Credential Directory

Please be advised that while the AICPA has verified the credential status of a member listed in this directory, all other information is compiled from materials submitted by its members and cannot guarantee its accuracy, reliability, or completeness. AICPA specifically disclaims any liability or responsibility for any actions or statements made by any individuals listed. Non-Commercial Use Only This directory is intended strictly as a method to locate a credential holder for the purpose of securing his or her services, and is not to be used for any other purpose, including for marketing products or services to credential holders. Persons violating this restriction by using the data in this directory for any purposes other than securing a credential holder’s services may be subject to legal action

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Country* ABKHAZIA AFGHANISTAN AKROTIRI AND DHEKELIA ALAND ISLANDS ALBANIA ALGERIA AMERICAN SAMOA ANDORRA ANGOLA ANGUILLA Antarctica ANTIGUA AND BARBUDA ARGENTINA ARMENIA ARUBA ASCENSION AUSTRALIA AUSTRIA AZERBAIJAN Azores BAHAMAS BAHRAIN BANGLADESH BARBADOS BELARUS BELGIUM BELIZE BENIN BERMUDA BHUTAN BOLIVIA BONAIRE BOSNIA AND HERZEGOVINA BOTSWANA BRAZIL BRITISH VIRGIN ISLANDS BRUNEI BULGARIA BURKINA FASO BURUNDI CAMBODIA CAMEROON CANADA Canary Islands CAPE VERDE CAYMAN ISLANDS CENTRAL AFRICAN REPUBLIC CHAD CHILE CHINA CHRISTMAS ISLAND COCOS (KEELING) ISLANDS COLOMBIA COMOROS CONGO COOK ISLANDS COSTA RICA Côte d'Ivoire CRIMEA CROATIA CUBA CURAÇAO CYPRUS CZECH REPUBLIC DENMARK DJIBOUTI DOMINICA DOMINICAN REPUBLIC EAST TIMOR ECUADOR EGYPT EL SALVADOR EQUATORIAL GUINEA ERITREA ESTONIA ETHIOPIA FALKLAND ISLANDS FAROE ISLANDS FIJI FINLAND FRANCE French Guiana FRENCH POLYNESIA GABON GAMBIA GEORGIA GERMANY GHANA GIBRALTAR GREECE GREENLAND GRENADA Guadeloupe GUAM GUATEMALA Guernsey GUI GUINEA GUINEA-BISSAU GUYANA HAITI Holy See (Vatican City State) HONDURAS HONG KONG HUNGARY ICELAND INDIA INDONESIA IRAN IRAQ IRELAND ISLE OF MAN ISRAEL ITALY JAMAICA JAPAN JERSEY JORDAN KAZAKHSTAN KENYA KIRIBATI KOSOVO KUWAIT KYRGYZSTAN LAOS LATVIA LEBANON LESOTHO LIBERIA LIBYA LIECHTENSTEIN LITHUANIA LUXEMBOURG MACAO MACEDONIA MADAGASCAR MALAWI MALAYSIA MALDIVES MALI MALTA MARSHALL ISLANDS Martinique MAURITANIA MAURITIUS MAYOTTE MEXICO MICRONESIA MOLDOVA MONACO MONGOLIA MONTENEGRO MONTSERRAT MOROCCO MOZAMBIQUE MYANMAR NAGORNO-KARABAKH NAMIBIA NAURU NEPAL NETHERLANDS NEW CALEDONIA NEW ZEALAND NICARAGUA NIGER NIGERIA NIUE NORFOLK ISLAND NORTH KOREA NORTHERN CYPRUS NORTHERN MARIANA ISLANDS NORWAY OMAN PAKISTAN PALAU PALESTINE PANAMA PAPUA NEW GUINEA PARAGUAY PEOPLE'S REPUBLIC OF CONGO PERU PHILIPPINES PITCAIRN ISLANDS POLAND PORTUGAL Principe QATAR Reunion ROMANIA RUSSIAN FEDERATION RWANDA SAINT BARTHéLEMY SAINT HELENA SAINT KITTS AND NEVIS SAINT LUCIA SAINT MARTIN SAINT PIERRE AND MIQUELON Saint Vincent and the Grenadines SAMOA SAN MARINO Sao Tome and Principe SAUDI ARABIA SENEGAL SERBIA SEYCHELLES SIERRA LEONE SINGAPORE Sint Maarten SLOVAKIA SLOVENIA SOLOMON ISLANDS SOMALIA SOMALILAND SOUTH AFRICA South Georgia and the South Sandwich Island SOUTH KOREA SOUTH OSSETIA SOUTH SUDAN SPAIN SRI LANKA SUDAN SURINAME SVALBARD SWAZILAND SWEDEN SWITZERLAND SYRIA TAIWAN TAJIKISTAN TANZANIA THAILAND TOGO TOKELAU TONGA TRANSNISTRIA TRINIDAD AND TOBAGO TRISTAN DA CUNHA TUNISIA TURKEY TURKISH REPUBLIC OF NORTHERN CYPRUS (TRNC) TURKMENISTAN TURKS and CAICOS ISLANDS TUVALU UGANDA UKRAINE UNITED ARAB EMIRATES UNITED KINGDOM UNITED STATES United States Minor Outlying Islands UNITED STATES VIRGIN ISLANDS URUGUAY UZBEKISTAN VANUATU VATICAN VENEZUELA VIET NAM WALLIS and FUTUNA WESTERN SAHARA Western Samoa YEMEN Yugoslavia ZAMBIA ZIMBABWE

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Credentials All Credentials ABV - Accredited in Business Valuations Credential CEIV - Certified in Entity and Intangible Valuatio CFF - Certified in Financial Forensics Credential CGMA - Chartered Global Management Accountant Desi CITP - Certified Information Technology Profession CVFI - Certified in the Valuation of Financial Ins PFS - Personal Financial Specialist Credential

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Organization

Area of Expertise All Areas of Expertise Accounting and Financial Reporting Accounting and Financial Reporting - Accounting Compliance and Reporting (IFRS) Accounting and Financial Reporting - Accounting Compliance and Reporting (Private Companies) Accounting and Financial Reporting - Accounting Compliance and Reporting (US) Accounting and Financial Reporting - Financial Instruments Accounting and Financial Reporting - Integrated Reporting Accounting and Financial Reporting - Internal Control over Financial Reporting Accounting and Financial Reporting - SEC Regulatory Compliance and Reporting Accounting and Financial Reporting - Sustainability Accounting and Financial Reporting - XBRL Advisory/Consulting Advisory/Consulting - Performing an Advisory Engagement (planning, performance, reporting, QC) Assurance (audit and attest for non-public entities specifically) Assurance (audit and attest for non-public entities specifically) - Performing an Attest Engagement (planning, fieldwork, reporting, QC) Assurance (audit and attest for non-public entities specifically) - Performing an Audit (planning, fieldwork, reporting, QC) Compilation and Review Compilation and Review - Performing a Review (planning, performance, reporting, QC) Corporate Governance Corporate Governance - Audit Committee Employee Benefit Plans Employee Benefit Plans - 401(k) Defined Contribution Plans Employee Benefit Plans - 403(b) Defined Contribution Plans Employee Benefit Plans - Auditor Independence (DOL, AICPA, SEC) Employee Benefit Plans - Defined Benefit Plans Employee Benefit Plans - EBP Fraud Employee Benefit Plans - EBP Internal Controls (including Service Organization Control (SOC) 1 reports) Employee Benefit Plans - EBP Plan Investments and Fair Value Employee Benefit Plans - Employee Stock Ownership Plans (ESOPs) Employee Benefit Plans - ERISA Plan Financial Statement Audits (including Limited Scope Audits) Employee Benefit Plans - ERISA, DOL and IRS Regulations for EBPs (including Plan Design and IRS Qualification Rules and Test) Employee Benefit Plans - Form 11-k Plan (SEC) Filers Employee Benefit Plans - Form 5500 Reporting Employee Benefit Plans - Health and Welfare Plans Employee Benefit Plans - Multiemployer plans Employee Benefit Plans - Parties-in-Interest/Prohibited Transactions Employee Benefit Plans - Payroll Audits (Related to Multiemployer Plans) Ethics Firm Practice Management Firm Practice Management - Financial and Admin Operations Firm Practice Management - Human Capital Firm Practice Management - Marketing Firm Practice Management - Practice Growth and Client Service Firm Practice Management - Strategy and Planning Firm Practice Management - Succession Planning Forensic and Valuation Services Forensic and Valuation Services - Bankruptcy & Reorganization Forensic and Valuation Services - Business Economic Damages Forensic and Valuation Services - Electronic Data Analysis Forensic and Valuation Services - Employee Stock Ownership Plans (ESOPs) Forensic and Valuation Services - Engagement Planning & Preparation and Information Gathering & Preservation Forensic and Valuation Services - Expert Witness Testimony Forensic and Valuation Services - Fair Value for Financial Reporting Forensic and Valuation Services - Family Law & Divorce Forensic and Valuation Services - Financial Instruments Forensic and Valuation Services - Financial Statement Misrepresentation Forensic and Valuation Services - Fraud Prevention, Detection, & Response Forensic and Valuation Services - Gift & Estate Income Tax, FLPs & LLPs Forensic and Valuation Services - Individual Damages Forensic and Valuation Services - Intellectual Property Valuation & Infringement Forensic and Valuation Services - M&A Due Diligence & Stakeholder Dispute Resolution Forensic and Valuation Services - Practice Management Forensic and Valuation Services - Report Preparation Forensic and Valuation Services - Valuation Methods, Approaches, and Analysis Governmental Governmental - Accounting Compliance and Reporting under GASB Governmental - Auditor Involvement with Municipal Securities Filings Governmental - Circular A-133 Audit Considerations Governmental - Compliance Audits Governmental - Government Auditing Standards Governmental - Governmental Financial Statement Audit Considerations Governmental - HUD Audits (for-profits) Governmental - Internal Control over Compliance Governmental - Internal Control over Financial Reporting Governmental - Special-Purpose Framework Considerations Industry Industry - Agriculture, Forestry, Fishing and Hunting Industry - Arts, Entertainment and Recreation (including Gaming) Industry - Auto Dealerships Industry - Broker/Dealers Industry - Construction Industry - Depository and Lending Institutions Industry - Government and Public Sector Industry - Health Care and Social Assistance Industry - Insurance Life & Health Industry - Insurance Property and Liability Industry - Investment Companies Industry - Manufacturing Industry - Media Communications and Information Industry - Mining, Quarrying, and Oil and Gas Extraction Industry - Not-for-Profit Industry - Professional, Scientific and Technical Services (including Business Services) Industry - Real Estate and Rental and Leasing Industry - Transportation and Warehousing Industry - Utilities Industry - Wholesale and Retail Trade Information Management and Technology Assurance Information Management and Technology Assurance - Business Intelligence Information Management and Technology Assurance - Cloud Computing Information Management and Technology Assurance - Computer Fraud Information Management and Technology Assurance - Cybersecurity Information Management and Technology Assurance - Information Management Information Management and Technology Assurance - IT & Integrated Audits Information Management and Technology Assurance - IT Risk Management and Internal Controls Information Management and Technology Assurance - Service Organizations Controls Management Accounting Management Accounting - Accounting Operations Management Management Accounting - Business Acumen, People and Leadership Skills Management Accounting - Business Planning, Budgeting and Forecasting Management Accounting - Corporate Finance and Treasury Management Management Accounting - Ethics Management Accounting - Financial Accounting and Reporting Management Accounting - Human Resource and Talent Management Management Accounting - Information Systems and Management Management Accounting - International Business Management Accounting - Mergers and Acquisitions Management Accounting - Performance and Cost Management, Analysis and Control Management Accounting - Risk Management and Internal Control Management Accounting - Strategy and Governance Management Accounting - Tax Compliance, Planning and Strategy Other Other - Accounting Education Other - Legal Services Peer Review Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Cash Flow Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Charitable Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Closely Held Business Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Education Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Elder Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Employee Benefits/Executive Compensation Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Estate, Gift and Wealth Transfer Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Fundamental Financial Planning Knowledge & Skills Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Individual Tax Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Insurance Planning/Risk Management Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Integrated Personal Financial Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Investment Planning (withouit AUM or product sales) Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Retirement Planning Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Significant Event Planning (Marriage, Divorce, Family Additions, Death, etc.) Personal Financial Planning -  Tax/Estate/Retirement/Risk Management/Investment - Wealth Management/Investment Advisory Services Tax Tax - C Corporation Income Taxation Tax - Employee Benefits Tax - Individual Income Taxation Tax - International Tax Tax - IRS Practice & Procedure Tax - Partnership Taxation Tax - S Corporation Income Taxation Tax - State & Local Tax Tax - Tax Ethics & Standards Tax - Tax Exempt Organizations Tax - Tax Practice Management Tax - Taxation of Estates and Trusts

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