Oklahoma Society of Certified Public Accountants List of Oklahoma Firms Interested in Performing Peer Reviews

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1 Oklahoma Society of Certified Public Accountants List of Oklahoma Firms Interested in Performing Peer Reviews Briscoe Burke & Grigsby LLP (NPRC/GAQC/EBP) 4120 E 5lst St Ste 100 Tulsa, OK Warren Grigsby warren@bbgcpa.com AICPA Member Number: AICPA Firm Number: Total Professionals: 6-10 Industry and Practice Areas: 1, 2, 3, 5, 9, 11, 13, 165, 175, 180, 185, 186, 190, 205, 222, 230, 250, 260, 268, 308, 325, 335, 380, 383, 400, 403, 405, 450 Steven F. Cundiff, CPA, Inc. (PCPS) PO Box 187 Stillwater, OK Steve Cundiff stevencundiff@hotmail.com AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2, 5, 9, 13, 155, 186, 260, 320, 325 CBEW Professional Group LLP (PCPS/GAQC/EBP) PO Box 790 Cushing, OK Walter Webb, wwebb@cbew.com AICPA Member Number: AICPA Firm Number: Total Professionals: 6-10 Industry and Practice Areas: 2, 3, 5, 9, 11, 13, 110, 155, 165, 180, 185, 186, 216, 217, 222, 260, 268, 320, 325, 335 Curzon, Cumbey & Kunkel, PLLC (PCPS/EBP) 5100 E. Skelly Dr. Ste 1040 Tulsa, OK Brent E. Johnson, brent@cckcpa.com AICPA Member Number: AICPA Firm Number: Total Professionals: 20 to 49 Industry and Practice Areas: 2, 11, 165, 260, 268, 380, 383, 450 Eide Bailly LLP (NPRC/PCPS/GAQC/EBP) 3010 S Harvard Ste 400 Tulsa, OK Michael V. Thornberry mthornberry@eidebailly.com AICPA Member Number: AICPA Firm Number: Total Professionals: Industry and Practice Areas: 1, 2, 5, 9, 11, 13, 14, 125, 165, 180, 222, 250, 260, 308, 312, 325, 330, 335, 380, 383, 400, 403 David W. Gandall, CPA 1912 N. Drexel Oklahoma City, OK David Gandall dwgcpa@sbcglobal.net AICPA Member Number: AICPA Firm Number: Industry and Practice Area: 2, 5, 11, 13, 260, 325 Finley & Cook, CPAs (PCPS/GAQC/EBP) PO Box 1447 Shawnee, OK Nathaniel Atchison natea@finley-cook.com AICPA Member Number: AICPA Firm Number: Total Professionals Industry and Practice Area: 2, 3, 5, 7, 9, 11, 13, 125, 145, 150, 165, 175, 260, 330, 335, 380, 390, 400, 403 Gray Blodgett & Co., PLLC (PCPS//EBP) th Ave. SW Norman, OK Janice L. Gray janiceg@cpagray.com AICPA Member Number: AICPA Firm Number: Total Professionals:6-10 Industry and Practice Areas: 2, 9, 11, 13, 125, 165, 222, 260, 268, 325, 380, 400

2 Heatherington & Fields (PCPS) 1515 E 71 st St Ste 205 Tulsa, OK Ann Fields ann@hfieldscpas.com AICPA Member Number: 7037 AICPA Firm Number: Total Professionals: 6-10 Industry and Practice Areas: 2, 3, 5, 9, 11, 13, 165, 180, 195, 205, 222, 260, 380, 383, 400 Frank Hyde, CPA PC 3033 NW 63rd St Ste 100E Oklahoma City, OK Frank Hyde, fhydecpa@att.net AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2, 5, 9, 13,186, 260 Marilyn J. Kroll, CPA 905 Falcon Rd PO Box 425 Altus, OK Marilyn Kroll marilynjkroll@sbcglobal.net AICPA Member Number: AICPA Firm Number: , Industry and Practice Areas: 2, 5, 9, 11, 13, 165, 260, 320, 325 Morse & Co. PLLC (PCPS/EBP/GAQC) 6950 S. Utica Ave Tulsa, OK Tim Roberts, troberts@morseandco.com AICPA Member Number: AICPA Firm Number: Total Professionals: 6-10 Industry and Practice Areas: 2, 3, 5, 9, 11, 13, 155, 165, 180, 195, 217, 240, 260, 268, 380, 400 Knol & Minney, PLLC 50 Penn Place Ste 850 Oklahoma City, OK Mark Knol, mark.knol@sbcglobal.net AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2, 5, 9, 11, 13, 165, 180, 205, 222, 260, 325 McCulley & McCulley, CPAs PO Box 1626 Weatherford, OK Glenn McCulley glmmmcpas@cebridge.net AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2, 5, 13, 260, 325 Paul Muret, CPA, PLLC (EBP) 3326 E. 27 th Pl Tulsa, OK Paul Muret paul@muretcpa.com AICPA Member Number: AICPA Firm Number: Total Professionals: 2-5 Industry and Practice Areas: 2, 5, 9, 11, 13, 165, 180, 210, 217, 250, 260, 268, 325, 380

3 William C. Pickle, Jr., CPA PO Box 968 Poteau, OK William Pickle, AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2 C.J. Runyon 3840 N. Saint Clair Ave. Ste 140 Oklahoma City, OK C.J. Runyon, cjr@swbell.net AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2, 5, 9, 13, 165, 222, 260, 420 Smith Carney & Co., PC (NPRC) 5100 N. Brookline Ave Ste 1000 Oklahoma City, OK Joe Brueggen, brueggen@smithcarney.com AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2, 5, 9, 11, 150, 165, 180, 260, 380 Sullivan & Associates, PLLC 3530 East 31 st Street, Suite B Tulsa, OK Ron Spangler, rspangler@s-allc.com AICPA Member Number: AICPA Firm Number: Total Professionals: 2-5 Industry Practice Areas: 2, 165, 180, 260, 268 Stanfield & O Dell, PC 3211 S Lakewood Tulsa, OK Craig Legener craig@stanfieldodell.com AICPA Member Number: AICPA Firm Number: Industry Practice Areas: 2, 5, 9, 11, 13, 125, 150, 180, 186, 216, 260, 312, 320, 325, 380, 383, 390, 400 (NPRC/PCPS/GAQC) Wilsey Meyer Eatmon Tate PLLC (PCPS/EBP) 5101 N Classen Blvd Ste 106 Oklahoma City, OK David Eatmon, david.eatmon@wmetpllc.com AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2, 3, 5, 9, 11, 125, 165, 180, 190, 260, 380, 400 Katherine Zeller, CPA PO Box E. Main St. Maud, OK Katherine Zeller klzcpa@sbcglobal.net AICPA Member Number: AICPA Firm Number: Industry and Practice Areas: 2, 3, 165, 260 (PCPS)

4 Industry and Practice Codes 1 SEC Rules and Regulations 2 Reviews and Compilations 3 Prospective Financial Information 5 Audits Under Government Auditing Standards (Yellow Book excluding Single Audit Act A-133 Engagements) 7 Audits of Federally Insured Depository Institutions (with more than $500 million in total assets) 9 Other Audits Under Statements on Auditing Standards 11 Attest Services (Excludes Prospective Financial Information) 13 Single Audit Act (A-133) Engagements Under Government Auditing Standards (Yellow Book) 14 Audits of Non-SEC Registrants under PCAOB Standards 20 International Standards on Auditing, Assurance Engagements & Related Services 110 Agricultural, Livestock, Forestry & Fishing 115 Airlines 120 Auto Dealerships 125 Banking 145 Casinos 150 Colleges & Universities 155 Common Interest Realty Associations 165 Construction Contractors 175 Credit Unions 180 Extractive Industries Oil and Gas 185 Extractive Industries - Mining 186 Federal Student Financial Assistance 190 Finance Companies Programs 195 Franchisors 200 Property and Casualty Insurance Companies 205 Government Contractors 210 Health Maintenance Organizations 216 Hospitals 217 Nursing Homes 222 HUD 230 Investment Companies and Mutual Fund 240 Life Insurance Companies 250 Mortgage Banking 260 Not-for-Profit Organizations (including Voluntary Health and Welfare Organizations) 268 Personal Financial Statements 295 Real Estate Investment Trusts 300 Reinsurance Companies 308 Rural Utilities Service Borrowers 310 Savings and Loan Associations 312 Service Organizations (SOC 1 Reports) 313 Service Organizations (SOC 2 Reports) 314 Service Organizations (SOC 3 Reports) 320 School Districts 325 State and Local Government 330 Telephone Companies 335 Utilities 380 Defined Contribution Plans Full & Ltd Scope (excluding 403 (b) plans) 383 Defined Contribution Plans Full & Ltd Scope (403 (b) plans only) 390 Defined Benefit Plans Full Scope 400 ERISA Health & Welfare Plans 403 ESOP Plans 405 Other ERISA Plans 440 Carry Broker-Dealers 450 Non-Carrying Broker-Dealers AICPA Firm Specialty Centers EBP GAQC NPRC PCPS Employee Benefit Plan Audit Quality Center Governmental Audit Quality Center National Peer Review Committee Private Companies Practice Section

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