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<P ALIGN="CENTER"><FONT SIZE="5"><B><BR>
Accounting, Tax and Financial Consulting <BR>
for Businesses and Individuals</B></FONT></P>
<P><FONT SIZE="4">Our firm provides high-quality, reasonably-priced accounting, tax,financial,
consulting & educational services to businesses with gross receiptsup to $20
million. You get "big-city" credentials and expertise at small-townprices
in the following industries:</FONT></P>
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<UL>
<LI><FONT SIZE="4">Manufacturing</FONT>
<LI><FONT SIZE="4">Food and Beverage</FONT>
<LI><FONT SIZE="4">Agriculture, Livestock, Forestry and Fishing</FONT>
<LI><FONT SIZE="4">Common Interest Realty Associations</FONT>
<LI><FONT SIZE="4">Real Estate Brokerage, Development & Management</FONT>
<LI><FONT SIZE="4">Wholesale Distribution</FONT>
<LI><FONT SIZE="4">Non-Profit Organizations including Governmental</FONT>
<LI><FONT SIZE="4">State and Local Government</FONT>
<LI><FONT SIZE="4">Professional Services</FONT>
<LI><FONT SIZE="4">Construction Contractors</FONT>
<LI><FONT SIZE="4">Retail</FONT>
</UL>
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<P><FONT SIZE="4">Appropriate, knowledgeable and industry-specific data collection,analysis
and reporting on results of operations and financial forecasts can eliminateunnecessary
taxes and facilitate the communication of useful management informationand advice
to decision makers, reducing costs and increasing profits.</FONT></P>
<P><FONT SIZE="4">More simply put, we don't just sit by passively and do your taxreturn.
We pro-actively advise you on how you can do better financially. You getvaluable
consultation in advance, high-level technical support for your in-housebookkeepers
& controller, and expert opinions & advice when you need it themost, not
just at tax-time.</FONT></P>
<P><FONT SIZE="4"><B>Also available:</B></FONT></P>
<P><FONT SIZE="4">Peer Review for CPAs, under the AICPA Practice Monitoring Program,with
Education-oriented peer review services for local Northern California CPA firms.</FONT></P>
<P><FONT SIZE="4">Tax & Financial Consulting for Individuals, Estates and Trustsrequiring
complex planning and tax reduction strategies.</FONT></P>
<P><FONT SIZE="5"><B>Geographic Service Areas</B></FONT><BR>
Ongoing services are limited to Northern California, however consults, audits, peerreview
and litigation-support regarding economic damages are available nationally.(Consider
a tax-deductible visit to our offices in the heart of the Sonoma Wine Country....)</P>
<P><FONT SIZE="5"><B>Fees and Retainers<BR>
</B></FONT><FONT SIZE="4">Hourly fees are based on the level of expertise requiredfor
the job plus expenses.</FONT></P>
<P><FONT SIZE="5"><B>Package Engagements<BR>
</B></FONT><FONT SIZE="4">Package Engagements offer an economic alternative to thestandard
fee-for-service approach to CPA services. Contracted services clarify expectationsand
eliminate surprises, facilitating budgeting for you and improved staffing andwork
scheduling for us. Fees are typically based on adjusted gross sales volume,but choosing
the right package for your firm will be based on an agreement as towhat is appropriate
for your situation.</FONT></P>
<P><FONT SIZE="5"><B>Accounting Firm Contacts<BR>
</B></FONT><FONT SIZE="4">Activities are delegated to the lowest cost competent provider,minimizing
billings to you, unless otherwise requested. You will be pro-activelyadvised if a
lower-cost option is available for any activity, but we never push youoff on a junior
accountant to learn at your expense, as occurs at some large firms.You get who you
want to do your job, but if you only need bookkeeping, you shouldonly pay for a bookkeeper!</FONT></P>
<P><FONT SIZE="5"><B>List of Services</B></FONT></P>
<UL>
<LI><FONT SIZE="4">Financial Management Consulting</FONT>
<LI><FONT SIZE="4">Fiscal Strategic Planning</FONT>
<LI><FONT SIZE="4">Accounting</FONT>
<LI><FONT SIZE="4">Tax Return Preparation for C&S Corps, Partnerships, LLCs &
LLPs, Non-Profits, Estates, Trusts and Individuals</FONT>
<LI><FONT SIZE="4">Planning for Mergers, Acquisitions and Separations</FONT>
<LI><FONT SIZE="4">Tax Audit Representation</FONT>
<LI><FONT SIZE="4">Cost Accounting</FONT>
<LI><FONT SIZE="4">Compliance Reporting</FONT>
<LI><FONT SIZE="4">Controllerships</FONT>
<LI><FONT SIZE="4">Bookkeeping</FONT>
<LI><FONT SIZE="4">Financial Statements</FONT>
<LI><FONT SIZE="4">Forecasts, Projections and Budgets</FONT>
<LI><FONT SIZE="4">Computer Accounting Consulting</FONT>
<LI><FONT SIZE="4">Decision Facilitation</FONT>
<LI><FONT SIZE="4">Effective Tax Reduction Strategies</FONT>
<LI><FONT SIZE="4">Management Information Design and Analysis</FONT>
<LI><FONT SIZE="4">Financial Reporting</FONT>
<LI><FONT SIZE="4">Operational Results</FONT>
<LI><FONT SIZE="4">Communication Facilitation</FONT>
<LI><FONT SIZE="4">Data-based Advice</FONT>
<LI><FONT SIZE="4">Industry Specific Seminars</FONT>
<LI><FONT SIZE="4">Executive, Controller and Bookkeeper Training</FONT>
<LI><FONT SIZE="4">Litigation Support relative to Economic Damages</FONT>
</UL>
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<HR ALIGN="LEFT">
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<P ALIGN="CENTER"><FONT SIZE="5"><B>- <I>Site Contents </I>-</B></FONT></P>
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<P><A HREF="GeneralServ.htm" target="_top">General Services</A></P>
<P><A HREF="FoodBev.htm" target="_top">Accounting, Tax and Financial Consulting for
the Food & Beverage Industries</A></P>
<P><A HREF="ComplexPlan.htm" target="_top">...for Businesses, Individuals, Estates
and Trusts Requiring Complex Planning </A><A HREF="ComplexPlan.htm">and Tax Reduction
Strategies</A></P>
<P><A HREF="Litigat.htm" target="_top">Litigation Support Relative to Economic Damages</A></P>
<P><A HREF="PeerRev.htm" target="_top">An Independent Peer Review for CPAs under
the AICPA Practice Monitoring Program</A></P>
<P><A HREF="Curriculum.htm" target="_top">Curriculum Vitae of Constance Coughlan
MA, CMA, CPA</A></P>
<P><A HREF="Jokes.htm" target="_top">CPA and Food & Wine Jokes</A></P>
<P>
<HR ALIGN="LEFT">
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<P ALIGN="CENTER"><FONT SIZE="4"><B>M.C. Coughlan Accountancy Corporation</B></FONT><BR>
Constance Coughlan, MA, CMA, CPA, (JD Candidate), President<BR>
843 Second Street·Santa Rosa·Sonoma County·California·95404-4609</P>
<P ALIGN="CENTER">phone 707.546.7850 -- fax 707.546.7416 -- Email <A HREF="mailto:%20MCCAC@mccoughlan.com">MCCAC@mccoughlan.com</A></P>
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<P><B>Member</B><BR>
American Institute of Certified Public Accountants<BR>
California Society of Certified Public Accountants<BR>
Institute of Certified Management Accountants<BR>
<BR>
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<P><FONT SIZE="2">@1997 M.C. Coughlan</FONT>
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