Related Links American Institute of Certified Public Accountants (AICPA) California Society of Certified Public Accountants (CalCPA) Hawaii Society of Certified Public Accountants (HSCPA) Oregon Society of Certified Public Accountants (OSCPA) Institute of Management Accountants (IMA) Quickbooks Pro Advisor Napa Chamber of Commerce Constance Coughlan, CPA Constance Coughlan, JD, CMA, CPA, owner 525 Lincoln Avenue · Napa, California 94558 phone 707.255.0677· fax 707.255.0687 Hawaii phone 808.536.1274 Oregon phone 503.287.0674 email Constance@MCCoughlan.com Practices in California, Hawaii, and Oregon. Member: American Institute of Certified Public Accountants, California Society of Certified Public Accountants, Hawaii Society of Certified Public Accountants, Oregon Society of Certified Public Accountants, Institute of Management Accountants @2008 M.C. Coughlan