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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, Secretary

Vrakas/Blum, S.C.

Paul K. Rudoy, Treasurer

Horovitz, Rudoy & Roteman, LLC

Members

Don W. Brown

TWRU CPAs and Financial Advisors

Ted A. Carnevale
Gramkow, Carnevale, Seifert & Co., LLC

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

Russell Guthrie
Davis Kinard & Co, PC

Stephen E. Hancock

Thomas, Knight, Trent, King and Company

William B. Hebron

Holmes & Turner

Donald F. Johnson

Trout, Ebersole & Groff, LLP

James E. LaPorte

Ericksen, Krentel & LaPorte, LLP

Edward J. Lieber

ELLS CPAs and Business Advisors

Christopher M. Roberts

West Rhode & Roberts, CPAs

Judith M. Scarborough

Master Sidlow & Associates, P.A.

Anita W. Sherman

Greenwalt CPAs, Inc.

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


   NORTH AMERICA


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