Cottrill, Arbutina & Associates, P.C. is a member of CPA Connect, one of the world's largest networks of independent CPA and consulting firms, under the umbrella of CPAmerica. The network includes more than 70 large, closely integrated CPA firms across the United States and, through a strategic alliance with Horwath International, more than 15,000 professionals in nearly 90 countries around the world. CPAmerica's collective resources enable our clients to be served as though Cottrill Arbutina were a national firm.

The benefits to our clients include:

• Access to a network of knowledge and expertise on multi-state matters;
• Widely expanded service capabilities; and
• Fast answers to a wider range of complex technical issues.

CPA Connect is more than a loose affiliation of firms that other local firms boast. We integrate our services to provide joint technical training, annual partner meetings, and numerous joint committees to aid our coordination of addressing client needs and functioning as a single organization.

CPA Connect's purpose is to pursue excellence in the field of public accounting and to assist its members in providing the highest quality accounting, tax and management consulting services. For a firm to attain membership, CPAmerica conducts an examination of the firm's professional practice, professional personnel and organizational characteristics.

Our membership in CPAmerica supplements the capabilities and resources of our firm through affiliation with other member firm's research, education, and training programs. The benefits to our clients include:

• A nationwide merger and acquisition network for our clients of potential buyers and sellers of businesses throughout the country.
• The shared experiences of members provide us the expertise to handle any business situation. Specific member firms may be brought onto the engagement when special knowledge and an additional perspective will help answer questions about a client's operations and problems. On a collective basis, the CPAmerica membership has more than 1,400 professional staff.
• Comprehensive, continuing professional education programs are available to our professional team members.
• A peer review program exists to ensure that we maintain our high practice quality.