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Firm History In 1922, John D. Morrison opened a public accounting practice in Marquette, one of the first to be established in the Upper Peninsula. The practice grew and had five offices covering an area from Sault Ste. Marie, Michigan to Superior, Wisconsin. Ernst & Ernst (now Ernst & Young), one of the largest international CPA firms, purchased the practice in 1961 and centralized all operations in Marquette. Paul Makela and Bob Toutant purchased the practice from them on June 1, 1988, forming Makela & Toutant, P.C. Paul and Bob were both partners in the predecessor firm, Ernst & Whinney. On January 1, 1992, Carol Hill was admitted to the partnership and the firm name was changed to Makela, Toutant & Hill, P.C. Most recently, on January 1, 2001, Paul Nardi was admitted to the partnership and the firm name was changed to Makela, Toutant, Hill & Nardi, P.C. The firm continues to provide high quality services to clients throughout the Upper Peninsula, continuing a tradition that began over 80 years ago. We have continued to work with Ernst & Young on selected engagements and have access to their international resources. This enables us to consult with some of the best known experts in various areas, thereby enabling us to bring a fresh perspective in complex situations. No other firm in the Upper Peninsula has the ability to deliver such service. We continually stress quality and professionalism in our services to our clients. We participate in the American Institute of CPAs Peer Review Program and have always received unqualified opinions on our quality control procedures and practices. All of our professionals immediately strive to become CPAs after they join our firm, and all professionals above the level of staff accountant have received certification. You can be assured that all of the services provided by our firm will have the attention of a licensed Certified Public Accountant. We acquaint ourselves with our clients both personally and professionally in order to better understand their business and personal goals. This enables us to provide them with services which are tailored to meet their needs and objectives.
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