Accounting Firms Associated, Inc.

AHF-Ducommun

American Institute of CPAs

Arrowhead Products

Basic/Four Corporation

Beijing State-Owned Assets Mgmt Co.

Boston Bank Auditors Group

Brice Manufacturing Company

Bullock's/Bullock's Wilshire

California CPA Education Foundation

California State Polytechnic University

Carnation Company

Chase Manhattan Bank

Christian Schools of the Desert

Connecticut Bank Auditors Group

CPAmerica

Ducommun Aerostructures

Ducommun Incorporated

Ducommun Technologies, Inc.

EADS North America Defense Test and Services

Electronic Memories and Magnetics

Ethiopian Airlines

Hub Distributing Company

Indiana CPA Society

IBM

International Harvester Company

Lear Siegler, Incorporated

Licorice Pizza

Lockheed Company

Long & Associates, PC CPA's

Los Angeles County Counsel

Louisiana Society of CPAs

Main Lafrentz & Co., CPAs

Management Health and Development Corporation

Maxwell Technologies, Inc.

Meritus Consulting

Missouri Society of CPAs

National Association of Television Programming Executives

National Business League

New York Management Center

Northrop Corporation

O.W. Krohn & Associates, CPAs & Consultants

Penton Learning Systems

Samsonite Corporation

Santa Fe Southern Pacific Corporation

Security Pacific Bank

Science-Based Industrial Park

Shawmut Bank of Boston

Social Security Administration

Summit

Times Mirror Corporation

Trace Worldwide Corporation

Triumph Controls, Inc.

Union Bank

United States Postal Service

The Virginia Group of CPAs

Woodward Clyde Consultants

Zenith Research Group

West Pak Avocado