McGrail Merkel Quinn & Associates, P.C. is proud to have been chosen to be a member of RSM US Alliance a premier affiliation of independent accounting and consulting firms in the United States, with more than 75 members in over 38 states, the Cayman Islands and Puerto Rico. This affiliation gives us access to a full range of national and international capabilities. As a member of RSM US Alliance McGrail Merkel Quinn & Associates, P.C.has access to the resources and services RSM USLLP provides its own clients. We accepted an invitation to become a member of RSM US Alliance because it is a natural fit with our commitment to our clients and our determination to stay at the forefront of developments affecting accounting and consulting firms today.

RSM US Alliance provides its members with access to resources of RSM US LLP, the leading provider of audit, tax and consulting services focused on the middle market, with more than 9,000 people in 90 offices nationwide. RSM US LLP is a licensed CPA firm andthe U.S. member of RSM International, a global network of independent audit, tax and consulting firms with more than 43,000 people in over 120 countries. RSM US Alliance member firms are separate and independent businesses and legal entities that are responsible for their own acts and omissions, and each are separate and independent from RSM US LLP. Visit rsmus.com/who-we-are for more information regarding RSM US LLP and RSM International.