2026 Pub. 8 Issue 3

ROBERT H. “BOB” BERGER, CPA Managing Partner Berger Elliott & Pritchard CPAs LLC Omaha DENNIS D. BLACKMAN, CPA President Blackman & Associates PC Omaha ANDREW J. “DREW” BLOSSOM, CPA Retired/Former Managing Partner KPMG LLP Omaha DERRICK J. BLUM, CPA Partner Iron Horse CPAs & Advisors PC Norfolk LAUREN E. BOND, CPA Senior Manager Deloitte & Touche LLP Omaha THE FOLLOWING NEBRASKA CPAs HAVE BEEN RECOGNIZED ON FORBES’ 2026 LIST OF AMERICA’S BEST-IN-STATE CPAs: GRANT H. BUCKLEY, CPA Partner Buckley & Sitzman LLP Lincoln LESTER F. “LES” BUCKLEY, CPA Partner Buckley & Sitzman LLP Lincoln LAURIE ANN J. BUHLKE, CPA Shareholder Contryman Associates PC Grand Island RALPH DOVALI, CPA Partner McMillen Dovali Co. Omaha MARK F. DUREN, CPA Consultant & Former Managing Shareholder Lutz Omaha JODI M. ECKHOUT, CPA Shareholder Woods & Durham, Chartered Holdrege FRANK L. HAYES, CPA President & Shareholder Hayes & Associates LLC Omaha JUSTIN M. HOPE, CPA Partner Eide Bailly LLP Omaha BRIAN M. KLINTWORTH, CPA Partner HBE LLP Omaha MARK F. MANNING, CPA Owner & Shareholder Manning & Associates PC Crete KELLY J. MARTINSON, CPA Shareholder Lutz Omaha SASHA D. MILLER, CPA Director Allen Capital Group Grand Island CHRISTI L. OLSEN, CPA Owner & Partner Circle CPA LLC Omaha MELISSA R. RUFF, CPA Managing Director Deloitte & Touche LLP Omaha LEONARD M. SOMMER, CPA Managing Partner & Shareholder Hancock Dana Omaha SCOTT D. SORENSON, CPA Managing Partner Frankel LLC Omaha MICHELLE R. THORNBURG, CPA Partner HBE LLP (formerly Koski Professional Group) Omaha Learn more at forbes.com/lists/best-in-state-cpas. 27 nescpa.org

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