Partners

McClendon (Mack) N. Waters Jr., CPA, CFP™, CLU Partner PROFESSIONAL EXPERIENCE Former Director of Audits of an international accounting firm Extensive domestic and international auditing and accounting experience Managed diverse engagements of multi-national industries and publicly held companies Comprehensive knowledge of US and International accounting standards Certified Financial Planner and Chartered Life Underwriter; provides financial planning and tax advice to high net worth individuals, closely held and family owned businesses. Recipient of the AICPA Tax Planning and Advising for Closely Held Businesses Certificate of Education Achievement Award EDUCATION University of Alabama, Masters of Arts in Accounting University of Alabama, Bachelor of Science, Accounting The American College LICENSES & CERTIFICATIONS Certified Public Accountant, Florida (CPA) Certified Public Accountant, Alabama (CPA) Certified Financial Planner (CFP™) Chartered Life Underwriter (CLU) Licensed Insurance Agent, State of Florida Series 6 and 7 License PROFESSIONAL AFFILIATIONS American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA), past member of the auditing and accounting standards committee. Alabama Society of Certified Public Accountants Financial Planners Association

Sheryl T. Waters, CPA, CFP™, CPC, CFE, CMPA, CFST Partner PROFESSIONAL EXPERIENCE Extensive domestic and international accounting and auditing experience International consultant with the US government Extensive governmental auditing at the federal, state, county and city levels Recipient of the AICPA Governmental Accounting and Auditing Certificate of Education Achievement Award Certified Fraud Examiner oversees litigation support services, evaluates accounting systems for weaknesses, designs internal controls and interpreting financial data for unusual trends Certified Financial Planner ™ who provides general accounting and tax services to high net worth individuals, closely held and family owned businesses Certified Professional Coder and Certified Medical Practice Analyst with extensive healthcare experience including Chief Financial Officer of an international JACHO certified 650 bed hospital EDUCATION Samford University MBA program course studies University of Alabama, Bachelor of Science, Accounting The American College Numerous professional continuing education courses as required by the profession each year LICENSES & CERTIFICATIONS Certified Public Accountant, Florida (CPA) Certified Public Accountant, Alabama (CPA) Certified Financial Planner™ Certified Fraud Examiner Licensed Insurance Agent, State of Florida Series 6 Licensed Certified Professional Coder (CPC) Certified Medical Practice Analyst (CMPA) PROFESSIONAL AFFILIATIONS American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants, past member of the State and Local Government Committee Alabama Society of Certified Public Accountants Association of Certified Fraud Examiners American Academy of Professional Coders Medical Group Management Association Financial Planners Association Healthcare Financial Management Association Forensic CPA society