®@) InterCall Invoice Account #: 826119 Invoice #: 1370095794 Date: 08/31/2011 BS Current Charges: $76.49 For invoice inquiries, please contact us at iz! Amount Past Due: $0.00 Open Items: $0.00 TOTAL DUE: $76.49 Richard Kahn Remittance: Mail Remittance To: HBRK Associates Ino. Please make payable in U.S. InterCall American Institute of Certified Public Accountants D. nd _ ollars, and note your Account PO Box 409573 301 East 66th Street Number on your check. Atlanta, GA 30384-9573 Apartment 10F Fed-Id: 58-1942497 New York, NY 10065 ont (as defined herein), all eived by 09/14/2011 Tear here and submit top portion with payment mount allowed by law. The Total Due listed above will be charged to your credit card. (Note: Current Charges will be charged to credit cards with Level 2 or 3 processing.) Account #: 826119 Invoice #: 1370095794 Date: 08/31/2011 west InterCall is o Subsidiary + of West Corporation Page 1 EFTA00301762

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For statement inquiries, please contact us at es : Richard Kahn HBRK Associates Inc. American Institute of Certified Public Accountants 301 East 66th Street Apartment 10F New York, NY 10065 TRANSACTION HISTORY Invoice Date Type 1370095794 08/31/11 Invoice Current 30 DAY 60 DAY 90 DAY 120 DAY OVER 120 DAYS Account #: 826119 InvAmt $76.49 $76.49 Debit Statement Invoice #: 1370095794 Date: 08/31/2011 Credit Payment Balance $76.49 Total Due $76.49 Payments Payment - Thank you -$0.89 Total Payments -$0.89 Page 2 EFTA00301763

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Product and Service Updates Account #: 826119 Invoice #: 1370095794 Date: 08/31/2011 Effective July 25, 2011, InterCall's corporate office address, and location for notice under your Agreement, has changed. Our new address is: 8420 W. Bryn Mawr, Suite 1100 Chicago, IL 60631 VISIT WWW.INTERCALL.COM FOR MORE PRODUCT INFORMATION, TRAINING AND OTHER RESOURCES Page 3 EFTA00301764

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Legal Information Account #: 826119 Invoice #: 1370095794 Date: 08/31/2011 By ordering or using Services provided by or through InterCall, you agree to be bound by the Terms and Conditions set forth at http://www.intercall.com/terms.php or, in the alternative if applicable, a written Service Agreement executed by you and InterCall (in either case the ‘Agreement'). Furthermore you agree to be charged for the Services at rates specifically negotiated by you and agreed to by InterCall and all other Services, fees or surcharges will be charged at InterCall's standard rates. You may obtain InterCall's standard rates through your sales or account representative or in some cases your web account. If you do not agree with the above, do not use the Services. Page 4 EFTA00301765

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Current Charge Summary Account #: 826119 Invoice #: 1370095794 Date: 08/31/2011 Company: American Institute of Certified Public Accc Account: HBRK Associates Inc. VIEW BY OWNER NUMBER Owner Number Confs Minutes Charges Enhanced Total Products and Charges Features HBRK Associates Inc. Epstein, Jeffery 6766708 9 1179 $57.90 $0.00 $57.90 Account Total 9 1179 $57.90 $0.00 $57.90 State & Local Taxes and Fees $18.59 Total Charges $76.49 Page 5 EFTA00301766

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Call Type Descriptions Account #: 826119 Invoice #: 1370095794 Date: 08/31/2011 Bill Code Name US/R USA / Resless-Plus Local USIR8 USA / Resless-Plus 800 VUR8 US Virgin Islands / Resless-Plus 800 Page 6 EFTA00301767

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Owner: Epstein, Jeffery Conference Date 91701530 08/11/11 Reserved By , Connect Attendee 13:02ET eRes-Plus - 3053716421 12:58ET eRes-Plus - 33144170210 13:00ET eRes-Plus - 6172278442 12:53ET eRes-Plus - 6468624817 LDR State & Local Taxes and Fees Conference Date 92125227 08/12/11 Reserved By , Connect Attendee 15:59ET eRes-Plus - 3056072624 15:55ET eRes-Plus - 3057899200 State & Local Taxes and Fees Conference Date 92156416 08/13/11 Reserved By , Connect Attendee 1110ET eRes-Plus - 8624856315 State & Local Taxes and Fees Conference Date 92160469 08/13/11 Reserved By , Connect Attendee 15:59ET eRes-Plus - 3055829065 15:53ET eRes-Plus - 3056072624 16:01ET eRes-Plus - 3103607357 15:57 ET eRes-Plus - 33144170210 LDR 15:59ET eRes-Plus - 412 16:01ET eRes-Plus - 5613093415 15:58ET eRes-Plus - 6179690605 16:01ET eRes-Plus - 6315373733 15:50ET eRes-Plus - 8624856315 16:07 ET eRes-Plus - 8624856315 16:10 ET eRes-Plus - 8624856315 Account #: 826119 Time 12:53 ET Call Number Time 15:55 ET Call Number Time 11:10 ET Call Number Time 15:50 ET Call Number Conference Detail Invoice #: 1370095794 Date: 08/31/2011 Attendees Minutes Total Charges 4 143 $7.57 Reservationless-Plus Type Minutes Charge US/R8 32 $1.25 US/R 36 $1.40 US/R8 34 $1.33 US/R8 41 $1.60 $1.99 Attendees Minutes Total Charges 2 29 $1.56 Reservationless-Plus Type Minutes Charge US/R8 14 $0.55 US/R8 15 $0.59 $0.42 Attendees Minutes Total Charges 1 1 $0.05 Reservationless-Plus Type Minutes Charge US/R8 1 $0.04 $0.01 Attendees Minutes Total Charges 12 590 $31.27 Reservationless-Plus Type Minutes Charge US/R8 64 $2.50 US/R8 70 $2.73 US/R8 62 $2.42 US/R 66 $2.57 US/R8 5 $0.20 US/R8 62 $2.42 US/R8 65 $2.54 US/R8 62 $2.42 US/R8 18 $0.70 US/R8 4 $0.16 US/R8 53 $2.07 Page 7 EFTA00301768

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Conference Detail Account #: 826119 Invoice #: 1370095794 Date: 08/31/2011 Owner: Epstein, Jeffery Conference 92160469 (continued) Connect Attendee Call Number Type Minutes Charge 16:04ET eRes-Plus - 9177443944 US/R8 59 $2.30 State & Local Taxes and Fees $8.24 Conference Date Time Attendees Minutes Total Charges 93280269 08/17/11 18:59 ET 3 94 $4.74 Reserved By , Reservationless-Plus Connect Attendee Call Number Type Minutes Charge 18:59ET eRes-Plus - 33144170210 US/R 11 $0.43 19:00 ET eRes-Plus - 5045259444 LDR US/R8 71 $2.77 18:59ET eRes-Plus - 8624856315 US/R8 12 $0.47 State & Local Taxes and Fees $1.07 Conference Date Time Attendees Minutes Total Charges 94029423 08/21/11 12:55 ET 8 155 $8.32 Reserved By , Reservationless-Plus Connect Attendee Call Number Type Minutes Charge 13:00ET eRes-Plus - 3056072624 US/R8 30 $1.17 13:00ET eRes-Plus - 3056618278 US/R8 30 $1.17 13:00ET eRes-Plus - 6179013472 US/R8 16 $0.62 13:14ET eRes-Plus - 8459885114 US/R8 16 $0.62 12:55ET eRes-Plus - 8624856315 US/R8 2 $0.08 12:57ET eRes-Plus - 8624856315 US/R8 33 $1.29 12:48ET eRes-Plus - 8624856315 LDR US/R8 2 $0.08 13:02 ET eRes-Plus - Restricted US/R 26 $1.01 State & Local Taxes and Fees $2.28 Conference Date Time Attendees Minutes Total Charges 94217750 08/22/11 12:21 ET 4 30 $6.34 Reserved By , Reservationless-Plus Connect Attendee Call Number Type Minutes Charge 12:34 ET eRes-Plus - 33144170210 USIR 5 $0.20 12:31ET eRes-Plus - 3407752525 VUR8 8 $2.07 12:21ET eRes-Plus - 3407752525 LDR VUIR8 10 $2.59 12:32ET eRes-Plus - 7862180243 US/R8 7 $0.27 State & Local Taxes and Fees $1.21 Conference Date Time Attendees Minutes Total Charges 94254321 08/22/11 13:23 ET 4 41 $6.65 Reserved By , Reservationless-Plus Page 8 EFTA00301769

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Owner: Epstein, Jeffery Connect Attendee 13:32 ET eRes-Plus - 3057899200 13:23ET eRes-Plus - 3407752525 LDR 13:33 ET eRes-Plus - 7862180243 13:31ET eRes-Plus - 9177443944 State & Local Taxes and Fees Conference Date 94267243 08/22/11 Reserved By , Time 13:47 ET Account #: 826119 Call Number Conference Detail Invoice #: 1370095794 Date: 08/31/2011 Type USIR8 VUR8 USIR8 US/R8 Attendees 6 Minutes 8 17 7 9 Minutes 96 Charge $0.31 $4.40 $0.27 $0.35 $1.32 Total Charges $9.99 Reservationless-Plus Connect Attendee 13:47ET eRes-Plus - 3056072624 13:53ET eRes-Plus - 3057899200 13:55ET eRes-Plus - 33144170210 13:49ET eRes-Plus - 3407752525 LDR 13:54ET eRes-Plus - 7862180243 13:54ET eRes-Plus - 9177443944 State & Local Taxes and Fees Call Number Type US/R8 US/R8 USIR VUIR8 US/R8 US/R8 Minutes 21 15 13 19 14 14 Charge $0.82 $0.59 $0.51 $4.92 $0.55 $0.55 $2.05 Page 9 EFTA00301770

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Account #: 826119 TAX Federal Taxes State Taxes Local Taxes FEES Federal Universal Service Fund Contribution Telecom Surcharge Service Fees Tax and Fees Invoice #: 1370095794 Date: 08/31/2011 $0.00 $1.45 $0.99 $9.35 $2.77 $4.03 Page 10 EFTA00301771