMG S.p.A. Milan Italy

1666 K Street, N.W.


www.pcaobus.org


MGI DE LEONE-TRIUNFO - STUDIO ASSOCIATO TRIBUTARIO

MILAN Italy

RIA & Partners SpA Milan ItalyRSM ITALY SPA MILAN Italywpartners srl Milan ItalyBDO S.P.A. Milano ItalyBompani Audit Srl Milano ItalyMazars Spa Milano ItalyPricewaterhouseCoopers spa Milano ItalyFausto Vittucci & Co sas Roma ItalyReconta Ernst & Young S.p.A. Roma ItalyPITAGORA REVISIONE S.R.L. torino ItalyPRAUDITING SRL Verona ItalyPricewaterhouseCoopers Kingston JamaicaBDO Toyo and Co. Chiyoda-ku JapanGYOSEI&CO. Chiyoda-ku JapanOkamoto & Company Chiyoda-ku JapanYayoi Audit Corporation Chiyoda-ku JapanPricewaterhouseCoopers Aarata Chuo-ku JapanYUSEI AUDIT & CO. Chuo-ku JapanGrant Thornton Taiyo ASG LLC Minato-ku JapanKyoto Audit Corporation Shimogyo-ku, Kyoto JapanBDO Sanyu & Co. Shinjuku-ku JapanAska & Co Tokyo JapanErnst & Young ShinNihon LLC Tokyo JapanKasumigaseki Audit Corporation Tokyo JapanKDA Audit Corporation Tokyo JapanKPMG AZSA LLC Tokyo JapanSohken Audit Corporation Tokyo JapanDeloitte Touche Tohmatsu LLC JapanGrant Thornton Limited St Helier JerseyPricewaterhouseCoopers CI LLP St Helier JerseyBDO Kazakhstanaudit LLP Almaty KazakhstanErnst & Young LLP Almaty KazakhstanDeloitte LLP Almaty KazakhstanBaker Tilly Sungto LLC Seoul Korea, Republic ofBDO Daejoo LLC Seoul Korea, Republic ofDaemyung Grant Thornton Seoul Korea, Republic ofDeloitte Anjin LLC Seoul Korea, Republic ofErnst & Young Han Young Seoul Korea, Republic ofHorwath Choongjung LLC Seoul Korea, Republic ofKPMG Samjong Accounting Corp. Seoul Korea, Republic ofMAZARS SeBit Seoul Korea, Republic ofNexia Samduk Seoul Korea, Republic ofSamil PricewaterhouseCoopers Seoul Korea, Republic ofShinhan Accounting Corporation Seoul Korea, Republic ofWoori Accounting Corporation Seoul Korea, Republic ofHorwath Abou Chakra & Co. Beirut LebanonErnst & Young S.A. L 5365 Munsbach LuxembourgDeloitte Audit Luxembourg LuxembourgKPMG Luxembourg S.à r.l. Luxembourg LuxembourgPricewaterhouseCoopers S.à.r.l. Luxembourg LuxembourgP.S. YAP & ASSOCIATES (AF 0851) AMPANG MalaysiaPETER CHONG & CO. GEORGETOWN MalaysiaBAKER TILLY MONTEIRO HENG KUALA LUMPUR MalaysiaBDO Kuala Lumpur MalaysiaCrowe Horwath AF 1018 Kuala Lumpur MalaysiaE. S. Lim & Co. Kuala Lumpur MalaysiaFolks DFK & Co Kuala Lumpur MalaysiaMAZARS KUALA LUMPUR MalaysiaPRICEWATERHOUSECOOPERS Kuala Lumpur Malaysia

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RSM ROBERT TEO, KUAN & CO KUALA LUMPUR MalaysiaUHY Mid Valley City MalaysiaDeloitte & Touche Petaling Jaya MalaysiaDeloitte KassimChan Petaling Jaya MalaysiaErnst & Young Malta Limited Msida MaltaHORWATH MAURITIUS Port Loius MauritiusIsas y Asociados Contadores Públicos SC Corregidora MexicoGlassman Esquivel y Cia., S.C. D.F. MexicoBaker Tilly Mexico, S.C. Mexico MexicoBargalló, Cardoso y Asociados S.C. Mexico MexicoCastillo Miranda y Compañía, S.C. Mexico MexicoGalaz, Yamazaki, Ruiz, Urquiza, S.C. Mexico MexicoKPMG CARDENAS DOSAL, S. C. MEXICO MexicoPRIETO, RUIZ DE VELASCO Y CÍA., S.C. Mexico MexicoRussell Bedford Mexico, S.C. Mexico MexicoBDO Hernández Marrón y Cía., S.C. Mexico City MexicoLEBRIJA, ALVAREZ Y COMPAÑIA, S.C. MEXICO CITY MexicoMancera SC Mexico City MexicoMazars Auditores, SRL de CV Mexico City MexicoPricewaterhouseCoopers, S.C. Mexico City MexicoRSM Bogarín, Erhard, Padilla, Alvarez, Martínez, S. C. Mexico City Mexico

Salles, Sáinz - Grant Thornton, S.C. Mexico City MexicoDe la Paz Costemalle - DFK, S.C. Mexico Distrito Federal MexicoSolloa, Tello de Meneses y Compañia, S.C. NAUCALPAN MexicoGOSSLER, SOCIEDAD CIVIL NAUCALPAN DE JUÁREZ MexicoMARCELO DE LOS SANTOS Y CÍA., S. C. San Luis Potosí MexicoGrant Thornton Accountants en Adviseurs B.V. Alphen aan den Rijn NetherlandsKPMG Accountants N.V. Amstelveen NetherlandsFSV Accountants + Adviseurs B.V. Amsterdam NetherlandsPricewaterhouseCoopers Accountants N.V. Amsterdam NetherlandsVan Oers Audit B.V. Breda NetherlandsMazars Paardekooper Hoffman Capelle aan den IJssel NetherlandsAccountantskantoor Foederer B.V. Eindhoven NetherlandsBDO Audit & Assurance B.V. Eindhoven NetherlandsGovers Accountants/Adviseurs Eindhoven NetherlandsDRV Accountants en Belastingadviseurs Goes NetherlandsBaker Tilly Berk N.V. Gouda NetherlandsRSM Niehe Lancée B.V. Haarlem NetherlandsLentink Audit B.V. Huizen NetherlandsBonsenReuling Audit B.V. Lichtenvoorde NetherlandsDeloitte Accountants B.V. Rotterdam NetherlandsErnst & Young Accountants LLP Rotterdam NetherlandsBol Accountants B.V. Venray NetherlandsBDO Auckland Auckland New ZealandCarlton DFK Auckland New ZealandDeloitte Auckland New ZealandDFK Oswin Griffiths Auckland New ZealandErnst & Young Auckland New ZealandGrant Thornton New Zealand Audit Partnership Auckland New ZealandKPMG Auckland New ZealandPricewaterhouseCoopers Auckland New ZealandStaples Rodway Auckland New ZealandUHY Haines Norton (Auckland) Limited Auckland New ZealandWHK Auckland Auckland New ZealandWilliam Buck (NZ) Limited Auckland New ZealandMunro Benge Chartered Accountants Limited WELLINGTON New ZealandBerman W. Martinez & Asociados Managua NicaraguaMYC CHARTERED ACCOUNTANTS KANO NigeriaAkintola Williams Deloitte LAGOS NigeriaBurger & Comer, P.C. Saipan MP Northern Mariana Islands

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BDO AS OSLO NorwayDeloitte AS Oslo NorwayErnst & Young AS Oslo NorwayKPMG AS Oslo NorwayPricewaterhouseCoopers AS Oslo NorwayANJUM ASIM SHAHID RAHMAN ISLAMABAD PakistanHLB Ijaz Tabussum and Co., Chartered Accountants Islamabad PakistanZia Masood & Co. (Chartered Accountants) Islamabad PakistanAslam Malik & Co. Chartered Accountants Lahore PakistanHorwath Hussain Chaudhury & Co Lahore PakistanKabani & Company Lahore PakistanDeloitte, Inc. Panama PanamaErnst & Young Limited Corporation Panama PanamaKPMG Panama City PanamaPricewaterhouseCoopers Port Moresby Papua New GuineaController Contadores & Auditores ASUNCION ParaguayErnst & Young Paraguay - Auditores y Asesores de Negocios

Asuncion Paraguay

JUAN CARLOS DESCALZO & ASOCIADOS Asuncion ParaguayBDO Auditores Consultores Asunción ParaguayEspinoza y Asociados S.C. Jesus María - Lima PeruALONSO, CALLIRGOS, MEJIA & ASOCIADOS S.C. LIMA PeruBeltrán Gris y Asociados Sociedad Civil de Responsabilidad Limitada

Lima Peru

Caipo y Asociados S. Civil de R.L. Lima PeruDemichelli, Sarrio & Asociados S.C. Lima PeruDongo-Soria Gaveglio y Asociados Sociedad Civil de Responsabilidad Limitada

Lima Peru

Gutierrez Rios Y Asociados Sociedad Civil Lima PeruMEDINA, ZALDIVAR, PAREDES & ASOCIADOS SOCIEDAD CIVIL DE RESPONSABILIDAD LIMITADA

LIMA Peru

PANEZ CHACALIAZA Y ASOC. S.C.R.LTDA Lima PeruPazos,López de Romaña, Rodríguez Sociedad Civil de Responsabilidad Limitada

Lima Peru

PORTAL VEGA & ASOCIADOS SOCIEDAD CIVIL LIMA PeruRONCAL, D'ANGELO Y ASOCIADOS S. CIVIL DE R. L. LIMA Peru

SANDOVAL ALIAGA Y ASOCIADOS S.C. LIMA PeruREJAS,ALVA Y ASOCIADOS S.C.R.LTDA. Lima-Perù PeruNOLES MONTEBLANCO & ASOC. S.C. San Isidro - Lima PeruRAMON F. GARCIA AND COMPANY, CPAS Makati PhilippinesManabat Delgado Amper & Co. Makati PhilippinesAlba Romeo & Co. Makati City PhilippinesIsla Lipana & Co. Makati City PhilippinesPunongbayan & Araullo Makati City PhilippinesREYES TACANDONG & CO. MAKATI CITY PhilippinesSyCip Gorres Velayo & Co. Makati City PhilippinesLopez and Co., CPAs Manila PhilippinesGrant Thornton Frąckowiak Spółka z ograniczoną odpowiedzialnością Spółka komandytowa

Poznań Poland

BDO Sp. z o.o. Warsaw PolandDeloitte Audyt Sp. z o.o. Warsaw PolandErnst&Young Audit Sp .o.o. Warsaw PolandKPMG Audyt Sp. z o.o. Warsaw PolandMac Auditor Sp. z o.o. Warsaw PolandPricewaterhouseCoopers Sp. z o.o. Warsaw PolandKPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A.

Lisboa Portugal

BDO & Associados, Sociedade de Revisores Oficiais de Contas, Lda.

Lisbon Portugal

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DELOITTE & ASSOCIADOS, SROC, S.A. LISBON PortugalErnst & Young Audit & Associados-SROC, S.A. Lisbon PortugalPricewaterhouseCoopers & Associados - Sociedade de Revisores Oficiais de Contas, Lda

Lisbon Portugal

Torres Acevedo & Co, CPA, CSP ARECIBO PUERTO RICO Puerto RicoHorwath Velez & Co. PSC Guaynabo Puerto Rico Puerto RicoJOSE E. ROSARIO & CO, CPA, PSC SAN JUAN PUERTO RICO Puerto RicoRSM ROC & Company San Juan Puerto Rico Puerto RicoSierra, Rodriguez & Diaz, CPAs' PSC San Juan Puerto Rico Puerto RicoUHY DEL VALLE & NIEVES PSC CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

SAN JUAN PUERTO RICO Puerto Rico

Scherrer Hernandez & Co., CPA, PSC Santurce Puerto Rico Puerto RicoFalcón Sánchez & Associates, PSC Guaynabo Puerto RicoAquino, De Cordova, Alfaro & Co., LLP Isla Verde Puerto RicoKevane Grant Thornton LLP San Juan Puerto RicoLLMD, PSC San Juan Puerto RicoZayas, Morazzani & Co. San Juan Puerto RicoIRO & CO., CPA, PSC Trujillo Alto Puerto RicoDeloitte Audit SRL Bucharest RomaniaErnst & Young SRL Bucharest RomaniaKPMG Romania SRL Bucharest RomaniaICLC Moscow Russian FederationAlinga Consulting and Audit, LLC Moscow Russian FederationAudit Firm Femida Audit LLC Moscow Russian FederationAuditProfit LLC Moscow Russian FederationBenefit Management & Consulting Moscow Russian FederationCJSC The Independent Consulting Group "2K Audit - Business Consulting"

Moscow Russian Federation

Ernst & Young LLC Moscow Russian Federation'Finances M' close company Moscow Russian FederationIntercom-Audit Moscow Russian FederationInterexpertiza LLC Moscow Russian FederationNexia Pacioli Moscow Russian FederationOOO Moore Stephens Moscow Russian FederationRosexpertiza LLC Moscow Russian FederationRSM Top-Audit Limited Liability Company Moscow Russian FederationUHY Yans-Audit, LLC Moscow Russian FederationZAO BDO Moscow Russian FederationZAO KPMG Moscow Russian FederationZAO PricewaterhouseCoopers Audit Moscow Russian FederationZAO Deloitte & Touche CIS Moscow Russian FederationAl Azem and Al Sudairy Certified Public Accountants Riyadh Saudi ArabiaAudit Alliance Singapore SingaporeBaker Tilly TFW LLP Singapore SingaporeBDO LLP Singapore SingaporeCrowe Horwath First Trust LLP Singapore SingaporeDeloitte & Touche LLP Singapore SingaporeErnst & Young LLP Singapore SingaporeFoo Kon Tan Grant Thornton LLP Singapore SingaporeKPMG LLP Singapore SingaporeLO HOCK LING & CO. Singapore SingaporeLOW YAP & ASSOCIATES Singapore SingaporeLTC & ASSOCIATES Singapore SingaporeMazars LLP Singapore SingaporeMoore Stephens LLP Singapore SingaporeNEXIA TS PUBLIC ACCOUNTING CORPORATION SINGAPORE SingaporePAUL WAN & CO SINGAPORE SingaporePricewaterhouseCoopers LLP Singapore SingaporeRohan . Mah & Partners Singapore SingaporeRSM Chio Lim LLP Singapore Singapore

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Ng, Lee & Associates - DFK Singpore SingaporeHLB Loke Lum SingaporeLoke Lum & Partners SingaporeROBERT TAN & CO SingaporePricewaterhouseCoopers Slovensko s.r.o. Bratislava SlovakiaRSM BETTY & DICKSON (CAPE TOWN) Cape Town South AfricaSAB&T Chartered Accountants Incorporated Centurion South AfricaMazars Century City South AfricaBDO SOUTH AFRICA INC JOHANNESBURG South AfricaCharles Orbach & Company Johannesburg South AfricaDeloitte & Touche Johannesburg South AfricaErnst & Young Incorporated Johannesburg South AfricaGrant Thornton Johannesburg South AfricaKPMG Inc Johannesburg South AfricaMcMurray Aldum Inc Johannesburg South AfricaSizweNtsaluba VSP Johannesburg South AfricaPricewaterhouseCoopers Incorporated Sunninghill South AfricaAuditiA Barcelona, S.L. Barcelona SpainBové Montero y Asociados, S.L. Barcelona SpainFÀBREGAS MERCADÉ Y CO. AUDITORES-CONSULTORES, S.L.

Barcelona Spain

GASSÓ AUDITORES S.L.P. BARCELONA SpainGrant Thornton, S.L.P. Barcelona SpainIBERAUDIT MRM AUDICONSULTING, S.L.P Barcelona SpainMAZARS AUDITORES, S.L.P. BARCELONA SpainAUDALIA AUDITORES MADRID SpainAUREN CENTRO AUDITORES Y CONSULTORES, S.L. Madrid Spain

BDO AUDITORES, S.L. MAdrid SpainDELOITTE, S.L. MADRID SpainERNST & YOUNG, S.L. MADRID SpainKPMG Auditores, S.L. Madrid SpainPricewaterhouseCoopers Auditores, S.L. Madrid SpainUHY-FAY AND CO. AUDITORES CONSULTORES, SL MADRID Spain

IBERAUDIT AUDITORES HISPANICA, S.L.P. MALAGA SpainAxion Revisionsbyrå AB Malmö SwedenBDO Sweden AB Stockholm SwedenDeloitte AB Stockholm SwedenErnst & Young AB Stockholm SwedenGrant Thornton Sweden AB Stockholm SwedenKPMG AB Stockholm SwedenÖhrlings PricewaterhouseCoopers AB Stockholm SwedenPricewaterhouseCoopers AB Stockholm SwedenErnst & Young AG Basel SwitzerlandBDO Visura International AG Zurich SwitzerlandDeloitte AG Zurich SwitzerlandGrant Thornton AG Zurich SwitzerlandKPMG AG Zurich SwitzerlandPricewaterhouseCoopers AG Zurich SwitzerlandHORWATH & COMPANY Taichung Taiwan, Province of ChinaBDO Taiwan Taipei Taiwan, Province of ChinaCandor Taiwan CPAs Taipei Taiwan, Province of ChinaDeloitte & Touche Taipei Taiwan, Province of ChinaErnst & Young Taipei Taiwan, Province of ChinaEvershine CPAs Firm Taipei Taiwan, Province of ChinaFirst Horwath & Company, CPAs Taipei Taiwan, Province of ChinaGrant Thornton Losoon Taipei Taiwan, Province of ChinaKPMG Taipei Taiwan, Province of ChinaMoores Rowland CPAs Taipei Taiwan, Province of ChinaPricewaterhouseCoopers, Taiwan Taipei Taiwan, Province of China

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TiaoHo & Co., Taipei Taiwan, Province of ChinaVA BUSINESS ASSURANCE SERVICES ARUSHA Tanzania, United Republic ofASV & Associates Limited Bangkok ThailandErnst & Young Office Ltd. Bangkok ThailandKP Associates Bangkok ThailandMazars Limited Bangkok ThailandPricewaterhouseCoopers ABAS Ltd. Bangkok ThailandRSM Audit Services (Thailand) Limited Bangkok ThailandBaker Tilly Audit and Advisory Services (Thailand) Ltd. Sathorn ThailandAhmed Mansour & Associes Tunis TunisiaAkis Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik AS

Istanbul Turkey

BAŞARAN NAS BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.

ISTANBUL Turkey

BILGILI BAGIMSIZ DENETIM VE YMM A.S Istanbul TurkeyCAN ULUSLARARASI BAGIMSIZ DENETIM ve SMMM A.S.

ISTANBUL Turkey

Denet Bagimsiz Denetim Yeminli Mali Musavirlik A.S. Istanbul TurkeyDenge Bagimsiz Denetim Serbest Muhasebeci Mali Musavirlik A.S.

Istanbul Turkey

DRT BAGIMSIZ DENETIM VE SERBEST MUHASEBECI MALI MUSAVIRLIK A.S.

ISTANBUL Turkey

GUNEY BAGIMSIZ DENETIM VE SERBEST MUHASEBECİ MALI MUSAVIRLIK A.S.

ISTANBUL Turkey

IHY BAGIMSIZ DENETIM VE YMM A.S. ISTANBUL TurkeyIRFAN BAGIMSIZ DENETIM VE YEMINLI MALI MUSAVIRLIK A.S.

Istanbul Turkey

ISIK YEMINLI MALI MUSAVIRLIK VE BAGIMSIZ DENETIM A.S.

Istanbul Turkey

ITIMAT YEMINLI MALI MUSAVIRLIK A.S. ISTANBUL TurkeyMERCEK BAGIMSIZ DENETIM VE YEMINLI MALI MUSAVIRLIK A.S.

Istanbul Turkey

TURKMEN BAGIMSIZ DENETIM VE YEMINLI MALI MUSAVIRLIK A.S.

ISTANBUL Turkey

Ulusal Bagimsiz Denetim ve Yeminli Mali Müsavirlik A.S. ISTANBUL Turkey

BAYLAN BAGIMSIZ DENETIM VE YEMINLI MALI MUSAVIRLIK A.S.

İstanbul Turkey

DETAY BAĞIMSIZ DENETİM VE DANIŞMANLIK ANONİM ŞİRKETİ

İSTANBUL Turkey

YILDIZLAR BAĞIMSIZ DENETİM VE YEMİNLİ MALİ MÜŞAVİRLİK ANONİM ŞİRKETİ

SAMSUN Turkey

Audit Firm "RSM APiK" Limited Liability Company Kyiv UkraineBaker Tilly Ukraine LLP Kyiv UkraineErnst & Young Audit Services LLC Kyiv UkraineHLB Ukraine LLC Kyiv UkraineZovnishinformaudit C LLC Kyiv UkrainePJSC Deloitte & Touche Ukrainian Services Company Kyiv UkraineBaker Tilly MKM Dubai United Arab EmiratesBDO Chartered Accountants & Advisors Dubai United Arab EmiratesDeloitte LLP Dubai United Arab EmiratesGRANT THORNTON AUDITING AND ACCOUNTING Dubai United Arab EmiratesHORWATH MAK DUBAI United Arab EmiratesPricewaterhouseCoopers Dubai United Arab EmiratesSajjad Haider & Co, Chartered Accountants Dubai United Arab EmiratesUHY Saxena Dubai United Arab EmiratesAnderson Anderson & Brown Aberdeen United KingdomBaker Tilly Mooney Moore Belfast United KingdomUHY Hacker Young (Birmingham) LLP Birmingham United KingdomPeters Elworthy & Moore Cambridge United KingdomReeves & Co LLP Canterbury United Kingdom

1666 K Street, N.W.


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Clive Owen & Co LLP Darlington United KingdomCooper Parry LLP Derby United KingdomEQ ACCOUNTANTS LLP DUNDEE United KingdomBishop Fleming Exeter United KingdomCampbell Dallas LLP Glasgow United KingdomHAZLEWOODS LLP Gloucester United KingdomLANGMEADS LIMITED Hampton United KingdomHMT Assurance LLP Henley on Thames United KingdomSR Howell & Co Huntingdon United KingdomMoffat Gilbert Leamington Spa United KingdomDuncan Sheard Glass Liverpool United KingdomBaker Tilly UK Audit LLP London United KingdomBDO LLP London United KingdomBlick Rothenberg London United KingdomBright Grahame Murray LONDON United KingdomBuzzacott LLP London United KingdomCrowe Clark Whitehill LLP London United KingdomDeloitte LLP London United KingdomErnst & Young LLP London United KingdomGoodman Jones LLP London United KingdomGrant Thornton UK LLP London United KingdomH W Fisher & Company London United KingdomHazlems Fenton LLP London United KingdomJeffreys Henry LLP London United KingdomKingston Smith LLP London United KingdomKPMG AUDIT PLC LONDON United KingdomKPMG LLP LONDON United KingdomLittlejohn LLP London United KingdomLubbock Fine LONDON United KingdomMazars LLP London United KingdomMercer & Hole LONDON United KingdomMoore Stephens LLP London United KingdomNexia Smith & Williamson Audit Limited London United KingdomPKF (UK) LLP London United KingdomPricewaterhouseCoopers AS LLP London United KingdomPricewaterhouseCoopers LLP London United KingdomSaffery Champness N Partnership London United KingdomSHIPLEYS LLP LONDON United KingdomUHY Hacker Young LLP London United KingdomUHY HACKER YOUNG MANCHESTER LLP MANCHESTER United KingdomMacIntyre Hudson Milton Keynes United KingdomGW ROBINSONS LLP NEWCASTLE UPON TYNE United Kingdom

Lovewell Blake LLP Norwich United KingdomRSM Tenon Audit Limited Nottingham United KingdomCritchleys Oxford United KingdomJames Cowper LLP Reading United KingdomThe Norton Practice Reading United KingdomHart Shaw LLP Sheffield United KingdomHawsons Chartered Accountants Sheffield United KingdomHurst & Company Accountants LLP Stockport United KingdomMGI Midgley Snelling WEYBRIDGE United KingdomWard Goodman Limited WIMBORNE United KingdomMenzies LLP Woking United KingdomRABJOHNS LLP wORCESTER United KingdomGarbutt & Elliott LLP York United KingdomBanks Finley White & Company , CPAs Birmingham Alabama United StatesBarfield Murphy Shank & Smith PC Birmingham Alabama United StatesBorland, Benefield, Crawford and Webster, P.C. Birmingham Alabama United StatesDUDLEY, HOPTON-JONES, SIMS & FREEMAN PLLP Birmingham Alabama United States

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Jones & Kirkpatrick, P.C. Birmingham Alabama United StatesPearce, Bevill, Leesburg, Moore, P.C. Birmingham Alabama United StatesSellers, Richardson, Holman & West, LLP Birmingham Alabama United StatesWarren Averett, LLC Birmingham Alabama United StatesByrd, Smalley & Adams, P.C. Decatur Alabama United StatesCarr, Riggs & Ingram LLC Enterprise Alabama United StatesJackson Thornton & Co., P.C. Montgomery Alabama United StatesWolf & Taunton, P.C. Montgomery Alabama United StatesIngram & Company, LLC Northport Alabama United StatesShelley International CPA MESA Arizona United StatesKhalsa McBrearty Accountancy, LLP Phoenix Arizona United StatesMichael Maastricht, CPA PHOENIX Arizona United StatesMichael Minyard & Co, PC Phoenix Arizona United StatesR.C. Acosta & Associates, CPA's, PC Phoenix Arizona United StatesSARVAS, KING & COLEMAN, P.C. PHOENIX Arizona United StatesSchumann, Adriano & Company, PLLC Phoenix Arizona United StatesSemple, Marchal & Cooper, LLP Phoenix Arizona United StatesWalker & Armstrong LLP Phoenix Arizona United StatesTHE COLEMAN COMPANY, PLLC Scottsdale Arizona United StatesBrian R. Lee, CPA, A Professional Corporation Tempe Arizona United StatesMansperger Patterson & McMullin, PLC Tempe Arizona United StatesWallace, Plese + Dreher, LLP Tempe Arizona United StatesBeachFleischman PC Tucson Arizona United StatesR & A CPAs, a professional corporation Tucson Arizona United StatesS.E. Clark & Company, P.C. Tucson Arizona United StatesDUVALL AND FORD, PLLC Atkins Arkansas United StatesRobert G. Schichtl II, P.A. Conway Arkansas United StatesErwin & Company, P.A. Little Rock Arkansas United StatesFROST, PLLC Little Rock Arkansas United StatesHudson, Cisne, & Co. LLP Little Rock Arkansas United StatesKemp & Company, A Professional Association Little Rock Arkansas United StatesJAMES E CHILDRESS CPA PA Springdale Arkansas United StatesSAM KAN & COMPANY ALAMEDA California United StatesTAHIM AND ASSOCIATES, A PROFESSIONAL CORPORATION

Anaheim California United States

HKG, LLP Arcadia California United StatesRobert Douglas Gourley Arcadia California United StatesWilliams Brown Parsons and Company, Inc. BAKERFIELD California United StatesBROWN ARMSTRONG ACCOUNTANCY CORPORATION

BAKERSFIELD California United States

LEDERMAN, ZEIDLER, GRAY & CO., LLP Beverly Hills California United StatesMeir and Meir Beverly Hills California United StatesBates Coughtry Reiss LLP Brea California United StatesFrazer Frost, LLP Brea California United StatesRoschke & Wall, Business Advisors & CPAs, Inc. Calabasas California United StatesFarber Hass Hurley LLP Camarillo California United StatesMohler, Nixon & Williams Accountancy Corporation Campbell California United StatesCLIFFORD R. BENN, CPA Carson California United Statese-Fang Accountancy Corp & CPA City of Industry California United StatesMelody Yu City of Industry California United StatesSimon & Edward, LLP. CITY OF INDUSTRY California United StatesBEDINGER AND COMPANY Concord California United StatesBenson, Piombo & Company Corte Madera California United StatesKelly & Company An Accountancy Corporation Costa Mesa California United StatesKMJ Corbin & Company LLP Costa Mesa California United StatesNEAL REITZ & COMPANY, An Accountancy Corporation COSTA MESA California United States

KCCW Accountancy Corp. Diamond Bar California United StatesUnited International Accountancy Corporation Diamond Bar California United StatesChen and Fan Accountancy Corporation El Monte California United StatesDNW & ASSOCIATES, INC. EL MONTE California United States

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Goldman Kurland and Mohidin, LLP Encino California United StatesLichter, Yu and Associates ENCINO California United StatesRose, Snyder & Jacobs LLP Encino California United StatesStan Jeong-Ha Lee Fort Lee California United StatesVINCENT P. ARGY, CPA FOUNTAIN VALLEY California United StatesMORSE YARDUMIAN & WITTWER, LLP FRESNO California United StatesDer Vartanian & Associates Accountancy Corporation Glendale California United StatesHovik Khaloian Glendale California United StatesHutchinson and Bloodgood LLP Glendale California United StatesPKF, Certified Public Accountants, A Professional Corporation

Glendale California United States

Raul Carrega, CPA GLENDALE California United StatesStein & Company, CPA's Glendale California United StatesHansen & Company Hayward California United StatesSousa & Weber, LLP Hermosa Beach California United StatesLenning & Co., Inc. Huntington Beach California United StatesAllen, Haight & Monaghan LLP Irvine California United StatesCacciamatta Accountancy Corporation Irvine California United StatesHaskell & White LLP Irvine California United StatesHBLA CERTIFIED PUBLIC ACCOUNTANTS, INC. Irvine California United StatesJC&COMPANY LLP IRVINE California United StatesJerry T Lai, CPA, MBA, An Accountancy Corporation Irvine California United StatesJLK Partners, LLP Irvine California United StatesJohn Kinross-Kennedy Irvine California United StatesJPDH & Company Irvine California United StatesKushner, Smith, Joanou & Gregson, LLP Irvine California United StatesLink Murrel & Chang, LLP Irvine California United StatesMendoza Berger & Company, LLP Irvine California United StatesRamirez Jimenez International CPA's Irvine California United StatesROBERT R. REDWITZ & CO. AN ACCOUNTING AND CONSULTING CORPORATION

IRVINE California United States

Saddington Shusko LLP Irvine California United StatesWilsonMorgan LLP Irvine California United StatesWright Ford Young & Co. Irvine California United StatesKieckhafer Schiffer & Company LLP Irvine California United StatesLavine, Lofgren, Morris & Engelberg, LLP La Jolla California United StatesTimothy Alan Coons La Jolla California United StatesLanning and Owens, CPA's, APC La Mesa California United StatesQ Accountancy Corporation Laguna Hills California United StatesTARVARAN ASKELSON & COMPANY, LLP LAGUNA NIGUEL California United StatesWilson Markle Stuckey Hardesty & Bott, LLP Larkspur California United StatesNicholas & Robison Accounting Lodi California United StatesGOODRICH BARON GOODYEAR, LLP LONG BEACH California United StatesWindes & McClaughry Accountancy Corporation Long Beach California United StatesChoi, Kim & Park, LLP Los Angeles California United StatesElizabeth Tractenberg, CPA Los Angeles California United StatesGreen Hasson & Janks LLP Los Angeles California United StatesHolthouse Carlin & Van Trigt LLP Los Angeles California United StatesJOSEPH YAFEH CPA Los Angeles California United StatesKabani & Company, Inc. Los Angeles California United StatesKim & Lee Corporation, CPA'S Los Angeles California United StatesMao & Company CPAs, Inc. Los Angeles California United StatesMJF & Associates, APC Los Angeles California United StatesPK LLP Los Angeles California United StatesR.R. Hawkins & Associates, International A Professional Corporation

Los Angeles California United States

Simpson and Simpson, CPAs Los Angeles California United StatesSingerLewak LLP Los Angeles California United StatesTANNER MAINSTAIN BLATT & GLYNN, LLP Los Angeles California United StatesVasquez & Company LLP Los Angeles California United StatesYosef Y. Manela CPA Los Angeles California United States

1666 K Street, N.W.


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Robert Stephenson An Accountancy Corporation Manhattan Beach California United StatesK. H. Wm. Krueger Mill Valley California United StatesLaVine & Associates CPAs, Inc. Mission Viejo California United StatesSwenson Advisors LLP Murrieta California United StatesAnton & Chia, LLP Newport Beach California United StatesCollie Accountancy Newport Beach California United StatesDBBMCKENNON Newport Beach California United StatesHaynie & Company of California Accountancy Corporation

Newport Beach California United States

Lesley, Thomas, Schwarz & Postma, Inc. Newport Beach California United StatesLYONS FINANCIAL SERVICES Newport Beach California United StatesSquar, Milner, Peterson, Miranda & Williamson, Certified Public Accountants, LLP

Newport Beach California United States

Breard & Associates, Inc. Certified Public Accountants Northridge California United StatesRandolph Scott & Company CPA's, Inc. NOVATO California United StatesMORRIS, DAVIS & CHAN LLP Oakland California United StatesTimpson Garcia, LLP Oakland California United StatesTalley & Company, An Accountancy Corporation Orange California United StatesGREGORY B. SHELTON Palm Desert California United StatesFrank, Rimerman & Co. LLP Palo Alto California United StatesLucas, Horsfall, Murphy & Pindroh, LLP Pasadena California United StatesSotomayor & Associates, LLP Pasadena California United StatesPisenti & Brinker LLP Petaluma California United StatesSmith Maloney Accountancy Corp. Placerville California United StatesSensiba San Filippo LLP Pleasanton California United StatesVavrinek, Trine, Day & Co., LLP Rancho Cucamonga California United StatesSeiler LLP Redwood City California United StatesHSU, YAO, THUANG & CHIANG CPAS, LLP ROSEMEAD California United StatesPropp Christensen Caniglia LLP Roseville California United StatesRobert C Duncan Accountancy Corporation ROSEVILLE California United StatesHunter & Renfro LLP Sacramento California United StatesMacias Gini & O'Connell LLP Sacramento California United StatesMISTRETTA ASSOCIATES SACRAMENTO California United StatesPerry - Smith LLP Sacramento California United StatesRichardson & Company Sacramento California United StatesAsefaw & Ceci, LLP San Diego California United StatesBoros & Farrington Accountancy Corporation San Diego California United StatesDennis & Dennis LLP San Diego California United StatesHochman Cohen Torres LLP San Diego California United StatesLevitZacks, Certified Public Accountants SAN DIEGO California United StatesLouis Tommasino, CPA A Professional Corporation San Diego California United StatesOLIVA, GODDARD & WRIGHT, CERTIFIED PUBLIC ACCOUNTANTS

San Diego California United States

PLS CPA A PROFESSIONAL CORPORATION SAN DIEGO California United StatesWeworski & Associates San Diego California United StatesKho & Patel, Certified Public Accountants, A Professional Corporation

San Dimas California United States

ACSB & Company, LLP San Francisco California United StatesBenson & Neff Certified Public Accountants, A Professional Corporation

San Francisco California United States

Burr Pilger Mayer, Inc. San Francisco California United StatesBYEMCC Accountancy Corporation San Francisco California United StatesDZH Phillips LLP San Francisco California United StatesHarb, Levy & Weiland LLP San Francisco California United StatesHood & Strong LLP San Francisco California United StatesKustov & Associates, Inc. San Francisco California United StatesLouie & Wong LLP San Francisco California United StatesM.D. Sassi Company San Francisco California United StatesMah & Associates, LLP San Francisco California United StatesMANKIN & LI SAN FRANCISCO California United StatesNavolio & Tallman LLP San Francisco California United States

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NOVOGRADAC & COMPANY LLP SAN FRANCISCO California United StatesOUM & Co. LLP San Francisco California United StatesRowbotham & Company LLP San Francisco California United StatesShwiff, Levy & Polo, LLP San Francisco California United StatesSpott, Lucey & Wall, Incorporated Certified Public Accountants

San Francisco California United States

Wang & Chou Accountancy Corporation SAN JOSE California United StatesWWC, P.C. San Mateo California United StatesArmanino McKenna LLP San Ramon California United StatesBALSER, HOROWITZ, FRANK & WAKELING SANTA ANA California United StatesMcGowan Guntermann Santa Barbara California United StatesBhatia & Co., Inc Santa Clara California United StatesNARESH ARORA CPA, INC. SANTA CLARA California United StatesCorby and Corby An Accountancy Corp. Santa Monica California United StatesGumbiner Savett Inc. Santa Monica California United StatesBOWMAN & COMPANY, LLP Stockton California United StatesStephen Wan Accountancy Corporation Sunnyvale California United StatesWHK & Company, Inc. Sunnyvale California United StatesBrian W. Anson, CPA Tarzana California United StatesSANDEFER, SMITH & ASSOCIATES TEMECULA California United StatesThomas A. Ralston, CPA Temecula California United StatesSARNA & COMPANY, CERTIFIED PUBLIC ACCOUNTANTS

Thousand Oaks California United States

Tone, Walling & Kissinger, CPA's Thousand Oaks California United StatesDavid B. Bennett, CPA Tiburon California United StatesJohnson, Thomas & Associates, An Accountancy Corporation

Torrance California United States

MGB Partners LLP Torrance California United StatesPiazza, Donnelly, & Marlette LLP Torrance California United StatesRaimondo Pettit Group Torrance California United StatesJonathon P. Reuben CPA an Accountancy Corporation Torrance California United StatesM. Green and Company LLP Tulare California United StatesELZ ACCOUNTANCY CORPORATION WALNUT California United StatesCropper Accountancy Corporation Walnut Creek California United StatesErnst Wintter and Associates, Certified Public Accountants

Walnut Creek California United States

Irene T. Jewell Walnut Creek California United StatesRINA accountancy corporation Walnut Creek California United StatesBlock, Plant, Eisner, Fiorito and Belak-Berger, an accountancy corporation

Woodland Hills California United States

Carlson & Smith LLP Woodland Hills California United StatesDave Banerjee CPA an Accountancy Corporation Woodland Hills California United StatesLaRue, Corrigan, McCormick & Teasdale LLP Woodland Hills California United StatesR.A. Bianchi & Associates, An Accountancy Corporation Woodland Hills California United States

Winningham Becker & Company, LLP Woodland Hills California United StatesRONALD R. CHADWICK, P.C. AURORA Colorado United StatesBrock and Company, CPAs, P.C. Boulder Colorado United StatesJohnson, Holscher and Company, P.C. Centennial Colorado United StatesBiggsKofford, PC Colorado Springs Colorado United StatesNancy G Higham, CPA, PC Colorado Springs Colorado United StatesAJ. Robbins, PC Denver Colorado United StatesAnton Collins Mitchell LLP Denver Colorado United StatesB F Borgers CPA PC Denver Colorado United StatesBauerle and Company P.C. Denver Colorado United StatesBorgers & Cutler CPAs PLLC Denver Colorado United StatesCausey Demgen & Moore Inc. Denver Colorado United StatesComiskey & Company Professional Corporation Denver Colorado United StatesEhrhardt, Keefe, Steiner & Hottman, P.C. Denver Colorado United StatesFortner, Bayens, Levkulich & Garrison, P.C. Denver Colorado United StatesGHP Horwath, P.C. Denver Colorado United States

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Hamilton, PC DENVER Colorado United StatesHarding and Hittesdorf, P.C. Denver Colorado United StatesHein + Associates LLP Denver Colorado United StatesSchumacher & Associates, Inc. Denver Colorado United StatesStarkSchenkein, LLP Denver Colorado United StatesSummit LLC Denver Colorado United StatesRichey, May & Co., LLP Englewood Colorado United StatesSample and Bailey, P.C. Fort Collins Colorado United StatesJDS CPA Group, LLC dba JDS Professional Group Greenwood Village Colorado United StatesSpicer Jeffries LLP Greenwood Village Colorado United StatesMarc, James and Associates, PC HIghlands Ranch Colorado United StatesBradley Consulting Group, PC Lakewood Colorado United StatesDONNA L. JOHNSON, CPA, PC Westminster Colorado United StatesROTHSTEIN & COMPANY, LLC AVON Connecticut United StatesSASLOW LUFKIN & BUGGY, LLP Avon Connecticut United StatesCourtney, Fink & Forbes, LLP Bloomfield Connecticut United StatesBailey Murphy + Scarano, LLC BRANFORD Connecticut United StatesJAMES M GARGAN CPA BROOKFIELD Connecticut United StatesMichael J. Knight & Company, CPAs Fairfield Connecticut United StatesALFIN, FAGIN & FALCE LLP FARMINGTON Connecticut United StatesBudwitz & Meyerjack, P.C. Farmington Connecticut United StatesFiondella, Milone & LaSaracina LLP Glastonbury Connecticut United StatesMahoney Sabol & Company, LLP Glastonbury Connecticut United StatesFederico & Sette, P.C. Hamden Connecticut United StatesWhittlesey & Hadley, P.C. Hartford Connecticut United StatesR.L. DePanfilis & Company, LLC Norwalk Connecticut United StatesReynolds & Rowella, LLP Ridgefield Connecticut United StatesDworken, Hillman, LaMorte & Sterczala P.C. Shelton Connecticut United StatesACT Financial and Tax Services, LLC Stamford Connecticut United StatesACT FINANCIAL SERVICES GROUP LLC Stamford Connecticut United StatesBerkow, Schechter & Company LLP Stamford Connecticut United StatesPue, Chick, Leibowitz & Blezard, LLC Vernon Connecticut United StatesJ J LI, LLC WEST HARTFORD Connecticut United StatesFilomeno & Company, P.C. West Hartford Ct 06107 Connecticut United StatesHalpern & Associates, LLC WILTON Connecticut United StatesKENNE RUAN, CPA, P.C. WOODBRIDGE Connecticut United StatesFaw, Casson & Co., LLP Dover Delaware United StatesRowland Johnson & Company PA New Castle Delaware United StatesPinaki & Associates LLC Newark Delaware United StatesSantora CPA Group Newark Delaware United StatesBelfint, Lyons & Shuman, P.A. Wilmington Delaware United StatesHorty & Horty, P.A. Wilmington Delaware United StatesMASTER, SIDLOW & ASSOCIATES, P.A. Wilmington Delaware United StatesWheeler, Wolfenden & Dwares, PA Wilmington Delaware United StatesThompson, Cobb, Bazilio & Associates, PC Washington District of Columbia United StatesWilliam Batdorf & Company, P.C. Washington District of Columbia United StatesLashley Seland, P.A. Altamonte Springs Florida United StatesPatrick Rodgers, CPA, PA Altamonte Springs Florida United StatesPatrick D. Heyn, CPA, P.A. Atlantis Florida United StatesBrody & Associates, P.A. Aventura Florida United StatesBerman & Company, P.A. Boca Raton Florida United StatesDaszkal Bolton LLP Boca Raton Florida United StatesLanzaro & Halperin CPAs PA Boca Raton Florida United StatesSalberg & Company, P.A. Boca Raton Florida United StatesWeinberg & Company, P.A. Boca Raton Florida United StatesWeinstein & Engler, C.P.A.'s P.C. Boca Raton Florida United StatesWEBB & COMPANY, P.A. BOYNTON BEACH Florida United StatesChristopher, Smith, Leonard, Bristow & Stanell, P.A. Bradenton Florida United StatesSOUTHWEST CPA, LLC Bradenton Florida United StatesDrake & Klein CPAs PA Clearwater Florida United StatesAppelrouth, Farah & Co., P.A. Coral Gables Florida United States

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Enterprise Risk Management/SAS 70 LLC Coral Gables Florida United StatesGoldstein Schechter Koch, P.A. coral gables Florida United StatesHLB GRAVIER, LLP CORAL GABLES Florida United StatesParks & Company LLC Deerfield Beach Florida United StatesCarter & Company, CPA, LLC Destin Florida United StatesDe Meo, Young, McGrath & Co., P.A. Certified Public Accountants and Consultants

Fort Lauderdale Florida United States

GOLDSTEIN, ZUGMAN, WEINSTEIN & POOLE, LLC FORT LAUDERDALE Florida United StatesMillward and Company, Inc. Fort Lauderdale Florida United StatesTHOMAS F WALSH CPA PA Fort Lauderdale Florida United StatesJames Moore & Co., P.L. Gainesville Florida United StatesInfante & Company Hollywood Florida United StatesJewett, Schwartz, Wolfe & Associates, P.L. Hollywood Florida United StatesThomas W. Klash, CPA Hollywood Florida United StatesCornelius, Schou, Leone & Matteson, LLC Jacksonville Florida United StatesE.C. Quick & Company, P.A. Jacksonville Florida United StatesENNIS, PELLUM & ASSOCIATES, P.A. JACKSONVILLE Florida United StatesHARBESON, FLETCHER & BATEH, LLP Jacksonville Florida United StatesLBA Certified Public Accountants, P.A. Jacksonville Florida United StatesPatrick & Robinson, LLC JACKSONVILLE Florida United StatesStevens, Powell & Company, P.A. Jacksonville Florida United StatesColette M. Corliss, CPA, P.A. Jacksonville Beach Florida United StatesKIENE, HAND & COMPANY, P.A. KEY BISCAYNE Florida United StatesAndrew J Higginbotham, CPA LABELLE Florida United StatesDavid R Ramos, CPA Lakeland Florida United StatesDavid W. Dube Largo Florida United StatesOhab and Company, PA MAITLAND Florida United StatesBerman,Hopkins,Wright & LaHam, CPA's, L.L.P. Melbourne Florida United StatesBerkowitz Dick Pollack & Brant Certified Public Accountants Consultants, LLP

Miami Florida United States

Dohan and Company CPA's, P.A. Miami Florida United StatesKaufman, Rossin & Co., a Professional Association Miami Florida United StatesL J Sullivan Certified Public Accountant, LLC Miami Florida United StatesLabrozzi & Co., PA Miami Florida United StatesLarry Wolfe, C.P.A. Miami Florida United StatesMallah Furman & Company P.A. Miami Florida United StatesMorrison, Brown, Argiz & Farra, LLC Miami Florida United StatesMorty Etgar,P.A. Miami Florida United StatesNearman, Maynard, Vallez CPAs and Consultants, P.A. Miami Florida United States

Orth, Chakler, Murnane & Co., CPAs, P.A. Miami Florida United StatesROTH, JONAS, MITTELBERG & HARTNEY, CPA'S, PA MIAMI Florida United States

Sharpton Brunson and Company, P. A. Miami Florida United Stateswatson & company, p. a. Miami Florida United StatesBaum & Company, P.A. Miami Beach Florida United StatesCHS Accountants and Financial Advisors, LLC Naples Florida United StatesDavid A. Aronson, CPA, P.A. North Miami Beach Florida United StatesPybus & Company, P.A. North Palm Beach Florida United StatesAverett Warmus Durkee Osburn Henning, P.A. Orlando Florida United StatesCross, Fernandez & Riley, LLP Orlando Florida United StatesJERRY L STANFORD, CPA ORLANDO Florida United StatesVestal & Wiler, P.A. Certified Public Accountants Orlando Florida United StatesMichael D. Star, P.A. Ormond Beach Florida United StatesALAN R. SWIFT, CPA, P.A. PALM BEACH GARDENS Florida United StatesPeter Messineo, CPA Palm Harbor Florida United StatesSAS 70 CPA, Inc. Palm Harbor Florida United StatesDE LEON & COMPANY, P.A. PEMBROKE PINES Florida United StatesENRIQUE NOWOGRODZKI Pembroke Pines Florida United StatesHarris F. Rattray CPA Pembroke Pines Florida United StatesRaulerson & Company, P.A., CPA's and Consultants Plant City Florida United States

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FINKELSTEIN BROWN NEMET & ROTHCHILD, P.A. PLANTATION Florida United StatesFriedman, Cohen, Taubman & Company, CPAs Plantation Florida United StatesHorkey & Associates, P.A. PLANTATION Florida United StatesAhearn Jasco + Company, P.A. Pompano Beach Florida United StatesMargolies, Fink and Wichrowski Pompano Beach Florida United StatesSweeney, Matz & Co., LLC Pompano Beach Florida United StatesThe Griggs Group, PA Ponte Vedra Beach Florida United StatesBobbitt Pittenger & Company, P.A. Sarasota Florida United StatesJERE A BERKEY CPA SARASOTA Florida United StatesRobert J. Bova CPA Seffner Florida United StatesGregory, Sharer & Stuart, P.A. St. Petersburg Florida United StatesBruce D. Soule, CPA, PA Tallahassee Florida United StatesJAMES D. A. HOLLEY & CO. TALLAHASSEE Florida United States360 Advanced, P.A. Tampa Florida United StatesAccell Audit & Compliance, P.A. Tampa Florida United StatesAlan K. Geer, P.A. TAMPA Florida United StatesBarley, McNamara, Wild, Martin Tampa Florida United StatesBaumann, Raymondo & Company PA Tampa Florida United StatesBrightLine CPAs and Associates, Inc. Tampa Florida United StatesBrimmer, Burek & Keelan LLP Tampa Florida United StatesCoulter, Avilés & Jackson LLC Tampa Florida United StatesDwight Darby & Company, P.A. Tampa Florida United StatesFaircloth & Associates P.A. Tampa Florida United StatesFerlita, Walsh & Gonzalez, P.A. Tampa Florida United StatesHacker, Johnson & Smith PA Tampa Florida United StatesHOROWITZ & COMPANY, LLC Tampa Florida United StatesKINGERY & CROUSE, P.A. TAMPA Florida United StatesMeeks International, LLC Tampa Florida United StatesNOBLES, DECKER, LENKER & CARDOSO, CPA'S, PA TAMPA Florida United States

Pender Newkirk & Company LLP Tampa Florida United StatesPrice and Associates CPAs, LLC Tampa Florida United StatesPrida, Guida & Company PA CPA's Tampa Florida United StatesSchellman & Company, LLC Tampa Florida United StatesSpectra Financial Services LLC TAMPA Florida United StatesSAS70Online.com LLC Tampa Florida United StatesAJBRACKINS CPA PA VERO BEACH Florida United StatesCaler, Donten, Levine, Porter & Veil, P.A. West Palm Beach Florida United StatesD. Brooks and Associates CPA's P.A. West Palm Beach Florida United StatesTempleton & Company LLP West Palm Beach Florida United StatesL.A. Prevratil, LLC West Plam Beach Florida United StatesKane & Associates Winter Park Florida United StatesMoore Stephens Lovelace, P.A. Winter Park Florida United StatesMoss, Krusick & Associates, LLC Winter Park Florida United StatesSCEARCE, SATCHER & JUNG, PA WINTER PARK Florida United StatesLong & Associates, LLC Alpharetta Georgia United StatesAarons Grant & Habif, LLC Atlanta Georgia United StatesAgeeFisherBarrett, LLC Atlanta Georgia United StatesBabush, Neiman, Kornman & Johnson, LLP Atlanta Georgia United StatesBennett Thrasher P.C. Atlanta Georgia United StatesFrazier & Deeter, LLC Atlanta Georgia United StatesGifford, Hillegass & Ingwersen, LLP Atlanta Georgia United StatesHabif, Arogeti & Wynne, LLP Atlanta Georgia United StatesHLB Gross Collins, P.C. Atlanta Georgia United StatesHLB Gross Goldberg, LLP Atlanta Georgia United StatesJones and Kolb, P.A. Atlanta Georgia United StatesKNAV P.A. Atlanta Georgia United StatesMauldin & Jenkins, LLC Atlanta Georgia United StatesMoore Stephens Tiller LLC Atlanta Georgia United StatesNDB Accountants & Consultants LLP Atlanta Georgia United StatesPorter Keadle Moore LLC Atlanta Georgia United States

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RUBIO CPA PC ATLANTA Georgia United StatesSmith & Howard, P.C. Atlanta Georgia United StatesTomkiewicz Wright, LLC Atlanta Georgia United StatesWilliams Benator & Libby, LLP Atlanta Georgia United StatesWindham Brannon, PC Atlanta Georgia United StatesWade J Bowden CPA PC CONYERS Georgia United StatesAparjeet Singh Chhabra Cumming Georgia United StatesMudd Lee, LLC Cumming Georgia United StatesJACK F. GAMEL CPA PC DOUGLASVILLE Georgia United StatesNichols, Cauley & Associates, LLC Dublin Georgia United StatesThigpen, Jones, Seaton & Co., P.C. Dublin Georgia United StatesArnold Gallivan Levesque p.C. Duluth Georgia United StatesCatrakilis & Company CPA's, P.C. Duluth Georgia United StatesWestbrook McGrath Bridges Orth & Bray Duluth Georgia United StatesROBERT S. BLAD, P.C. Dunwoody Georgia United StatesG PATRICK GREEN, CPA PC FAIRBURN Georgia United StatesLGG & Associates, PC Lawrenceville Georgia United StatesHoward, Moore & McDuffie, P.C. Macon Georgia United StatesMcNair, McLemore, Middlebrooks & Co., LLP Macon Georgia United StatesFrancis & Company, CPAs Marietta Georgia United StatesGoldman & Company CPAs PC Marietta Georgia United StatesMoore, Colson & Company, P.C. Marietta Georgia United StatesOGBOMO CPA, LLC MARIETTA Georgia United StatesR. J. Clark & Associates, Inc ROSWELL Georgia United StatesConn & Company, P.C. Sandy Springs Georgia United StatesGary Friend CPA Savannah Georgia United StatesHancock Askew & Co., LLP Savannah Georgia United StatesFowler, Holley, Rambo & Stalvey, P. C. Valdosta Georgia United StatesW.T. Uniack & Co. CPAs P.C. Woodstock Georgia United StatesTRUSTA, An Accountancy Corporation Honolu Hawaii United StatesAccuity LLP Honolulu Hawaii United StatesKaya, Odo & Loo Honolulu Hawaii United StatesNishihama & Kishida, CPA's, Inc. Honolulu Hawaii United StatesDavid E. Latham CPA Honolulu Hawaii United StatesMAGNUSON, MCHUGH & COMPANY, P.A. COEUR D'ALENE Idaho United StatesRussell P. Cannizzo & Company Arlington Heights Illinois United StatesFGMK, LLC BANNOCKBURN Illinois United StatesWIELAND & COMPANY, INC. BATAVIA Illinois United StatesBravos & Associates CPA's Bloomingdale Illinois United StatesMICHAEL COGLIANESE, CPA P.C. BLOOMINGDALE Illinois United StatesDunbar, Breitweiser & Company, LLP Bloomington Illinois United StatesBURKE MONTAGUE & ASSOCIATES LLC BRADLEY Illinois United StatesWeltman Bernfield LLC Buffalo Grove Illinois United StatesBaker Tilly Virchow Krause, LLP Chicago Illinois United StatesBDO USA, LLP Chicago Illinois United StatesBlackman Kallick, LLP Chicago Illinois United StatesBRADFORD R. DOOLEY & ASSOCIATES CHICAGO Illinois United StatesBrookWeiner L.L.C. Chicago Illinois United StatesCharles Zamorski CPA Chicago Illinois United StatesEnterprise CPAs, Ltd. Chicago Illinois United StatesErnest H. Gardner Chicago Illinois United StatesGrant Thornton LLP Chicago Illinois United StatesHochfelder & Weber, PC Chicago Illinois United StatesHorwich Coleman Levin, LLC Chicago Illinois United StatesJAMES DELAHUNT AND ASSOCIATES CHICAGO Illinois United StatesJEFFREY T. GROSS LTD. CHICAGO Illinois United StatesJohn R. Steger, CPA Chicago Illinois United StatesJOHN R. WATERS & COMPANY CHICAGO Illinois United StatesMICHAEL J. LICCAR & COMPANY, LLC CHICAGO Illinois United StatesOstrow Reisin Berk & Abrams, Ltd. Chicago Illinois United States

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Prado & Renteria Certified Public Accountants, Prof. Corp.

Chicago Illinois United States

RAVID & BERNSTEIN LLP CHICAGO Illinois United StatesReifler Sharps Schuetz, Ltd. Chicago Illinois United StatesRF RIFKIN LTD CERTIFIED PUBLIC ACCOUNTANTS CHICAGO Illinois United States

Robert Cooper & Company CPA P.C. Chicago Illinois United StatesRUSSELL NOVAK & CO., LLP CHICAGO Illinois United StatesRyan & Juraska Chicago Illinois United StatesSchultz and Chez, LLP Chicago Illinois United StatesShepard Schwartz & Harris LLP Chicago Illinois United StatesThe Kaplan Partners LLP Chicago Illinois United StatesTopel Forman, L.L.C. Chicago Illinois United StatesVelma Butler & Company, Ltd. Chicago Illinois United StatesWASHINGTON, PITTMAN & McKEEVER, LLC CHICAGO Illinois United StatesPeter Shannon & Co. countryside Illinois United StatesL J Soldinger Associates, LLC Deer Park Illinois United StatesFrost, Ruttenberg & Rothblatt, P.C. Deerfield Illinois United StatesGrossman, Cohen, & Diamond, LLC Deerfield Illinois United StatesHeinold-Banwart, Ltd. East Peoria Illinois United StatesMueller and Co.,LLP ELGIN Illinois United StatesCHAWLA GROUP CPAS, LLC GLENDALE HEIGHTS Illinois United StatesVeraja-Snelling & Company Glendale Heights Illinois United StatesPASQUESI SHEPPARD LLC LAKE FOREST Illinois United StatesPATKE & ASSOCIATES, LTD. LINCOLNSHIRE Illinois United StatesInsurance Industry Auditing and Consulting, LTD Lombard Illinois United StatesSikich LLP Naperville Illinois United StatesTrimarco, Radencich, Schwartz & Mrazek, LLC Naperville Illinois United StatesPhillips & Associates, CPAs, P.C. NORMAL Illinois United StatesBaerson, Witonski, Berkowitz & Rubin, LLC Northbrook Illinois United StatesBernstein & Brown, P.C. Northbrook Illinois United StatesCJBS, LLC Northbrook Illinois United StatesDeMarco Sciaccotta Wilkens & Dunleavy, LLP Oak Brook Illinois United StatesSelden Fox, Ltd. Oak Brook Illinois United StatesSassetti LLC Oak Park Illinois United StatesCrowe Chizek LLP Oakbrook Terrace Illinois United StatesCrowe Horwath LLP Oakbrook Terrace Illinois United StatesWolf & Company LLP Oakbrook Terrace Illinois United StatesLinda C. Rapacz CPA, PC Orland Park Illinois United StatesMulcahy, Pauritsch, Salvador & Co., Ltd. Orland Park Illinois United StatesDUFFNER & COMPANY, P.C. PALOS HEIGHTS Illinois United StatesRICHARD L. RENNER CPA Peoria Heights Illinois United StatesTaglia & Associates, PC River Forest Illinois United StatesWEINBERG & CO Rockford Illinois United StatesJohn G. Sotos & Associates LLC Schaumburg Illinois United StatesKUTCHINS, ROBBINS & DIAMOND, LTD. SCHAUMBURG Illinois United StatesLake & Associates, CPA's LLC Schaumburg Illinois United StatesNeil Friedman, C.P.A., P.C. Skokie Illinois United StatesCutrara & Company Professional Corporation South Holland Illinois United StatesCameron, Smith & Company Springfield Illinois United StatesKerber, Eck & Braeckel LLP Springfield Illinois United StatesECK, SCHAFER & PUNKE, LLP SPRINGFIELDI Illinois United StatesWest & Company, LLC Sullivan Illinois United StatesMcCoy & Associates, LLC Swansea Illinois United StatesEric J. Fernandez and Co. West Dundee Illinois United StatesMathieson, Moyski, Celer & Co., LLP Wheaton Illinois United StatesMARVIN M SIEGEL CPA, PC WILMETTE Illinois United StatesBlue & Co., LLC Carmel Indiana United StatesReichenbach, Rondot & Schenk, LLC FORT WAYNE Indiana United StatesBGBC Partners, LLP Indianapolis Indiana United StatesDavid Lee Hillary Jr Indianapolis Indiana United States

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Katz, Sapper & Miller LLP Indianapolis Indiana United StatesKehlenbrink, Lawrence & Pauckner Indianapolis Indiana United StatesSomerset CPAs, P.C. Indianapolis Indiana United StatesHuth Thompson LLP Lafayette Indiana United StatesSHEDJAMA, INC Lafayette Indiana United StatesMonroe Shine & Co., Inc. New Albany Indiana United StatesHuckfeldt & Smith, PLC Bettendorf Iowa United StatesRoth & Company, P.C. Des Moines Iowa United StatesHenjes, Conner & Williams, PC Sioux City Iowa United StatesLWBJ, LLP West Des Moines Iowa United StatesMiller Haviland Ketter PC, PA Fairway Kansas United StatesMayer Hoffman McCann P.C. Leawood Kansas United StatesGottlieb, Flekier & Co., P.A. Overland Park Kansas United StatesHutchins & Haake, LLC Overland Park Kansas United StatesHIGDON & HALE, CPA'S, P.C. OVERLAND PARK, Kansas United StatesBerberich Trahan & Co., P.A. Topeka Kansas United StatesAllen, Gibbs & Houlik, L.C. Wichita Kansas United StatesKoch Siedhoff Hand & Dunn, LLP Wichita Kansas United StatesRegier Carr & Monroe, L.L.P. Wichita Kansas United StatesKelley, Galloway & Company, PSC Ashland Kentucky United StatesDean Dorton Ford, PSC Lexington Kentucky United StatesDuncan, Smith & Stilz, PSC Lexington Kentucky United StatesKring, Ray, Farley & Riddle, PSC Lexington Kentucky United StatesCRAIG M HARBSMEIER, PSC Louisville Kentucky United StatesKing + Company, PSC Louisville Kentucky United StatesMountjoy Chilton Medley LLP Louisville Kentucky United StatesBaldwin CPAs, PLLC Richmond Kentucky United StatesFaulk & Winkler, L.L.C. Baton Rouge Louisiana United StatesHannis T. Bourgeois, LLP Baton Rouge Louisiana United StatesPostlethwaite & Netterville, APAC Baton Rouge Louisiana United StatesDarnall, Sikes, Gardes & Frederick (A Corporation of Certified Public Accountants)

Lafayette Louisiana United States

LANGLEY, WILLIAMS & CO., L.L.C. LAKE CHARLES Louisiana United StatesMcElroy, Quirk & Burch (APC) Lake Charles Louisiana United StatesSilva Gurtner & Abney, LLC, Certified Public Accountants Mandeville Louisiana United States

KUSHNER LAGRAIZE, LLC Metairie Louisiana United StatesLaPorte, A Professional Accounting Corporation Metairie Louisiana United StatesMalcolm M. Dienes, LLC Metairie Louisiana United StatesWEGMANN DAZET & COMPANY APC METAIRIE Louisiana United StatesPailet, Meunier and LeBlanc, L.L.P., CPA's Metairie, Louisiana United StatesCastaing, Hussey & Lolan, LLC New Iberia Louisiana United StatesHeard, McElroy & Vestal, LLP Shreveport Louisiana United StatesHAVERLOCK, ESTEY & CURRAN HAMPDEN Maine United StatesWilliams & Associates, P.A. Holden Maine United StatesBaker Newman & Noyes, P.A. Limited Liability Company Portland Maine United States

Berry, Dunn, McNeil & Parker, LLC Portland Maine United StatesClark, Friel and Joyce, P.A. Portland Maine United StatesRunyon Kersteen Ouellette, P.A. South Portland Maine United StatesAbrams, Foster, Nole & Williams, P.A. Baltimore Maryland United StatesEUGENE M EGEBERG CPA BALTIMORE Maryland United StatesRichard N. Colman, CPA Baltimore Maryland United StatesRowles & Company, LLP Baltimore Maryland United StatesWeinberg & Baer LLC Baltimore Maryland United StatesStegman & Company, Professional Association Baltimore Maryland United StatesKuczak & Associates, P.A. BEL AIR Maryland United StatesGrossberg Company LLP BETHESDA Maryland United StatesReznick Group, P.C. Bethesda Maryland United StatesRibis, Jones & Maresca, P.A. COLUMBIA Maryland United StatesKerich Business & Tax Solutions Ltd Damascus Maryland United States

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Maurice F. Wallace, CPA Easton Maryland United StatesSmith Elliott Kearns & Company, LLC Hagerstown Maryland United StatesArthur F. Bell, Jr. & Associates, LLC Hunt Valley Maryland United StatesMister, Burton, Palmisano & French, LLC Hunt Valley Maryland United StatesSB & Company, LLC Hunt Valley Maryland United StatesSmyth & Ward, P.A. Hunt Valley Maryland United StatesTamba S. Mayah, CPA New Carrollton Maryland United StatesSnyder Cohn, PC North Bethesda Maryland United StatesKorwek & Company, PA Odenton Maryland United StatesAronson LLC Rockville Maryland United StatesEric Cohen and Associates, P.C. Rockville Maryland United StatesRogers & Associates CPAs & Management Consultants, LLC

Rockville Maryland United States

Santos Postal and Company, P.C. Rockville Maryland United StatesSteven G. Hirshenson, Chartered Rockville Maryland United StatesTGM Group LLC Salisbury Maryland United StatesStout, Causey & Horning, P.A. Sparks Maryland United StatesWeil, Akman, Baylin & Coleman, P.A. Timonium Maryland United StatesTopham, Fardy & Co. Andover Massachusetts United StatesDarmody, Merlino & Co., LLP Boston Massachusetts United StatesEdelstein & Company LLP Boston Massachusetts United StatesErcolini & Company LLP Boston Massachusetts United StatesFeeley & Driscoll, P.C. Boston Massachusetts United StatesMiller Wachman LLP Boston Massachusetts United StatesParent, McLaughlin & Nangle CPA's Inc. Boston Massachusetts United StatesPKF P.C. Boston Massachusetts United StatesRAPHAEL AND RAPHAEL LLP BOSTON Massachusetts United StatesRussell, Brier & Co. LLP Boston Massachusetts United StatesStarr, Finer, Starr LLP Boston Massachusetts United StatesTroy Orleans & Wexler LLP Boston Massachusetts United StatesWalsh, Jastrem & Browne, LLP Boston Massachusetts United StatesWalter & Shuffain, P.C. Boston Massachusetts United StatesWolf & Company, P.C. Boston Massachusetts United StatesDowney & Company, LLP Braintree Massachusetts United StatesO'Connor & Drew, PC Braintree Massachusetts United StatesSchneider, Schneider & Asscoiates, P.C. Braintree Massachusetts United StatesMalloy, Lynch, Bienvenue, LLP Brewster Massachusetts United StatesDavid A. Levy, CPA, PC Brookline Massachusetts United StatesYOSHIDA & SOKOLSKI, PC BURLINGTON Massachusetts United StatesSamet & Company PC Chestnut Hill Massachusetts United StatesFARRAR GATES & GREEN, LLC DANVERS Massachusetts United StatesHerbert F. Hunter II, PC Franklin Massachusetts United StatesPavento, Ratcliffe, Renzi & Co., LLC Franklin Massachusetts United StatesBurke & Associates CPAs, P.C. Hingham Massachusetts United StatesWallace Niedzwiecki Holliston Massachusetts United StatesNardella & Taylor, LLP Lexington Massachusetts United StatesBenoit & McArdle, P.C. Marion Massachusetts United StatesLisa A. Roche, CPA Milford Massachusetts United StatesGosule, Butkus & Jesson, LLP Milton Massachusetts United StatesBraver and Company, P.C. Needham Massachusetts United StatesJacobs, Velella & Kerr, PC Needham Massachusetts United StatesSANDLER & COMPANY, P.C. Needham Massachusetts United StatesWaldron H. Rand & Company, P.C. Needham Massachusetts United StatesMORRIS & MORRIS, P.C. Needham Heights Massachusetts United StatesROGERS-SULESKI & ASSOCIATES, LLC. NEEDHAM HEIGHTS Massachusetts United StatesHarvey E. Karll CPA, P.C. Newburyport Massachusetts United StatesMcCafferty and Company, P.C. Newton Massachusetts United StatesLaPointe, Torrisi, Stanley & Co PC North Andover Massachusetts United StatesLMHS, P.C. Norwell Massachusetts United StatesLARRY D. LIBERFARB, P.C. NORWOOD Massachusetts United StatesQRGA, LLP Norwood Massachusetts United States

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Davies & Monahan, P.C. Quincy Massachusetts United StatesMoody, Famiglietti & Andronico, LLP Tewksbury Massachusetts United StatesSullivan Bille, PC Tewksbury Massachusetts United StatesShatswell, MacLeod & Company, P.C. W. Peabody Massachusetts United StatesTonneson & Company, Inc. Wakefield Massachusetts United StatesForman, Itzkowitz, Berenson & LaGreca, P.C. Waltham Massachusetts United StatesParesky Flitt & Company, LLP Wayland Massachusetts United StatesLivingston & Haynes, P.C. Wellesley Massachusetts United StatesGeorge J. Roberts, CPA, PC Wellesley Hills Massachusetts United StatesSIEGRIST & CREE, CPAS, P.C. Wellesley Hills Massachusetts United StatesStowe & Degon LLC Westborough Massachusetts United StatesPaolilli, Jarek & Der Ananian, LLC Westford Massachusetts United StatesGray, Gray & Gray, LLP Westwood Massachusetts United StatesWilliam L Pratt CPA Weymouth Massachusetts United StatesDiCicco Gulman & Co Woburn Massachusetts United StatesGREENBERG, ROSENBLATT, KULL & BITSOLI, P.C. WORCESTER Massachusetts United States

Mellen, Smith & Pivoz PLC Bingham Farms Michigan United StatesSilberstein Ungar, PLLC BINGHAM FARMS Michigan United StatesBERGER, GHERSI & LADUKE PLC Bloomfield Hills Michigan United StatesRobert D. McCowen, CPA Clarklake Michigan United StatesGeorge Johnson & Company, P.C. Detroit Michigan United StatesFreedman & Goldberg, C.P.A.'s, P.C. Farmington Hills Michigan United StatesEchelbarger, Himebaugh, Tamm & Co., P.C. Grand Rapids Michigan United StatesWillis & Jurasek, PC Jackson Michigan United StatesSIEGFRIED CRANDALL P.C. KALAMAZOO Michigan United StatesSeber Tans, PLC Kalamazoo Michigan United StatesManer, Costerisan & Ellis, P.C. Lansing Michigan United StatesAustin Niester Schweihofer & Finnegan, P.C. Port Huron Michigan United StatesFlegal & Tibbitts Portage Michigan United StatesWilliam I. Minoletti & Co., PC Roseville Michigan United StatesAndrews Hooper Pavlik PLC Saginaw Michigan United StatesRehmann Accounting LLC a subsidiary of The Rehmann Group LLC

Saginaw Michigan United States

CLAYTON & MCKERVEY, P.C. SOUTHFIELD Michigan United StatesEdward Richardson Jr., CPA Southfield Michigan United StatesKirschner Hutton Perlin, P.C. Southfield Michigan United StatesMRPR GROUP, P.C. SOUTHFIELD Michigan United StatesPlante & Moran, PLLC Southfield Michigan United StatesZwick and Banyai, PLLC Southfield Michigan United StatesGodfrey Hammel, Danneels & Company, P.C. St. Clair Shores Michigan United StatesGERBEL & COMPANY, P.C. ST. JOSEPH Michigan United StatesDoeren Mayhew Troy Michigan United StatesGroen, Kluka & Company, P. C. Troy Michigan United StatesSKILLMAN GROUP, PLC TROY Michigan United StatesKiekover, Scholma & Shumaker, PC Zeeland Michigan United StatesBarthe & Wahrman, P.A. Bloomington Minnesota United StatesBoeckermann, Grafstrom and Mayer, LLC Bloomington Minnesota United StatesMcGladrey LLP Bloomington Minnesota United StatesJohnson & Mattson, P.A. Buffalo Minnesota United StatesBOYER & COMPANY PA BURNSVILLE Minnesota United StatesBoulay, Heutmaker, Zibell & Co., P.L.L.P Eden Prairie Minnesota United StatesMEUWISSEN FLYGARE KADRLIK & ASSOCIATES PA Eden Prairie Minnesota United States

Abdo, Eick & Meyers, LLP Edina Minnesota United StatesEllingson & Ellingson, Ltd. Edina Minnesota United StatesMoquist Thorvilson Kaufmann Kennedy & Pieper LLC Edina Minnesota United StatesROBERT H. WILLIAMS, LLC EDINA Minnesota United StatesLewis, Kisch & Associates, Ltd. HASTINGS Minnesota United StatesBlanski Peter Kronlage & Zoch, P.A. Minneapolis Minnesota United StatesBoyum & Barenscheer PLLP Minneapolis Minnesota United States

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Lurie Besikof Lapidus & Company, LLP Minneapolis Minnesota United StatesSchechter Dokken Kanter Andrews & Selcer Ltd. Minneapolis Minnesota United StatesMeulebroeck, Taubert & Co., PLLP Pipestone Minnesota United StatesHennen & Associates, PLC South St Paul Minnesota United StatesFroehling Anderson Ltd. St Louis Park Minnesota United StatesOlsen Thielen & Co., Ltd St. Paul Minnesota United StatesHLB Tautges Redpath, Ltd. White Bear Lake Minnesota United StatesT. E. Lott and Company, A Professional Association Columbus Mississippi United StatesFountain-Ferrara & Murphy & Co. CPAs D'Iberville Mississippi United StatesEubank, Betts, Hirn, Wood, PLLC Jackson Mississippi United StatesHaddox Reid Burkes & Calhoun PLLC Jackson Mississippi United StatesWolfe, McDuff & Oppie, PA Pascagoula Mississippi United StatesGrantham, Poole, Randall, Reitano, Arrington & Cunningham PLLC

Ridgeland Mississippi United States

Horne LLP Ridgeland Mississippi United StatesHOLT & PATTERSON, LLC Chesterfield Missouri United StatesHauk Kruse & Associates, LLC Creve Couer Missouri United StatesBruce Culley CPA PC Gladstone Missouri United StatesEmerick & Company, P.C. Kansas City Missouri United StatesMeara Welch Browne, P.C. Kansas City Missouri United StatesWeaver & Martin LLC Kansas City Missouri United StatesGruber & Company, LLC Lake Saint Louis Missouri United StatesMilhouse & Neal, LLP Maryland Heights Missouri United StatesCummings, Ristau & Associates, P.C. Saint Louis Missouri United StatesHuber Ring Helm & Co., P.C. Saint Louis Missouri United StatesMueller Prost PC Saint Louis Missouri United StatesRubinBrown LLP Saint Louis Missouri United StatesBKD LLP Springfield Missouri United StatesAnders Minkler & Diehl LLP St. Louis Missouri United StatesBoyd, Franz & Stephans LLP St. Louis Missouri United StatesBrian G. Toennies & Associates, P.C. St. Louis Missouri United StatesBrown, Smith, Wallace L.L.C. St. Louis Missouri United StatesKiefer Bonfanti & Co. LLP St. Louis Missouri United StatesMaddock, Henson & Haberstroh, PC St. Louis Missouri United StatesMICHAEL TROKEY & COMPANY, P.C. ST. LOUIS Missouri United StatesPurk & Associates, P.C. St. Louis Missouri United StatesSTONE CARLIE & COMPANY, L.L.C. ST. LOUIS Missouri United StatesGoracke & Associates, P.C. La Vista Nebraska United StatesFrankel Zacharia LLC Omaha Nebraska United StatesLutz & Company, PC Omaha Nebraska United StatesDe Joya Griffith & Company, LLC Henderson Nevada United StatesFinSourceOne, LLC Henderson Nevada United StatesLynda R. Keeton CPA, LLC Henderson Nevada United StatesHouldsworth, Russo & Company, P.C. Las Vegas Nevada United StatesKyle L. Tingle, CPA, LLC Las Vegas Nevada United StatesL.L. Bradford & Company, LLC LAS VEGAS Nevada United StatesPiercy, Bowler, Taylor & Kern Certified Public Accountants & Business Advisors

Las Vegas Nevada United States

Seale and Beers, CPAs, LLC Las Vegas Nevada United StatesIngenium Accounting Associates Reno Nevada United StatesMark Bailey & Company, CPA's, Ltd. Reno Nevada United StatesBrace & Associates, PLLC Hudson New Hampshire United StatesDiBenedetto & Company, P.A. Hudson New Hampshire United StatesPeter H Friedman CPA Keene New Hampshire United StatesCaron & Bletzer, PLLC Kingston New Hampshire United StatesPenchansky & Co., PLLC MANCHESTER New Hampshire United StatesROY & BENTAS CPAS PC Manchester New Hampshire United StatesMelanson Heath & Company, PC Nashua New Hampshire United StatesLeone, McDonnell & Roberts, Professional Association Wolfeboro New Hampshire United States

Weismann Associates LLC Branchburg New Jersey United States

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HOLLAND & COMPANY CPAs CEDAR GROVE New Jersey United StatesTrien Rosenberg Weinberg Ciullo & Fazzari LLP Chatham New Jersey United StatesBrown and Company CPAs PC Cherry Hill New Jersey United StatesJoseph L. Gomeringer, CPA Chester New Jersey United StatesSax Macy Fromm & Co., PC Clifton New Jersey United StatesDugan, Colthart & Zoch, PA Closter New Jersey United StatesFazio, Mannuzza, Roche, Tankel, LaPilusa, LLC Cranford New Jersey United StatesMSPC, Certified Public Accountants and Advisors, A Professional Corporation

Cranford New Jersey United States

P&G Associates East Brunswick New Jersey United StatesWilkin & Guttenplan, PC East Brunswick New Jersey United StatesMS Group CPA LLC Edison New Jersey United StatesHunter Group CPA LLC Fair Lawn New Jersey United StatesSAVASTANO, KAUFMAN & COMPANY, LLC Fair Lawn New Jersey United StatesAlperin, Nebbia & Associates, CPA, PA Fairfield New Jersey United StatesSmolin Lupin & Co., PA Fairfield New Jersey United StatesUntracht Early LLC Florham Park New Jersey United StatesSEJONG LLP FORT LEE New Jersey United StatesParitz and Company P.A. Hackensack New Jersey United StatesSCHENKER & ROSENBLATT, LLC HACKENSACK New Jersey United StatesTobin & Collins, C.P.A., P.A. Hackensack New Jersey United StatesMercadien, P.C., Certified Public Accountants Hamilton New Jersey United StatesMichael T Remus Hamilton New Jersey United StatesAcquavella, Chiarelli, Shuster, Berkower & Co., LLP Iselin New Jersey United StatesMandel, Fekete & Bloom, CPAs Jersey City New Jersey United StatesHugh Scott P.C. Lakewood New Jersey United StatesRayfield & Licata Certified Public Accountants, PC Livingston New Jersey United StatesSobel & Company, LLC, Certified Public Accountants Livingston New Jersey United StatesWerdann DeVito LLC Lyndhurst New Jersey United StatesMCGUIGAN TOMBS & COMPANY, PC MANASQUAN New Jersey United StatesHaefele, Flanagan & Co., p.c. Maple Shade New Jersey United StatesBaratz & Associates, P.A. MARLTON New Jersey United StatesMichael R Ferraro CPA Matawan New Jersey United StatesPeter A. Foley MATAWAN New Jersey United StatesGZTY CPA GROUP, LLC Metuchen New Jersey United StatesMeyler & Company, LLC Middletown New Jersey United StatesJoseph Topolski Certified Public Accountant Millburn New Jersey United StatesDonahue Associates LLC Monmouth Beach New Jersey United StatesJennifer L Anderson LLC Moorestown New Jersey United StatesNisivoccia & Company LLP Mt. Arlington New Jersey United StatesAston Bell CPA Newark New Jersey United StatesSchulman Wolfson & Abruzzo, LLP North Brunswick New Jersey United StatesGramkow, Carnevale, Seifert & Co., LLC Oradell New Jersey United StatesM CHASE PA PA PARAMUS New Jersey United StatesMichael F. Albanese, CPA Parsippany New Jersey United StatesPatrizio and Zhao, LLC Parsippany New Jersey United StatesVan Duyne, Behrens & Co., P.A. Pine Brook New Jersey United StatesPRINCETON AUDIT GROUP, INC. Princeton New Jersey United StatesRAVI VENKATARAMAN CPA, LLC PRINCETON New Jersey United StatesWithumSmith+Brown, PC Princeton New Jersey United StatesScheidel & Sullivan CPA LLC Ramsey New Jersey United StatesScialo Reimann & Associates CPA, PC Ramsey New Jersey United StatesJ. Velocci, CPA, Limited Liability Company Randolph New Jersey United StatesBecher, Della Torre, Gitto & Company, PC Ridgewood New Jersey United StatesFlackman, Goodman & Potter, P.A. Ridgewood New Jersey United StatesCornerston Accounting Group LLP Roseland New Jersey United StatesJ.H. Cohn LLP Roseland New Jersey United StatesME Safris & Company, LLC Roseland New Jersey United StatesMeisel, Tuteur & Lewis, P.C. Roseland New Jersey United StatesRothstein, Kass & Company, P.C. Roseland New Jersey United StatesRotenberg Meril Solomon Bertiger & Guttilla, P.C. Saddle Brook New Jersey United States

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Peter D. Willner, CPA saddle river New Jersey United StatesYusufali & Associates, LLC Short Hills New Jersey United StatesLi & Company, PC Skillman New Jersey United StatesRosenberg Rich Baker Berman , P.A. Somerset New Jersey United StatesGoldfinger Block Glickenhaus Dinar, LLP Springfield New Jersey United StatesGreenberg & Company LLC Springfield New Jersey United StatesCrane, Tonelli, Rosenberg & Co.LLP Summit New Jersey United StatesBanker Associates PC Tenafly New Jersey United StatesSophia Verna, LLC Thorofare New Jersey United StatesJohn Scrudato CPA Toms River New Jersey United StatesJump Scutellaro and Company LLP Toms River New Jersey United StatesFONTANELLA AND BABITTS Totowa New Jersey United StatesBarre & Company Union New Jersey United StatesHarrison, Mauro & Morgan, PA VOORHEES New Jersey United StatesDemetrius & Company, L.L.C. Wayne New Jersey United StatesItani Accounting and Tax Services, LLC Wayne New Jersey United StatesJeffrey & Company WAYNE New Jersey United StatesCARNEY, DELPLATO LLC WEST ORANGE New Jersey United StatesAccounting & Consulting Group, LLP Albuquerque New Mexico United StatesREDW Business & Financial Resources, LLC Albuquerque New Mexico United StatesBollam, Sheedy, Torani & Co. LLP Albany New York United StatesGaines Kriner Elliott LLP Amherst New York United StatesLougen, Valenti, Bookbinder & Weintraub, LLP Amherst New York United StatesStuart G. Lang, CPA, PC Baldwin New York United StatesSushil Sadh, CPA, P.C. Bayside New York United StatesSchwartz & Company, LLP Bellmore New York United StatesROBERT J. GARDENER, CPA BETHPAGE New York United StatesCerini & Associates LLP Bohemia New York United StatesATTI & COMPANY, CPAS,PLLC BREWSTER New York United StatesColabella & Company LLP Brooklyn New York United StatesJohn S. Miller, CPA Brooklyn New York United StatesKEITH K. ZHEN, CAP BROOKLYN New York United StatesMAYER RISPLER & COMPANY PC BROOKLYN New York United StatesNeil D. Rischall CPA Brooklyn New York United StatesRICHARD J. GIRASOLE, CPA, PC BROOKLYN New York United StatesRoth & Company LLP Brooklyn New York United StatesWilliam J. Chan CPA Brooklyn New York United StatesZELL & ETTINGER CPAS BROOKLYN New York United StatesDansa & D'Arata LLP Buffalo New York United StatesDopkins & Company, LLP Buffalo New York United StatesFreed Maxick CPAs, P.C. Buffalo New York United StatesLumsden & McCormick, LLP Buffalo New York United StatesO'Connor & O'Connor, LLP Central Valley New York United StatesKenneth J. McBride cold Spring harbor New York United StatesMICHAEL DAMSKY CPA, P.C. DEER PARK New York United StatesThomas E. Flanagan, CPA Deer Park New York United StatesLINDER & LINDER Dix Hills New York United StatesSteven Liberbaum, C.P.A., P.C. DOUGLASTON New York United StatesHousman & Bloch LLP ELMSFORD New York United StatesDavid M. Stella, CPA Endwell New York United StatesRobert J. Wilson, CPA Farmingdale New York United StatesWagner, Ferber, Fine & Ackerman PLLC FLORAL PARK New York United StatesWei, Wei & Co., LLP Flushing New York United StatesYIN SHEN FLUSHING New York United StatesP.C.LIU, CPA,P.C. FLUSHING, NY 11354 New York United StatesKALANTRY LLP FOREST HILLS New York United StatesMichael T. Studer CPA P.C. Freeport New York United StatesPaula S. Morelli CPA P.C. Freeport New York United StatesFrankel & Starr Certified Public Accountants LLP Garden City New York United StatesIsraeloff, Trattner & Co. PC Garden City New York United StatesJANOVER, LLC GARDEN CITY New York United States

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K.K. MEHTA CPA ASSOCIATES PLLC GARDEN CITY New York United StatesKALMUS, SIEGEL, HARRIS & GOLDFARB, CPAS, LLP GARDEN CITY New York United States

LIEBMAN GOLDBERG & HYMOWITZ LLP GARDEN CITY New York United StatesMargolin, Winer & Evens LLP Garden City New York United StatesMichael R. Sullivan & Company, CPAs, PC Garden City New York United StatesTabriztchi & Co., CPA, P.C. Garden City New York United StatesKamler, Lewis & Noreman LLP Great Neck New York United StatesKutz & Kutz CPA PC Great Neck New York United StatesLEVY & GOLD LLP GREAT NECK New York United StatesLilling & Company LLP Great Neck New York United StatesRosen and Glaser C.P.A.s, P.C. Great Neck New York United StatesAlbrecht, Viggiano, Zureck & Company, P.C. Hauppauge New York United StatesBLANCHFIELD,MEYER,KOBER AND RIZZO LLP HAUPPAUGE New York United StatesBogardt & Company, LLP Hauppauge New York United StatesCaminiti & Cogliati, CPAs, LLP Hauppauge New York United StatesGary T. Amato, CPA, P.C. Hauppauge New York United StatesWAGNER & ZWERMAN LLP HAUPPAUGE New York United StatesSalvatore Albanese Hicksville New York United StatesBATTAGLIA AVELLINO & CO. CPA PC HUNTINGTON STATION New York United StatesGianfranco Ricciardella CPA, P.C. Irvington New York United StatesPADILLA AND COMPANY LLP JAMAICA New York United StatesDeFreitas & Minsky, LLP Jericho New York United StatesGallo & Company CPA's LLp Jericho New York United StatesGrassi & Co., CPAs, P.C. Jericho New York United StatesINCORVAIA & ASSOCIATES CPA's PC JERICHO New York United StatesKatz Bloom & Schon CPAs LLC JERICHO New York United StatesKGS LLP JERICHO New York United StatesLipner, Sofferman & Co., LLP Jericho New York United StatesSAMUEL A. HERZOG, CPA JERICHO New York United StatesDePietto CPA PC Lake Success New York United StatesPOVOL AND FELDMAN, CPA, PC LAKE SUCCESS New York United StatesP. D'Angelo, CPA, P.C. LARCHMONT New York United StatesGrogan, Stufflebeam & Martin CPAs LLP Latham New York United StatesSlocum, DeAngelus & Associates, P.C. Latham New York United StatesFrank J. Ruggieri, MBA, CPA, PC Little Neck New York United StatesDEMASCO, SENA & JAHELKA LLP MASSAPEQUA New York United StatesCusack & Company CPA's LLC Mechanicville New York United StatesAbrams and Company, P.C Melville New York United StatesHoltz Rubenstein Reminick LLP Melville New York United StatesJEROME ROSENBERG CPA, P.C. MELVILLE New York United StatesMarcum LLP Melville New York United StatesNawrocki Smith LLP Melville New York United StatesNussbaum Yates Berg Klein & Wolpow, LLP Melville New York United StatesZS Consulting Group LLP Melville New York United StatesCohen Greve & Company CPA PC Mineola New York United StatesHarvey Levitin Monsey New York United StatesKnack, Pavloff & Company, LLP Monticello New York United StatesSteven E Cooper CPA New City New York United StatesRIZWAN AHMED CPA P.C. New Hyde Park New York United StatesAdeptus Partners LLC New York New York United StatesALBERT THOMAS NEW YORK New York United StatesALBERT WONG & CO. LLP NEW YORK New York United StatesAnchin Block & Anchin LLP New York New York United StatesArik Eshel CPA and Associates, PC New York New York United StatesARNOLD G. GREENE NEW YORK New York United StatesBerdon LLP New York New York United StatesBERNSTEIN & PINCHUK LLP NEW YORK New York United StatesBerson & Corrado LLP New York New York United StatesBuck, Sturmer & Co., P.C. New York New York United StatesCitrin Cooperman & Company, LLP New York New York United States

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COHEN & SCHAEFFER, PC NEW YORK New York United StatesCornick, Garber & Sandler, LLP New York New York United StatesDavid Tarlow & Co, CPA, PC New York New York United StatesDAVID WEISS CPA, PLLC NEW YORK New York United StatesDavis, Graber, Plotzker & Ward, LLP New York New York United StatesDeloitte & Touche LLP New York New York United StatesEisnerAmper LLP New York New York United StatesErnst & Young LLP New York New York United StatesFarkouh, Furman & Faccio LLP NEW YORK New York United StatesFOX & JURAN NEW YORK New York United StatesFreedman & Co., CPA, P.C. New York New York United StatesFriedman LLP New York New York United StatesFulvio & Associates, L.L.P. New York New York United StatesGarfield Seltzer Curcio & Wieselthier, CPA's PC New York New York United StatesGraf Repetti & Co., LLP New York New York United StatesHagan & Burns CPA's PC New York New York United StatesHertz, Herson & Company, LLP New York New York United StatesHoberman, Miller, Goldstein & Lesser, P.C. New York New York United StatesHorowitz & Ullmann, P.C. New York New York United StatesImowitz Koenig & Co., LLP New York New York United StatesIRON DUKE CORPORATION NEW YORK New York United StatesJames Pai CPA PLLC New York New York United StatesJoel E. Sammet & Co., LLP New York New York United StatesJoseph Amundsen, Certified Public Accountant New York New York United StatesJOSEPH TROCHE, CPA New York New York United StatesKBL, LLP New York New York United StatesKPMG LLP New York New York United StatesLehman, Newman & Flynn CPA's P.C. New York New York United StatesLeonard Rosen & Company, P.C. New York New York United StatesLerner & Sipkin CPAs LLP New York New York United StatesLeshkowitz and Company, LLP New York New York United StatesLIPSKY GOODKIN & CO PC NEW YORK New York United StatesLouis Sternbach & Company, LLP New York New York United StatesLOUISE STELIANOUDAKIS CPA PC NEW YORK New York United StatesM. Bradford Randolph New York New York United StatesMarcum Bernstein & Pinchuk LLP New York New York United StatesMarks Paneth & Shron LLP New York New York United StatesMBAF CPAS, LLC NEW YORK New York United StatesMetis Group Certified Public Accountants LLC NEW YORK New York United StatesMitchell & Titus, LLP New York New York United StatesMLGW, LLP NEW YORK New York United StatesNOY CPA New York New York United StatesPerelson Weiner LLP New York New York United StatesPKF O'Connor Davies, a Division of O'Connor Davies, LLP

New York New York United States

POPPER & COMPANY LLP New York New York United StatesPrager and Fenton LLP New York New York United StatesPricewaterhouseCoopers LLP New York New York United StatesPustorino, Puglisi & Co., LLC New York New York United StatesR. REHANI & CO. CPAs, P.C. NEW YORK New York United StatesRadin, Glass & Co., CPA, LLP New York New York United StatesRaich Ende Malter & Co. LLP NEW YORK New York United StatesRaines and Fischer LLP New York New York United StatesRegen, Benz & MacKenzie, CPA's, P.C. New York New York United StatesReitman & Belkin, LLP New York New York United StatesRich and Bander, LLP New York New York United StatesRosen Kuslansky, CPA, P.C. New York New York United StatesRosen Seymour Shapss Martin & Company, LLP New York New York United StatesROY A ABRAMOWITZ CPA NEW YORK New York United StatesSalibello & Broder LLP New York New York United StatesSANFORD BECKER & CO., P.C. NEW YORK New York United States

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SHERB & CO., LLP New York New York United StatesSidney W. Azriliant, CPA PC New York New York United StatesSpielman Koenigsberg & Parker, LLP New York New York United StatesStewart W. Robinson, CPA New York New York United StatesTAMAS B. REVAI, CPA NEW YORK New York United StatesTanton and Company, LLP New York New York United StatesTodman & Co., CPA's, P.C. New York New York United StatesVB&T Certified Public Accountants, PLLC NEW YORK New York United StatesWeiserMazars LLP New York New York United StatesWILLIAM T. MCCALLUM, CPA, P.C. NEW YORK New York United StatesWong & Co. New York New York United StatesYSL & ASSOCIATES LLC NEW YORK New York United StatesFEUER & ORLANDO, LLP NEW YORK New York United StatesUHY LLP New York New York United StatesGARY M. FLAUM, CPA NORTH BELLMORE New York United StatesROBERT BERMAN CPA P.C. NORTH WOODMERE New York United StatesYichien Yeh, CPA Oakland Gardens New York United StatesFRED R GOLDSTEIN CPA OLD BETHPAGE New York United StatesBuffamante Whipple Buttafaro, P.C. Olean New York United StatesMyer, Greene & Degge Pearl River New York United StatesBonadio & Co., LLP Pittsford New York United StatesRIZZO & DIGIACCO, CPA'S, PLLC PITTSFORD New York United StatesChaifetz & Schreiber , P.C. Port Washington New York United StatesPerl & Asch Certified Public Accountants PC Purchase New York United StatesBONN, DIOGUARDI & RAY, LLP Rochester New York United StatesDavie Kaplan, CPA, P.C. Rochester New York United StatesDeJoy, Knauf & Blood LLP Rochester New York United StatesEFP Rotenberg, LLP ROCHESTER New York United StatesInsero & Company CPAs, P.C. ROCHESTER New York United StatesMengel, Metzger, Barr & Co. LLP Rochester New York United StatesMichael F. Cronin, CPA Rochester New York United StatesSalmin, Celona, Wehrle & Flaherty, LLP Rochester New York United StatesThomas J. Trumeter Rochester New York United StatesWOODCPA PLUS PC ROCHESTER New York United StatesAGBIMSON & CO., CPA, PC ROCKVILLE CENTRE New York United StatesRaymond Giovanniello Rockville Centre New York United StatesWOLINETZ, LAFAZAN & COMPANY, CPA'S, P.C. Rockville Centre New York United StatesD'Arcangelo & Co., LLP Rome New York United StatesLAWRENCE HOFFMAN, CERTIFIED PUBLIC ACCOUNTANT, P.C.

ROSLYN New York United States

CAPUTO & BONCARODO, CPAS P.C. RYE BROOK New York United StateseDelta CPA Services, P.C. Scarsdale New York United StatesVincent R. Vassallo, CPA Sea Cliff New York United StatesMonroe J. Chalmers CPA, P.C. St James New York United StatesBerard & Donahue, Certified Public Accountants PC Suffern New York United StatesS. A. Koenig & Associates CPAs, P.C. Syosset New York United StatesDannible & McKee, LLP Syracuse New York United StatesEVANS AND BENNETT, LLP SYRACUSE New York United StatesFust Charles Chambers LLP Syracuse New York United StatesTESTONE, MARSHALL & DISCENZA, LLP Syracuse New York United StatesN. Ron Friedman Tarrytown New York United StatesBencivenga Ward & Company CPA's, PC Valhalla New York United StatesBosco, Johnn & Company, CPA, P.C. Valhalla New York United StatesIFTIKHAR A. DAR, CPA VALLEY STREAM New York United StatesNowicki and Company, LLP West Seneca New York United StatesKass & Jaffe, P.C., CPA's White Plains New York United StatesSACCO MANFRE CPA PLLC WHITE PLAINS New York United StatesSeligson & Giannattasio, LLP White Plains New York United StatesWeintraub & Associates, LLP White Plains New York United StatesToski, & Co., CPAs, P.C. Williamsville New York United StatesIVES & SULTAN, LLP WOODBURY New York United States

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Raphael Sanders Goldberg Nikpour & Cohen CPA's PLLC

Woodbury New York United States

Trachtenberg & Pauker LLP Woodbury New York United StatesWeisberg, Mole', Krantz & Goldfarb, LLP Woodbury New York United StatesAaron Stein Woodmere New York United StatesThomas J. Ryan CPA PC Woodside New York United StatesBlair, Bohle & Whitsitt, PLLC. Charlotte North Carolina United StatesDixon Hughes Goodman LLP Charlotte North Carolina United StatesFARRIS, COOKE & ASSOCIATES, P.A. CHARLOTTE North Carolina United StatesGreer & Walker, LLP Charlotte North Carolina United StatesMiller McNeish Breedlove & Hearn, PA Charlotte North Carolina United StatesMoyer, Smith & Roller, P.A., CPA's Charlotte North Carolina United StatesScharf Pera & Co., PLLC Charlotte North Carolina United StatesVance Flouhouse & Garges, PLLC Charlotte North Carolina United StatesWalker & Associates, CPA, PA Charlotte North Carolina United StatesBongiovanni & Associates, CPA's Cornelius North Carolina United StatesBreslow Starling Frost Warner Boger Hiatt, PLLC Greensboro North Carolina United StatesPaul M. Stutts, CPA, PLLC Greensboro North Carolina United StatesSmith Leonard PLLC High Point North Carolina United StatesRives & Associates, LLP Lexington North Carolina United StatesTurlington and Company, L.L.P. Lexington North Carolina United StatesNelson Price & Associates, P.A. Lumberton North Carolina United StatesBarham Guy & McKnight, PA Raleigh North Carolina United StatesBatchelor, Tillery & Roberts, LLP RALEIGH North Carolina United StatesBUTLER & BURKE, LLP Winston-Salem North Carolina United StatesEide Bailly LLP Fargo North Dakota United StatesWidmer Roel PC Fargo North Dakota United StatesBrady, Martz & Associates, P.C. Grand Forks North Dakota United StatesBober, Markey, Fedorovich & Company Akron Ohio United StatesBrockman, Coats, Gedelian & Co. Akron Ohio United StatesTramer & Zwick, CPA Beachwood Ohio United StatesHill,Barth & King LLC Boardman Ohio United StatesBruner Cox, LLP Canton Ohio United StatesFour-Fifteen Group, Inc. Canton Ohio United StatesHall, Kistler & Company LLP Canton Ohio United StatesNeece, Malec, Seifert & Vitaz Inc Chardon Ohio United StatesBarnes, Dennig & Co., Ltd. Cincinnati Ohio United StatesFlynn & Company, Inc. Cincinnati Ohio United StatesFranz CPAs, Inc. Cincinnati Ohio United StatesJ.D. Cloud & Co. L.L.P. Cincinnati Ohio United StatesROBERT L WHITE & ASSOCIATES, INC Cincinnati Ohio United StatesBarnes Wendling CPAs, Inc. Cleveland Ohio United StatesBaumgarten & Company LLP Cleveland Ohio United StatesCARD, PALMER, SIBBISON & CO. Cleveland Ohio United StatesCiuni & Panichi, Inc Cleveland Ohio United StatesCohen & Company, Ltd. Cleveland Ohio United StatesMaloney + Novotny LLC Cleveland Ohio United StatesMeaden & Moore, Ltd. Cleveland Ohio United StatesAry Roepcke Mulchaey, P.C. Columbus Ohio United StatesGBQ Partners LLC Columbus Ohio United StatesHHH CPA Group, LLC COLUMBUS Ohio United StatesBattelle & Battelle LLP Dayton Ohio United StatesFlagel, Huber, Flagel & Co. DAYTON Ohio United StatesGoldshot, Lamb & Hobbs, Inc. Dayton Ohio United StatesManning & Associates CPAs, LLC Dayton Ohio United StatesSteyer Huber & Associates, Inc. Defiance Ohio United StatesRADACHI AND COMPANY, CPAs Elyria Ohio United StatesDixon, Davis, Bagent & Company Granville Ohio United StatesHobe & Lucas Certified Public Accountants Inc Independence Ohio United StatesZion, Synek & Associates, Inc. INDEPENDENCE Ohio United StatesSkoda, Minotti & Co., Certified Public Accountants Mayfield Village Ohio United States

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Clark Schaefer Hackett & Co. Middletown Ohio United StatesRea & Associates, Inc. New Philadelphia Ohio United StatesConte Co. CPA, Inc. Norton Ohio United StatesSchroeder & Co., CPA's, LLC Ottawa Ohio United StatesSS&G, Inc. Solon Ohio United StatesJeffrey P. Ogg, CPA Ltd Toledo Ohio United StatesMira + Kolena, Ltd. Toledo Ohio United StatesCohen Fund Audit Services, Ltd. Westlake Ohio United StatesDyer, Hughes, Roche & Wilson, Inc. Wooster Ohio United StatesPacker Thomas & Co. Youngstown Ohio United StatesWilliams and Williams CPAs' Inc. YOUNGSTOWN Ohio United StatesCole & Reed, P.C. Oklahoma City Oklahoma United StatesJames Dee Johnson & Company Certified Public Accountants PC

Oklahoma City Oklahoma United States

M Thomas Buxton III CPA PC Oklahoma City Oklahoma United StatesSMITH, CARNEY & CO, PC OKLAHOMA CITY Oklahoma United StatesMelvin L. Gilbertson, P.C. Sapulpa Oklahoma United StatesBriscoe, Burke & Grigsby LLP Tulsa Oklahoma United StatesCreason & Associates, P.L.L.C. Tulsa Oklahoma United StatesCross and Robinson, Certified Public Accountants, a Professional Corporation

Tulsa Oklahoma United States

CURZON, CUMBEY & KUNKEL, PLLC Tulsa Oklahoma United StatesHoganTaylor LLP Tulsa Oklahoma United StatesHood & Associates CPAs, PC Tulsa Oklahoma United StatesSartain Fischbein & Co. Tulsa Oklahoma United StatesHarrigan Price Fronk & Co. LLP Bend Oregon United StatesKernutt Stokes LLP Eugene Oregon United StatesAshland Partners & Company, LLP Jacksonville Oregon United StatesDuane Liebswager CPA PC KING CITY Oregon United StatesDelap LLP Lake Oswego Oregon United StatesGEFFEN MESHER & COMPANY, P.C. PORTLAND Oregon United StatesMack, Roberts & Co., LLC Portland Oregon United StatesPerkins & Company, PC Portland Oregon United StatesW. Holmes & Company, LLP Portland Oregon United StatesWEN JIANG & COMPANY, PC Portland Oregon United StatesWilliamson & Associates, LLP Portland Oregon United StatesAKT LLP Salem Oregon United StatesFrederick K. Erickson, CPA Troutdale Oregon United StatesSanville & Company Abington Pennsylvania United StatesIsdaner & Company, LLC Bala Cynwyd Pennsylvania United StatesMorison Cogen LLP Bala Cynwyd Pennsylvania United StatesMorey, Nee, Buck & Oswald, LLC Bethlehem Pennsylvania United StatesFesnak and Associates, LLP Blue Bell Pennsylvania United StatesDamratoski & Company PC Bridgeville Pennsylvania United StatesBrown Schultz Sheridan & Fritz Camp Hill Pennsylvania United StatesMcKonly & Asbury LLP Camp Hill Pennsylvania United StatesGallagher, McDevitt, Schalleur & Surgent, LLC Devon Pennsylvania United StatesKIRK,SUMMA & CO., LLP EAST STROUDSBURG Pennsylvania United StatesDAVID E KLEIN ELKINS PARK Pennsylvania United StatesRoot, Spitznas & Smiley, Inc. Erie Pennsylvania United StatesJames G. Pirolli, CPA Holland Pennsylvania United StatesKresicher, Miller & Co. Horsham Pennsylvania United StatesADELMAN & COMPANY, PC HUNTINGDON VALLEY Pennsylvania United StatesCatanese Group Johnstown Pennsylvania United StatesWessel & Company, P.C. Johnstown Pennsylvania United StatesRW Group LLC Kennett Square Pennsylvania United StatesHanna, McGlone & Co. P.C. King of Prussia Pennsylvania United StatesJ. H. Williams & Co., LLP Kingston Pennsylvania United StatesKronick Kalada Berdy & Co, P.C. Kingston Pennsylvania United StatesMcLaren & Co., P.C. Langhorne Pennsylvania United StatesFOLA & ASSOCIATES, PC LANSDOWNE Pennsylvania United States

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Stelmack Dobransky & Eannace, LLC McMurray Pennsylvania United StatesElko & Associates Ltd Media Pennsylvania United StatesRimmer & Jennings, LLC Media Pennsylvania United StatesMaillie, Falconiero & Company, LLP Mont Clare Pennsylvania United StatesRainer & Company A Professional Corporation Newtown Square Pennsylvania United StatesSiana Carr O'Connor & Lynam, LLP Paoli Pennsylvania United StatesAsher & Company, Ltd. Philadelphia Pennsylvania United StatesBBD, LLP Philadelphia Pennsylvania United StatesCONNOLLY,GRADY & CHA, P.C. Philadelphia Pennsylvania United StatesGPCD PARTNERS, LLC Philadelphia Pennsylvania United StatesJ.P. McAndrew & Compnay, P.C. Philadelphia Pennsylvania United StatesMILLIGAN & COMPANY, LLC Philadelphia Pennsylvania United StatesParenteBeard LLC Philadelphia Pennsylvania United StatesRomeo & Chiaverelli CPAS LLC Philadelphia Pennsylvania United StatesTait, Weller & Baker, LLP Philadelphia Pennsylvania United StatesAlpern Rosenthal Pittsburgh Pennsylvania United StatesEric Rossi CPA, LLC Pittsburgh Pennsylvania United StatesGoff Backa Alfera & Company, LLC Pittsburgh Pennsylvania United StatesGrossman Yanak & Ford LLP Pittsburgh Pennsylvania United StatesLally & Co., LLC Pittsburgh Pennsylvania United StatesLouis Plung & Company, LLP Pittsburgh Pennsylvania United StatesMalin, Bergquist & Company, LLP Pittsburgh Pennsylvania United StatesSchneider Downs & Co., Inc. Pittsburgh Pennsylvania United StatesSisterson & Co. LLP Pittsburgh Pennsylvania United StatesThomasGaitens PC Pittsburgh Pennsylvania United StatesUrish Popeck & Company, LLC Pittsburgh Pennsylvania United StatesRalph W. Burkhouse Prosperity Pennsylvania United StatesHerbein + Company, Inc. Reading Pennsylvania United StatesBonita & Rainey Scranton Pennsylvania United StatesMcGrail Merkel Quinn & Associates, P.C. Scranton Pennsylvania United StatesCarson & Co, LLC Sewickley Pennsylvania United StatesGable Peritz Mishkin LLP SPRING HOUSE Pennsylvania United StatesMichael J O'Doherty, PC Springfield Pennsylvania United StatesBeucler, Kelly & Irwin, Ltd. Wayne Pennsylvania United StatesStephano Slack LLC Wayne Pennsylvania United StatesFISCHER CUNNANE & ASSOCIATES LTD. WEST CHESTER Pennsylvania United StatesS.R. Snodgrass, A.C. Wexford Pennsylvania United StatesTomasi & Company LLP WYOMISSING Pennsylvania United StatesHLB MORALES PADILLO & CO. - PSC SAN JUAN Puerto Rico United StatesLanda Umpierre PSC San Juan Puerto Rico United StatesDAVID P. KREKORIAN CPA LTD CRANSTON Rhode Island United StatesBatchelor Frechette McCrory Michael & Co. Providence Rhode Island United StatesKahn, Litwin, Renza & Co., Ltd. Providence Rhode Island United StatesLGC&D LLP Providence Rhode Island United StatesPiccerelli, gilstein & Co LLP PROVIDENCE Rhode Island United StatesMarkarian & Meehan, Ltd., CPAs Wakefield Rhode Island United StatesCAYER CACCIA, LLP WARWICK Rhode Island United StatesMuto, Vollucci & Co., Ltd WARWICK Rhode Island United StatesDIGENNARO & PALUMBO LLP WEST WARWICK Rhode Island United StatesSparrow, Johnson & Ursillo, Inc. West Warwick Rhode Island United StatesClifton D Bodiford, CPA Columbia South Carolina United StatesDerrick, Stubbs & Stith, LLP Columbia South Carolina United StatesJ.W. Hunt and Company, LLP. Columbia South Carolina United StatesScott and Company LLP Columbia South Carolina United StatesElliott Davis, LLC Greenville South Carolina United StatesCHRISTINE E. CASSIDY P.A. HILTON HEAD ISLAND South Carolina United StatesGLASERDUNCAN, LLC Mount Pleasant South Carolina United StatesFaulkner and Thompson, P.A. Rock Hill South Carolina United StatesMoore Beauston & Woodham L.L.P. West Columbia South Carolina United StatesByrd, Proctor & Mills, P.C. Brentwood Tennessee United StatesLattimore, Black, Morgan & Cain, P.C. Brentwood Tennessee United States

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Rayburn, Bates & Fitzgerald, P.C. Brentwood Tennessee United StatesBambeck, Nickell, & O'Connor, LLP Chattanooga Tennessee United StatesBarto, Hoss & Company, P.C. Chattanooga Tennessee United StatesHazlett, Lewis & Bieter, PLLC Chattanooga Tennessee United StatesHenderson Hutcherson & McCullough, PLLC Chattanooga Tennessee United StatesJoseph Decosimo and Company, PLLC Chattanooga Tennessee United StatesJackson, Howell & Associates, PLLC Cordova Tennessee United StatesCoulter & Justus, P.C. Knoxville Tennessee United StatesPugh & Company, P.C. Knoxville Tennessee United StatesRodefer Moss & Co, PLLC Knoxville Tennessee United StatesFrazee Ivy & Davis, PLC Memphis Tennessee United StatesHoff, Davis & Dilley, PLC Memphis Tennessee United StatesReynolds, Bone & Griesbeck PLC Memphis Tennessee United StatesWatkins Uiberall, PLLC Memphis Tennessee United StatesCraine, Thompson & Jones, P.C. Morristown Tennessee United StatesBetts & Rubio, PLLC Nashville Tennessee United StatesCrosslin & Associates, P.C. Nashville Tennessee United StatesFrasier, Dean & Howard, PLLC Nashville Tennessee United StatesKraftCPAs PLLC Nashville Tennessee United StatesMaggart & Associates, P.C. Nashville Tennessee United StatesPRICE CPAs, PLLC Nashville Tennessee United StatesThe Baker Group, CPAs, P.C. Nashville Tennessee United StatesAlexander Thompson Arnold PLLC Union City Tennessee United StatesDavis Kinard & Co, PC Abilene Texas United StatesBKM Sowan Horan, LLP Addison Texas United StatesDoshier, Pickens & Francis, LLC Amarillo Texas United StatesJohnson & Sheldon, P.C. Amarillo Texas United StatesSutton Frost Cary LLP Arlignton Texas United StatesRhodes Osiek & Company LLP Arlington Texas United StatesHoltzman Partners, LLP Austin Texas United StatesKerry Joe Brockman Austin Texas United StatesPMB Helin Donovan, LLP Austin Texas United StatesUS&Co. Certified Public Accountants, P.L.L.C. Austin Texas United StatesBriggs & Veselka Co., PC Bellaire Texas United StatesSeidel, Schroeder & Company Brenham Texas United StatesBurton McCumber & Cortez, L.L.P. Brownsville Texas United StatesCF & Co., L.L.P. Dallas Texas United StatesDavid A. McBee & Co., P.C. Dallas Texas United StatesJonesBaggett, LLP Dallas Texas United StatesJudd, Thomas, Smith & Company, P.C. Dallas Texas United StatesLane Gorman Trubitt, PLLC Dallas Texas United StatesLightfoot Guest Moore & Co., PC Dallas Texas United StatesPayne & Smith, LLC Dallas Texas United StatesPhilip Vogel & Co. PC Dallas Texas United StatesRothstein, Kass & Company, PLLC Dallas Texas United StatesS. W. Hatfield, CPA Dallas Texas United StatesSaville, Dodgen & Company, P.L.L.C. Dallas Texas United StatesTravis Wolff, LLP Dallas Texas United StatesTurner, Stone & Company, L.L.P. Dallas Texas United StatesHankins, Eastup, Deaton, Tonn & Seay, A Professional Corporation

Denton Texas United States

Brad A. Kinder, CPA Flower Mound Texas United StatesPhillip V. George, PLLC Flower Mound Texas United StatesBobby J. Hutton Fort Worth Texas United StatesHartman Leito & Bolt, LLP Fort Worth Texas United StatesSanford, Baumeister & Frazier, PLLC Fort Worth Texas United StatesStovall, Grandey & Allen, LLP Fort Worth Texas United StatesWeaver and Tidwell, L.L.P. Fort Worth Texas United StatesWhitley Penn LLP Fort Worth Texas United StatesABBM Group, Ltd LLP Houston Texas United StatesAdamson, Hood & Company Houston Texas United States

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Alonzo, Bacarrise, Irvine & Palmer, P.C. Houston Texas United StatesBuffington & Company, P.C. Houston Texas United StatesCalvetti, Ferguson & Wagner, P.C. Houston Texas United StatesCMCD LLC HOUSTON Texas United StatesConklin Hruzek & Co., P.C. Houston Texas United StatesCRF Riley PLLC HOUSTON Texas United StatesDRDA, P.C. Houston Texas United StatesEEPB, P.C. Houston Texas United StatesEric C Yartz P.C. Houston Texas United StatesFitts,Roberts & Co., P.C. Houston Texas United StatesGBH CPAs, PC Houston Texas United StatesH R Shaikh Seyar L L P Houston Texas United StatesHam, Langston & Brezina, LLP Houston Texas United StatesHarper & Pearson Company, P.C. Houston Texas United StatesJOHN B. EVANS II HOUSTON Texas United StatesLBB & Associates Ltd., LLP Houston Texas United StatesM&K CPAS, PLLC Houston Texas United StatesMaloneBailey, LLP Houston Texas United StatesMcConnell & Jones, LLP Houston Texas United StatesMelton & Melton, L.L.P. Houston Texas United StatesMFR, P.C. HOUSTON Texas United StatesMiller Grossbard & Associates, P.C. Houston Texas United StatesMohle Adams Houston Texas United StatesNull-Lairson, P.C. Houston Texas United StatesPannell Kerr Forster of Texas, P.C. Houston Texas United StatesREIMER, MCGUINNESS, AND ASSOCIATES, P.C. Houston Texas United StatesWeinstein Spira & Company, P.C. Houston Texas United StatesDance, Bigelow, Sharp & Co., LLP Irving Texas United StatesR.C. Neal, P.C. Irving Texas United StatesWilkinson & Bidinger, P.C. Kingwood Texas United StatesDavid S. Hall, P.C. Lewisville Texas United StatesRobinson Burdette Martin & Seright, L.L.P. Lubbock Texas United StatesWaters, Vollmering & Associates, LLP Mansfield Texas United StatesJerry Cooper, CPA Manvel Texas United StatesHoltman Wagner & Company LLP New Braunfels Texas United StatesJohnson, Miller & Co., Certified Public Accountants, A Professional Corporation

Odessa Texas United States

KWCO, PC Odessa Texas United StatesLEWIS, KAUFMAN & CO., P.C. Plainview Texas United StatesCornwell, Jackson & Co., P.C Plano Texas United StatesFarmer, Fuqua & Huff, P.C. Plano Texas United StatesMontgomery Coscia Greilich, LLP Plano Texas United StatesSwalm & Associates, P.C. Plano Texas United StatesThe MB Group, LLC Plano Texas United StatesBland, Garvey, Eads, Medlock + Deppe, P.C. Richardson Texas United StatesChapman, Hext & Co., P.C. Richardson Texas United StatesHendricks, Graves and Associates, RLLP Richardson Texas United StatesAkin, Doherty, Klein & Feuge, P.C. San Antonio Texas United StatesBritts & Associates, LLP San Antonio Texas United StatesCarneiro, Chumney & Company, L.C. San Antonio Texas United StatesClay Thomas, P.C. San Antonio Texas United StatesDarilek, Butler & Associates, PLLC San Antonio Texas United StatesFisher, Herbst & Kemble, P.C. San Antonio Texas United StatesHaass, Lindow and Campsey, P. C. San Antonio Texas United StatesPadgett, Stratemann & Co., L.L.P. San Antonio Texas United StatesRoger D. Harrison, CPA San Antonio Texas United StatesRoger G Burton, CPA San Antonio Texas United StatesJaynes, Reitmeier, Boyd & Therrell, P.C. Waco Texas United StatesPattillo, Brown & Hill, LLP Waco Texas United StatesPS Stephenson & Co., P.C. Wharton Texas United StatesMorrill & Associates, LLC Bountiful Utah United States

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Sadler, Gibb & Associates, LLC Farmington Utah United StatesJones Simkins, P.C. Logan Utah United StatesAllred Jackson PC North Logan Utah United StatesSchmitt, Griffiths, Smith & Co, LLC Ogden Utah United StatesHawkins Cloward & Simister, LC Orem Utah United StatesSquire & Company, PC Orem Utah United StatesBurnham & Schumm, P.C. Salt Lake City Utah United StatesChild, Van Wagoner & Bradshaw, PLLC Salt Lake City Utah United StatesHansen Barnett & Maxwell, P.C. Salt Lake City Utah United StatesHaynie & Company Salt Lake City Utah United StatesHJ & Associates, LLC Salt Lake City Utah United StatesKeddington & Christensen LLC Salt Lake City Utah United StatesLake, Hill & Myers P.C. Salt Lake City Utah United StatesMadsen & Associates CPAs, Inc. SALT LAKE CITY Utah United StatesMantyla McReynolds, LLC Salt Lake City Utah United StatesMichael J. Larsen Salt Lake City Utah United StatesPrice Elwood, LLC Salt Lake City Utah United StatesPritchett, Siler & Hardy, P.C. Salt Lake City Utah United StatesRobison, Hill & Co., APC Salt Lake City Utah United StatesRonald B. Cutler C.P.A. Salt Lake City Utah United StatesSORENSEN, VANCE & COMPANY, P.C. SALT LAKE CITY Utah United StatesStayner, Bates & Jensen, PC Salt Lake City Utah United StatesTanner LLC Salt Lake City Utah United StatesWisan Smith Racker & Prescott, LLP Salt Lake City Utah United StatesLarson & Rosenberger, LLP Sandy Utah United StatesGregory & Associates, LLC. SLC Utah United StatesReginald G. Campos, CPA, P.C. West Valley City Utah United StatesLove, Cody & Company, CPAs, P.C. Bennington Vermont United StatesMcSoley McCoy & Co. South Burlington Vermont United StatesMark Turbyfill, CPA, CFP(R), RFC, PLLC Broadlands Virginia United StatesHantzmon Wiebel LLP Charlottesville Virginia United StatesRobinson, Farmer, Cox Associates Charlottesville Virginia United StatesSnead and Williams, P.L.L.C. Danville Virginia United StatesJohnson Lambert & Co. LLP Falls Church Virginia United StatesKeiter, Stephens, Hurst, Gary & Shreaves, P.C. Glen Allen Virginia United StatesMeadows Urquhart Acree & Cook, LLP Henrico Virginia United StatesArgy, Wiltse & Robinson, P.C. McLean Virginia United StatesFitzgerald & Co., CPAS, P.C. McLean Virginia United StatesKaiser Scherer and Schlegel, PLLC McLean Virginia United StatesRBSM LLP McLean Virginia United StatesWitt Mares, PLC Newport News Virginia United StatesCST Group, CPAs, PC Reston Virginia United StatesCherry, Bekaert & Holland, LLP Richmond Virginia United StatesHansen, Smith, Cone & Robertello, PC Richmond Virginia United StatesWells, Coleman & Company, LLP Richmond Virginia United StatesCreedle, Jones & Alga, P.C. South Hill Virginia United StatesBoyce, Spady & Moore PLC Suffolk Virginia United StatesTurner, Jones and Company PLLC Vienna Virginia United StatesXINBO HU, CPA Vienna Virginia United StatesYount, Hyde & Barbour, P.C. Winchester Virginia United StatesCox & Gracia, P.S. Bellevue Washington United StatesHellam Varon & Co Inc PS Bellevue Washington United StatesJorgensen & Co, Bellevue Washington United StatesLoveridge Hunt & Co. PLLC Bellevue Washington United StatesPeter Schilz Bellevue Washington United StatesSMITH BUNDAY BERMAN BRITTON, PS BELLEVUE Washington United StatesSweeney Conrad, P.S. Bellevue Washington United StatesFavors Rettig, CPA's, P.S. Fircrest Washington United StatesHackman and Johnson, CPAs Renton Washington United StatesBader Martin, P.S. Seattle Washington United States

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George Stewart, CPA Seattle Washington United StatesHagelin & Associates Seattle Washington United StatesMoss Adams LLP Seattle Washington United StatesPeterson Sullivan LLP Seattle Washington United StatesTHOMAS J HARRIS CPA SEATTLE Washington United StatesAnastasi & Moore, PLLC Spokane Washington United StatesDeCoria, Maichel & Teague, PS Spokane Washington United StatesMartinelliMick PLLC Spokane Washington United StatesMcDirmid, Mikkelsen & Secrest, P.S. Spokane Washington United StatesSchoedel & Schoedel, CPAs, PLLC Spokane Washington United StatesJohnson Barlow & Coventry CPA'S PLLC Sumner Washington United StatesJEFFREY M. WILSON, P.S. TUKWILA Washington United StatesVillbrandt Stark & Moorer PLLC Yakima Washington United StatesBrown, Edwards & Company, L.L.P. Bluefield West Virginia United StatesArnett & Foster, P.L.L.C. Charleston West Virginia United StatesGibbons & Kawash, A.C. Charleston West Virginia United StatesSuttle & Stalnaker, PLLC Charleston West Virginia United StatesHess, Stewart & Campbell, PLLC Huntington West Virginia United StatesSchenck, SC Appleton Wisconsin United StatesKolb + Co S.C. Brookfield Wisconsin United StatesWilliam Matthews, CPA, SC Brookfield Wisconsin United StatesBrunette Tax & Accounting, LLC Green Bay Wisconsin United StatesAnderson Tackman & Company PLC Green Bay Wisconsin United StatesKiesling Associates LLP Madison Wisconsin United StatesStrohm Ballweg, LLP Madison Wisconsin United StatesCliftonLarsonAllen LLP Milwaukee Wisconsin United StatesColeman & Williams, Ltd. Milwaukee Wisconsin United StatesRaymond C Ladd, CPA, SC MILWAUKEE Wisconsin United StatesReilly, Penner & Benton LLP MILWAUKEE Wisconsin United StatesWipfli LLP Milwaukee Wisconsin United StatesNIGL NIGL & MATHE LLP OSHKOSH Wisconsin United StatesJenkins & Vojtisek, S.C. Racine Wisconsin United StatesWalkowicz, Boczkiewicz & Co., S.C. Waukesha Wisconsin United StatesBDO Auditores y Consultores S.R.L. Montevideo UruguayMolinari & Asociados Contadores Montevideo UruguayPricewaterhouseCoopers Ltda. Montevideo UruguayZOLKWER GERARDO & ZOLKWER MAURICIO Montevideo UruguayESPIÑEIRA, SHELDON Y ASOCIADOS Caracas VenezuelaLARA MARAMBIO & ASOCIADOS CARACAS VenezuelaLeón, Delgado & Asociados Caracas VenezuelaMendoza, Delgado, Labrador & Asociados Caracas VenezuelaMGI P&P ASOCIADOS Caracas VenezuelaRodriguez Velázquez & Asociados Caracas VenezuelaPGFA Perales, Pistone y Asociados Valencia VenezuelaGrant Thornton (Vietnam) Ltd. Hanoi Viet NamErnst & Young Vietnam Limited Ho Chi Minh City Viet NamMAZARS VIETNAM LIMITED COMPANY Ho Chi Minh City Viet NamBDO Limited Road Town Virgin Islands (British)Deloitte & Touche Road Town Virgin Islands (British)

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