To better serve our Northern Michigan clients, WALWORTH & NAYH, P.C. CERTIFIED PUBLIC ACCOUNTANTS announces the opening of our new office in Traverse City, Michigan 880 Munson Road, Suite E-1 Traverse City, Michigan 49686 Telephone: (231) 947-8990 www.walnay.com __________________________ PUBLICATIONS Forensic Accounting Focus Newsletter Fall 2009 Summer 2009 Fall 2008 Spring 2007 Winter 2006 Fall 2006 Spring/Summer 2006 November 2005 August 2005

NEWS September 2009 NSPII Half Day Training Seminar September 22, 2009 Registration Form August 2008 Walworth & Nayh opens new office location in Traverse City, Michigan. __________________________________________ EVENTS January 2010 Business Income Presentations for Auto-Owners Insurance Company - Session 2: January 13th : Adrian, presented by Bob Walworth January 13th : Portage/St. Joseph, presented by Mark Stephanic January 14th : Clarkston/Troy, presented by Gary Nayh January 19th : Mt. Pleasant/Saginaw, presented by Bob Walworth January 20th : Grand Rapids, presented by Mark Stephanic February 2010 Business Income Presentations for Auto-Owners Insurance Company - Session 2: February 2nd: Lansing, presented by Gary Nayh February 3rd: Northville, presented by Gary Nayh February 11th: Escanaba, presented by Gary Nayh February 17th: Muskegon, presented by Mark Stephanic February 23rd: Traverse City, presented by Mark Stephanic February 24th: Southgate, presented by Gary Nayh February 24th: Lapeer, presented by Bob Walworth