WHO WE ARE Haynie & Company is a regional CPA firm with offices in Newport Beach, California and Salt Lake City, Utah. Started in 1960, the firm is organized as a professional corporation and is owned by nine shareholders, three of whom reside in Orange County. The firm comprises approximately forty full-time employees (including shareholders) serving clients primarily located in the western United States and western Canada. The senior people in the Orange County office have combined public accounting experience of over one hundred years. Haynie & Company has been a member since 1980 of the International Group of Accounting Firms (IGAF), a group of over 120 accounting firms with over 325 offices in 61 countries around the world. Haynie & Company is also a member of the Private Companies Practice Section (PCPS) of the American Institute of CPAs, the California Society of CPAs (CSCPA), and the Utah Association of CPAs (UACPA).   At Haynie & Company, we believe in meeting problems head on, as well as from either side. By exploring different points of view we are more able to see options which might not be readily apparent. Since we are deeply involved in all aspects of analysis, planning, goal setting and execution, we learn your business from top to bottom. This knowledge lets us peer around corners, under data and through flow charts to discover the solutions best for your business. Our position of knowing your business, yet not being part of it, allows us to step back and change directions. When we see a situation from all possible angles, we can see the best path to take through the maze of choices in today's business arena, and can also anticipate what may be waiting around the next corner. Our success is based on study, preparation and integration of our efforts with our clients' unique needs. THE CALIFORNIA STAFF CONSISTS OF THE FOLLOWING PERSONNEL: Shareholders: Donald P. McNerney, Managing Partner Steven C. Gabrielson, President David T. Shomaker, Audit Partner Lynn Kamada, Associate Partner, Consulting Michael L. Zurovski, Associate Partner, Audit M. Todd Rounds, Associate Partner, Tax Managers/Supervisors: Matthew Henry, Accounting and Auditing Laurie Anderson, Tax Hector Torres, Accounting and Auditing Professional staff: Heather Verdin Caleb Johnson Tracy Norkunas Anita Todd Suzanna Martin Administrative staff: Christine Twardowski, Office Manager Sheri Glass Joan Bowser