Effective November 1, 2014 Holland Shipes Vann, P.C. has split into two firms: Carl W. Vann, Michael L. Whipple and Allison B. Milligan formed Vann Whipple Milligan, P.C. 1117 Perimeter Center West Suite North 300 Atlanta, GA 30338 770.351.1220 http://www.vwmcpa.com https://www.linkedin.com/company/vann-whipple-milligan-p-c- VWM consists of Carl Vann, Mike Whipple, Allison Milligan, Anne Dallas, Daniel Smith, Jane Melby, Lisa Tweedy, Maggie Owenby, Regina Brooks, Judy Long, and Janet Edwards. Frank Shipes and Sean Pennix formed Holland Shipes Pennix LLP 990 Hammond Drive, Suite 350 Atlanta, GA 30328 770.351.1200 http://www.hspllp.com HSP consists of Frank Shipes, Sean Pennix, Chris Thorpe, Dana Boyer, Larry Fermin, Pam Stewart, Chamblyn Dudley, Naema Nickleberry, and Anne Dallas.