1. The Unique Alternative to the Big Four SM Select Careers Opportunities Orientation Program January 2006

2. Building Value with Values ® Member Horwath International Copyright 2003, Crowe Chizek and Company LLC January 2006 Select Career Opportunities Orientation Program I.Background II.Campus Hiring –2005 (225) –History  2004 (204)  2003 (98)  2002 (69) 1

3. Building Value with Values ® Member Horwath International Copyright 2003, Crowe Chizek and Company LLC LARGEST PUBLIC ACCOUNTING FIRMS TOP 10 FOR 2001 LARGEST PUBLIC ACCOUNTING FIRM TOP 10 FOR 2005 2

4. Building Value with Values ® Member Horwath International Copyright 2003, Crowe Chizek and Company LLC January 2006 Select Career Opportunities Orientation Program III.Engagements –Executive : Staff ratio –Length of audit – number of jobs –Variety of work  Public vs. private companies  Audit vs. reviews  Industry specialization  Consulting  Technology 3

5. Building Value with Values ® Member Horwath International Copyright 2003, Crowe Chizek and Company LLC Client BaseLarge Public CompaniesClosely-Held CorporationsSmall Owner-Operator Closely-Held Typical Client SizeFortune 1000Sales $10 to $500 millionSales $1 to $25 million Type of ServiceAudit;Tax; Audit; Review; Tax; Audit; Review; Information SystemsComputer Consulting; Compilation; Tax; ConsultingGeneral Business ConsultingMonthly F/S; 1040; General Business Consulting OVERVIEW OF PUBLIC ACCOUNTING MARKET National Firms Regional Firms Local Firms 4

6. Building Value with Values ® Member Horwath International Copyright 2003, Crowe Chizek and Company LLC January 2006 Select Career Opportunities Orientation Program 5 IV.Professional Training –Big 4 –Regional (approx. 85% in-house) –AICPA / IN CPA courses V.Expectations in Community –Similar / same VI.Salary –Similar / same (market driven) VII.Family Environment / Life Style –Location –Travel –Growth / Opportunity –Firm culture

7. Building Value with Values ® Member Horwath International Copyright 2003, Crowe Chizek and Company LLC January 2006 Select Career Opportunities Orientation Program VIII.Conclusion –What is important to YOU. IX.Our website: www.gocrowe.com 6