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	Optional Search Criteria   Practice Areas 1 SEC Rules and Regulations 2 Reviews and Compilations (SSARS) 3 Prospective Financial Information 5 Audits Under Government Auditing Standards (Yellow Book) [Excluding Single Audit Act A-133 Engagements] 13 Single Audit Act (A-133) Engagements Under Governmental Auditing Standards (Yellow Book) 7 Audits of Federally Insured Depository Institutions (>$500m) 9 Other Audits Under Statements on Auditing Standards 10 Audits of Employee Benefit Plans 11 Attest Services - Excludes Prospective Financial Information 14 Audits of Non-SEC Registrants under PCAOB Standards 18 Other Financial Institutions   Industries 110 Agriculture/Livestock/Forestry/Fishing 115 Airlines 120 Auto Dealerships 125 Banking 126 FDIC Banking - Federally Insured Depository Institutions having total assets of $500 million or greate 135 Brokers and Dealers in Securities 140 Brokers and Dealers in Commodities 145 Casinos 150 Colleges and Universities 155 Common Interest Realty Associations 165 Construction Contractors 175 Credit Unions 180 Extractive Industries - Oil and Gas 185 Extractive Industries - Mining 186 Federal Financial Assistance Programs 190 Finance Companies 195 Franchisors 200 Property and Casualty Insurance Companies 205 Government Contractors 210 Health Maintenance Organizations 216 Hospitals 217 Nursing Homes 222 HUD Programs 230 Investment Companies and Mutual Funds 240 Life Insurance Companies 250 Mortgage Banking 260 Not-For-Profit Organizations Including Voluntary Health and Welfare Organizations 268 Personal Financial Statements 295 Real Estate Investment Trusts 300 Reinsurance Companies 308 Rural Utilities Service Borrowers 310 Savings and Loan Associations 320 School Districts 325 State and Local Government 330 Telephone Companies 335 Utilities 380 Defined Contribution Plans Full Scope 385 Defined Contribution Plans Limited Scope 390 Defined Benefit Plans Full Scope 395 Defined Benefit Plans Limited Scope 400 ERISA Heath & Welfare Plans 405 Other ERISA Plans 410 Other Employee Benefit Plans 420 Entities Covered Under Single Audit Act A-133