John M. Fleming

Loscalzo Associates Ltd. provides accounting services. Its clients include State CPA Societies and Associations, regional to small public accounting firms, businesses both large and small, and individual CPAs throughout the United States. The company offers accounting , auditing, compilation and review, professional ethics, government accounting and auditing, employee benefit plans and professional development. Loscalzo Associates was founded in 1981 and is headquartered in Shrewsbury, NJ.

SmartPros Ltd. provides education and content publishing and development services. Its products and services are primarily focused in specific markets, including accounting, finance, legal, engineering, securities, and insurance as well as banking and information technology. The company deliver training solutions for accountants, attorneys, securities/financial services professionals, engineers, and many other professionals. The company's content is available in text and video-based formats, deliverable through various mediums as well as through live education and webinars, and can be customized to meet the specialized needs of its clients. SmartPros was founded by Jack Fingerhut and William K. Grollman in April 1981 and is headquartered in Hawthorne, NY.