Inspections Inspection Reports

Inspection Documents

Report on the PCAOB's 2004, 2005, 2006, and 2007 Inspections of Domestic Annually Inspected Firms (12/5/2008)

Guidance Regarding Implementation of PCAOB Rule 4012 (12/5/2007)

All comments to date on Guidance Regarding Implementation of PCAOB Rule 4012 (3/27/2008)

Report on the PCAOB's 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms (10/22/2007)

Report On The Second-Year Implementation OF Auditing Standard No. 2 (4/18/2007)

Observations on Auditors' Implementation of PCAOB Standards Relating to Auditors' Responsibilities with Respect to Fraud (1/22/2007)

Statement Regarding the PCAOB's Approach to Inspections of Internal Control Audits in the 2006 Inspection Cycle (5/1/2006)

Observations on the Initial Implementation of the Process for Addressing Quality Control Criticisms within 12 Months after an Inspection Report (3/21/2006)

Process for Board Determinations Regarding Firms' Efforts to Address Quality Control Criticisms in Inspection Reports (3/21/2006)

Report on the Initial Implementation of Auditing Standard No. 2 (11/30/2005)

Statement Concerning the Issuance of Inspection Reports (8/26/2004)

 

Inspection Reports

Under the Sarbanes-Oxley Act and the Board's rules, portions of an inspection report that deal with criticisms of, or potential defects in, the firm's quality control systems are not made public if the firm addresses those matters to the Board's satisfaction within 12 months after the report date. Those portions are made public, however, if (1) the Board determines that a firm's efforts to address the criticisms or potential defects were not satisfactory, or (2) the firm makes no submission evidencing any such efforts. In the list below, a double-asterisk (**) indicates that the publicly available report has been expanded to include some or all such portions of the report. For additional information, see PCAOB Release No. 104-2006-077, The Process for Board Determinations Regarding Firms' Efforts to Address Quality Control Criticisms in Inspection Reports (March 21, 2006).

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• Aaron Stein (11/30/2006)
• Aaron Stein (7/31/2008)
• Abrams, Foster, Nole & Williams, P.A. (11/21/2008)
• Ahearn, Jasco & Company, P.A. (6/23/2005)
• Ahearn, Jasco & Company, P.A. (9/24/2007)
• Aidman, Piser & Company, P.A. (9/24/2007)
• AJ. Robbins, P.C. (12/22/2008)
• Akin, Doherty, Klein & Feuge, P.C. (4/6/2006)
• Akin, Doherty, Klein & Feuge, P.C. (9/30/2008)
• Alexander Thompson Arnold PLLC (10/7/2008)
• Allen G. Roth, P.A. (2/28/2008)
  
• Altschuler, Melvoin and Glasser LLP (3/14/2007)
  
• Amisano Hanson, Chartered Accountants (Canada) (4/19/2007)
• Amper, Politziner & Mattia, P.C. (9/24/2007)
• Anchin, Block & Anchin LLP (1/25/2007)
• Anderson ZurMuehlen & Co., P.C. (3/9/2006)
• Anness, Gerlach & Williams, Inc. (8/15/2006)
• Anton Collins Mitchell LLP (6/23/2005)
• Anton Collins Mitchell LLP (4/24/2008)
• Armando C. Ibarra, Certified Public Accountant, a professional corporation (6/23/2005) (expanded to disclose certain quality control criticisms**)
• Armanino McKenna LLP (3/9/2006)
• Arnett & Foster, P.L.L.C. (7/13/2006)
• Arnett & Foster, P.L.L.C. (3/20/2008)
• Aronson & Company, A Professional Corporation (3/14/2007)
• Arshad M Farooq (9/24/2007)
• Arthur F. Bell, Jr. & Associates, L.L.C. (11/6/2007)
• Ary, Roepcke & Mulchaey, P.C. (2/2/2006)
• Ary, Roepcke & Mulchaey, P.C. (5/21/2008)
• Asher & Company, Ltd. (11/6/2007)
• Austin, Niester, Beauchamp and Finnegan, P. C. (2/2/2006)
• Austin, Niester, Beauchamp and Finnegan, P. C. (6/19/2008)

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• Bagell, Josephs, Levine & Company, L.L.C. (6/19/2008)
• Baker Newman & Noyes P.A. Limited Liability Company (9/28/2005)
• Baker Newman & Noyes P.A. Limited Liability Company (5/21/2008)
• Banks, Finley, White & Co., Certified Public Accountants (3/20/2008)
• Baratz & Associates P.A. (6/8/2006)
• Barfield, Murphy, Shank & Smith, P.C. (4/6/2006)
• Bassie & Co. (5/21/2008)
  
• Bateman & Co., Inc. (11/30/2006)
  
• Battelle & Battelle LLP (1/21/2005)
• Battelle & Battelle LLP (3/20/2008)
• Baum & Company, P.A. (9/28/2005) (expanded to disclose certain quality control criticisms**)
• Baumann, Raymondo & Company, PA, CPAs (6/19/2008)
• BDO Dunwoody LLP (Canada) (10/23/2008)
• BDO Kazakhstanaudit (Kazakhstan) (11/21/2008)
• BDO Seidman, LLP (11/17/2005)
• BDO Seidman, LLP (11/30/2006)
• BDO Seidman, LLP (5/16/2007)
• BDO Seidman, LLP (5/6/2008)
• BDO Stoy Hayward LLP (United Kingdom) (12/20/2006)
  
• Beadle, McBride, Evans & Reeves, LLP (9/28/2005)
• Beard Miller Company LLP (9/30/2008)
• Becher, Della Torre, Gitto & Company, A Professional Corporation (9/24/2007)
• Beckstead & Watts, LLP (9/28/2005)
• Bedford Curry & Co. (Canada)(4/19/2007)
• Bedinger & Company (4/6/2006)
• Bedinger & Company (7/31/2008)
• Bella, Hermida, Gillman, Hancock & Mueller (2/2/2006)
• Bella, Hermida, Gillman & Associates, P.A. (4/24/2008)
• Bencivenga Ward & Company, CPA's, P.C. (9/24/2007)
• Berard & Donahue Certified Public Accountants, P.C. (11/6/2007)
• Berenfeld, Spritzer, Shechter & Sheer (2/28/2008)
• Berenson LLP (11/30/2005)
• Berkovits, Lago & Company, LLP (2/28/2008)
• Berkowitz Dick Pollack & Brant Certified Public Accountants & Consultants, LLP (9/28/2005)
• Berman Hopkins Wright & LaHam, CPAs, LLP (11/30/2005)
• Bernstein & Pinchuk LLP (4/6/2006)
• Berry, Dunn, McNeil & Parker, LLC (2/2/2006)
• Berry, Dunn, McNeil & Parker, LLC (4/24/2008)
• BKD, LLP (11/30/2006)
  
• BKHM, P.A. (7/16/2007)
• Blackman Kallick Bartelstein, LLP (12/15/2005)
• Blackman Kallick, LLP (11/21/2008)
• Blanchfield, Kober & Company, Certified Public Accountants, P.C. (11/30/2005) (expanded to disclose certain quality control criticisms**)
• Blanchfield, Kober & Company, Certified Public Accountants, P.C. (6/19/2008)
• Bloom & Co., LLP (12/18/2007)
• Blue & Co., LLC (9/24/2007)
• Bobbitt, Pittenger & Company, P.A. (10/27/2005)
• Bobbitt, Pittenger & Company, P.A. (5/21/2008)
• Bober, Markey, Fedorovich & Company (11/30/2005)
• Bongiovanni & Associates, CPA's (11/30/2006)
  
• Borland, Benefield, Crawford & Webster, CPA's, P.C. (10/27/2005)
• Boulay, Heutmaker, Zibell & Co. P.L.L.P. (7/16/2007)
• BP Audit Group CPAs and Consultants, PLLC (7/25/2005)
• Brad A. Kinder, CPA (7/25/2005)
• Brad A. Kinder, CPA (5/21/2008)
• Brady, Martz & Associates, P.C. (7/16/2007)
• Braverman International, P.C. (3/9/2006)
• Braverman International, P.C. (3/20/2008)
• Breard & Associates, Inc. Certified Public Accountants (10/26/2006)
• Briggs, Bunting & Dougherty, LLP (11/30/2006)
• Briggs, Bunting & Dougherty, LLP (11/21/2008)
• Brightman Almagor Zohar & Co. (Israel) (11/21/2008)
• Brimmer, Burek, Keelan LLP (4/19/2007)
• Briscoe, Burke & Grigsby LLP (7/16/2007)
• Brock and Company, CPAs, P.C. (4/6/2006)
• Broussard, Poche′, Lewis & Breaux, L.L.P. (7/13/2006)
• Brown, Armstrong, Paulden, McCown, Hill, Starbuck & Keeter Accountancy Corporation (10/26/2006)
• Brown & Brown, LLP (8/15/2006)
• Brown, Edwards & Company, L.L.P. (10/27/2005)
• Brown, Edwards & Company, L.L.P. (9/30/2008)
• Brown Smith Wallace, L.L.C. (10/26/2006)
• Buckno Lisicky & Company (1/25/2007)
  
• Burnham & Schumm, P.C. (12/15/20005) (expanded to disclose certain quality control criticisms**)
• Burnham & Schumm, P.C. (10/23/2008)
• Burr, Pilger & Mayer, LLP (6/19/2008)
• Burton McCumber & Cortez, L.L.P. (11/30/2005)
• Burton McCumber & Cortez, L.L.P. (5/21/2008)

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• Cacciamatta Accountancy Corporation (9/24/2007)
• Carlin, Charron & Rosen, LLP (4/19/2007)
• Carr, Riggs & Ingram, L.L.C. (10/26/2006)
• Carson & Co, LLC (6/8/2006)
• Carson & Co, LLC (5/21/2008)
• Carter & Balsam, P.C. (3/20/2008)
• Carter & Company, Certified Public Accountants, LLC (10/27/2005) (expanded to disclose certain quality control criticisms**)
• Carter, Cartier, Melby & Guarino, C.P.A.'s, P.A. (7/25/2005)
• Carver Moquist & O'Connor, LLC (12/18/2007)
• Castaing, Hussey & Lolan, LLC (10/26/2006)
• Causey Demgen & Moore Inc. (2/2/2006)
• Causey Demgen & Moore Inc. (12/22/2008)
• Causon & Westhoff, CPA's P.C. (3/9/2006)
• CF & CO., L.L.P. (9/28/2005)
• Chaifetz & Schreiber, CPA, P.C. (8/29/2005)
• Chapman, Hext & Co., P.C. (11/6/2007)
• Cherry, Bekaert & Holland, L.L.P. (9/24/2007)
• Chisholm, Bierwolf & Nilson, LLC (7/25/2005)
• Christopher, Smith, Leonard, Bristow & Stanell, P.A. (5/11/2006)
• Christopher, Smith, Leonard, Bristow & Stanell, P.A. (2/28/2008)
• Ciuni & Panichi, Inc. Certified Public Accountants (3/14/2007)
• Clancy and Co., P.L.L.C. (3/9/2006)
• Clark, Schaefer, Hackett & Co. (10/26/2006)
• Clifford H. Moore & Company (2/2/2006)
• Clifton D. Bodiford, CPA (3/9/2006)
• Clifton D. Bodiford, CPA (6/19/2008)
• Clifton Gunderson LLP (3/20/2008)
• Clyde Bailey, P.C. (1/21/2005)
• Clyde D. Thomas & Company, P.C. (8/29/2005)
• Cobitz VandenBerg and Fennessy (3/9/2006)
• Cohen Fund Audit Services, Ltd. (2/28/2008)
• Cohen McCurdy Ltd. (6/23/2005)
• Cole & Reed, P.C. (3/9/2006)
• Cole & Reed, P.C. (10/23/2008)
• Coleman & Williams, Ltd. (1/25/2007)
• Collins Barrow Calgary LLP (Canada) (4/19/2007)
• Comiskey & Company, Professional Corporation (6/14/2007)
• Comiskey & Company, Professional Corporation (9/30/2008)
• Conner & Associates, P.C. (12/18/2007)
• Corbin & Company, LLP (4/6/2006)
• Cordovano and Honeck, P.C. (4/6/2006)
• Cornick Garber & Sandler, LLP (6/8/2006)
• Cornick Garber & Sandler, LLP (9/30/2008)
• Cornwell, Jackson & Co., P.C. (2/28/2008)
• Coulter & Justus, P.C. (12/15/2005)
• Coulter & Justus, P.C. (6/19/2008)
• Cowan Gunteski & Company P.A (6/8/2006)
• Cowan Gunteski & Company P.A (7/31/2008)
• Craine, Thompson & Jones, P.C. (3/9/2006)
• Craine, Thompson & Jones, P.C. (3/20/2008)
• Creedle, Jones, & Alga, P.C. (10/26/2006)
• Cross, Fernandez & Riley, LLP (3/20/2008)
• Crowe Chizek and Company LLC (1/19/2006)
• Crowe Chizek and Company LLC (11/30/2006)
  
• Crowe Chizek and Company LLC (9/24/2007)
• Crowe Chizek and Company LLC (6/27/2008)

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• D’Arcangelo & Co., LLP (2/2/2006)
• D’Arcangelo & Co., LLP (9/4/2008)
• Dale Matheson Carr-Hilton Labonte, Chartered Accountants (Canada) (9/24/2007)
• Dannible & McKee, LLP (5/11/2006)
• Dannible & McKee, LLP (10/23/2008)
• Danziger & Hochman (Canada) (11/21/2008)
• Daszkal Bolton LLP (2/28/2008)
• Davidson & Company LLP (Canada) (6/14/2007)
• Davie Kaplan Chapman & Braverman, P.C. (7/16/2007)
• Davis Accounting Group P.C. (4/24/2008)
• Davis, Kinard & Co., P.C. (5/11/2006)
• Davis, Monk & Company (9/4/2008)
• De Leon & Company, P.A. (12/15/2005)
• De Leon & Company, P.A. (9/4/2008)
• De Meo, Young, McGrath & Company, P.A., Certified Public Accountants and Consultants (3/9/2006)
• DeCoria, Maichel & Teague P.S. (4/19/2007)
• DeJoy, Knauf and Blood, RLLP (4/19/2007)
• Deloitte Auditores y Consultores Limitada (Chile) (12/22/2008)
• Deloitte & Co. S.R.L. (Argentina) (10/23/2008)
  
• Deloitte & Touche (Bermuda) (9/30/2008)
  
• Deloitte & Touche LLP (8/26/2004)
• Deloitte & Touche LLP (10/6/2005)
• Deloitte & Touche LLP (11/30/2006)
  
• Deloitte & Touche LLP (6/14/2007)
  
• Deloitte & Touche LLP (5/19/2008)
  
• Demetrius & Company, L.L.C. (5/21/2008)
  
• DiRocco & Company, CPA, PA (7/25/2005) (expanded to disclose certain quality control criticisms**)
• Divine, Scherzer & Brody, Ltd. (12/15/2005)
• Dixon Hughes PLLC (10/23/2008)
• Donahue Associates LLC (12/18/2007)
• Drakeford & Drakeford, LLC (3/9/2006) (expanded to disclose certain quality control criticisms**)
• Dudley, Hopton-Jones, Sims & Freeman, PLLP (1/21/2005)
• Dudley, Hopton-Jones, Sims & Freeman, PLLP (2/28/2008)
• Dunn Creswell Sparks Smith Horne & Downing, PLLC (12/15/2005)
• Durland & Company, CPAs, P.A. (3/9/2006)
• Dworken, Hillman, LaMorte & Sterczala, P.C. (3/9/2006)

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• E. Randall Gruber, CPA, PC (7/13/2006)
• Earl M. Cohen, C.P.A., P.A. (8/29/2005)
• Earl M. Cohen, C.P.A., P.A. (11/21/2008)
• Edwards Sauer & Owens (7/13/2006)
• Ehrhardt, Keefe, Steiner & Hottman, P.C. (5/21/2008)
• Eide Bailly LLP (2/28/2008)
• Eisner & Lubin LLP (2/2/2006)
• Eisner & Lubin LLP (3/20/2008)
• Eisner LLP (2/2/2006)
• Eisner LLP (6/19/2008)
• Elliott Davis, LLC (2/28/2008)
• Ernst & Young (India) (9/30/2008)
• Ernst & Young (Taiwan, R.O.C.) (6/19/2008)
• Ernst & Young LLP (8/26/2004)
• Ernst & Young LLP (11/17/2005)
• Ernst & Young LLP (1/11/2007)
• Ernst & Young LLP (5/2/2007)
• Ernst & Young LLP (4/29/2008)
• Ernst & Young Ltd. (Bermuda) (6/19/2008)
• Ernst & Young Servicios Profesionales de Auditoría y Asesorías Limitada (Chile) (9/30/2008)
• Epstein, Weber & Conover, P.L.C. (10/27/2005) (expanded to disclose certain quality control criticisms**)

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• Faircloth & Associates, P.A. (3/9/2006)
• Farber, Hass, Hurley, McEwen LLP (12/18/2007)
• Farmer, Fuqua & Huff, P.C. (10/26/2006)
• Ferlita, Walsh & Gonzalez, P.A. (8/29/2005)
• Fiondella, Milone & LaSaracina LLP (6/14/2007)
• Fischer Cunnane & Associates Ltd. (6/14/2007)
• Fitts, Roberts & Co., P.C. (11/30/2005)
• Fitts, Roberts & Co., P.C. (11/13/2008)
• Fitzgerald, Snyder & Co., P.C. (10/27/2005)
• Fitzgerald, Snyder & Co., P.C. (9/30/2008)
• Fontanella and Babitts CPAs (2/2/2006) (expanded to disclose certain quality control criticisms**)
• Fontanella and Babitts CPAs (5/21/2008)
• Forman Conklin Doherty & Farrar, P.C. (11/6/2007)
• Francis & Company CPAs (5/11/2006) (expanded to disclose certain quality control criticisms**)
• Frank L. Sassetti & Co. (6/8/2006)
• Frank L. Sassetti & Co. (11/26/2008)
• Frazier & Deeter, LLC (3/20/2008)
• Freed Maxick & Battaglia, CPAs, P.C. (3/14/2007)
  
• Freedman & Goldberg, C.P.A.'s, P. C. (11/30/2006)
  
• Freeman, Buczyner & Gero, Certified Public Accountants (6/23/2005)
• Friedman LLP (11/21/2008)

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• Gaines & Company, Inc. (11/21/2008)
• Galaz, Yamazaki, Ruiz Urquiza, S.C. (Mexico) (6/19/2008)
• Gallogly, Fernandez & Riley, LLP (6/23/2005)
• Gary Skibicki C.P.A. P.C.(10/26/2006) (expanded to disclose certain quality control criticisms**)
• Gately & Associates, LLC (3/9/2006) (expanded to disclose certain quality control criticisms**)
• Gelfond Hochstadt Pangburn, P.C. (2/9/2005)
• George Brenner, CPA, A Professional Corporation (11/30/2005) (expanded to disclose certain quality control criticisms**)
• George Johnson, & Company, P.C. (3/20/2008)
• George Stewart, CPA (7/13/2006)(expanded to disclose certain quality control criticisms**)
• George Stewart, CPA (9/30/2008)
• Gibbons & Kawash, A.C. (10/27/2005)
• Gifford, Hillegass & Ingwersen, LLP (11/30/2006)
  
• Goff Backa Alfera & Company, LLC (2/2/2006)
• Goldstein Golub Kessler LLP (5/21/2008)
• Goldstein, Lewin & Company, P.A. (11/30/2005)
• Goldstein, Lewin & Company, P.A. (11/13/2008)
• Goodman & Company, L.L.P. (4/19/2007)
• Gordon, Hughes & Banks, LLP (6/14/2007)
• Grant Thornton LLP (1/19/2006)
• Grant Thornton LLP (11/30/2006)
  
• Grant Thornton LLP (6/28/2007)
• Grant Thornton LLP (4/4/2008)
• Grassi & Co., Certified Public Accountants, P.C. (4/6/2006) (expanded to disclose certain quality control criticisms**)
• Gray, Gray & Gray, LLP (9/24/2007)
• Greenberg & Company, L.L.C. (11/30/2005)
• Greenberg & Company, L.L.C. (11/26/2008)
• Gregory & Associates, LLC (6/19/2008)
• Gregory, Sharer & Stuart, P.A. (11/30/2005)
• Gregory, Sharer & Stuart, P.A. (4/24/2008)
• Grobstein, Horwath & Company LLP (9/24/2007)
• Gumbiner Savett Inc. (2/2/2006)
• Gumbiner Savett Inc. Certified Public Accountants & Business Advisors (2/28/2008)

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• Hacker, Johnson & Smith, P.A. (3/9/2006)
• Hacker, Johnson & Smith, P.A. (3/20/2008)
• Haefele, Flanagan & Co., P.C. (4/6/2006)
• Haefele, Flanagan & Co., P.C. (7/31/2008)
• Hall, Kistler & Company LLP (10/26/2006)
• Ham, Langston & Brezina, L.L.P. (6/14/2007)
• Ham, Langston & Brezina, L.L.P. (11/21/2008)
• Hancock, Askew & Co., LLP (2/2/2006)
• Hancock, Askew & Co., LLP (3/20/2008)
• The Hanke Group, P.C. (11/30/2005)
• Hannis T. Bourgeois, LLP (3/9/2006)
• Hansen, Barnett & Maxwell, P.C. (6/19/2008)
• Harold J. Nicholson, Chartered (1/25/2007)
• Hartman Leito & Bolt, LLP (12/18/2007)
• Haskell & White LLP (7/25/2005)
• Haskell & White LLP (12/18/2007)
• Hausser + Taylor LLC (12/18/2007)
• Hawkins Accounting (11/6/2007)
• Hay & Watson (Canada) (4/19/2007)
• Hays & Company LLP (10/26/2006)
• Hazlett, Lewis & Bieter, PLLC (8/15/2006)
• Heard, McElroy & Vestal, L.L.P. (2/2/2006)
• Heard, McElroy & Vestal, L.L.P. (7/31/2008)
• Hein & Associates LLP (11/6/2007)
• Hein & Associates LLP (12/22/2008)
• Helin, Donovan, Trubee and Wilkinson, LLP (7/13/2006)
• Henderson Hutcherson & McCullough, PLLC (11/30/2005)
• Henderson Hutcherson & McCullough, PLLC (3/20/2008)
• Henjes, Conner & Williams, P.C. (11/30/2006)
  
• Henry & Peters, P.C. (4/6/2006)
• Hill, Taylor LLC (9/28/2005)
• HJ & Associates, LLC (10/26/2006)
• Hobe & Lucas, Certified Public Accountants, Inc. (2/2/2006)
• Hoberman, Miller, Goldstein & Lesser, CPAs, P.C. (11/30/2005)
• Hogan & Slovacek, A Professional Corporation (12/15/2005)
• Holtz Rubenstein Reminick LLP (7/31/2008)
• Horne LLP (11/6/2007)
• Horowitz & Ullmann, Certified Public Accountants, P.C. (11/30/2005)
• Horowitz & Ullmann, Certified Public Accountants, P.C. (9/30/2008)
• Horwath Velez & Co., PSC (10/26/2006)
• Hoyman, Dobson & Company, P.A. (2/28/2008)
• Hugh Scott, P.C. (11/6/2007)
• Hutchinson and Bloodgood LLP (11/30/2006)
• Hutchinson and Bloodgood LLP (11/26/2008)

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• Imowitz, Koenig & Co., LLP (7/16/2007)
• Insero, Kasperski, Ciaccia & Co., P.C. (12/15/2005)
• Insero & Company CPAs, P.C. (9/4/2008)
• Ireland San Filippo, LLP (9/30/2008)
• Iron Duke Corporation (11/30/2005)
• IWA Financial Consulting, L.L.C. (8/29/2005)

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• J.D. Cloud & Co. L.L.P. (2/2/2006)
• J.D. Cloud & Co. L.L.P. (12/22/2008)
• J.H. Cohn LLP (3/14/2007)
• J. H. Williams & Co., LLP (5/11/2006)
• J.W. Hunt and Company, LLP (9/30/2008)
• James George Somma Certified Public Accountants (11/30/2005)
• James Stafford, Inc. (Canada) (12/20/2006)
• Jaspers + Hall, PC (1/25/2007) (expanded to disclose certain quality control criticisms**)
• Jeffrey S. Gilbert (10/27/2005)
• Jerome Rosenberg, C.P.A., P.C. (2/2/2006) (expanded to disclose certain quality control criticisms**)
• Jerome Rosenberg, C.P.A., P.C. (9/30/2008)
• Jewett, Schwartz, Wolfe & Associates (11/21/2008)
• Joe R. Richardson (5/11/2006)
• John A. Braden & Company, P.C. (12/15/2005)
• John G. McLeod Certified Public Accountant P.C. (7/25/2005)
• John Kinross-Kennedy Certified Public Accountant (12/18/2007)
  
• Johnson Lambert & Co. (12/15/2005)
• Johnson, Miller & Co., C.P.A., P.C. (11/30/2006)
  
• Johnson, Miller & Co., C.P.A., P.C. (9/30/2008)
  
• Jonathon P. Reuben, CPA, An Accountancy Corporation (4/6/2006)
• Jones & Kirkpatrick, P.C. (11/30/2005)
• Jones Simkins, P.C. (1/25/2007)
• Joseph A. Don Angelo (6/23/2005)
• Joseph Decosimo and Company, PLLC (4/19/2007)

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• Kabani & Company Inc. (2/28/2008)
• Kahn Boyd Levychin, LLP (10/27/2005)
• Kaiser, Scherer & Schlegel, PLLC (7/25/2005)
• Kamler, Lewis & Noreman, LLP (6/19/2008)
• Kantor Sewell & Oppenheimer (7/25/2005)
• Kaufman, Rossin & Co., A Professional Association (1/25/2007)
• KBA Group LLP (6/23/2005)
• Keiter, Stephens, Hurst, Gary & Shreaves, P.C. (10/27/2005)
• Keiter, Stephens, Hurst, Gary & Shreaves, P.C. (9/30/2008)
• Kelly & Company, Certified Public Accountant, An Accountancy Corporation (10/27/2005)
• Kelly & Company, Certified Public Accountant, An Accountancy Corporation (11/13/2008)
• Kemp & Company, a Professional Association (8/15/2006)
• Kempisty & Company, Certified Public Accountants, P.C. (11/21/2008)
• Kerber, Eck & Braeckel LLP (12/15/2005)
• Kiesling Associates LLP (5/11/2006)
• Kiesling Associates LLP (11/26/2008)
• Killman, Murrell & Company, P.C. (4/6/2006)
• Killman, Murrell & Company, P.C. (3/20/2008)
• King & Company Certified Public Accountants, P. S. C. (9/28/2005)
• Kingery & Crouse, P.A. (6/19/2008)
• Kirkland, Russ, Murphy & Tapp, P.A. (5/11/2006)
• Kirkland, Russ, Murphy & Tapp, P.A. (10/23/2008)
• Kirkpatrick, Phillips & Miller, Certified Public Accountants, a Professional Corporation (9/28/2005)
• KPMG (Bermuda)(9/30/2008)
• KPMG (New Zealand)(6/19/2008)
• KPMG (Panama) (6/19/2008)
• KPMG LLP (8/26/2004)
• KPMG LLP (9/29/2005)
• KPMG LLP (1/11/2007)
• KPMG LLP (7/26/2007)
• KPMG LLP (8/12/2008)
• KPMG LLP (Canada) (2/22/2007)
• KPMG LLP (Canada) (10/18/2007)
• KPMG LLP (Canada) (9/30/2008)
• Kraft Berger Grill Schwartz Cohen & March LLP (Canada) (4/19/2007)
• KraftCPAs PLLC (4/19/2007)
• Kronick Kalada Berdy & Co., a Professional Corporation (7/13/2006)
• Kyle L. Tingle, CPA, LLC (7/25/2005)

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• L L Bradford & Company, LLC, A Nevada Limited-Liability Company (1/25/2007)
• Lane Gorman Trubitt, L.L.P. a Registered Limited Liability Partnership (4/19/2007)
• Langley, Williams & Company, A Limited Liability Company (8/15/2006) (expanded to disclose certain quality control criticisms**)
• LaPorte, Sehrt, Romig and Hand, a Professional Accounting Corporation (9/24/2007)
• Larry E. Nunn & Associates, Certified Public Accountants, L.L.C. (7/13/2006)
• Larry O'Donnell, CPA, P.C. (6/23/2005) (expanded to disclose certain quality control criticisms**)
• Larry Wolfe, CPA (8/29/2005)
• Larry Wolfe, CPA (2/28/2008)
• LaRue, Corrigan & McCormick, LLP (3/9/2006)
• Lattimore, Black, Morgan & Cain, P.C. (11/30/2006)
  
• Laurence Rothblatt & Company LLP (10/27/2005)(expanded to disclose certain quality control criticisms**)
• Lawrence Scharfman & Company P.C. (9/24/2007)
• Lazar Levine & Felix, LLP (8/29/2005)
• Lazar Levine & Felix LLP (4/24/2008)
• LBB & Associates Ltd., LLP (9/30/2008)
• LDMB Advisors Inc. (Canada) (12/20/2006)
• Lefkowitz Garfinkel Champi & DeRienzo Inc. (6/8/2006)
• Lefkowitz, Garfinkel, Champi & DeRienzo, Inc. (7/31/2008)
• LeGlue & Company, CPAs (A Professional Corporation) (4/6/2006)
• LeMaster & Daniels, P.L.L.C. (11/30/2005)
• LeMaster & Daniels, P.L.L.C. (7/31/2008)
• Lesley, Thomas, Schwarz & Postma, Inc., Certified Public Accountants, A Professional Accountancy Corporation (4/6/2006)
• Lesley, Thomas, Schwarz & Postma, Inc., Certified Public Accountants (7/31/2008)
• Levitz, Zacks and Ciceric, Inc. (9/28/2005)
• LevitZacks, Certified Public Accountants (7/31/2008)
• Lieberman & Associates, P.A. (2/2/2006) (expanded to disclose certain quality control criticisms**)
• Liebman Goldberg & Drogin, LLP (10/27/2005) (expanded to disclose certain quality control criticisms**)
• Lightfoot Guest Moore & Company A Professional Corporation (1/25/2007)
• Linder & Linder (3/9/2006) (expanded to disclose certain quality control criticisms**)
• Link, Murrel & Company (6/14/2007)
• Livingston & Haynes, P.C. (3/9/2006)
• Livingston & Haynes, P.C. (6/19/2008)
• Livingston, Wachtell & Co., L.L.P. (10/27/2005)
• LJ Mosby, P.C. (6/14/2007)
• L J Soldinger Associates, LLC (6/14/2007)
• Louis Plung & Company, LLP (3/9/2006)
• Louis Plung & Company, LLP (10/7/2008)
• Lucas, Horsfall, Murphy & Pindroh, LLP (8/29/2005)
• Lucas, Horsfall, Murphy & Pindroh, LLP (12/18/2007)
• Lumsden & McCormick, LLP (2/2/2006)
• Lumsden & McCormick, LLP (5/21/2008)
• Lurie Besikof Lapidus & Company, LLP (4/19/2007)
• LWBJ, L.L.P. (2/2/2006)
• LWBJ Financial, LLC (3/20/2008)
• Lynch & Howard P.A. (2/2/2006)
• Lynda R. Keeton CPA, LLC (3/9/2006) (expanded to disclose certain quality control criticisms**)

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• M.D. Sassi Company (12/15/2005)
• Macias Gini & O'Connell LLP (4/24/2008)
• Maggart & Associates, P.C. (2/28/2008)
• Mah & Associates, LLP (8/29/2005)
• Mahoney Cohen & Company, CPA, P.C. (5/21/2008)
• Mahoney Sabol & Company, LLP (2/2/2006)
• Mahoney Sabol & Company, LLP (10/7/2008)
• Malin, Bergquist & Company, LLP (9/28/2005)
• Malone & Bailey, PC (8/29/2005)
• Mansperger Patterson & McMullin, P.L.C. (10/27/2005) (expanded to disclose certain quality control criticisms**)
• Mantas, Ohliger, McGary & Quinn, P.C. (7/25/2005)
• Mantyla McReynolds, LLC (9/24/2007)
• Mantyla McReynolds, LLC (7/31/2008)
• Marc Lumer & Company, CPA's An Accountancy Corporation (10/27/2005)
• Marcum & Kliegman LLP (3/9/2006)
• Marcum & Kliegman LLP (4/24/2008)
• Marden, Harrison & Kreuter, Certified Public Accountants, P.C. (8/15/2006)
• Margolies, Fink & Wichrowski (5/11/2006)
• Margolin, Winer & Evens LLP (10/27/2005)
• Margolin, Winer & Evens LLP (7/31/2008)
• Margolis & Company P.C. (7/25/2005)
• Margolis & Company P.C. (11/26/2008)
• Mark Bailey & Company, Ltd. (5/11/2006)
• Mark Bailey & Company, Ltd. (3/20/2008)
• Marks Paneth & Shron LLP (4/6/2006)
• Marks Paneth & Shron LLP (10/7/2008)
• Marmann & Associates, P.C. (11/6/2007)
• Mason Russell West, LLC (4/6/2006) (expanded to disclose certain quality control criticisms**)
• Massella & Associates, CPA, PLLC (1/25/2007)
• Mauldin & Jenkins Certified Public Accountants, LLC (11/30/2006)
  
• Mayer Hoffman McCann P.C. (8/29/2005)
• Mayer Hoffman McCann P.C. (12/22/2008)
• Mazars L.L.P. (8/29/2005)
• McBride Shopa & Company, P.A. (6/14/2007)
• McCarney Greenwood LLP (Canada) (9/30/2008)
• McClain & Company, LC (8/29/2005)
• McConnell & Jones, L.L.P. (2/28/2008)
• McCrory & McDowell, LLC (4/19/2007)
• McElroy, Quirk & Burch (A Professional Corporation)(10/27/2005)
• McGladrey & Pullen, LLP (11/30/2005)
• McGladrey & Pullen, LLP (11/30/2006)
• McGladrey & Pullen, LLP (6/14/2007)
• McGladrey & Pullen, LLP (4/29/2008)
• McGovern, Hurley, Cunningham, LLP (Canada) (4/19/2007)
• McGrail Merkel Quinn and Associates (4/6/2006)
• McKennon, Wilson & Morgan LLP (2/2/2006) (expanded to disclose certain quality control criticisms**)
• McKonly & Asbury, LLP (11/30/2005)
• McNair, McLemore, Middlebrooks & Co., LLP (11/6/2007)
• McSoley McCoy & Co. (11/30/2005)
• McSoley McCoy & Co. (6/19/2008)
• Meaden & Moore, Ltd. (2/2/2006)
• Meara, King & Co., P.C. (2/2/2006)
• Melby & Guarino, C.P.A.'s, P.A. (12/18/2007)
• Melton & Melton, L.L.P. (10/26/2006)
• Mendoza Berger & Company, L.L.P. (7/31/2008)
• Mengel, Metzger, Barr & Co. LLP (3/9/2006) (expanded to disclose certain quality control criticisms**)
• Mengel, Metzger, Barr & Co. LLP (9/30/2008)
• Mercadien, P.C. (3/20/2008)
• Meyers Norris Penny LLP (Canada) (11/21/2008)
• Meyler & Company, LLC (4/24/2008)
• MGB Partners LLP (7/16/2007)
• Michael F. Albanese CPA (9/30/2008)
• Michael F. Cronin, CPA (3/9/2006)
• Michael F. Cronin, CPA (5/21/2008)
• Michael R. Ferraro CPA (4/6/2006) (expanded to disclose certain quality control criticisms**)
• Michael T. Studer, C.P.A., P.C. (3/9/2006) (expanded to disclose certain quality control criticisms**)
• Michael Trokey & Company, P.C. (6/14/2007)
• Miller, Ellin & Company, LLP (10/23/2008)
• Miller and McCollom, CPAs (6/23/2005)
• Miller Ray Houser & Stewart LLP (7/13/2006)
• Miller Wachman LLP (11/30/2005) (expanded to disclose certain quality control criticisms**)
• Mintz & Partners LLP (Canada) (6/14/2007)
• Mir, Fox & Rodriguez, P.C. (10/26/2006)
• Mitchell & Titus, LLP (6/19/2008)
• Mitchell, Wiggins & Company, L.L.P. (10/27/2005)
• Moe O'Shaughnessy & Associates, P.S. (2/2/2006)
• Moe O'Shaughnessy & Associates, P.S. (7/31/2008)
• Moen and Company (Canada) (6/14/2007)
• Mohler, Nixon & Williams Accountancy Corporation (1/25/2007)
• Monroe Shine & Co., Inc. (12/15/2005)
• Moody, Famiglietti & Andronico, LLP (7/16/2007)
• Moore & Associates, Chartered (10/27/2005)
• Moore & Associates, Chartered (10/23/2008)
• Moore Stephens, P.C. (11/30/2005)
• Moore Stephens Frost, PLC (1/21/2005)
• Moore Stephens Frost, PLC (11/6/2007)
• Moore Stephens Hays LLP (11/6/2007)
• Moore Stephens Lovelace, P.A. (1/25/2007)
• Moore Stephens Tiller LLC (4/24/2008)
• Moore Stephens Wurth Frazer and Torbet, LLP (5/21/2008)
• Morgan & Company (Canada) (7/16/2007)
• Morison Cogen LLP (2/28/2008)
• Morris, Davis & Chan, LLP (7/13/2006)
• Morrison, Brown, Argiz, & Farra, LLP (12/18/2007)
• Moss Adams LLP (6/19/2008)
• Most & Company, LLP (8/29/2005)
• Mountjoy & Bressler LLP (6/8/2006)
• Mountjoy & Bressler LLP (11/21/2008)
• Murrell, Hall, McIntosh & Co., PLLP (11/30/2006)

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• Nation Smith Hermes Diamond Accountants & Consultants A Professional Corporation (9/28/2005)
• Neff & Ricci LLP (6/8/2006)
• Nichols, Cauley & Associates, LLC (8/15/2006)
• Nichols, Cauley & Associates, LLC (5/21/2008)
• Nicholson & Olson LLP (12/15/2005)
• Novogradac & Company LLP (9/24/2007)
• Nussbaum Yates & Wolpow, Certified Public Accountants, P.C. (7/25/2005)
• Nussbaum Yates Berg Klein & Wolpow, LLP (11/13/2008)

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• Odenberg, Ullakko, Muranishi & Co. LLP (1/25/2007)
• Olsen Thielen & Co., Ltd. (12/15/2005)
• Osburn, Henning & Company, C.P.A.'s, Professional Association (3/9/2006)
• Ostrow Reisin Berk and Abrams Ltd (3/9/2006)

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• Packer, Thomas & Co. (7/13/2006)
• Padgett, Stratemann & Co., L.L.P. (11/30/2006)
  
• Pannell Kerr Foster PC (3/14/2007)
• Pannell Kerr Forster of Texas, P.C. (7/16/2007)
• Parent, McLaughlin & Nangle Certified Public Accountants, Inc. (2/2/2006)
• Parent, McLaughlin & Nangle Certified Public Accountants, Inc. (6/19/2008)
• Parente Randolph, LLC (1/25/2007)
• Paritz & Company, P.A. (12/15/2005)
• Pattillo, Brown & Hill, L.L.P. (11/30/2006)
  
• Payne Falkner Smith & Jones, P.C. (12/15/2005)
• Pender Newkirk & Company LLP (6/14/2007)
• Pender Newkirk & Company LLP (11/21/2008)
• Perrella & Associates, P.A. (4/6/2006) (expanded to disclose certain quality control criticisms**)
• Perrella & Associates, P.A. (7/31/2008)
• Perry-Smith LLP (3/14/2007)
• Pershing Yoakley & Associates, P.C. (4/24/2008)
• Peter C. Cosmas Co., CPA (8/29/2005)
• Peter C. Cosmas Co., CPA (6/19/2008)
• Peterson & Co., LLP (3/9/2006)
• Peterson Sullivan P.L.L.C. (9/30/2008)
• Philip H. Salchli Certified Public Accountant (10/26/2006)
• Philip Vogel & Co., P.C. (7/13/2006)
• Philip Vogel & Co., P.C. (9/4/2008)
• Piercy Bowler Taylor & Kern Certified Public Accountants (1/25/2007)
• Piercy Bowler Taylor & Kern Certified Public Accountants (12/22/2008)
• Pisenti & Brinker LLP (6/8/2006)
• Pistrelli, Henry Martin y Asociados S.R.L. (Argentina) (9/30/2008)
• PKF, Certified Public Accountants, A Professional Corporation (California) (11/6/2007)
• PKF, Certified Public Accountants, A Professional Corporation (New York) (12/18/2007)
• PKF Witt Mares, PLC (12/15/2005)
• PKF Witt Mares, PLC (11/13/2008)
• Plante & Moran, PLLC (3/14/2007)
• Pohl, McNabola, Berg & Company, LLP (6/14/2007)
• Porter Keadle Moore, LLP (1/25/2007)
• Pratt-Thomas, Gumb & Co., P.A. (2/28/2008)
• Prescott Chatellier Fontaine & Wilkinson, LLP (11/30/2005)
• Pressman Ciocca Smith LLP (10/27/2005)
• Pressman Ciocca Smith LLP (5/21/2008)
• Price Waterhouse & Co. S.R.L. (Argentina) (11/21/2008)
• PricewaterhouseCoopers (Bermuda) (6/19/2008)
• PricewaterhouseCoopers (Taiwan, R.O.C.) (9/30/2008)
• PricewaterhouseCoopers LLP (8/26/2004)
• PricewaterhouseCoopers LLP (11/17/2005)
• PricewaterhouseCoopers LLP (12/14/2006)
• PricewaterhouseCoopers LLP (10/18/2007)
• PricewaterhouseCoopers LLP (6/27/2008)
• PricewaterhouseCoopers LLP(United Kingdom) (9/30/2008)
• Pritchett, Siler & Hardy, P.C. (4/24/2008)
• PS Stephenson & Co., P.C. (7/31/2008)
• Pugh & Company, P.C. (11/30/2006)
• Pustorino, Puglisi & Co., LLP (6/14/2007)
• Putman & Hancock, CPA’s (3/9/2006)

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• Quick & McFarlin, P.C. (10/27/2005)
• Quick & McFarlin, P.C. (11/13/2008)

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• R.A. Fredericks & Co LLP (6/23/2005)
• Rachlin Cohen & Holtz, LLP (9/24/2007)
• Radin, Glass & Co. CPA, LLP (1/25/2007)
• Raich Ende Malter & Co., LLP (9/30/2008)
• Raimondo Pettit Group (9/28/2005)
• Raimondo Pettit Group (10/23/2008)
• Ramirez International Financial & Accounting Services, Inc. (2/9/2005)
• Ramirez International Financial & Accounting Services, Inc. (12/18/2007)
• Randall N. Drake CPA, PA (10/7/2008)
• Randolph Scott & Company Certified Public Accountants, Inc. (2/11/2005) (expanded to disclose certain quality control criticisms**)
• Rayburn, Bates & Fitzgerald, P.C. (11/6/2007)
• Raymond Chabot Grant Thornton L.L.P. (Canada) (9/30/2008)
• REDW Business & Financial Resources, LLC (3/20/2008)
• Rehmann Accounting LLC (11/6/2007)
• Reilly, Penner & Benton, LLP (4/6/2006)
• Reuben E. Price & Co. Public Accountancy Corp. (7/25/2005)
• Rex Meighen & Company, LLP (3/9/2006)
• Reznick Group, P.C. (4/19/2007)
• Richard L. Brown & Company, P.A (2/9/2005)
• Richey, May & Co., LLP (9/28/2005)
• Richey, May & Co., LLP (5/21/2008)
• R.J. Clark & Associates, Inc. (10/27/2005)
• Robert G. Jeffrey, C.P.A. (8/29/2005)
• Robert N. Clemons, CPA, P.A. (9/28/2005)
• Robnett & Company, LP (4/19/2007)
• Rodefer Moss & Co., P.L.L.C. (2/2/2006)
• Ronald R. Chadwick, P.C. (4/6/2006)
• Rose, Snyder & Jacobs, A Corporation of Certified Public Accountants (4/24/2008)
• Rosen Seymour Shapss Martin & Company, LLP (2/3/2006)
• Rosenberg Rich Baker Berman, P.A. (6/19/2008)
• Rotenberg & Company, LLP (4/24/2008)
• Rotenberg Meril Solomon Bertiger & Guttilla, P.C. (11/30/2005)
• Rotenberg Meril Solomon Bertiger & Guttilla, P.C. (11/21/2008)
• Roth Murphy Sanford L.L.P. (10/26/2006)
• Rothstein, Kass & Company, P.C. (11/21/2008)
• Rowbotham & Company LLP (4/6/2006) (expanded to disclose certain quality control criticisms**)
• Rowles & Company, LLP (3/14/2007)
• Roy G. Hale, Certified Public Accountant (3/14/2007)
• RubinBrown LLP (1/25/2007)
• Rubino & McGeehin, Chartered (7/25/2005)
• Russell & Atkins, P.L.C. (7/25/2005) (expanded to disclose certain quality control criticisms**)
• Russell Bedford Stefanou Mirchandani LLP (2/28/2008)
• Russell, Brier & Co. LLP (10/27/2005)
• Russell, Brier & Co. LLP (5/21/2008)

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• S.B. Hoover & Company, L.L.P. (3/9/2006)
• S.E. Clark & Company, P.C. (2/2/2006)
• S.R. Snodgrass A.C. (11/30/2006)
• S.W. Hatfield, CPA (9/28/2005)(expanded to disclose certain quality control criticisms**)
• S.W. Hatfield, CPA (11/21/2008)
• Salberg & Company, P.A. (6/23/2005)
• Salberg & Company, P.A. (2/28/2008)
• Sallmann, Yang & Alameda, An Accountancy Corporation (4/6/2006)
• Sanville & Company (6/14/2007)
• Sarna & Company, Certified Public Accountants (6/23/2005)
• Sarna & Company, Certified Public Accountants (2/28/2008)
• Sartain Fischbein & Co. (5/11/2006)
• Sartain Fischbein & Co. (11/13/2008)
• Saslow, Lufkin & Buggy, LLP, (2/9/2005)
• Scharf Pera & Co. PLLC (6/8/2006)
• Schauer Taylor Cox Vise Morgan & Fowler, P.C. (2/2/2006)
• Schauer, Taylor, Cox & Edwards, P.C. (3/20/2008)
• Schechter, Dokken, Kanter, Andrews & Selcer, Ltd. (5/11/2006)
• Schneider & Associates LLP (11/30/2005)
• Schneider Downs & Co., Inc. (9/28/2005)
• The Schonbraun McCann Group LLP (7/31/2008)
• Schoonover Boyer Gettman & Associates, Inc. (2/2/2006)
• Schoonover Boyer Gettman & Associates, Inc. (12/22/2008)
• Schumacher & Associates, Inc. (8/29/2005)
• Schumacher & Associates, Inc. (4/24/2008)
• Schwartz & Hofflich, LLP (6/14/2007)
• Schwartz Levitsky Feldman LLP (Canada) (4/19/2007)
• Scott, Bankhead & Co. (7/16/2007)
• Scott McElveen, L.L.P. (11/30/2005)
• Scott McElveen, L.L.P. (5/21/2008)
• Seber Tans Dillenbeck Howard & Craft, PLC (9/28/2005)
• Seligson & Giannattasio, LLP (5/11/2006)
• Seligson & Giannattasio, LLP (11/21/2008)
• Semple & Cooper, L.L.P. (7/16/2007)
• SF Partnership, LLP, Chartered Accountants (Canada) (11/21/2008)
• Shapley, Shapley & Moorhead, C.P.A.'s, P.C. (7/13/2006) (expanded to disclose certain quality control criticisms**)
• Shatswell, MacLeod & Company, P.C. (2/28/2008)
• Shearer, Taylor & Co., P.A. (7/16/2007)
• Shelley International CPA (11/30/2006)
• Sherb & Co., LLP (6/14/2007)
• Simontacchi & Company, LLP (12/15/2005)
• Simontacchi & Company, LLP (6/19/2008)
• Singer Lewak Greenbaum & Goldstein LLP (9/30/2008)
• Smith, Carney & Co., P.C. (2/2/2006)
• Smith, Carney & Co., P.C. (10/23/2008)
• Smith and Howard, P.C. (11/6/2007)
• Smith Elliott Kearns & Company, LLC (3/14/2007)
• Smolin, Lupin & Co., L.L.C. (11/6/2007)
• Snead and Williams, P.L.L.C. (8/29/2005)
• Snead and Williams, P.L.L.C. (5/21/2008)
• Snyder & Haller, P.C. (3/9/2006)
• Sobel & Co., LLC, Certified Public Accountants (7/25/2005)
• Sobel & Co., LLC, Certified Public Accountants (10/7/2008)
• Somerset CPAs, P.C. (2/2/2006)
• Spector and Wong, LLP (2/2/2006) (expanded to disclose certain quality control criticisms**)
• Spector and Wong, LLP (10/23/2008)
• Spicer Jeffries LLP (10/27/2005)
• Spicer Jeffries LLP (11/13/2008)
• Sprouse & Anderson, L.L.P. (4/6/2006)
• Squar, Milner, Miranda and Williamson, Certified Public Accountants, LLP (1/25/2007)
• Squire & Company, PC (7/25/2005)
• Squire & Company, PC (2/28/2008)
• SS&G Financial Services, Inc. (6/8/2006)
• SS&G Financial Services, Inc. (5/21/2008)
• Staples, Larkin and Associates, LLP (7/25/2005)
• Stark Winter Schenkein & Co., LLP (12/22/2008)
• Steakley, Gilbert & Morgan, P.C. (8/29/2005) (expanded to disclose certain quality control criticisms**)
• Stegman & Company Professional Association (10/26/2006)
• Stephenson & Trlicek, P.C. (5/11/2006)
• Stevens, Powell & Company, P.A. (11/30/2005)
• Stevens, Powell & Company, P.A. (5/21/2008)
• Stockton Bates, LLP (10/27/2005)
• Stockton Bates, LLP (12/22/2008)
• Stonefield Josephson, Inc., Certified Public Accountants (3/14/2007)
• Stovall, Grandey & Allen, LLP (2/28/2008)
• Stovall, Grandey, & Whatley, LLP (8/29/2005)
• Stowe & Degon CPA’s (6/8/2006)
• Stowe & Degon CPA’s (10/7/2008)
• Sullivan Bille, P.C. (5/11/2006)
• Sullivan Bille, P.C. (7/31/2008)
• Summers, Spencer & Callison, CPAs, Chartered (10/25/2005)
• Sutton Frost Cary LLP (5/11/2006)
• Sutton Robinson Freeman & Co., P.C. (7/13/2006)
• Sutton Robinson Freeman & Co., P.C. (7/31/2008)
• Swalm & Associates P.C. (8/15/2006)
• Sweeney Gates & Co. (6/8/2006)
• Swenson Advisors, LLP (3/14/2007)
• Symonds, Evans & Company, P.C. (3/9/2006)
• Symonds, Evans & Company, P.C. (4/24/2008)

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• T. E. Lott and Company, A Professional Association (7/16/2007)
• Tait, Weller & Baker LLP (9/24/2007)
• Tait, Weller & Baker, LLP (6/10/2008)
• Tait, Weller & Baker, LLP (11/26/2008)
• Tamas B. Revai, CPA (6/23/2005)
• Tanner LC (1/25/2007)
• Tardino Tocci & Goldstein LLP (2/2/2006)
• Tauber & Balser, P.C. (7/16/2007)
• Tedder, James, Worden & Associates, P.A. (7/16/2007)
• Telford Sadovnick, P.L.L.C. (4/6/2006) (expanded to disclose certain quality control criticisms**)
• Thigpen, Jones, Seaton & Co., P.C. (5/11/2006)
• Thigpen, Jones, Seaton & Co., P.C. (9/4/2008)
• Thomas Bauman, C.P.A. (6/19/2008)
• Thomas Leger & Co., L.L.P. (1/25/2007)
• Thomas W. Klash, Certified Public Accountant (7/25/2005)
• Thomas W. Klash, Certified Public Accountant (9/4/2008)
• Thompson Dunavant PLC (3/14/2007)
• Thompson, Greenspon & Co., P.C. (9/28/2005)
• Thompson, Greenspon & Co., P.C. (2/28/2008)
• Timothy L. Steers, Certified Public Accountant, LLC (2/2/2006) (expanded to disclose certain quality control criticisms**)
• Timpson Garcia LLP (5/11/2006) (expanded to disclose certain quality control criticisms**)
• Todman & Co., C.P.A., P.C. (8/29/2005)
• Todman & Co., C.P.A., P.C. (9/4/2008)
• Traci J Anderson (4/24/2008)
• Travis, Wolff & Company, L.L.P. (10/26/2006)
• Travis, Wolff & Company, L.L.P. (9/4/2008)
• Trice Geary & Myers LLC (12/15/2005)
• Trien Rosenberg Rosenberg Weinberg Ciullo & Fazzari LLP (4/24/2008)
• Tschopp, Whitcomb & Orr, P.A. (12/18/2007)
• Tullius Taylor Sartain & Sartain LLP (11/6/2007)
• Turlington and Company, L.L.P. (12/22/2008)
• Turner, Jones & Company, P.L.L.C. (5/11/2006)
• Turner, Stone & Company, LLP (7/25/2005)
• Turner, Stone & Company, L.L.P. (12/18/2007)

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• UHY Mann Frankfort Stein & Lipp CPAs, LLP (8/29/2005)

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• Vasquez & Company LLP (3/9/2006)
• Vasquez & Company LLP (10/7/2008)
• Vavrinek, Trine, Day & Co., LLP (9/24/2007)
• Vavrinek, Trine, Day & Co., LLP (12/22/2008)
• VB&T Certified Public Accountants, PLLC (12/18/2007)
• Vellmer & Chang Chartered Accountants (Canada) (11/21/2008)
• Velma Butler & Company, Ltd. (9/24/2007)
• Vestal & Wiler, C.P.A.'s, P.A. (10/7/2008)
• Vincent P. Argy, CPA (11/6/2007)
• Virchow, Krause & Company, LLP (6/14/2007)
• Vitale, Caturano & Company, Ltd. (2/2/2006)
• Vitale, Caturano & Company, Ltd. (4/24/2008)

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• Walden Certified Public Accountant, P.A. (11/30/2005) (expanded to disclose certain quality control criticisms**)
• Walsh, Jastrem & Browne, LLP (7/16/2007)
• Washington, Pittman & McKeever L.L.C. (3/14/2007)
• Waters, Wright & Associates, L.L.P. (1/25/2007)
• Weaver & Martin, L.L.C. (12/18/2007)
• Weaver and Tidwell, L.L.P. (12/18/2007)
• Webb & Company, P.A. (10/23/2008)
• Weinberg & Company, P.A. (12/18/2007)
• Weinick Sanders Leventhal & Co., LLP (11/30/2005)
• Weinstein Spira & Company, P.C. (2/2/2006)
• Weinstein Spira & Company, P.C. (5/21/2008)
• Weiser LLP (12/18/2007)
• Weismann Associates LLC (11/13/2008)
• Wheeler Wasoff, P.C. (9/28/2005)
• Whitley Penn LLP (3/14/2007)
• Whitley Penn LLP (12/22/2008)
• Windes & McClaughry Accountancy Corporation (6/23/2005)
• Wiener, Goodman & Company, P.C. (5/11/2006) (expanded to disclose certain quality control criticisms**)
• Wiener, Goodman & Company, P.C. (9/30/2008)
• Wieseneck, Andres & Company, P.A. (10/27/2005) (expanded to disclose certain quality control criticisms**)
• William H Ling CPA (6/8/2006)
• William P. Lyons, Jr. (12/15/2005)
• Williams & Webster, P.S. (4/24/2008)
• Williams, Benator & Libby, LLP (12/15/2005)
• Williams, Benator & Libby, LLP (11/13/2008)
• Windham Brannon, P.C. (9/4/2008)
• Wipfli LLP (11/30/2006)
• Wisan, Smith, Racker & Prescott, LLP (12/15/2005)
• WithumSmith + Brown, A Professional Corporation (2/2/2006)
• WithumSmith + Brown, A Professional Corporation (6/19/2008)