(The directory contains only the names of those reviewers who have elected to be listed in the directory.)

GARY FLOYD BECKWITH

Spann & Associates, Ltd.

175 Harmony Park, Suite A

Hot Springs, AR  71903-1670

Business Number: (501) 525-2733

Fax Number: (501) 525-1763

Email: gary@spannandassociates.com

AICPA Firm No. 10085021

Member No. 1519685

Branch: 1

Firm Size: 6-10

Industries: 2, 3, 9, 10, 11, 155, 165, 260, 385, 395

DAVID CHAPPELL

Howland & Norris

401 West Capitol Avenue, Suite 501

Little Rock, AR  72201-3481

Business Number: (501) 372-3111

Fax Number: (501) 375-7838

Email: dchappell@hncpas.com

AICPA Firm No. 10032971

Member No. 1195063

Branch: 1

Firm Size: 11-19

Industries: 2, 3, 5, 9, 11, 13, 18, 125, 186, 260, 325, 380, 395, 420

STEVEN W. “BO” CONNER

Conner & Sartain, P.A.

P.O. Box 2260

Conway, AR  72033-2260

Business Number: (501) 327-6688

Fax Number: (501) 327-6699

Email: bo_conner@conwaycorp.net

AICPA Firm No. 4746156

Member No. 1036198

Branch: 1

Firm Size: 2-5

Industries: 2, 3, 5, 9, 10, 11, 13, 110, 165, 186, 205, 217, 222, 260, 268, 325, 335, 395, 420

MARC LeROY DUELL

Duell and Allred

P.O. Box 382

Springdale, AR  72765-0382

Business Number: (479) 751-9641

Fax Number: (479) 751-9681

Email: lduell@arkansasusa.com

AICPA Firm No. 10094408

Member No. 1051510

Branch: 1

Firm Size: 2-5

Industries: 2, 5, 9, 11, 13, 110, 165, 186, 222, 260, 268, 308, 325, 335, 420

GEORGE W. FOSTER, III

Bell, Foster, Bowman, Fleming, P.A.

5420 West Markham Street

P.O. Box 25186

Little Rock, AR  72225-1826

Business Number: (501) 663-0990

Fax Number: (501) 661-0880

Email: gfoster@bfbfcpa.com

AICPA Firm No. 10131572

Member No. 1005086

Branch: 1

Firm Size: 6-10

Industries: 2, 3, 5, 9, 10, 11, 13, 18, 125, 165, 186, 217, 222, 260, 268, 308, 325, 335, 380, 385, 410, 420

BRUCE HAIDEN GARRETT

Bruce H. Garrett, CPA, P.A.

P.O. Box 550

Russellville, AR  72811-0550

Business Number: (479) 968-5944

Fax Number: (479) 968-5965

Email: bgarrettcpa@suddenlink.net

AICPA Firm No. 10155462

Member No. 1156413

Branch: 1

Firm Size: 1

Industries: 2, 5, 9, 11, 13, 110, 165, 260, 268, 325, 335, 420

JAMES WYATT GOAD

Goad & Widner, PLLC

100 East Huntington Avenue, Suite B

P.O. Box 489

Jonesboro, AR  72403-0489

Business Number: (870) 932-4986

Fax Number: (870) 932-3805

Email: jgoad@goadandwidner.com

AICPA Firm No. 10092959

Member No. 1054850

Branch: 1

Firm Size: 2-5

Industries: 2, 3, 5, 9, 10, 11, 13, 18, 110, 125, 165, 217, 222, 250, 260, 268, 325, 380, 385, 390,395, 420

RICKY HAROLD KEEN

McIlroy, Keen & Company, P.A.

2222 Cottondale Lane, Suite 200

Little Rock, AR  72202-2017

Business Number: (501) 280-0222

Fax Number: (501) 280-9422

Email: rkeen@mkccpa.com

AICPA Firm No. 10015024

Member No. 1002163

Branch: 1

Firm Size: 6-10

Industries: 2, 5, 9, 10, 13, 110, 165, 260, 325, 380, 385, 420

RACHEL KREMER

Moore Stephens Frost, PLC

425 West Capitol Avenue, Suite 3300

Little Rock, AR  72201-3485

Business Number: (501) 376-9241, Ext. 221

Fax Number: (501) 374-5520

Email: rkremer@msfrost.com

AICPA Firm No. 10023092

Member No. 1510386

Branch: 1

Firm Size: 6-10

Industries: 1, 2, 3, 5, 9, 11, 13, 14, 110, 165, 186, 222, 260, 268, 308, 320, 325, 420

LENORE W. MERRELL

Merrell & Company, P.A.

2 Deauville Circle

Little Rock, AR  72223-5532

Business Number: (501) 225-1895

Fax Number: (501) 821-1405

Email: wfcpalw@aol.com

AICPA Firm No. 10140848

Member No. 1715913

Branch: 1

Firm Size: 1

Industries: 2, 5, 9, 165, 222

RONALD E. MEYERS

L. Cotton Thomas & Company

620 West 3^rd Street, Suite 400

Little Rock, AR  72201-2223

Business Number: (501) 375-9187

Fax Number: (501) 375-6825

Email: ron@lctandcompany.com

AICPA Firm No. 10071186

Member No. 1155211

Branch: 1

Firm Size: 6-10

Industries: 2, 9, 10, 11, 165, 217, 240, 260, 385

SHERRYL MILLER

L. Cotton Thomas & Company

620 West 3^rd Street, Suite 400

Little Rock, AR  72201-2223

Business Number: (501) 375-9187

Fax Number: (501) 375-6825

Email: smiller@lctandcompany.com

AICPA Firm No. 10071186

Member No. 1565977

Branch: 1

Firm Size: 6-10

Industries: 2, 5, 9, 10, 11, 13, 186, 200, 260, 325, 385, 420

JULIENNE P. PENTER

Goad & Widner, PLLC

100 East Huntington Avenue, Suite B

P.O. Box 489

Jonesboro, AR  72403-0489

Business Number: (870) 932-4986

Fax Number: (870) 932-3805

Email: jpenter@goadandwidner.com

AICPA Firm No. 10092959

Member No. 1621922

Branch: 1

Firm Size: 2-5

Industries: 2, 3, 9, 11, 260

JOSEPH ALLEN SANFORD

Sanford & Company, P.A.

600 South 21^st Street

Fort Smith, AR  72901-3915

Business Number: (479) 782-0998

Fax Number: (479) 782-5008

Email: joes@sanford-cpa.com

AICPA Firm No. 10083129

Member No. 1089878

Branch: 1

Firm Size: 6-10

Industries: 2, 3, 9, 11, 165, 260

ALLEN WADE TURNER

Allen Wade Turner & Associates, P.A.

1600 West Beebe Capps Expressway

Searcy, AR  72143-5171

Business Number: (501) 268-0704

Fax Number: (501) 268-4520

Email: wturner_awt@hotmail.com

AICPA Firm No. 10085346

Member No. 1028424

Branch: 1

Firm Size: 2-5

Industries: 2, 3, 5, 9, 10, 11, 13, 165, 186, 217, 260, 325, 335, 385, 420

BARBARA J. WIDNER

Goad & Widner, PLLC

100 East Huntington Avenue, Suite B

P.O. Box 489

Jonesboro, AR  72403-0489

Business Number: (870) 932-4986

Fax Number: (870) 932-3805

Email: bwidner@goadandwidner.com

AICPA Firm No. 10092959

Member No. 11596

Branch: 1

Firm Size: 2-5

Industries: 2, 5, 9, 10, 11, 13, 18, 110, 125, 165, 186, 222, 250, 260, 268, 325, 335, 385, 395, 405, 420

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Contact the Arkansas Society of CPAs at bangel@arcpa.org or 501-664-8739.

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Last modified: April 25, 2008