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Board of Directors - North America

Jeffrey J. Groen, Chairman

Groen, Kluka & Company, P.C.

888 W. Big Beaver Road

Suite 790

Troy, MI 48084

Phone: 248-362-5000

Fax: 248-362-0999

James A. Holmes, Chairman-Elect

Vrakas/Blum, S.C.

Paul K. Rudoy, Secretary

Horovitz, Rudoy & Roteman, LLC

Jeffrey A. Arnol, Treasurer

Kessler Orlean Silver & Co., P.C.

Members

Don W. Brown

TWRU CPAs and Financial Advisors

Bruce M. Del Conte
Del Conte, Hyde, Annello & Schuch, P.C.

Thomas P. Fee, Jr.
Haefele, Flanagan & Co., p.c.

William B. Hebron

Holmes & Turner

Donald F. Johnson

Trout, Ebersole & Groff, LLP

James E. LaPorte

Ericksen, Krentel & LaPorte, LLP

David E. Ljung

Gilbert Associates, Inc., CPAs and Advisors

Jeffrey McRae

Rosenswig McRae Thorpe LLP

Christopher M. Roberts

West Rhode & Roberts, CPAs

Judith M. Scarborough

Master Sidlow & Associates, P.A.

Sheri F. Schultz

Fiske & Company

James F. Flynn, President
CPA Associates International, Inc.


   NORTH AMERICA


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