PARTNERS   Terrence J. Scroggin, CPA BS - Economics (1972):     University of Oregon     (Eugene, OR) Postgraduate studies in Accounting:     Southern Oregon State College     (Ashland, OR) Securities & Insurance Licensed (2002) Andrew E. Peterson, CPA AAS - Accounting (1984):     Oregon Institute of Technology     (Klamath Falls, OR) Securities Licensed (2003) Richard F. Dillard, CPA BS - Business Administration (1983) (concentration in Accounting and Finance):     San Francisco State University     (San Francisco, CA) Securities Licensed (2003) Gerrin P. DeGroot, CPA BS - Business Administration (1993):     Oregon State University     (Corvallis, OR)

MANAGERS   Daniel S. Cox, CPA MS - Taxation (1989):     Golden Gate University     (San Francisco, CA) BS - Business Administration (1984):     San Diego State University     (San Diego, CA) Certified Specialist in Estate Planning     (OSCPA - 2003) Certified State of California (1989) Certified State of Oregon (1998) Jason Link, CPA BS - Accounting (1999):     University of Oregon     (Eugene, OR) AA - Business Administration:     Umpqua Community College     (Roseburg, OR)

FINANCIAL SERVICES Terrence J. Scroggin, CPA Andrew E. Peterson, CPA Richard F. Dillard, CPA Gerrin P. DeGroot, CPA Mona McPherson S&P Wealth Management, LLC. Partner, Director of Financial Services Securities and insurance licensed (1986) Quinn Jackson Financial Advisor Kathy Bickmore Wealth Management Assistant

PROFESSIONAL STAFF   Dale C. Simpson, CPA BS - Bachelor of Science (1952):     University of Oregon     (Eugene, OR) Madeline Jaross, CPA BS - Accounting (2003):     University of Oregon     (Eugene, OR) Joanna Scroggin, Staff Accountant BS - Business Administration (2002):     University of Oregon     Eugene, OR Ronald J. Nespechal, Staff Accountant BS - Business Administration (1971):     Portland State University     (Portland, OR) Melissa Lindsay, Staff Accountant BS - Management Information Systems      - Management Accounting Option (2006):     Oregon Institute of Technology     (Klamath Falls, OR) Kristine DeGroot, Office Manager AA - General Studies (1992):     DeAnza College     (Cupertino, CA)

BOOKKEEPING STAFF Jennifer Scroggin-Ysen Licensed Tax Preparer (2001) Shannon Skelton Licensed Tax Preparer (2003) Tami Ramsey Licensed Tax Preparer (2003)

SUPPORT STAFF Christine Peters Nikki Staley

EAGLE POINT OFFICE Gerrin P. DeGroot, CPA Kirk Roberts BS - Business Administration (2004):     University of Mary     (Bismarck,ND) BS - Accounting (Expected Graduation 2008):     Western Governors University     (Salt Lake City,Utah) Marcy Roberts Support Staff