Accounting/ auditing services.

Advantium

105 Executive Parkway, Suite 100

Hudson, OH 44236

800/807-4603, Fax: 330/656-3773

Alexander, Aronson, Finning & Co., CPA

21E. Main Street

Westborough, MA 01581

508/366-9100, Fax: 508/366-9789

Arnett &

101 E. Washington Street E.

Charleston, WV 25301

304/346-0441, Fax: 304/346-8333

BDO Seidman, LLP

3200 Bristol Street

Costa Mesa, CA 92626

714/957-3200, Fax: 714/957-1080

www.bdo.com

In business since 1910, BDO is the fifth largest accounting and consulting firm in the world. BDO provides a full range of services to the healthcare industry with special emphasis on assurance, feasibility studies, managed care, business office, physician practice management, acute and long-term care, and senior housing.

Also see our listings on pages 98, 139, 153, 166, and 175.

BKD, LLP

111 S. Tejon Street, Suite 800

Colorado Springs, CO 80903

719/471-4290, Fax: 719/632-8087

www.bkd.com

BKD Health Care Group, a division of BKD, LLP, a top 10 CPA and advisory firm, serves thousands of healthcare providers nationwide. BKD provides a wide range of accounting and consulting services including assurance, compliance, reimbursement, forecasting, performance management, clinical consulting, and information technology.

Also see our listing on page 107.

Brady Martz & Associates, PC

P.O. Box 14296

Grand Forks, ND 58208-4296

701/775-4685, Fax: 701/795-7498

Carbis Walker LLP

2599 Wilmington Road

New Castle, PA 16105

800/452-3003, Fax: 724/658-2402

www.carbis.com

Carbis Walker LLP is a regional CPA firm specializing in providing audit, accounting, and reimbursement services to healthcare organizations including hospitals, nursing homes, and physicians. Our healthcare team focuses on adding value to our healthcare clients while minimizing risk.

CHAN Healthcare Auditors

231S. Bemiston Avenue, Suite 300

Clayton, MO 63105

314/802-2000, Fax: 314/802-2020

Clark Nuber PS

10900 N.E. 4th Street, Suite 1700

Bellevue, WA 98004

800/504-8747, Fax: 425/454-4620

Contract Management Strategies, Inc.

5251 California, Suite 130

Irvine, CA 92617

949/725-0612, Fax: 949/725-0612

Cowan, Gunteski & Co., PA

40 Bey Lea Road, Suite A101

Toms River, NJ 08573

732/349-6880, Fax: 732/349-1949

www.cowangunteski.com

Also see our listings on pages 82 and 108.

Crowe Chizek and Company LLC

P.O. Box 3697

Oak Brook, IL 60522

630/574-7878, Fax: 630/574-1608

www.crowechizek.com

Crowe provides innovative business solutions in areas of assurance, consulting, risk management, tax, and technology. Celebrating more than 60 years of building value with values, Crowe is one of the top 10 public accounting and consulting firms in the United States, servicing clients worldwide.

Dean, Dorton and Ford PSC

106 W. Vine Street

Lexington, KY 40507

859/255-2341, Fax: 859/255-0125

Decosimo CPAs

2 Union Square

Chattanooga, TN 37402

423/756-7105, Fax: 423/266-6671

Diane Palmer, CPA

13800 Highway 9, Suite 127D

Alpharetta, GA 30004

678/242-0239

Dowsett Fogg & Doler, PC

8333 S.E. Stark Street

Portland, OR 97216

866/451-9999, Fax: 503/261-0115

Eide Bailly LLP

406 Main Avenue, Suite 3000

Fargo, ND 58103

701/239-8607, Fax: 701/239-8611

www.eidebailly.com

Also see our listing on pages 167 and 175.

Ernst & Young LLP

18111 Von Karman Avenue, Suite 1000

Irvine, CA 92612-1007

949/437-0318, Fax: 866/947-2953

Ernst & Young helps clients achieve appropriate reimbursement levels from government, managed care, and other third-party payers. Additionally, we help assess their capital needs and financing alternatives, and assist them in complying with reporting requirements for new and existing financing alternatives.

Also see our listing on page 108.

Foster & Lawrence Accountancy Corp.

3299 Horseless Carriage Road, Suite G

Norco, CA 92860

951/279-9868, Fax: 951/279-4788

Friesland Consulting, PLLC

4609 Angel Fire Drive

Richardson, TX 75082

972/644-6445, Fax: 972/644-6442

Fust Charles Chambers LLP

5786 Widewaters Parkway

Syracuse, NY 13214

315/446-3600, Fax: 315/446-3899

George V. Marino, CPA, PC

292 Fifth Avenue, Suite 608

New York, NY 10001

212/714-3561, Fax: 212/613-2244

Goodman & Company

4510 Cox Road, Suite 200

Glen Allen, VA 23060

804/282-7636, Fax: 804/282-1461

Gregory G. Holsinger, CPA, PA

16930 W. Catawba Avenue, Suite 201

Cornelius, NC 28031

704/895-4617, Fax: 704/895-9527

Hansen, Barnett & Maxwell

5 Triad Center, Suite 750

Salt Lake City, UT 84180-1128

801/532-2200, Fax: 801/532-7944

Healthcare Internal Audit Resources

2120 Moonlight Bay Drive

Altoona, WI 54720

715/838-8863, Fax: 715/838-8863

Heffler, Radetich & Saitta, LLP

1515 Market Street, Suite 1700

Philadelphia, PA 19102

215/665-8870, Fax: 215/665-9386

Horne LLP

200 E. Capitol Street, Suite 1400

Jackson, MS 39201

601/948-0940, Fax: 601/969-2179

As a provider of accounting, audit, tax, and reimbursement services, The Home Group serves hospitals and health systems throughout the United States. With eight offices and over 300 team members, we assist clients with complex accounting and regulatory issues such as Sarbanes-Oxley compliance, HIPAA compliance, chargemaster comparisons, and IT security.

Also see our listings on pages 82, 175, and 178.

Innovative Health Solutions

866/822-6700, Fax: 732/383-4981

www.innovativehealthsolutions.com

Innovative Health Solutions offers two products designed to assist in the area of coding and compliance auditing. Use DRG FOCUS[TM] concurrently or retrospectively to identify records of having a high probability for coding discrepancies based on financial, clinical, and statistical criteria. Use our CDM FOCUS[TM] Compliance module to identify charge description master coding, compliance, and reimbursement pitfalls.

Also see our listings on pages 83, 100, 102, 124, 139, 150, 154, 168, and 179.

* See our advertisement on page IFC/1.

Jefferson Wells

200 S. Executive Drive, Suite 440

Brookfield, WI 53005

800/826-5099, Fax: 262/957-3401

www.jeffersonwells.com

Jefferson Wells delivers professional services in internal audit, technology risk, tax, and finance and accounting. Our highly experienced, salaried professionals serve clients working from offices across North America and Europe. Conflict of interest isn't an issue, since we perform no attestation work and are not a certified public accounting firm.

Also see our listing on page 101.

J.H. Cohn

75 Eisenhower Parkway

Roseland, NJ 07068

888/542-6461, Fax: 973/228-0330

Joseph A. Martin, CPA, PC

5134 N. Central Avenue, Suite 204

Phoenix, AZ 85012

602/265-1455, Fax: 602/265-4033

Katz, Sapper & Miller, LLP

P.O. Box 40857

Indianapolis, IN 46240-0857

317/580-2000, Fax: 317/580-2117

Kellogg & Andelson Accountancy Corp.

16162 Beach Boulevard, Suite 308

Huntington Beach, CA 92647

714/596-7713, Fax: 714/596-7721

www.k-a.com

KPMG LLP

265 Clinton Square

Rochester, NY 14604

800/836-0337, Fax: 585/486-1963

Kramer Weisman & Associates LLP

12515 Orange Drive, Suite 814

Davie, FL 33330

954/475-1260, Fax: 954/475-1221

LarsonAllen

220 S. Sixth Street, # 300

Minneapolis, MN 55402

888/529-2648, Fax: 612/376-4850

Also see our listing on page 112.

Lewis Professional Services, LLC

P.O. Box 3209

Brentwood, TN 37024-3209

615/376-8811

MedBooks, Inc.

101W. Buckingham Road

Richardson, TX 75081

800/443-7397, Fax: 972/994-0215

Mir, Fox & Rodriguez, PC

1 Riverway, Suite 1900

Houston, TX 77056

713/622-1120, Fax: 713/961-0625

National Healthcare Review, Inc.

22120 Clarendon Street, Suite 300

Woodland Hills, CA 91367

800/423-3097, Fax: 818/883-4828

NHR is a revenue cycle auditing firm that provides managed care audits, charge audits, compliance auditing and monitoring, ICD-9-CM coding services, DRG quality assessments, chargemaster reviews, claims management, and outsourcing. NHR currently serves a client base of more than 125 acute care hospitals located in 26 states.

Also see our listing on page 156.

Ormed Information Systems, Ltd.

10216-124th Street, Suite 700

Edmonton, AB T5N 4A3 Canada

780/482-7200, Fax: 780/482-6886

www.ormed.com

Ormed MIS software and the ORMED X Internet portal streamline historically inefficient and disparate business processes in finance, supply chain, e-commerce, HR, business intelligence, and systems management to deliver new efficiencies, effective controls, and superior visibility across the entire organization.

Also see our listings on pages 151, 157, and 158.

Pershing, Yoakley & Associates

525 Portland Street

Knoxville, TN 37919

800/270-9629, Fax: 865/673-0173

Practice Diagnostic Systems, LLC

187 Concord Drive

Madison, CT 06443

203/421-5492, Fax: 928/447-7240

SB & Comapny, LLC

200 International Circle

Hunt Valley, MD 21030

410/584-0060, Fax: 410/584-0061

Schuessler Consulting Services

5725 Wilkins Avenue

Pittsburgh, PA 15217

412/443-7662

Stockman Kast Ryan & Co.

102 N. Cascade Avenue, Suite 400

Colorado Springs, CO 80903

719/630-1186, Fax: 719/630-1187

Suby, Yon Haden & Associates

1221 John Q. Hammon Drive

Madison, WI 53717

608/831-8181

Symonds, Evans & Company, PC

7105 S.W. Varns Street, Suite 200

Portland, OR 97223

503/597-7350, Fax: 503/597-7331

T & T Healthcare Associates, LLC

5150 E. Pacific Coast Highway, Suite 385

Long Beach, CA 90804

800/333-2827, Fax: 800/555-9748

Weiser LLP

135 W. 50th Street

New York, NY 10020

212/812-7000, Fax: 212/375-6888

Wipfli LLP

P.O. Box 690

Eau Claire, WI 54702-0690

715/858-6631, Fax: 715/832-2345

Also see our listing on page 119.

Wolf & Company, LLP

2100 Clearwater Drive

Oak Brook, IL 60015

630/545-4500, Fax: 630/574-7818