Jones & Roth CPAs & Business Advisors

OSU Meet the Firms
2023-10-04 18:00 - 20:00 (America/Los_Angeles)
Accounting students, come meet our team at the OSU Meet the Firms event. We will be answering questions about what makes Jones & Roth unique, the fall recruiting process, and upcoming 2024 opportunities.

Location: Memorial Union Ballroom – Oregon State University – 2501 SW Jefferson Way, Corvallis, OR 97331

Click here for Student Registration

UO Meet the Firms
2023-10-05 17:00 - 19:30
Accounting students, come meet our team at the UO Meet the Firms event. We will be answering questions about what makes Jones & Roth unique, the fall recruiting process, and upcoming 2024 opportunities.

Networking Prep Opportunity from 5:00 pm to 6:00 pm in Chiles 125

Meet the Firms from 6:00 pm to 7:30 pm in the Lillis Atrium

Location – Lillis Atrium – University of Oregon

Click here for Student Registration

Housing Heroes Live
2023-10-05 17:30 - 19:00
Join Cornerstone Community Housing for the 4th Annual Housing Heroes Live event, where you can throw on a cape and help individuals and families in our community STAY HOUSED! At the Housing Heroes Live 2023 Watch Party, each guest receives two complimentary drinks and delicious appetizers. Please fill out the RSVP form for each guest attending: Learn more and RSVP here.

Location: Ninkasi’s Better Living Room155 Blair Blvd, Eugene, OR 97402

Applications due for OSU/PSU/UO
2023-10-08 00:00 - 23:59
Apply via Handshake or at https://www.jrcpa.com/careers/

Intern positions

Staff positions

OSU On-Campus Interviews
2023-10-11 00:00 - 23:59

UO On-Campus Interviews
2023-10-13 00:00 - 23:59

PSU On-Campus Interviews
2023-10-16 00:00 - 23:59

Bend Venture Conference
2023-10-19 00:00 - 2023-10-20 23:59
Bend Venture Conference (BVC) takes place in beautiful downtown Bend and creating a high-level of entrepreneurial activity and energy. In its twentieth year, BVC is a pillar of Central Oregon’s robust entrepreneurial culture that has transformed this small timber community into a mecca for startups. Throughout the conference attendees hear company pitches, participate in multiple networking activities and listen to inspiring presenters from across the United States. Tickets and information here.

Location: Tower Theatre in Bend, Oregon

Site Interviews
2023-10-19 00:00 - 2023-10-20 23:59

Offers Extended
2023-10-23 00:00 - 2023-10-27 23:59

Healthcare Webinar: Employment Law Updates for 2023
2023-10-27 12:00 - 13:00
Watch the replay:

This Employment Law Update webinar focuses on issues that matter most to healthcare clinics. In this online presentation, attorney Jaclyn K. Rudebeck shares the latest state and federal updates in employment law legislation, including:

Oregon Paid Family and Medical Leave (PFMLI)

Employment Liability Insurance Coverage (EPLI)

NLRB and how it applies to employers even when the workforce is not currently unionized

Other recent state and federal employment law updates

About the Presenter

Jaclyn K. Rudebeck, Attorney, Watkinson Laird RubensteinJaclyn is an experienced employment and business attorney. In addition to her experience as outside counsel, she has held internal executive roles in the nonprofit sector and in the food and beverage manufacturing and hospitality industry, and she can relate to the many demands her clients face. Jaclyn also has advanced training in change management, continuous improvement/LEAN, and organizational wellness; her vast practical experience in these areas allows her to offer support beyond legal compliance, to help organizations truly thrive.

Live Q&A Session: 2023 Filing Update for Forms 1099 with the Jones & Roth Small Business Advisors
2023-10-31 12:00 - 13:00
Watch the Replay:

Who should watch?

This live Q&A session is for small businesses preparing to report payments on Forms 1099 early next year, who have already watched our Forms 1099 Video Tutorial Series. It’s important for small businesses to stay up-to-date with the revisions to Forms 1099 and the related rule changes. Be sure to first watch our Forms 1099 Video Tutorials, then watch the replay of this Live Q&A to get answers about:

Payments that include both goods and services

Rentals of personal property vs rentals of real property

Payments to Health Care Professionals and Medical Service Providers

Attorney and Settlement payments

Non-qualified deferred compensation payments

Classifying whether something is reportable or not, and which Form 1099 to use

Identifying the reportable payee when paying sole proprietors, LLCs, payees merged or bought by another, S-Corps, agents, or middlemen

Receiving backup withholding

W-9 document validation and IRS TIN Match Program

Handling payees with a missing tax identification number (TIN)

Exempt organization payees

Combined Federal/State Filing Program

E-Filing

and more!

About the Presenters

Jim Wyatt, Jones & Roth Business AdvisorJim is a Consultant with over 30 years of business and consulting experience across several business sectors, including manufacturing, retail, and agriculture.

Jenny Odintz, Jones & Roth Business AdvisorJenny joined the Jones & Roth team in 2019. She brings a specialized accounting and bookkeeping expertise to the firm’s small business services group

Financial Considerations & Tax Planning Opportunities for Small to Mid-Sized Businesses
2023-11-30 12:00 - 13:00
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Business owners have to keep a number of tax planning and financial considerations on their radar, whether they are just starting out, managing growth, or preparing for an exit.

In this webinar, Matt Adams, CFP®, CLU®, ChFC® and Jordan Dawley, CPA discuss financial considerations and tax planning opportunities for owners of small to mid-sized businesses, as they plan for the end of 2023 and beyond.

About the Presenters

Matt Adams, CFP®, CLU®, ChFC®Partner & Financial Advisor

Matt specializes in comprehensive wealth management for individuals, families and business owners. This includes, but is not limited to, investment strategies, 401(k) and retirement plans, disability income insurance, life insurance, long-term care insurance, charitable gifting strategies, estate conservation, and business succession planning. Matt has over 25 years of experience in the financial services profession.

Matt Adams is a Financial Advisor offering Securities through Avantax Investment ServicesSM, Member FINRA, SIPC, Investment Advisory services through Avantax Advisory ServicesSM, and Insurance services offered through an Avantax affiliated insurance agency. Jones & Roth and Avantax are unaffiliated.

Certified Financial Planner Board of Standards Inc. owns the certification marks CFP®, CERTIFIED FINANCIAL PLANNER™ and federally registered CFP (with flame design) in the U.S., which it awards to individuals who successfully complete CFP Board’s initial and ongoing certification requirements.

Jordan Dawley, CPASenior Manager

Jordan Dawley works at Jones & Roth as a Senior Manager. He specializes in providing tax planning and preparation for individuals and businesses, working closely with our dental and healthcare practice niches. He enjoys connecting with others in the local business community and providing solutions that have an impact on local companies and their owners. He currently serves as the Audit Chair of the local chapter of Risk Management Association.

Jordan Dawley is a Financial Advisor offering Securities through Avantax Investment ServicesSM, Member FINRA, SIPC, Investment Advisory services through Avantax Advisory ServicesSM, and Insurance services offered through an Avantax affiliated insurance agency. Jones & Roth and Avantax are unaffiliated.

A Comprehensive Overview of the Oregon Personal Property Tax Return for Businesses
2023-12-05 12:00 - 13:00
Watch the replay:

Join us for this complimentary Webinar with guest presenters from the Lane County Department of Assessment & Taxation.

This workshop is designed for Oregon small business owners, and covers the tax form “Confidential Personal Property Return — Form OR-CPPR (ORS 308.290),” which assesses business furniture, fixtures, equipment, floating property, and leased or rented property. Our expert presenters review the form section by section, so you’ll walk away better prepared to fill out your form when it arrives to you in the mail.

Webinar attendees will:

Gain confidence as you learn how to fill out the Personal Property Tax Return Form OR-CPPR (ORS 308.290)

Understand the various sections of the form

Have an opportunity to ask questions and learn from the experts

Who should attend this workshop?

Oregon businesses that own taxable personal property (i.e. furniture, fixtures, equipment, floating property, or leased/rented property — including any property not currently used, placed in storage, or held for sale) and have previously used or currently use it in the business to generate income. Personal property does not include property such as inventory, farm machinery/equipment, or any goods, furniture, clothing, tools, and equipment used exclusively for personal use in your home.

Presented by:

The Lane County Department of Assessment & Taxation

Kimberley WestwangPersonal Property Appraiser

Lacey WaltonPersonal Property Specialist

Reimbursement Reality 2024 – Healthcare Webinar
2024-02-09 12:00 - 13:00
Watch the replay:

Are you ready for 2024?

Discover how shifts in the health care landscape will impact your practice in 2024 and beyond. In this dynamic presentation, national speaker, trainer and author Elizabeth Woodcock, DrPH, MBA, FACMPE, CPC gives us the lowdown on emerging trends that can pose both opportunities and threats to medical practices in the coming year. You’ll have a front row seat, as Elizabeth shares today’s hot button topics, such as:

Impactful trends shaping the reimbursement landscape for medical practices

Reveal of the final Medicare reimbursement for 2024 – which specialties will feel pain, which ones will gain

Overview of novel opportunities for payment, including caregiver training from Medicare

Summary of the CPT® changes for 2024, including the most-used office evaluation and management codes

Tips to avoid the 9% penalty for the 2024 Medicare Incentive Payment System

You’ll walk away from this webinar armed with information and knowledge to understand how your practice can weather the storms and take advantage of the opportunities in the coming year.

Who should watch this webinar?

The Jones & Roth Healthcare Webinar series is designed for Physicians, Practice Managers, Clinic Financial Managers, and HR/Recruiting Managers.

Our Expert Speaker:

Elizabeth Woodcock, DrPH, MBA, FACMPE, CPCSpeaker, Author, Consultant

Dr. Elizabeth Woodcock is the founder and principal of Atlanta-based Woodcock & Associates. She is a Fellow in the American College of Medical Practice Executives and a Certified Professional Coder. In addition to a Bachelor of Arts from Duke University, she completed a Master of Business Administration in healthcare management from The Wharton School of Business of the University of Pennsylvania. She earned her Doctor of Public Health in Health Policy and Management from the Bloomberg School of Public Health of Johns Hopkins University. She currently serves as an Adjunct Assistant Professor at Emory University’s Rollins School of Public Health.

Spring Career Expo
2024-04-22 17:00 - 19:00
Viking Pavilion – Portland State University930 Southwest Hall StreetPortland, Oregon 97201

Looking to build your network and learn more about career opportunities in accounting, finance, or data analytics?

The Spring Career Expo is a night of networking with employers across theses professions! You are invited to explore career opportunities at our annual spring accounting, finance, and analytics career expo on Monday, April 22 from 5:00 p.m. to 7:00 p.m. in the Viking Pavilion at Portland State University. While the event is hosted by PSU, UO, and OSU, all students across Universities and Community Colleges in Oregon and SW Washington are encouraged to attend.

This is an opportunity to learn more about careers in these fields, build connections with professionals, and learn about upcoming internship and full-time job opportunities. This event will include a variety of employers, including public accounting, corporate, governmental, and non-profit partners that are seeking to hire accounting, finance, and analytics students.

The event will kick off at 5 pm and end at 7 pm. Check-in will open at 4:45 p.m., and students are welcome to come and go as they please, although we recommend that you stay for the entire event to get the most out of this outstanding networking opportunity! Prior to the event, students are encouraged to attend the networking workshop from 4:00 p.m. – 5:00 p.m. to help shake off any pre-event jitters before meeting with employers.

Why should you attend?

Students planning to apply for 2024-2026 full- time jobs or internships: Networking with employers gives you the opportunity to learn more about them (and them to learn more about you) before interview decisions are made. Building connections through the career expo can make a big difference in the volume of interviews you receive and the organizations that you are interested in working for.

Students not planning to apply for any positions: This is an excellent opportunity to learn more about accounting employers and future opportunities that you can take advantage of. It’s never too early to start networking! The relationships that you build now can make a huge difference in securing an internship or full time position in the future!

Who can attend?

This event is designed for current or prospective accounting, finance, or analytics (information systems) students that are currently enrolled at a University or Community College in Oregon or SW Washington.

What should you expect?

The expo will be a “booth” style event, similar to most career fairs, where employers will be stationed at booths (i.e. tables with lots of swag and branding on them) and eager to meet with students.

Students will be provided with a list at check-in of employers in attendance that hire for their majors.Student attendees will be able to navigate to different employer booths as they please and network with the organizations of their choosing. We recommended bringing copies of your resume to leave with interested employers.

What should you wear?

Business casual attire is required. Students are welcome to wear business professional attire.

Looking for some networking tips to help prepare for the event?

A Networking Prep workshop will be offered prior to the event from 4-5 pm in the Viking Pavilion. This prep session will be set in a relaxed environment where you can try out your communication skills and get the jitters out.

Beta Alpha Psi meeting at OSU: “Finding your Niche”
2024-05-08 18:00 - 19:00
Jones & Roth will be at OSU’s Beta Alpha Psi meeting “Finding your Niche” — May 8th from 6:00pm-7:00pm

Austin Hall, Room 2262751 SW Jefferson Way, Corvallis, OR 97331

Shred-a-palooza 2024
2024-06-25 13:00 - 15:00
[New date!] FREE document shred event — open to the public

Rescheduled to Tuesday, June 25th

Location: Jones & Roth Eugene Office260 Country Club RoadEugene, OR 97401

Limit of 4 standard file boxes per person

“Certified” Shredding Destruction by iSecure

100% secure—destroy materials as you watch

· Paper Documents· Files· Notebooks· Cancelled Checks· VHS tapes· Backup Tapes· CDs and DVDs

iSecure Inc. is a NAID “AAA” Certified member of the National Association of Information Destruction (NAID) since 2006.For more information visit www.naidonline.org.

Fall Recruiting Kickoff
2024-09-05 16:00 - 17:30
Virtual Event — Accounting students, mark your calendars for the Fall Recruiting Kick-Off, hosted by Portland State University, Oregon State University, the University of Oregon, and the University of Portland! This event will give you an early opportunity to network with public accounting firms. Come meet our team! Tricia, Edwina, Allison, Ashlyn, & Logan will be answering questions about what makes Jones & Roth unique, the fall recruiting process, and upcoming 2025 opportunities.

Linfield: Meet the Firms 2024
2024-09-11 11:00 - 13:00
Linfield Accounting students – stop by and chat with us at Meet the Firms this Wednesday. Visit with our team members Tricia & Theo to learn more about 2025 internships and staff positions.

OSCPA Career Showcase 2024
2024-09-17 18:00 - 20:00
Accounting Students — Join us Tuesday, September 17th at the OSCPA Career Showcase, at the Oregon Convention Center, to learn about starting your Career Path at Jones & Roth.

Days of Caring 2024
2024-09-26 00:00 - 2024-09-28 23:59
Each year, United Way mobilizes hundreds of volunteers across Lane County to volunteer with local nonprofits. Organizations benefit from hard-working volunteers, and volunteers get to enjoy coming together to make a tangible impact in their community!

For questions, or to be added to the volunteer newsletter list, please contact Emilyn Bell at dayofcaring@unitedwaylane.org.

OSU Meet the Firms 2024
2024-10-09 18:00 - 20:00
Beavers! OSU’s Meet the Firms event takes place October 9 at Memorial Union Ballroom. Accounting students, stop by and meet our team! We’ll be answering questions about what makes Jones & Roth unique, the fall recruiting process, and upcoming 2025 opportunities.

UO Meet the Firms 2024
2024-10-10 17:30 - 19:30
Ducks! UofO’s Meet the Firms event takes place October 10 at Lillis Atrium. Accounting students, stop by and meet our team! We’ll be answering questions about what makes Jones & Roth unique, the fall recruiting process, and upcoming 2025 opportunities.

MGMA Oregon Managers Time Out Meeting
2024-10-11 12:30 - 16:30
RSVP by October 4

Location: Jones & Roth Office located at: 260 Country Club Rd #100, Eugene, OR 97401

Managers Time Out (MTO) Meetings provide educational outreach to all geographical areas of Oregon. MTO Meetings are free to attend and open to Practice Managers, Physicians and Healthcare Staff whether a member or non-member of Oregon MGMA. This meeting includes educational sessions, lite snacks, and networking/happy hour time.

This meeting is closed to those who provide products and services to providers unless sponsoring the event.

MEETING AGENDA AND SESSION INFORMATION

12:00pm Arrival & Light Lunch

12:30pm Opening & Announcements, OMGMA

12:45pm Session #1: Navigating the Uncertainty of Business Disruption: Creating a Culture of Preparedness with Gary Piercy, Director of Commercial Banking & Paula Hazen, Treasury Deposit Officer, Arbor Bank

Learn how to:

Proactively manage business disruptions to ensure your medical practice continues to deliver excellent patient care

Utilize strategies to handle uncertainties like weather events, pandemics, and data breaches

Support your team so they are prepared, engaged, and able to navigate anxiety through business disruptions

1:45pm Break

2:00pm Session #2: Increasing Practice Resiliency through Proactive Financial Management with Jordan Dawley, CPA, Jones & Roth CPAs & Business Advisors

Learn best practices for:

Benchmarking your practice’s financial and operational KPIs for better decision-making

Proactive and strategic tax planning to take advantage of the right opportunities

Managing cash flow through revenue cycle management for a healthy bottom line

3:00pm Break

3:15pm Jumpstart Workshop – Get a jumpstart applying what you’ve learned today to your own practice!

3:45-4:30pm Networking / Happy Hour

Click here to RSVP by October 4

Annual GAAP Update for Not-for-profit Organizations: Online Webinar
2024-10-25 12:00 - 13:30
Register Here:

Join the Jones & Roth Nonprofit Team for an overview of recent accounting standards updates and key accounting principles for not-for-profit organizations. We will share best practices and requirements for ensuring compliance with reporting standards and walk through the recent updates to U.S. GAAP impacting not-for-profit organizations.

In this presentation, we will cover:

Best practices and requirements for not-for-profit financial statement reporting standards

Navigating revenue recognition – reporting contributions, in-kind contributions, and earned revenue

Overview and key considerations for leases

Understanding the new current expected credit loss model

Who should attend?

Executive Directors

Chief Financial Officers

Controllers

Financial Directors / Managers

Board Members

Our Expert Speakers:

Aaron Sachs, CPASenior Manager

Aaron Sachs is a member of the firm’s Nonprofit and Private Company Services teams. He joined Jones & Roth in 2013 and enjoys helping companies from a wide variety of industries identify opportunities for improving the quality and efficiency of the financial reporting process in conjunction with providing assurance services. Aaron’s experience with private companies and nonprofit organizations includes audits, reviews, and federal single audits; and information return preparation services.

Shelley Ombrembowski, CPA, CIAManager

Shelley Ombrembowski works at Jones & Roth as a Manager. She is a key member of the firm’s Private Company Services and Nonprofit Teams, providing a variety of audit and assurance services. Prior to joining Jones & Roth, she spent five years at a large, national public accounting firm, where she performed internal audit and risk consulting services in the financial services industry. She then spent two years as the audit manager for a large credit union in Southern Oregon.

Matt Currier, CPAManager

Matt Currier is a Manager and works with both nonprofit organizations and privately-held businesses. As a key member of the firm’s Nonprofit and Affordable Housing teams, he has developed specialized expertise providing audit, assurance, and tax services. Matt is also a member of the firm’s Form 990 Task Force.

Year-End Planning for Healthcare Practices 2024
2024-11-08 12:00 - 13:00
Register Here:

Hear from Healthcare CPAs Nicole McOmber, Jeremy Prickel, and Brian Newton, as they discuss the latest tax legislation updates and key focus areas for year-end planning.

In this presentation, we will cover:

The latest updates to federal, state and local tax legislation

Financial and operational management best practices

Our Year-End Checklist for practice administrators

Who should attend?

The Jones & Roth Healthcare Webinar series is designed for Physicians, Practice Managers, Clinic Financial Managers, and HR/Recruiting Managers.

Our Expert Speakers:

Nicole McOmber, CPAPartner & Shareholder

Nicole McOmber is the leader of the firm’s Healthcare team. She specializes in practice management, advisory services, and tax & accounting services for medical practices and clinics across the Pacific Northwest. Nicole provides a wide range of tax and advisory services to individuals, families, and businesses. She is an active coach and advisor, working closely with clients to identify goals and sculpt creative solutions to achieve short-term and long-term objectives.

Jeremy Prickel, CPAPartner & Shareholder

Jeremy Prickel serves as a leader on the firm’s Management Team. He also leads the firm’s Dental team and is a key member of the Healthcare team. Jeremy has built a reputation across the Pacific Northwest as a valuable resource for dental clinics, medical practices and their owners who are looking to make the most of their opportunity. He specializes in practice benchmarking, cash flow planning, business strategy, and tax planning. He is regularly called upon to present specialized dental and healthcare accounting topics at industry conferences.

Brian Newton, CPAPartner & Shareholder

Brian Newton is a leader on the Jones & Roth healthcare and dental teams. He is also a key member of the nonprofit team. Brian works with physician-owned healthcare practices and dental practices providing practice management, advisory services, and tax & accounting services. He holds expert knowledge in all areas of accounting, and has honed specific skills related to comprehensive medical practice analysis. He is also a member of the firm’s assurance services department management team and his experience includes supervision of audits and reviews of various commercial, nonprofit and partnerships entities. In addition, Brian has extensive tax experience managing an individual and small business tax practice.

Employment Law Updates for 2025 – Webinar for Healthcare Practices
2025-02-21 12:00 - 13:00
Watch Here:

Join the Jones & Roth Healthcare Advisors in this online presentation about updates to employment laws and issues that matter most to healthcare clinics. Attorney Jaclyn K. Rudebeck shares overall best practices in employment law for healthcare practices, trends, and legal updates for the coming year.

Who should attend this webinar?

The Jones & Roth Healthcare Webinar series is designed for Physicians, Practice Managers, Clinic Financial Managers, and HR/Recruiting Managers.

About our Presenter

Jaclyn K. Rudebeck, Attorney, Watkinson Laird RubensteinJaclyn is an experienced employment and business attorney. In addition to her experience as outside counsel, she has held internal executive roles in the nonprofit sector and in the food and beverage manufacturing and hospitality industry, and she can relate to the many demands her clients face. Jaclyn also has advanced training in change management, continuous improvement/LEAN, and organizational wellness; her vast practical experience in these areas allows her to offer support beyond legal compliance, to help organizations truly thrive.

Retirement Plans and your Dental Practice – Weighing the Options
2025-05-16 12:00 - 13:00
Watch the replay:

A retirement plan for your dental practice is essential to the long-term retirement goals for both you and your employees. Those practices that have a plan in place and contribute on a consistent basis have the best opportunity for retirement success.

A practice’s retirement plan should maximize the benefit to the dentist owner and provide a tax efficient way to build wealth over the long-term. The plan type should also be monitored periodically and adjusted according to where your practice is in its life cycle.

Whether your practice is a new start-up, an established practice, or you’re beginning to consider the transition to retirement, choosing the right option can ensure you are moving toward your future retirement goals.

Who should watch this webinar?

This presentation is designed for Dental Practice Owners and/or Practice Managers.

About our Presenters

Mark Reynolds, CPA Jones & Roth CPAs & Business Advisors

Mark Reynolds is the leader of the Retirement Plan Services team. Mark works with small- to medium-sized retirement plans, focusing on optimal plan design to ensure Plan Sponsors are able to maximize benefits for both the Plan Sponsor and the participants. His team provides Third Party Administration (TPA) services and compliance for small and medium group retirement plans.

Mark is also a leader on the Retirement Plan Audit team, where he helps oversee audit engagements for those plans in need of an annual audit, as required by the Department of Labor. Mark works with retirement plans throughout the Northwest. He is a member of the Assurance Services Management Team and Quality Control Committee.

Jordan Dawley, CPA Jones & Roth CPAs & Business Advisors

Jordan is a Partner in the firm’s Bend Office. He specializes in providing strategic tax planning and advisory services for individuals/families and closely‐held businesses across a wide variety of industries.

As an active coach and advisor, he enjoys helping his clients navigate complex transitions and achieve their short‐ and long‐term goals. He is also a key member of the firm’s Healthcare and Dental teams, with specialized expertise advising owners and administrators of medical and dental practices.

Jordan holds a dual degree in Accounting and Economics from the University of Oregon and is a native of Bend, Oregon. He is passionate about supporting the Central Oregon business community and providing solutions that make a positive impact on both the companies and their owners.

Shred-a-palooza 2025
2025-06-25 13:00 - 15:00
FREE document shred event — open to the public

Location: Jones & Roth Eugene Office260 Country Club RoadEugene, OR 97401

Limit of 4 standard file boxes per person

“Certified” Shredding Destruction by iSecure

100% secure—destroy materials as you watch

· Paper Documents· Files· Notebooks· Cancelled Checks· VHS tapes· Backup Tapes· CDs and DVDs

iSecure Inc. is a NAID “AAA” Certified member of the National Association of Information Destruction (NAID) since 2006.For more information visit www.naidonline.org.
