Partners Principals Managers Barbara S. Borczak R. Josh Crisp William B. Daniel, Jr. Kelly T. Garrison Kristy M. Habib J. Michael Hendricks Shane L. Hester Jeremy D. Jones Marc J. Joseph Michael E. Keenum A. Todd Latourette Kirsten S. Marshall Edgar R. Moore Heather A. Mullins Meredith K. Oakley Tara H. Potts Monique B. Quindsland Jennifer M. Ray E. Edward Roberts Kevin S. Rose Jeffery J. Seay Sabrina C. Serafin Randall L. Shrum Dwight J. Smith Michael G. Sute Thomas M. Weissinger Angie G. Wellford Directors and Officers

JEFFERY J. SEAY, CPA Senior Audit Manager jeff.seay@frazierdeeter.com Experience Jeff Seay is a senior manager for Frazier & Deeter, LLC specializing in accounting and auditing. His main area of concentration is auditing, reviews and compilations of businesses. Additionally, he has been involved in compliance audits of employee benefit plans, bank finance/collateral examinations, due diligence work related to mergers and acquisitions and financial distress resolution. He has experience in a variety of industries, including: manufacturing, wholesaling and distributing, construction, service companies, health care, hospitality, not-for-profit organizations, automobile dealerships and trucking companies. Education Bachelor of Business Administration with a major in Accounting, cum laude, The University of Georgia, Athens, Georgia, 1994. Professional and Civic Organizations Georgia Society of Certified Public Accountants American Institute of Certified Public Accountants Association of Certified Fraud Examiners Construction Financial Management Association ASPA Benefits Council of Atlanta Profit Crew Strategic Planning Committee