2. Issues Facing Regional Accounting Firms Capital Costs Technology Costs Staffing and Compensation Margins Ability to Compete Succession

3. A Clarification About Our Affiliated Practice Unit Altschuler, Melvoin and Glasser LLP (“AM&G”), a partnership of Certified Public Accountants, is a separate, independently-owned, independently-operated entity. AM&G serves as the vehicle through which staff acquire CPA experience and meet the requirements for CPA licensure. AM&G has a leasing arrangement with American Express Tax and Business Services Inc. to provide staff to conduct audit and other attest services

4. Advantages of a Corporate Career Multiple Career Paths Lack of Necessity for Individual Financial Investment Long-term Benefits Entrepreneurial Spirit

5. The Unique Alternative The capabilities, technical expertise, resources and services of a national accounting and consulting firm. The special features (personalized, individual attention and “open door” environment) normally associated with regional firms. The resources of a global financial services company.

6. The Benefits of a Career with An Alternative Practice Structure 1Specialized Knowledge/Expertise, Well-Rounded Experience, (Accounting, Tax, Consulting) and Diversity of Clientele. 2 Advantages of a Regional Firm 3 Strength of a National Organization 4 Open Door Working Atmosphere - A Healthy Group Environment 5 Leading Edge Technology 6 Competitive Compensation Package 7 Generous Employee Benefits Package of a major public company 8 Career Development 9 Promising Career Progression 10Extensive Training and Professional Development