Whittaker & Co

Grant Thornton is one of the world s leading audit, tax and advisory firms. It provides management consultation, corporate finance, risk management and information technology services. The firm offers tax and advisory services for more than 900 public companies. Grant Thornton serves the automotive, construction, distribution, energy, financial, retail, transportation, and food and beverage sectors. It also provides services for privately held businesses and health care and nonprofit organizations. The firm is the U.S. member organization of Grant Thornton International Limited, which serves public and private clients in over 100 countries. The parent organization s member firms works through their local international business centers.

History Financial Reporting Advisors, LLC (FRA) was formed in 2003 by three long-time colleagues and former Arthur Andersen LLP national office partners - John Stewart, Amy Ripepi, and Rick Petersen. All three founders are certified public accountants with more than 25 years of public accounting experience, including over 10 years each in Andersen's national office. In March 2007, Scott Taub joined the firm. Scott, a certified public accountant, has nearly seven years of experience in the Office of the Chief Accountant at the Securities and Exchange Commission and over 10 years in public accounting at Arthur Andersen LLP where he worked with John, Amy and Rick in the national office. Further biographical information can be found in the Professionals section of this website. Credentials We have worked with many of the world's largest companies and have presented our views on financial reporting matters to standards setters, such as the Financial Accounting Standards Board and International Accounting Standards Board, and regulators, such as the U.S. Securities and Exchange Commission. We currently serve on the AICPA's Accounting Standards Executive Committee (AcSEC) and the AICPA's SEC Regulations Committee. Additionally, we have served as members of the FASB's Emerging Issues Task Force, the FASB's Advisory Committee (FASAC), and numerous other taskforces and committees. We have authored articles on a wide array of subjects, as listed in the Publications section of this website. Expertise Here are examples of professional groups we have served on related to selected current and historical accounting topics: FASB's Financial Instruments Task Force; AICPA Financial Instruments Task Force; FASB's Derivative Implementation Group; EITF working groups for Issue 91-4, Hedging Foreign Currency Risks with Complex Options and Similar Transactions; Issue 95-11, Accounting for Derivative Instruments Containing both a Written Option-Based Component and a Forward-Based Component; Issue 98-10, Accounting for Contracts Involved in Energy Trading and Risk Management Activities

Founded in 1910, BDO Seidman is a professional service firm that provides assurance, tax, financial advisory and consulting services for private and public businesses. The firm serves clients through more than 30 offices and over 250 independent alliance firm locations throughout the United States. It serves the energy, health care, financial service, media, insurance, private equity, real estate and entertainment industries. BDO Seidman is a member of BDO International, which serves international clients by providing a network of resources comprised of nearly 600 member firm offices in approximately 105 countries. BDO International is a worldwide network of public accounting firms.