Wine Business and Agriculture Services We provide advanced CPA services to wine industry businesses and agriculture. Our emphasis is on financial statement services for use by management, bankers, and investors and on proactive strategic services including tax related services and consulting. We love your business and you will love ours. Constance Coughlan, CPA Constance Coughlan, MA, 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