All of the Firm's Certified Public Accountants are members of the American Institute of Certified Public Accountants and hold certificates in the state of Georgia. In addition, selected individuals hold certificates in the states of Florida, Alabama, North Carolina, and Tennessee. The Firm is a member of the Securities Exchange Commission Practice Section, the Private Companies Practice Section and the Tax Practice Section division of the American Institute of Certified Public Accountants. These divisions uphold Certified Public Accounting firms to the industry standards which require member firms to provide the highest quality service to the public. The Firm has successfully completed an independent peer review of its accounting and auditing practice, which is one method used by the American Institute of Certified Public Accountants to monitor standards being followed. The reviewers concluded that the Firm complies with the stringent quality control standard set by the American Institute of Certified Public Accountants, the national professional organization of Certified Public Accountants. In evaluating a Firm's quality controls, a peer reviewer considers, among other things, what the Firm has done to ensure that it hires only qualified people, that it properly supervises them, provides them with professional training and the necessary technical resources, and that it advances them to responsibilities of which they are capable.