1. Rootberg Business Services NASDAQ: CBIZ www.cbiz.com Anne-Marie Jen-Senior Tax Manager Aaron Golden-Audit Senior

2. 2 Qualifications: Bachelors or graduate degree in accounting or MIS Consistently high GPA Relevant part-time work experience during college career Ability to work in an individual or team setting Strong communication skills

3. 3 Entry-level job titles Staff accountant - accounting dept. Staff accountant - tax dept. Consultant - business technology group

4. 4 Career Path - Accounting/Tax Staff Accountant (0-2 years) Semi-Senior (1-3 years) Senior (2-4 years) Supervisor (4-6 years) Manager (6-8 years) Senior Manager (8-10 years) Vice Pres./Partner (10 or more years)

5. 5 Accounting Staff Positions Audits, compilations, reviews and other attestation work Business consulting Business tax return preparation, research and consulting (1120, 1120S, 1065, 990 and 5500’s) Individual tax preparation, research and consulting (1040, 1041 and 706’s)

6. 6 Accounting Staff Member IRS Relations Audit* Compilation* Review* Retirement Plan Compliance Attestation* Business Reporting Individual Tax Consulting and Return Preparation Business Tax Consulting and Return Preparation Business Client Litigation Support Business and Management Consulting 1120, 1120S, 1065 Strategic Tax Planning 1040 - Individual 1041 - Trust Estate Planning

7. 7 Tax Staff Positions All types of business and individual return preparation Tax research, planning and consulting Consultants to Accounting Department on complex and advanced tax issues

8. 8 Tax Staff Member 1040 - Individual Return 1120S - Client’s Business 1065 - Client’s Real Estate Tax & Estate Planning 5500 - Pension Plans 706 - Client’s Estate 1041 - Client’s Children’s Trust Individual Client

9. 9 Training/Continuing Education National staff level training in Kansas City Biweekly and monthly in-house seminars Outside seminars Nationwide leadership workshops Graduate school

10. 10 Performance Evaluation Upward and downward reviews Self-evaluations Engagement reviews Yearly progress/compensation reviews

11. 11 Company Policies/Programs Internships Mentoring Tuition reimbursement Full-time business casual Stock option plan/ 401k w/ matching Positions nationwide w/ CBIZ

12. 12 Rootberg Business Services NASDAQ: CBIZ www.cbiz.com

13. 13 Come See Us at On-Campus Recruiting October 5, 2000