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ACCOUNTANCY ADVISORY BOARD

Mr. Mark Quarm Deloitte & Touche LLP	Mr. Frank Sadowski Ciuni & Panichi, Inc.
Mr. Thomas R. Arnold Premier Restaurant Management	Mr. Mark Schikowski Cohen and Company
Mr. Richard Bongorno Zapis Capital Group LLC	Mr. Mike Milazzo Skoda, Minotti & Co.
Mr. Charles W. Britten IRS	Mr. Raymond E. Smiley, Ret. Applied Technologies, Inc.
Mr. Robert Burak Grant Thornton LLP	Dr. Robert T. Sullens, Ret. John Carroll University
Mr. Guy Fabe PricewaterhouseCoopers LLP	Mr. Terence Sullivan Paragon Advisors, Inc.
Mr. Richard J. Kramer, V.P. Corporate Finance The Goodyear Tire & Rubber Company	Mr. Anthony Tricarichi KPMG LLP
Mr. Michael R. May Forest City Commercial Development	Mr. Michael Waldman Sustin, Bartell & Waldman, Ltd.
Mr. Robert Monitello Ernst & Young LLP	Mr. Carl A. Wirtz American Express TBS
Mr. Robert M. Nemeth Moore, Stephens, Apple	Mr. Kenneth Zajaczkowski Scott Fetzer Company
Mr. Jeffrey Paravano Baker & Hostetler

John Carroll University, University Heights, OH 44118 | (216) 397-4294 | (888) 335-6800 (toll-free) | (216) 397-4981 (fax)