S. 3004 - Small Firm Senate Letter (6/22/18)

June 22, 2018

Dear Chairman Crapo and Ranking Member Brown:

The undersigned 478 people, at a minimum and representing small businesses in 49 of 50 states (there are no small brokerage firms headquartered in Wyoming…YET), strongly urge Congress to pass bipartisan legislation, The Small Business Audit Correction Act of 2018 (S 3004), co-sponsored by Senators Tom Cotton (R-AR) and
Doug Jones (D-AL), which would request a specific exemption for small, privately held, non-custodial brokers and dealers in good standing from Title One of Sarbanes-Oxley requirement to hire a Public Company Accounting Oversight Board (PCAOB)-registered audit firm.

The legislative and regulatory burden for small businesses in our industry is substantial and small firms are struggling to survive. The signs are clear, small businesses face disproportionate compliance and audit costs and while we have seen increases in regulations and compliance costs, possibly the most unreasonable and unfair is that a small, privately held, non-custodial brokerage firm like ours is required by law and regulation to hire an expensive Public Company Accounting Oversight Board (PCAOB)-registered audit firm.

The PCAOB audit requirement makes sense for public companies and Broker-Dealers that carry customer funds or securities, because the investing public and markets are potentially at much greater risk from these companies. Conversely, the PCAOB requirements make no sense for privately-held, small non-custodial firms that do not carry customer funds or securities. Currently, a 3-person, non-public small business is held to the same standards as Merrill Lynch; this is not right, fair or reasonable.

The one-size-fits-all PCAOB audit standards that were designed for significantly more complex companies, and are priced exorbitantly, have been devastating to small businesses around the country. We simply cannot sustain the human and financial resource burden that these audits place on our small firms, time and
money that we should be dedicating to our customers, and we urgently need legislative relief. 

Our economy is powered by small business. Our future job growth depends on small business. Our future economic prosperity and competitiveness depends on the ability of our small businesses to innovate and grow into industry leaders across the country. As small business owners and operators across the country, we are asking for your help with this bipartisan issue of helping small businesses. Please help our firms and our community of small businesses by supporting our efforts to get the Small Business Audit Correction Act supported in Committee, brought to the floor of the Senate and House, and passed. Passing this Act will
provide significant and much needed relief for small businesses and our customers around the country.

Thank you for your attention to this important issue. If you have any questions or would like additional information, please contact Paige Pierce at paige@paige-pierce.com or (801) 733-9909.

Thank you,

The Small Business Audit Correction Act of 2018
State Name Small Firm
AL Marc Whitehead Harbor Financial Services, LLC
AK John Guthrie PT Securities, LLC
AR Mark Chambers Thrasher & Chambers, Inc.
AR Mary Ellen Williams Lieblong & Associates, Inc.
AR Robert Keenan St. Bernard Financial Services, Inc.
AZ James Williams Gogan & Williams
AZ Bruce Hilby Hilby Wilson Inc.
AZ Patrick Conway Fairport Capital, Inc.
AZ Mark Howells M. S. Howells & Co.
CA Gary Ching NPB Financial Group, LLC
CA Neal Nakagir NPB Financial Group, LLC
CA Shirley Coria NNPB Financial Group, LLC
CA Richard Leach Investment Security Corporation
CA James Fox James Fox Securities, Inc.
CA Morris Midkiff Midkiff & Stone Capital Group, Inc.
CA William O’Connor O'Connor & Company Securities Inc.
CA Audrey McMahon Ares Investor Services, LLC
CA Jose Portillo RH Investment Corporation
CA Howard Feigenbaum Sharemaster
CA Jeffrey Joslin Stock Traders
CA Debra Draughan Top Capital Advisors, Inc.
CA Christopher Mates Opus Financial Partners
CA Stephen Perry JCP Securities
CA Deborah Higgins Higgins Capital Management, Inc.
CA Eduardo Tovar Private Portfolio, Inc.
CA Gary Sherwold G.W. Sherwold Associates, Inc
CA Eduard Bagdasarian Intrepid Investment Bankers LLC
CA Michael Kane Transactiondrivers, LLC
CA James Reilly Stonepine Advisors, LLC
CA Joseph Delaney J.V. Delaney & Associates
CA Thomas Courtney The Courtney Group, LLC
CA Kevin Breard Breard & Associates Inc CPAs
CA Thomas Korzenecki Grand Avenue Capital Partners, LLC
CA Allen Chi Mainspring Capital Management, LLC
CA Glen Haddock Investment Architects, Inc.
CA Charles Painter Painter, Smith And Amberg Inc.
CA Maria Boyd Investment Placement Group
CA Lisa Roth Tessera Capital Partners LLC
CA Michelle Thomas WBB Securities LLC
CA Matthew Miller WBB Securities, LLC
CA Richard Levenson Western Financial Corporation
CA Gil Mogavero JMP Securities LLC
CA Randy Fox Atel Securities Corporation
CA Donald Mahon Bayridge Securities, LLC
The Small Business Audit Correction Act of 2018
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State Name Small Firm
CA Stephen Nasser Coit Capital Securities LLC
CA Lloyd Leanse Prager & Co., LLC
CA Robert Blum Robert Blum Municipals, Inc.
CA Marieanne Jorajuria Sharespost Financial Corporation
CA Alan Carlisle Sofi Securities LLC
CA Weiming Ho Integral Financial LLC
CA Paul Magnuson Silicon Valley Securities
CA Mark Rogers N4 Financial, Inc.
CA Maia Mcgehee Mercury Securities, LLC
CA Shieva Rajaee EQIS Capital Management, Inc.
CA Elizabeth Collins Financial Telesis Inc.
CA Robert Santos Arrowroot Partners, LLC
CA Joseph Helmer Caldwell Securities, Incorporated
CA Nusheen Javadizadeh Rjj Pasadena Securities, Inc.
CA Daniel Roberts Roberts & Ryan Investments Inc.
CA Carolie Smith Alamo Capital
CA Allison Kent-Aster Alamo Capital
CA Jerry Sanada Alliance Advisory & Securities, Inc.
CA Anthony Duckworth Investment Architects, Inc
CO Phil Antico Withum Smith And Brown
CO Blaine Stahlman Professional Broker-Dealer Financial Planning, Inc
CO Chester Hebert Colorado Financial Service Corporation
CO Roberta Babitz Andrews Partners
CO Maxine Johnson Kessler Company Investments, Inc.
CO John Vansant Cascade Financial Management, Inc.
CO Caspar Ooms Clearcreek Securities, LLC
CO Robert Kessler Kessler & Company Investments, Inc.
CO Adam Carmel Larimer Capital Corporation
CO Gordon Yale The Yale Group, Inc.
CO Patricia Kramer Destiny Capital Securities Corporation
CO Stephen Kohn Stephen A. Kohn & Associates, Ltd.
CO Doug Brode Christian Financial Services LLC
CT Robert Malik Charter Oak Asset Management, Inc.
CT Pasquale Lavecchia Lavecchia Capital LLC
CT William Poon Casimir Capital L.P.
CT Michael Butler Cfs Securities, Inc.
CT Eugene Mauro Quattro M Securities Inc.
DC Gregory Bowes Albright Securities LLC
DC John Mckenna Hamilton Clark Sustainable Capital, Inc.
DC Elizabeth Avery Kalorama Capital, LLC
DC Larry Scully Scully Capital Securities Corp.
DE David Monahan Coastal Equities
DE Stephen Sweeny Brittingham, Inc.
DE Charles Reiling Coastal Equities, Inc.
The Small Business Audit Correction Act of 2018
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State Name Small Firm
FL Sarah Vegneron Renaissance Regulatory Services
FL Jed Bandes Mutual Trust Co. Of America Securities
FL Mark Beloyan Tradespot Markets Inc.
FL Victoria Ragland Equity Investment Services, Inc
FL Ruben Araneda Bci Securities, Inc.
FL Indra Campbell Arca Capital Investments, Inc.
FL David Wilson Equifinancial LLC
FL Susan Escobio Southern Trust Securities, Inc.
FL Clifton Morris Mcduffie/Morris Financial Group, Inc.
FL S. David Moche Cornwall Partners, LLC
FL Michael Petagna American Municipal Securities, Inc.
FL Laura Crosby-Brown Stillpoint Capital LLC
FL Robert Schlitt Schlitt Investor Services, Inc.
FL Karen Fischer BG Strategic Advisors
FL Patricia Wells Valor Financial Securities Llc
GA John Curran Fintech Securities
GA Bruce Williamson Fortress Group, Inc.
GA Marion Glover Glover Capital, Inc.
GA Phyllis Johnson H & L Equities, LLC
GA Aaron Prisco Propel Advisory Group, Inc.
GA Jeffrey Villwock Lanier Securities LLC
GA Caroline Wisniewski Bridge Capital Associates, Inc.
GU Sandra Mckeever Asia Pacific Financial Management Group, Inc.
HI Min Won Yang Sun's Brothers Securities Inc.
IA Timothy Weitzel Weitzel Financial Services, Inc.
IA Harley Whitfield American Equity Capital, Inc.
ID Christopher Miller Allegis Investment Services LLC
ID Ryan Carlson American Independent Securities Group, LLC
IL Darrell Butler Billow Butler & Company, LLC
IL Christopher Wurtzinger Forest Securities, Inc.
IL Margaret Wiermanski Rapid Execution Services, LLC
IL Frederic Floberg Tcc Securities, LLC
IL Donald Grava Vgl Global LLC
IL Gregory Taunt Iasg Alternatives, LLC
IL Randall Mitterling Liccar Securities, LLC
IL Donald Despain Despain Financial Corporation
IL Kevin Nicol Nicol Investors Corporation
IL Kenneth Sweet Reliance Worldwide Investments, LLC
IL James Correll Correll Co. Investment Services Corp.
IL Tim Ogara Shannon Advisors LLC
IL Charles Millington Millington Investments, LLC
IL Frank Chauner Chauner Securities, Inc.
IL Stephen Mack Mack Investment Securities, Inc.
IL Suzanne Bond Inland Securities Corporation
The Small Business Audit Correction Act of 2018
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State Name Small Firm
IN Melvin Brewer Cornerstone Financial Services, Inc.
IN John Evanich Atis, Inc
IN Randall Mitterling Applied Capital, LLC
IN John Simmons Morris Group, Inc.
IN George Steel Planned Investment Co., Inc.
IN Tom Faust Edward Opperman, CPA
IN Timothy Peoples American Equity Investment Corporation
IN Edward Opperman Edward Opperman CPA
KS John Stepp Central States Capital Markets, LLC
KS Robert Hamman First Asset Financial Inc.
KS Kristopher Miller Tandem Securities, Inc.
KS Margaret Hornbeck Truenorth, Inc.
KY Stanley Kerrick Lexington Investment Company, Inc.
LA Raymond Thompson Dorsey & Company, Inc.
LA Brian Marcotte Johnson Rice & Company LLC
LA Craig Lewis Lewis Financial Group, LLC
MA David Oldaker Northern Capital Securities Corporation
MA H. Don Drake O'neil Securities Inc.
MA Stephen Oleary Aeris Partners LLC
MA Paige Rand Agc Partners
MA Michael O'hara Consensus Securities LLC
MA Sumner Kaufman Kaufman & Company, LLC
MA Tina Maloney Winslow, Evans & Crocker, Inc.
MA Kristin Kennedy Wood (Arthur W.) Company, Inc.
MA Lawrence Martel O'Neil Securities, Incorporated
MA Matthew Stumpf AGC Partners
MA John Mccarty Charles River Brokerage, LLC
MA Richard Murphy North Bridge Capital, LLC
MA Dayna Gant Apple Lane Group LLC
MA Gilbert Moreira Donegal Securities, Inc.
MA William Mccance Advisory Group Equity Services Ltd.
MA Bruce Fox Advisory Group Equity Services, Ltd
MA Sherry Horn North Bridge Capital
MD Craig Fischer Atlantic Securities, Inc.
MD David Pringle Fells Point Research LLC
MD Carol Greenwald Potomac Investment Company
MD Frederick Holloway Holloway & Associates, Inc.
MD Ernest Brittingham International Money Management Group, Inc.
MD Thomas Schmidt TLS Financial Services, Inc.
MI Edward Schwartz Gregory J. Schwartz & Co., Inc.
MI Laura Powers Gregory J. Schwartz & Co., Inc.
MI Gregory Papesh Dart, Papesh & Company, Incorporated
MI Randall Hansen Centennial Securities Company, Inc.
MI Jordan Powers Centennial Securities
The Small Business Audit Correction Act of 2018
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State Name Small Firm
MI Mark Cleland Donnelly Penman & Partners
MI John Butterfield Jack V. Butterfield Investment Company
MI Thomas Swiat Olmsted & Mulhall, Inc.
MI Jason Welch Wwk Investments, Inc.
MI Erica Momany Koehler Financial, LLC
MI Craig Adams Confidential Management Financial Services, Inc.
MN Todd Johnson Cedar Point Capital, LLC
MN Anthony Pence Blacktorch Securities, LLC
MN Michelle Sandberg Dougherty & Company LLC
MN Jeannie Sonstegard Craig-Hallum Capital Group LLC
MN Tyler O'neill Craig-Hallum Capital Group LLC
MN Kimberly Chapman DST Market Services, LLC
MN Patricia Bartholomew Craig-Hallum Capital Group LLC
MN Basil Joseph Van Clemens & Co. Incorporated
MN Philip Wright Brokerbank Securities, Inc.
MN Todd Morgan Stannard Financial Services, LLC
MN Thomas Laird T. E. Laird Securities, LLC
MN Thomas Laird T. E. Laird Securities, LLC
MN Thomas Martinson Martinson & Company, Ltd.
MO Deborah Castiglioni Cutter & Company, Inc.
MO Boyd Atteberry Financial Planning Consultants, Inc.
MO Leann Knuth Labrunerie Group
MO Alexander Labrunerie Labrunerie Financial Services, Inc.
MO Michael Dardis Commerce Brokerage Services, Inc.
MO Anton Burch Burch & Company, Inc
MO Sandra Dershem-Vega Country Club Financial Services, Inc.
MO Marco Listrom Valdes & Moreno, Inc.
MO Jenifer Burch Burch & Company, Inc.
MO Patrick Hosty Neighborly Securities
MO Dana Bjornson George K. Baum Capital Advisors, Inc.
MO David Miller General Securities Corp
MO Trinity Lee Heim, Young & Associates, Inc.
MO Dean Young Heim, Young & Associates, Inc.
MO Deborah Mertz J.A. Glynn Investments LLC
MO Catherine Marshall Huntleigh Securities Corporation
MO Norman Conley J.A. Glynn Investments, LLC
MO Robert Chambers Huntleigh Securities Corp
MO Robert Hillard Arlington Securities, Inc.
MS James Coker Coker & Palmer
MT Kimberly Smith S.G. Long & Company
NC Larry Forrest Smith Point Capital Ltd
NC Gregory Leneave Anderson Leneave & Co.
NC Charlie Lucas Elevation, Llc
NC Bennett Cole Falconbridge Capital Markets, LLC
The Small Business Audit Correction Act of 2018
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State Name Small Firm
NC John Fennebresque Fennebresque & Co., LLC
NC Debra Gilboy P.R. Gilboy & Associates, Inc.
NC Robert Abbott South Atlantic Enterprises, Inc.
NC Fredrick Fisher Milestone Investments, Inc.
NC Andrew Burch Carolina Securities, Inc.
NC Melissa Hoots Falcon Square Capital, LLC
NC William Sykes Sykes Financial Services LLC
ND Garry Pierce Garry Pierce Financial Services, LLP
ND Brian Kraft Alerus Securities Corporation
NE Mark Bell COR Clearing LLC
NE Danielle Hampton First National Capital Markets
NE Shirley Overly Haley Securities, Inc.
NE Todd Engle Kuehl Capital Corporation
NE Thomas Teckmeyer Teckmeyer Financial Services LLC
NE John Detisch Weitz Securities, Inc.
NH John Clarke 1st Bccw Capital Corp
NH Robert Macleod Bigelow Capital Securities LLC
NH Thomas Lewry Curbstone Financial Management Corporation
NH James Tovey JLT Capital Partners LLC
NH William King JSI Transaction Advisors, LLC
NH Laura Crosby-Brown Pronet Financial Partners LLC
NH Lisa Durgan Secure Planning, Inc.
NH Douglas Drozdowski SWN Securities LLC
NJ Daryl Hersch Celadon Financial Group LLC
NJ David Sokolower Repex & Co., Inc.
NJ Alan Achtel Aca/Prudent Investors Planning Corporation
NJ John Iannone Quantex Clearing, LLC
NJ John Kuhn Avatar Capital Group LLC
NJ Granville Ungerleider Whitemarsh Capital Advisors
NJ Juan Espinosa Apto Partners, LLC
NJ Mark Furman Cvf Securities, Inc.
NJ August Cellitti Securevest Financial Group
NJ Anthony Cianci Fox Chase Capital Partners, LLC
NJ John Frontero Cross Point Capital LLC
NJ Brent Hippert Hardcastle Trading Usa LLC
NJ Andrew Macinnes Brilliquid LLC
NJ Kevin Hull Robert A. Stanger & Company, Inc.
NJ Sheldon Grodsky Grodsky Associates, Inc.
NJ Randolph Rogers Merrion Securities, LLC
NM Randall Dry Thornnburg Securities Corp.
NV Kim Schmidt Elmcore Securities
NV Sean Deson Deson & Co.
NV Felix Danciu Elmcore Securities LLC
NY Bonnie Mann Falk Mazars USA LLP
The Small Business Audit Correction Act of 2018
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State Name Small Firm
NY Charles Pagano Mazars USA LLP
NY Bruce Jackson Carver Cross Securities Corp.
NY Gary Hoch Gary Hoch Agency, Inc.
NY John Rogers Intercoastal Capital Markets, Inc.
NY Austin Rybstein A.C.R. Securities, Inc.
NY Eytan Feldman Old City Securities LLC
NY George Reichle A. P. Securities, Inc.
NY Parbati Bhattacharya Westrock Capital Management, Inc.
NY Dominick Scianandre Hudson Heritage Capital Management, Inc.
NY Samantha Larew Manning & Napier Investor Services, Inc.
NY Michelle O'Brien Manning & Napier Investor Services, Inc.
NY Maureen O'Brien Dynamo Consulting, LLC
NY Carl Lanzisera Federated Securities
NY Gloria Scheiman TG Private Capital
NY Arthur Loomis Northeast Capital & Advisory, Inc.
NY Richard Carlesco Ibn Financial Services, Inc.
NY James Westmacott Westco Investment Corp.
NY Barbara Fulcher Westco Investment Corp
NY Wendy Lanton Lantern Investments
NY Dawn Haye Glaucon Capital Partners, LLC.
NY Janice Parise Sddco Group
NY Robert Aufhauser Aufhauser Securities, Inc.
NY Robert Solomon Beekman Securities, Inc.
NY W. Stewart Cahn Cahn Capital Corp.
NY Ronald Pasternak Dbot Ats, Llc
NY E. Magnus Oppenheim E. Magnus Oppenheim & Co. Inc.
NY Howard Spindel Surya Capital Securities LLC
NY Garfield Miller Aegis Energy Advisors Corp.
NY Victor Park Alternative Asset Investment Management Securities
NY Kevin Hourihan Ashmore Investment Management (Us) Corporation
NY Oliver Cromwell Bentley Securities Corporation
NY Ian Green Brokerageselect
NY W. Stewart Cahn Cahn Capital Corp.
NY Michael Steinberg Ccb International Overseas (Usa) Inc.
NY David Wong Colonial Securities, Inc.
NY Michael Kraus HT Capital Securities, LLC
NY John Kiremidjian NB Markets, Inc.
NY Gerhard Summerer DZ Financial Markets LLC
NY Jason Eveleth Exane, Inc.
NY Scott Abrams Financo Securities, LLC
NY Ilan Lessick Gmp Securities, LLC
NY William Hunnicutt Hunnicutt & Co. LLC
NY Henry Marshall Hunter, Keith, Marshall & Co., Incorporated
NY Bishen Pertab ICICI Securities Inc.
The Small Business Audit Correction Act of 2018
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State Name Small Firm
NY Howard Spindel IIP Securities LLC
NY Robert Rabinowitz J.H. Darbie & Co., Inc.
NY John Loofbourrow John W. Loofbourrow Associates, Inc.
NY Leslie Feldman Eureka Capital Markets, L
NY Sam Kopkind Lwpartners Capital Group LLC
NY Lawrence May May Capital Group, LLC
NY Lawrence Walther Maybank Kim Eng Securities Usa Inc.
NY George Ramirez Mfr Securities, Inc.
NY Ann-Marie Baker Muzinich Capital LLC
NY Steven Perlstein Mvp Financial, LLC
NY Robert Snider Omnicap, LLC
NY Ruben Brache Opening Night Capital, LLC
NY Kenneth Boyar Palico LLC
NY Patrick O'meara Profor Advisors
NY Robert Hackel R. F. Lafferty & Co., Inc.
NY Larry Kimmel Redburn (Usa) Llc
NY M. Allison Steiner Rhone Group Advisors LLC
NY Martin Pollock Eurekacap Partners Inc
NY David Deblase South Street Securities LLC
NY Steven Jafarzadeh Stonehaven, LLC
NY Michael Cardello Terra Capital Markets LLC
NY George Schinkel The Klein Group, LLC
NY William Robertson Tm Capital Corp.
NY Charles Gerber Triumph Global Securities, Ltd.
NY David Shields Wellington Shields & Co., LLC
NY Michael Lowenberg White Mountain Capital, LLC
NY David Rappaport Investec Securities (US). LLC
NY John Luttenberger Macro Risk Advisors LLC
NY Alexander Mack Middlemarch Securities LLC
NY Robert Kent Morningside Securities, LLC
NY Brent Hippert Ashton Stewart & Co.
NY John Parmigiani Alllied Millenial
NY Michael Mangieri Seven Points Capital, LLC
NY Andrew Epstein Gordon, Haskett
NY Raymond Mendez Brittany Capital Group, Inc.
NY Constantine Baris Longship Alternative Asset Mgmt, LLC
NY Robert Stearns Longship Alternative Asset Management
NY Steven Rubenstein Arrow Investments, Inc.
NY Allan Goldstein Trade Informatics Llc
NY Joseph Lanzisera Excel Securities & Associates, Inc.
NY Scott Zollo Mutual Funds Associates Inc.
NY Wayne Holly Sage, Rutty & Co., Inc.
NY John Maceranka The Windmill Group, Inc.
NY Olaf Neubert Topcap Partners, Inc.
The Small Business Audit Correction Act of 2018
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State Name Small Firm
NY John Pisapia Chelsea Financial Services
NY Teresa Davies Burke & Quick Partners LLC
NY Philip Coombe Coombe Financial Services, Inc.
NY Jerome Keenan International Equity Services, Inc.
NY Steven Blecher Morgan Joseph Triartisan, LLC
NY Stephen Distante Vanderbilt Securities, LLC
OH Frank Panzeca Clark Schaefer Hackett CPAs & Advisors
OH Peter Nerone Great American Advisors, Inc.
OH John Seibert J. D. Seibert & Company, Inc.
OH Salvatore Raffa Northcoast Research Partners
OH Martin Rizzo Northcoast Research Partners, LLC
OH Timothy Henahan Baker & Co., Inc.
OH Dock Treece Treece Financial Services Corp.
OH Melissa Henahan Baker & Co., Inc
OK James Oplotnik Access Investments, Inc.
OR Edward Curiel DLX Financial Group, L LLC
OR Richard Goud HP Securities, Inc.
OR William Campbell Equilibrium Capital Services, LLC
OR Tanya Durkee Urbach Paulson Investment Company, LLC
PA Leona Robinson Robinson & Robinson, Inc.
PA Betty Rainier Beaconsfield Financial Services, Inc.
PA Richard Rainier Beaconsfield Financial Services, Inc.
PA Mark Karbiner Pm Securities, LLC Dba Phoenix Capital Resources
PA John Marsden JRM Securities
PA Peter Engelbach J. Alden Associates, Inc.
PA Steven Segal Park City Capital, Inc.
PA Kevin Kornfield Kevin Hart Kornfield & Company, Inc.
PA James Oconnor Bestvest Investments, Ltd.
PA Dale Pope Mercap Securities, LLC
PA Mark Cresap Cresap, Inc.
PA W. Dean Karrash Burke, Lawton, Brewer & Burke, LLC
PA Brian Anderson Nestlerode & Loy, Inc.
PA Judy Loy Nestlerode & Loy, Inc.
PR John Holman Esh Capital, LLC
PR Ramon Thomas Rd Capital Group, Inc.
RI Wilson Saville Barrett & Company
RI David Izzi Brown, Lisle/Cummings, Inc.
RI Karen Bacon Diversified Resources, LLC
SC Nelson Arrington V. M. Manning & Co., Inc.
SC Edward Dowaschinski Dunes Securities Corporation
SC Edward Dowaschinski Dunes Securities Corporation
SC Joan Grava Palmetto Advisory Group
SC Derrick Grava Palmetto Advisory Group
SC Kenneth Wilson TRC Markets LLC
The Small Business Audit Correction Act of 2018
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State Name Small Firm
SD Gregory Wilson Variable Investment Advisors, Inc.
TN Raymond Brandon Brandon Investments, Inc.
TN Dan Mayfield Sanderlin Securities, Llc
TN Lisa James Wiley Bros Aintree Capital, LLC
TN Joel Oertling Avondale Partners, LLC
TN James Murphy Avondale Partners, LLC
TN David Wiley Iii Wiley Bros.-Aintree Capital, LLC
TN David James Pnfp Capital Markets, Inc.
TN Thomas Altfillisch Western Equity Group, Inc.
TX Byron Treat Great Nation Investment Corporation
TX Dante Fichera Independent Investment Bankers, Corp.
TX Jason Rivera Acc Securities, LLC
TX Billy Sims Brazos Securities, Inc.
TX Travis Duren Crescent Securities Group, Inc.
TX Chad Bailey Guidestone Financial Services
TX Lewis Fisher L. B. Fisher & Company
TX Daniel Dooley Maplewood Investment Advisors, Inc.
TX John Mauldin Mauldin Securities, LLC
TX James Davis Texas Corporate Capital Advisors
TX Katherine Cook Venovate Marketplace, Inc.
TX Jeremy Halpin Guidestone Financial Services
TX Carla Wright Signal Securities, Inc.
TX Ivan Singleton Signal Securities, Inc.
TX Robert Bagley Bullish Bob Bagley Securities, Inc.
TX Robbi Jones Kipling Jones & Co., Ltd.
TX Melinda Legaye Moody Securities, LLC
TX Kevin Regan RHCA Securities, LLC
TX William Wilson SP Securities LLC
TX William Hoover Steward Securities Group LLC
TX Patrick Smetek Sunbelt Securities, Inc.
TX Randal Ferguson First Western Securities, Inc.
TX Craig Kilpatrick First Western Securities
TX Ilonka Nobles Nobles & Richards, Inc.
TX Linde Murphy ME Allison & Co
TX Christopher Allison M. E. Allison & Co., Inc.
TX David Mcnally Mcnally Financial Services Corporation
TX Heather Nelson ME Allison
TX Tiffany Fisher CNS Securities, LLC
TX Richard Sandow Forte Securities LLC
TX Timothy Kohn Investors Brokerage Of Texas, Ltd.
TX Scott Taylor Scott T. Taylor, Ltd.
UT James Dowd North Capital Private Securities Corporation
UT Stephanie Holt North Capital Private Securities
UT Betsy Voter Michael Best
The Small Business Audit Correction Act of 2018
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State Name Small Firm
UT Eric Vos Moreton Capital Markets LLC
UT Paige Pierce PSP Consulting
VA Francis Stiff Cheval Capital, Inc.
VA Robert Mann First Georgetown Securities, Inc.
VA Shawn Mclaughlin Mclaughlin Ryder Investments, Inc.
VA Jennifer Szaro Lara, May & Associates, LLC
VA Nicole Saunders Northwest Financial Advisors
VA Robert Moreschi Eastern Point Securities, Inc.
VA Kenneth Smither Smither & Company Capital Markets, LLC
VA Donna Arles Wealthforge Securities
VA Mark Dempsey Navy Federal Brokerage Services, LLC
VT Brian Mckenna D.B. Mckenna & Co., Inc.
VT Donald Mckenna D. B. Mckenna & Co., Inc.
WA Dick Smith Down Under Enterprises
WA Michael Keller FSIC
WA James Humbard A&A Securities LLC
WA Sean Grubb Northwest Investment Advisors, Inc.
WA Tim Vorpahl Vorpahl Wing Securities
WI Richard Peterson Liberty Investment Counsel, Ltd.
WI Tami Strang Buttonwood Partners, Inc.
WI Mari Buechner Coordinated Capital Securities, Inc.
WI Gennady Bekasov Hewins Brokerage Services, LLC
WI Michael Losse Willow Cove Investment Group, Inc.
WV Jacob Doyle Financial West Group
WV Timothy Bidwell Hazlett, Burt & Watson, Inc.
WV Ami Shaver United Brokerage Services, Inc.
WV Rose Wilson Wesbanco Securities, Inc