Crowe Horwath Overview

1. Introducing Crowe Horwath LLP
Crowe Horwath LLP Firm Overview
November 2010

2. The Unique Alternative to the Big Four®
The Unique Alternative to the Big Four®
Chuck Allen, CEO of Crowe Horwath LLP
 Why companies are turning to Crowe
Horwath LLP as their “Unique Alternative
to the Big Four” for public accounting and
consulting services:
 Crowe’s national reputation and global
reach;
 Access to technical expertise and thought
leaders in our functional areas:
 Audit
 Tax
 Advisory
 Risk
 Performance
 Crowe’s industry specialization
 Our commitment to client service
excellence and building lasting
relationships.
Audit | Tax | Advisory | Risk | Performance © 2011 Crowe Horwath LLP 2

3. The Unique Alternative to the Big Four®
Access to Technical Expertise and Thought Leaders
Unlike other leading firms, Crowe encourages clients to have direct access to our practice
leaders. Staying involved and in touch with client issues provides value for our clients – as well
as market intelligence for us.
 Audit. Crowe is one of ten public accounting firms subject to an annual Public Company Accounting
Oversight Board inspection. We represent our clients’ concerns to the same committees and task forces
as the Big Four firms.
 Tax. Recognized federal, state and local, and international tax specialists contribute their expertise to the
CCH® Tax Research NetWork ™ and work directly with clients to optimize tax functions and enhance
shareholder value.
 Advisory. Crowe has solid experience in serving the private equity market for more than 20 years.
Eleven of Crowe’s top 25 clients are private equity groups and have a combined total fund size of $100B.
 Risk. In an independent research project conducted in 2007 by Forrester Research Inc.*, Crowe was
included in an evaluation of “the top 10 risk consulting providers from among 200 peers.” Crowe was
cited as a “strong performer” among The Forrester Wave™ risk consulting providers. Crowe’s “ … client
reference scores were among the highest in this evaluation, demonstrating that smaller and more nimble
firms are ready to adapt and respond to clients more quickly … ”
 Performance. Crowe professionals have both industry expertise and technical knowledge, with
experience in leading technologies and process best practices. Our thought leaders collaborate with
clients at all levels of their organizations.
*The Forrester Wave: Risk Consulting Services, Q2 2007 (June 2007)
The Forrester Wave is a trademark of Forrester Research Inc.
CCH is a registered trademark and Tax Research NetWork is a trademark of CCH Inc.
Audit | Tax | Advisory | Risk | Performance © 2011 Crowe Horwath LLP 3

4. The Unique Alternative to the Big Four®
One of the Nation’s Largest Public Accounting and Consulting Firms
 For the 14th consecutive year, Crowe was PAR Top 100 List for 2008
ranked as one of the nation’s largest public
accounting and consulting firms.
 Crowe is the 9th largest U.S. public accounting
and consulting firm (based on U.S. net revenue)
and has the 8th largest SEC* audit practice
(based on the number of SEC clients) – “Public
Accounting Report” (PAR) Top 100 List for 2008.
 Among the non-Big Four national firms, PAR
ranks Crowe as the “Performance Leader” in
the net revenue/profitability category.
 Crowe is also ranked as the non-Big Four
national firm “A&A Practice Leader” based on
its high percentage of assurance revenue
(65 percent).
*U.S. Securities and Exchange Commission
Audit | Tax | Advisory | Risk | Performance © 2011 Crowe Horwath LLP 4

5. The Unique Alternative to the Big Four®
“Public Accounting Report” (PAR) Audit Change Leaderboard
 Crowe Horwath LLP ranked
first on the PAR SEC Audit
Change Leaderboard* for the
full year of 2009.
 The firm’s net gain of 24
SEC entities topped all other
firms.
 Crowe posted across-the-
board net gains in:
 Revenue audited;
 Assets audited; and
 Audit fees gained for the year.
 Crowe and only one other
firm posted positive net gains
in SEC entities for
the full year.
*Source: “Public Accounting Report” (PAR) Jan. 31, 2010
Audit | Tax | Advisory | Risk | Performance © 2011 Crowe Horwath LLP 5

6. The Unique Alternative to the Big Four®
Celebrating Nearly 70 Years of Stability and Growth
Crowe’s Double-digit Growth
 Founded in 1942, Crowe is
500
celebrating nearly 70 years of
stability, growth, and innovation. 450
400
 Crowe is one of the fastest -
growing firms over the past 40 350
years, with an average annual 300
growth rate of 17%.
250
 Crowe employs 2,400 people 200
throughout the United States. 150
100
 We are committed to a national
expansion program that aligns 50
with serving the needs of our
0
clients. 2002 2003 2004 2005 2006 2007 2008 2009 2010
Annual Revenue, in Millions
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7. The Unique Alternative to the Big Four®
Core Services Overview
 Audit External
Federal Audit Financial
 9th largest audit provider in the Reporting
United States and No. 1 in net new State &
SEC audit clients gained in 2009 - Local Accounting
PAR Advisory
 Tax
International Specialized
 Fastest-growing tax practice of all Audits
U.S. firms – PAR; Spring 2009 and
Spring 2010
Governance Transaction
 Advisory Services
 Crowe offers a full suite of financial ERM
Business
Valuation
advisory services. Organization Services
 Risk Internal Audit
Restructuring
 One of the top 10 risk consulting & Insolvency
firms in the world – The Forrester Compliance
WaveTM Report; Forensic
 Performance Technology Performance Services
Risk
M&A
 Awarded the Microsoft® Business Fraud & Integration
Solutions President’s Club Award Ethics
(four consecutive years) Change
Performance
Management
Advisory
The Forrester Wave is a trademark of Forrester Research Inc. Revenue Operational
Enhancement Improvement
Audit | Tax | Advisory | Risk | Performance © 2011 Crowe Horwath LLP 7

8. The Unique Alternative to the Big Four®
Our Goal: An Exceptional Client Experience
 Annually since 2002, we have hired an independent research firm to survey
clients to help us understand how we can improve our service and earn their
trust and recommendations.
 We use three primary criteria to determine our Secure Customer Index®
(SCI ®) score. We evaluate whether or not our clients are:
 Very satisfied;
 Definitely would recommend us to others; and
 Definitely would use Crowe again. Very
satisfied
 Over the last six years, we have outperformed the
normative SCI® by an average of 34 percent.
Secure
 Our clients cite Crowe’s strengths as:
 Having access to the partners assigned Client
to their accounts; Definitely
Definitely
 Having personnel who put forth extra effort continue would
to meet their needs; and to use recommend
 Being easy to work with.
Secure Customer Index and SCI are registered trademarks of Burke Inc.
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9. The Unique Alternative to the Big Four®
Our Goal: An Exceptional Client Experience
60%
51%
50%
40%
30% 28%
20%
19% 20%
20% 16% 12%
10%
0%
Crowe Total Big 4 National Regional Local Boutique
Comp.
Secure Customer Index® and SCI® are registered trademarks of Burke, Inc.
 Crowe’s clients who also work with other types of firms rate Crowe significantly
higher in SCI® than all major competitor categories:
 Three times higher than the Big Four; and
 Fifty percent higher than Burke Inc.’s B2B industry benchmark (34%).
Audit | Tax | Advisory | Risk | Performance © 2011 Crowe Horwath LLP 9

10. The Unique Alternative to the Big Four®
Global Reach: A Leading Independent Member Firm of
Crowe Horwath International Frank Arford, CEO is former COO of Crowe Horwath LLP
 Crowe Horwath LLP serves clients throughout
the United States and worldwide as a leading
member firm of Crowe Horwath International.
 “International Accounting Bulletin” (IAB) 2009
World Survey ranks Crowe Horwath
International as the 9th largest international
professional services organization.
 Crowe Horwath International has more than
140 member firms with approximately 590
offices and 28,000 professionals and staff in
more than 100 countries around the world.
 North Asia Pacific
 South Asia Pacific
 Western Europe
 Central Europe/Austria
 Middle East/Africa
 North America
 Central America/South America
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11. The Unique Alternative to the Big Four®
For more information, contact:
Jeffrey Lyons
Direct 215.735.7722
Mobile 917.414.9867
Jeffrey.lyons@crowehorwath.com
Crowe Horwath LLP is an independent member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath International is a separate
and independent legal entity. Crowe Horwath LLP and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath International or any
other member of Crowe Horwath International and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath International or
any other Crowe Horwath International member. Accountancy services in Kansas and North Carolina are rendered by Crowe Chizek LLP, which is not a member
of Crowe Horwath International. This material is for informational purposes only and should not be construed as financial or legal advice. Please seek guidance
specific to your organization from qualified advisers in your jurisdiction. © 2011 Crowe Horwath LLP
Audit | Tax | Advisory | Risk | Performance © 2011 Crowe Horwath LLP 11