ROBERT J. HUGHES, JR., CPA, CFE (1951-2007)   JOHN ED WELCH, CPA, CBA PARTNER ASSOCIATIONS: AMERICAN INSTITUTE OF CPAs ARKANSAS SOCIETY OF CPAs EXPERIENCE: JOHN ED'S EXPERIENCE INCLUDES TWENTY-NINE YEARS WITH HUGHES, WELCH & MILLIGAN AND ONE YEAR WITH ARTHUR YOUNG & CO.  HIS SPECIALTIES INCLUDE NON-PROFIT AND GOVERNMENTAL ACCOUNTING AND AUDITING AND BOTH INTERNAL AND EXTERNAL AUDITS OF FINANCIAL INSTITUTIONS.  HE ALSO PROVIDES MANAGEMENT CONSULTATION AND TAXATION.   TOMMY J. MILLIGAN, CPA PARTNER ASSOCIATIONS: AMERICAN INSTITUTE OF CPAs ARKANSAS SOCIETY OF CPAs EXPERIENCE: TOMMY'S EXPERIENCE INCLUDES THIRTY YEARS WITH HUGHES, WELCH & MILLIGAN.  HIS SPECIALTIES ARE FEDERAL AND STATE INCOME TAXES AND MANAGEMENT CONSULTING.  HE HAS ALSO ASSISTED ON NUMEROUS NON-PROFIT AND GOVERNMENTAL AUDITS.   WILLIAM T. COUCH, JR., CPA, FHFMA PARTNER ASSOCIATIONS: AMERICAN INSTITUTE OF CPAs ARKANSAS SOCIETY OF CPAs HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION (HFMA) BOARD MEMBER OF THE ARKANSAS CHAPTER OF HFMA BOARD MEMBER OF ARKANSAS STATE UNIVERSITY ALUMNI ASSOC PRESIDENT OF THE BATESVILLE COUNTRY CLUB TREASURER OF INDEPENDENCE COUNTY DUCKS UNLIMITED EXPERIENCE: BILL'S EXPERIENCE INCLUDES TWENTY-ONE YEARS WITH HUGHES, WELCH & MILLIGAN AND FIVE YEARS WITH ARKANSAS BLUE CROSS BLUE SHIELD, INC., MEDICARE AUDIT DIVISION.  HIS SPECIALTIES INCLUDE HEALTHCARE AUDITING AND MEDICARE COST REPORT PREPARATION.   KAREN S. MOORE, CPA ACCOUNTANT ASSOCIATIONS: AMERICAN INSTITUTE OF CPAs ARKANSAS SOCIETY OF CPAs HEALTHCARE FINANCIAL MANAGEMENT ASSOC MEMBER OF FIRST BAPTIST CHURCH EXPERIENCE: KAREN'S EXPERIENCE INCLUDES EIGHT YEARS WITH HUGHES, WELCH & MILLIGAN, SEVEN YEARS WITH ARKANSAS BLUE CROSS BLUE SHIELD, INC., MEDICARE AUDIT DIVISION, AND SEVEN YEARS IN HOSPITAL FINANCE AND REIMBURSEMENT.  HER SPECIALTIES INCLUDE HEALTHCARE AUDITING AND MEDICARE COST REPORT PREPARATION.   BETTY T. JONES, FHFMA ACCOUNTANT ASSOCIATIONS: MEMBER OF THE ARKANSAS CHAPTER HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION EXPERIENCE: BETTY'S EXPERIENCE INCLUDES FOUR YEARS WITH HUGHES, WELCH & MILLIGAN AND OVER TWENTY-FIVE YEARS OF HOSPITAL FINANCIAL MANAGEMENT AND ADMINISTRATION EXPERIENCE, WHICH INCLUDES HOSPITAL CHIEF FINANCIAL OFFICER FOR TWELVE YEARS.  SHE IS FAMILIAR WITH ALL ASPECTS OF HEALTHCARE BUSINESS OFFICE MANAGEMENT, INTERNAL CONTROL STRUCTURE, AND FINANCIAL ACCOUNTING AND REPORTING ISSUES.   CHRIS SEAT, CPA ACCOUNTANT ASSOCIATIONS: AMERICAN INSTITUTE OF CPAs ARKANSAS SOCIETY OF CPAs HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION EXPERIENCE: CHRIS' EXPERIENCE INCLUDES TEN YEARS WITH HUGHES, WELCH & MILLIGAN AND NINE YEARS WITH OTHER VARIOUS COMPANIES.  HIS SPECIALTIES INCLUDE NON-PROFIT AND GOVERNMENTAL ACCOUNTING AND AUDITING, A-133 COMPLIANCE AUDITING, AND INDIVIDUAL AND CORPORATE TAXATION.   MASHALE LAWRENCE, CPA ACCOUNTANT ASSOCIATIONS: AMERICAN INSTITUTE OF CPAs ARKANSAS SOCIETY OF CPAs EXPERIENCE: MASHALE'S EXPERIENCE INCLUDES FIVE YEARS WITH HUGHES, WELCH & MILLIGAN AND TWO YEARS WITH DELOITTE & TOUCHE.  HER SPECIALTIES INCLUDE NON-PROFIT, HEALTHCARE & GOVERNMENTAL ACCOUNTING AND AUDITING AND A-133 COMPLIANCE AUDITING.   ERICA SMITH, MBA ACCOUNTANT ASSOCIATIONS: AMERICAN INSTITUTE OF CPAs ARKANSAS SOCIETY OF CPAs MEMBER OF SIDNEY BAPTIST CHURCH HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION EXPERIENCE: ERICA'S EXPERIENCE INCLUDES SIX YEARS WITH HUGHES, WELCH & MILLIGAN AND FOUR YEARS WITH FREEMAN & COMPANY.  HER SPECIALTIES INCLUDE EMPLOYEE BENEFIT PLAN, NON-PROFIT, HEALTHCARE, GOVERNMENTAL & FINANCIAL INSTITUTION ACCOUNTING AND AUDITING, AND INDIVIDUAL AND CORPORATE TAXATION.   RACHEL PENNYWITT ACCOUNTANT ASSOCIATIONS: AMERICAN INSTITUTE OF CPAs ARKANSAS SOCIETY OF CPAs MEMBER OF FIRST UNITED METHODIST CHURCH EXPERIENCE: RACHEL'S EXPERIENCE INCLUDES THREE YEARS WITH HUGHES, WELCH & MILLIGAN AND THREE YEARS WITH JONES & COMPANY, LTD.  HER SPECIALTIES INCLUDE NON-PROFIT, GOVERNMENTAL, HEALTHCARE AND FINANCIAL INSTITUTION ACCOUNTING AND AUDITING, INDIVIDUAL AND CORPORATE TAXATION, PAYROLL SERVICES, AND QUICKBOOKS CONSULTING.   ALICIA MIZE ACCOUNTANT ASSOCIATIONS: MEMEBER OF CORINTH MISSIONARY BAPTIST CHURCH EXPERIENCE: ALICIA'S EXPERIENCE INCLUDES SIX MONTHS WITH HUGHES, WELCH & MILLIGAN, TWO YEARS EXPERIENCE WITH A PRIVATELY HELD SMALL BUSINESS, AND SEVERAL YEARS ASSISTING IN A FAMILY OWNED TAX SERVICE.  HER SPECIALTIES INCLUDE INDIVIDUAL, NON-PROFIT, AND CORPORATE TAXATION.  SHE IS ALSO EXPERIENCED IN AUDITS OF HEALTHCARE, FINANCIAL INSTITUTIONS, EMPLOYEE BENEFITS AND NON-PROFIT ORGANIZATIONS.