PBTK is a full-service CPA firm formed in 1990 as the successor to the Las Vegas office of a large national firm. It provides accounting, auditing, tax, litigation support, and other services. PBTK has extensive experience serving industries like gaming/hospitality, real estate/construction, government, and healthcare. As the largest locally-owned accounting firm in Southern Nevada, PBTK offers clients senior-level accessibility and expertise comparable to large national firms.

1. PBTK Industries & Services Technical Excellence. Superior Service.

2. About PBTK Full service CPA firm Qualifications and resources that are compared to those of the Big 4 Clients include publicly-traded companies, privately-owned businesses, government, among others Technical Excellence. Superior Service.

3. Firm History Formed in 1990, as successor to the Las Vegas office of a large national firm Largest locally-owned accounting firm in Southern Nevada Technical Excellence. Superior Service.

4. Global Reach Member of DFK/USA and DFK International, both associations of independent CPA firms Enhances our worldwide reach Provides additional resources for our clients Expands the world of opportunity for our clients Technical Excellence. Superior Service.

5. Client Testimonials "Due to the size of the Firm, PBTK affords the client the opportunity to have a high level of accessibility to senior staff and partners. As a result, important decisions seem to be easily expedited. I would especially recommend PBTK for small to medium sized casinos/hotels because of their significant gaming experience." —Donald Hinkle, Avi Resort & Casino (Laughlin, Nevada) "United Coin has worked with PBTK since 2004 - the partners and principals are very much involved, particularly in the decision making process and planning stages of the audit. This was very refreshing for me, having been involved with other large CPA firms where that decision making isn’t made in front of the client. Similarly, the staffing levels at PBTK have been maintained - we have seen the same faces year in and year out which has made working with them a particularly efficient process." —Steve Deschamps, CFO at United Coin Technical Excellence. Superior Service.

6. Memberships Technical Excellence. Superior Service.

7. SERVICES Accounting & Auditing Taxation Litigation Support Forensic Accounting Valuation Bankruptcy/Receivership Pension Services Technical Excellence. Superior Service.

8. Accounting & Auditing SEC Audits 401(k) plan Audits Reviews and compilations Fraud investigations Internal controls design and review Bookkeeping and controllership services “ Yellow Book” financial and compliance Technical Excellence. Superior Service.

9. Taxation Business and individual tax preparation Estate planning Tax Authority Representation Advance rulings requests Buy/sell agreement analysis Corporate restructurings Technical Excellence. Superior Service.

10. Litigation Support Fact finding Settlement issues Witness services Damages and valuation analysis Fraud investigations Bankruptcy financial advisors Technical Excellence. Superior Service.

11. Forensic Accounting We can help you: Identify the opportunities your employees have to commit and conceal fraud. Design cost effective controls to prevent and detect such activity Quantify damages and link to the guilty party Recover insured losses Technical Excellence. Superior Service.

12. Valuation When an expert valuation can make a difference Business planning Acquisitions and divestitures Estate or personal financial planning Financing and credit Tax matters Litigation, arbitration and other dispute resolution Buy-sell arrangements and other ownership changes Technical Excellence. Superior Service.

13. Bankruptcy/Receivership Experience managing distressed companies under the oversight of courts in bankruptcy and receivership situations Assisted with financial/operational analysis and forensic account matters Developed plans to continue operations, liquidate or sell a business Performed preference analysis Technical Excellence. Superior Service.

14. Pension Services Types of plans PBTK offers and administers: Defined contribution plans Defined benefit plans Typical annual plan administration services Other related services Technical Excellence. Superior Service.

15. INDUSTRIES Gaming / Hospitalty Real Estate / Construction Government Non-profit Law / Professional Service Firms Tribal Gaming & Governments Medical Retail / Wholesale Technical Excellence. Superior Service.

16. Gaming / Hospitality We are an “international firm”, with clients coast to coast and as far as Cairo, Egypt Experience extends to virtually every aspect of the industry Technical Excellence. Superior Service.

17. Real Estate / Construction Tax structuring Bonding Valuation Information systems Technical Excellence. Superior Service.

18. Government Financial and compliance audits Assistance obtaining Certificate of Achievement for Excellence in Financial Report Services related to Official Bond Statements Design and implementation of accounting and management information systems Compliance and internal control examinations and operational studies Risk management evaluations Technical Excellence. Superior Service.

19. Non-profit Budgeting and long-term strategic planning Internal and public financial and regulatory reporting Recruitment and training of board members Avoiding (or managing) unrelated business income (UBI) tax Development of frundraising strategies and methods Technical Excellence. Superior Service.

20. Law / Professional Service Firms We provide law and other professional service firms with tax, accounting, auditing, and a variety of business advisory services, including business development training and time and billing methods, budgeting, and cost containment advice and assistance. We also provide selected CLE training courses for law firms. Technical Excellence. Superior Service.

21. Tribal Gaming & Government An Associate Member of the National Indian Gaming Association (NIGA) Have extensive experience in virtually every aspect of casino gaming and allied industries Technical Excellence. Superior Service.

22. Medical Our auditors and tax advisors are knowledgeable in virtually every aspect of the medical industry, from the availability of industry-specific tax deductions to fraud risks associated with medical practices and the complexities of a 401(k) plan audit. Technical Excellence. Superior Service.

23. Retail / Wholesale Provided audit and tax services for retail and wholesale businesses for over 20 years Industry experience helps us provide you with streamlined, efficient audit, tax and consulting solutions (not research projects) Technical Excellence. Superior Service.

24. Offices 6100 Elton Avenue, Suite 1000 Las Vegas, NV 89107 Phone: 702-384-1120 Fax: 702-870-2474 9980 South 300 West, Suite 200 Sandy, UT 84070 Phone: 801-990-1120 Fax: 801-285-7401 Technical Excellence. Superior Service.