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Corporate Partners

Certified Public Accountants

Abramson Pendergast & Company
3000 Northup Way, Suite 200
Bellevue, Washington 98004
Contact: Mr. Buell Felts, Principal
Phone: 425-828-9420
Fax: 425-827-6884
sfelts@apccpa.com
www.apccpa.com

A full service audit, tax and consulting firm with a diverse clientele of career schools. Over ten years experience performing school audits and SFA attestations. We emphasize development and maintenance of a strong system of internal controls as a schools' best defense against compliance lapses.


Almich & Associates
19000 MacArthur Blvd
Suite 610
Irvine, California 92612
Contact: Mr. Robin Almich, Managing Partner
Phone: 949-495-5410
Fax: 949-475-5412
leighann@almichcpa.com
www.almichcpa.com

Almich & Associates is a Certified Public Accounting and Business Services firm that specializes in the education, healthcare and not-for-profit industries. We offer a variety of valuable accounting and business solutions and have been nationally acknowledged as one of the foremost experts providing professional services in this highly regulated market. Some of our services include Financial Statement Analysis and Financial Statement Audits; Title IV Planning and Audits; Income Tax Planning and Preparation Services; Acquisition, Divestiture and Change of Ownership Planning and Implementation.


Ball & McGraw, P.C.
351 W. Hatcher
Phoenix, AZ 85021
Contact: Mr. Douglas Ball, Director
Phone: 602-942-3435
Fax: 602-942-8555
ballmcgraw@worldnet.att.net

Ball & McGraw, P.C., are certified public accountants that provide financial statement audits, Title IV compliance audits, composite score calculation and analysis, change of ownership audits and consulting, file reviews, and internal auditing.


Fred W. Jurash & Company, P.C.
175 West Old Marlton Pike
Marlton, New Jersey 08053-2033
Contact: Mr. Fred Jurash, President
Phone: 856-596-9600
Fax: 856-985-9086
jurashcpa@aol.com

Fred W. Jurash & Co., P.C., has concentrated its practice in the areas of small- to mid-sized business tax, audit, and accounting services. Eleven years ago, the firm began gaining experience in servicing private career schools.


Froehle & Co., Inc., P.C.
8401 Claude Thomas Road, Suite 45
Franklin, Ohio 45005-1475
Contact: Mr. Jeffery Froehle, President
Phone: 937-746-3999
Fax: 937-746-1556
froehle@froehle.com
www.froehle.com

CPA firm specializing in services to post-secondary educational instituitions, providing audits of Title IV, state financial aid programs, audits of financial statements, consultation and compliance reviews.


Gordon, Niles & Company, P.A.
3041 Monument Road, Suite 2
Jacksonville, Florida 32225-1706
Contact: Mr. T. Kipp Gordon, CPA
Phone: 904-731-8040
Fax: 904-739-2103
gacjax@aol.com


John J. Stemmler, CPA
PO Box 123
St. Clair, Pennsylvania 17970
Contact: John J. Stemmler, Jr., CPA
Phone: 570-943-2156
johnstemmler@earthlink.net

Providing audit and financial consulting services.


Kavanagh and Associates, PC
7935 Perry Highway
Pittsburgh, Pennsylvania 45237
Contact: Mr. John H. Alexander, CPA
Phone: 412-364-6644
Fax: 412-364-8012
jayalex@kavcpa.com

Certified Public Accountants specializing in trade and technical schools as well as non-profit educational institutions. Services provided by the firm include, but are not limited to, financial aid audits, consulting, financial statement audits including OMB 133 audits, and implementation and reporting for retirement plans including 401k plans.


Kessler, Orlean, Silver & Company, P.C.
7400 North Oak Park Avenue
Niles, Illinois 60714-3818
Contact: Mr. Sanford Alper, Principal
Phone: 847-647-6600
Fax: 847-647-7554
sfa@koscpa.com

Kessler, Orlean, Silver & Company, P.C., (KOS) is a full-service accounting firm located in Niles, Illinois, specializing in institutional audits, year-end planning, consulting, income taxes, 90/10 ratios, and other major financial information. KOS is licensed across the United States.


Knutte & Associates, P.C.
7900 South Cass Avenue, Suite 210
Darien, Illinois 60561-5073
Contact: Ms. Kathleen Hays, Marketing Director
Phone: 630-960-3317
Fax: 630-960-9960
kathyh@knutte.com

K&A has been providing career colleges with guidance and solutions for
over ten years. The range of services to career colleges includes
financial audits, SFA compliance audits and attestations, monthly
financial statements, business valuations, regulatory ratio monitoring, tax
planning and preparation, and profit sharing and retirement plans. K&A
is licensed nationwide and is committed to providing and maintaining
service excellence for every client.


McClintock & Associates, CPA's
1370 Washington Pike, Suite 201
Bridgeville, Pennsylvania 15017-2839
Contact: Mr. Bruce McClintock, President
Phone: 412-257-5980
Fax: 412-257-2549
bmcclintock@mcclintockcpa.com

McClintock & Associates is a CPA and consulting firm with a nationwide practice in the education industry, specializing in financial aid audits, financial statement audits, tax consulting and preparation, management consulting, computer consulting, and financial aid consulting.


Salmon, Beach & Company, P.C.
12720 Hillcrest Road, Suite 900
Dallas, Texas 75230-2035
Contact: Mr. Ronald Salmon, President
Phone: 972-392-1143
Fax: 972-934-1269
rsalmon@salmonbeach.com

Salmon, Beach & Company, P.C., is dedicated to providing a full range of professional services to career colleges and schools. Services include financial audits, SFA compliance audits and attestations, monthly financial statements, regulatory ratio consulting, and accounting software solutions.


West & Company
3501 NW 63rd Street, Suite 604
Oklahoma City, Oklahoma 73116-2237
Contact: Mr. William West, President
Phone: 405-842-3720
Fax: 405-842-3770
westandcompany@aol.com

West & Company, a certified public accounting firm specializing in the educational industry, provides services in the fields of financial aid audits and attestation engagements, financial statement audits, tax planning and compliance, systems consulting services, and compliance consulting services.

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