2. CBIZ Accounting, Tax, & Advisory Services Mayer Hoffman McCann, P.C.

3. Philip Rootberg & Company, LLP Mayer Hoffman McCann, P.C. Rootberg Business Services, Inc. CBIZ Accounting, Tax & Advisory Services

4. - More than 80,000 clients - Approximately 5,000 employees - 59 reporting business units - 17 consolidated offices – over 150 total offices in 33 states What is CBIZ? Century Business Services, Inc. (CBIZ) is a leading provider of outsourced professional business services primarily focused on the small and mid-sized market in the United States.

6. What is Mayer Hoffman McCann, P.C.? Mayer Hoffman McCann, P.C. (MHM) is a national public accounting firm, 100% owned by individual CPA shareholders. MHM has a strategic alliance with CBIZ. - Audit - Reviews - Compilations - Forecasts/projections - Litigation support - Agreed-upon procedures

7.  Diversity of experience (not pigeon-holed).  Direct contact with partners and upper management.  Immediate client contact and responsibility.  Relaxed environment. Local Firm Advantages  Ability to advance more rapidly due to personal recognition. National Firm Advantages  National branding  Departmental/Geographical mobility.  Opportunity to specialize in certain industries.  Nationwide training and career development.  Competitive compensation and more comprehensive benefits.

8. Local Firm Advantages  Ability to advance more rapidly due to personal recognition (not just a number).  Diversity of experience (not pigeon-holed).  Direct contact with partners and upper management.  Immediate client contact and responsibility.  Relaxed environment. CBIZ  Have retained “Small Firm Atmosphere.”  We give staff immediate exposure to a broad range of areas and responsibilities.  Management meetings and “client teams.”  Staff interact with and become responsible for clients immediately.  Develop career at your own pace through the help of mentors.

9. National Firm Advantages  National name recognition.  Departmental/Geographical mobility.  Opportunity to specialize in certain industries.  Nationwide staff training and career development.  Competitive compensation and more comprehensive benefits. CBIZ  Rapid exposure nationally.  Expansion of Departments and CBIZ offices nationwide.  Full menu of specialization throughout affiliated firms.  National level staff seminars and CBIZ leadership workshops.  We compete with the large firms, and are able to offer other benefits such as a stock ownership program.

10. Audit Associate Client Attestation Audits Reviews Compilations Tax return preparation 1040 1041 1065 1120 1120S Tax consulting IRS relations Strategic tax planning

11. Tax Associate Client Attestation Audits Reviews Compilations Tax return preparation 1040 1041 1065 1120 1120S Tax consulting IRS relations Strategic tax planning Other Estate planning Gift tax returns Pension plans

12. NASDAQ: CBIZ