Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 130,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve potential.

KPMG LLP, the audit, tax and advisory firm (http://www.us.kpmg.com), is the U.S. member firm of KPMG International. KPMG International's member firms have 123,000 professionals, including more than 7,100 partners, in 145 countries.

Arthur Andersen's vision is to be the partner for success in the new economy. The firm helps clients find new ways to create, manage and measure value in the rapidly changing global economy. With world-class skills in assurance, tax, consulting and corporate finance, Arthur Andersen has... more

PricewaterhouseCoopers (www.pwc.com) provides industry-focused assurance, tax and advisory services to build public trust and enhance value for its clients and their stakeholders. More than 146,000 people in 150 countries across our network share their thinking, experience and solutions... more

RSM McGladrey Inc. is a leading professional services firm providing accounting, tax and business consulting. RSM McGladrey operates in an alternative practice structure with McGladrey & Pullen LLP, a partner-owned CPA firm that delivers audit and attest services. Through separate and... more

BDO Seidman, LLP is a national professional services firm providing tax, assurance, financial advisory and consulting services to private and publicly traded businesses. For more than 90 years, BDO Seidman has provided quality service and leadership through the active involvement of its... more

As used in this document, "Deloitte" means Deloitte LLP and Deloitte Services LP, a subsidiary of Deloitte LLP. Please see http://www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.

FTI Consulting, Inc. (FTI) is a global consulting firm to organizations confronting the critical legal, financial and reputational issues that shape their futures. Its teams of professionals provide consulting services in many areas, including fraud, damages, lost profits, valuation,... more

Navigant Consulting, Inc. (NCI) is an independent specialty consulting firm that provides professional services to government agencies, legal counsel and large companies facing the challenges of uncertainty, risk, distress and significant change. As of December 31, 2007, it reorganized... more

Plante & Moran Financial Advisors serves as a trusted advisor to high net worth individuals and family business owners, helping them build, manage and preserve their wealth. Our integrated service offering includes investment consulting, financial planning, trust, insurance consulting,... more

About Alvarez & Marsal Tax Advisory Services, LLC: Alvarez & Marsal Tax Advisory Services, LLC, an affiliate of Alvarez & Marsal, a leading global professional services firm, is an independent tax group comprised of experienced tax professionals dedicated to providing customized tax... more

Grant Thornton LLP is the U.S. member firm of Grant Thornton International Ltd, one of the six global accounting, tax and business advisory organizations. Through member firms in more than 80 countries, including 50 offices in the United States, the partners and employees of Grant... more

1. PKF is one of the UK's leading firm's of accountants and business advisors and specialises in advising the management of developing private and public businesses. The firm has more than 1,500 partners and staff operating in 22 offices around the country. Principal services include... more

BKD is the seventh-largest CPA and consulting firm in the United States, with 26 offices in Indiana, and 10 other states around the Midwest and in the West.

BBK is an international business advisory firm with thousands of successful engagements across North America, South America, Europe, Australia and Asia. Our clients include Fortune 500 and middle market companies, financial institutions, professional advisors, private equity firms and... more

Smith & Williamson is a leading independent investment management and financial services group, with over 1,200 employees, that provides a broad range of services including investment management, financial advisory services, tax, private banking and accountancy to private clients,... more

Eisner LLP, founded over 40 years ago, is the leading independent accounting and advisory firm in the Northeast Region and is ranked nationally among the twenty largest accounting and advisory firms. Our 60 partners and 350 employees work in offices in New York City, New Jersey and Long... more

Baker Tilly is an independent firm of chartered accountants and business advisers. We're a national firm with over 2,000 employees and over 270 partners generating a fee income of £200 million which positions us as one of the leading mid-tier accountancy firms. With a network of 28... more

Mayer Hoffman McCann P.C. is an independently owned and operated Certified Public Accounting firm specializing in high quality attest services for mid-market businesses, not-for-profit organizations and governmental entities. Our audit services include, but are not limited to Employee... more

Grant Thornton International is one of the world's leading organisations of independently owned and managed accounting and consulting firms providing assurance, tax and specialist advice to privately held businesses and public interest entities. Firms operate in 113 countries in 521... more

Sherwood Partners, LLC is the premier business advisor and consulting firm focusing on venture backed companies throughout their life cycle. Sherwood leverages its deep roots in the restructuring and turnaround business to assist management in preventing what can go wrong in their... more

We also provide a range of consultancy and support services for accountants, lawyers and independent financial advisers, drawing on the expertise and experience of the entire WJB Chiltern group to help professional intermediaries strengthen their own client relationships. With a... more

At Geller & Company we don't just process your financial information, we help you turn it into the intelligence you need to transform your business. Trust us with your everyday accounting and bookkeeping or with your most demanding financial planning and tax responsibilities. Working... more

Schenck Business Solutions is a full-service regional accounting and consulting firm with over 500 employees serving business and individual clients through its 9 locations in Wisconsin. As one of the largest Wisconsin-based CPA firms and one of the 40 largest in the U.S., Schenck... more

BDO was founded in 1963 with five original member firms in the UK, Germany, the Netherlands, the US and Canada. These firms formed the Binder Seidman International Group. In 1973, the British, German and Dutch member firms adopted a common name whose acronym has endured for the entire... more

A China-focused accounting, taxation and business advisory firm, LehmanBrown operates dedicated offices in Beijing, Shanghai, Hong Kong, Macau, Shenzhen, Guangzhou,Tianjin, Mongolia & London (sales) and manages an extensive affiliate network providing service throughout China. ... more

SolomonEdwardsGroup, LLC, (SEG) is a leading CFO professional services firm provides expertise in accounting and finance. At SEG, we successfully combine business consulting and accounting services to... more

Andersen is a global leader in professional services. It provides integrated solutions that draw on diverse and deep competencies in consulting, assurance, tax, corporate finance, and in some countries, legal services. Andersen employs 85,000 people in 84 countries. Andersen is frequently... more

Brown Smith Wallace was founded in 1972 and has grown to include numerous entities with nineteen members, ten principals and a total staff of nearly 175. In addition to its traditional practice areas of accounting, audit and tax, the firm delivers A Measurable DifferenceÔ to its... more

At Bates White, we are deeply committed to fostering and maintaining a diverse workforce and an inclusive culture. We recognize that each individual contributes unique ideas, perspectives, and interests that enable us to maintain a dynamic environment, encourage creativity, and deliver... more

RSM Robson Rhodes is a national firm of accountants and business advisers, ranking fifteenth in the UK in terms of income. RSM Robson Rhodes is the UK arm of RSM International, the eighth largest network of accountants and consultants in the world. As a result, we are able to call upon... more

Bentley Jennison is the fastest growing firm of Chartered Accountants in the UK with a determination to become the foremost professional advisor in all our chosen markets. We provide multi-disciplinary solutions that enable our clients to achieve their objectives and the quality of... more

Lurie Besikof Lapidus & Company LLP (LBLCO) is an accounting and consulting firm founded in 1940 with a clear vision: to provide exceptional service to clients and community. We have kept alive the enthusiasm that shaped our yesterdays. It is readily visible in our proactive search for... more

GH&J PROVIDES THE FOLLOWING HUMAN RESOURCES CONSULTING SERVICES FOR ITS CLIENTS: Assisting Owners with Strategic Human Resource Plans Human Resource Budgets Employee Handbooks Disaster Recovery Plans Injury and Illness Prevention Plans Job Descriptions Recruitment and Staffing of... more

Begbies Traynor provides financial restructuring and recovery services to companies and individuals. To contact the reporter on this story: Brian Lysaght in London at blysaght@bloomberg.net .

Kinetic Partners is a global professional services firm with a difference. We focus exclusively on the investment industry so our expertise is specifically suited to you and your issues. On establishing the firm the three founding members determined that Kinetic Partners would epitomise... more

Eisner Retirement Solutions LLC (Eisner RS) is a subsidiary of Eisner LLP, an accounting and business advisory firm. Eisner RS provides a full range of actuarial, tax advisory, investment and administrative services for all types of defined benefit and defined contribution plans, as well... more

Lehman & Co. provides a wide range of services, financial, tax consulting, business management, turnaround management, corporate restructuring, due diligence, and investigative services. Combining years of unparalleled international expertise with practical China experience and... more

Johnston Carmichael is one of the leading firms of independent chartered accountants and business advisers in Scotland. We offer a range of accountancy, audit, business advisory, business recovery and insolvency, corporate finance, and tax services tailored to meet the needs of businesses... more

GrowthFinance LLC frees-up dollars and time to enable CEOs to focus on execution - delivering great products and services to satisfy new and existing customers. GrowthFinance delivers pragmatic and efficient corporate finance support.

MacIntyre Hudson LLP is a Limited Liability Partnership.

Zwaig Consulting is a leading provider of numerous consulting services. Zwaig Consulting and its consultants have provided professional services to an impressive roster of national and multi-national corporations. Zwaig Consulting Inc. is a firm based in Toronto, Canada.

Gambit is an independent corporate finance lead advisory firm specialising in mid-market transactions in the UK and overseas. We act for businesses turning over £2 million to £200 million+. Established in 1992, the Firm offers a distinctive partner led service supported by a "Best in... more

Garland Group is a consulting firm that focuses on Operational Reporting, Financial Reporting and Analysis, Strategic Planning, Budgeting, Business Intelligence (BI) and Business Performance Management (BPM) Software, Process Improvement and Change Management. Garland Group can help your... more

Pecunia Business Services provides expert financial management, corporate finance and CRM services to a growing list of businesses and entrepreneurs. Clients benefit from both the experience and expertise of Pecunia's staff and a network of qualified, consultants and service providers.... more