California

Rafael Alexandrian, CPA, Inc. - Glendale, California

Carpenters Trust Funds Audit - Los Angeles, California

LAPD Audit Division - Los Angeles, California

Manfred Skopik - Großweikersdorf

TT Audit SAC - Lima

Dale W. Bender - Bakersfield, California

Hills Renaut Homen & Hughes: Sakamoto Randall N CPA - Fresno, California

American Accountants - Bakersfield, California

Sequoia Tax Consulting - Clovis, California

Douglas M Smith & Company CPA's - Fresno, California