| 1 | Ernst & Young U.S. LLP | 60 | 5/5 | 6 | $80,150 |
| 2 | Deloitte & Touche LLP | 27 | 4/5 | 6 | $69,181 |
| 3 | Deloitte Tax LLP | 27 | 5/5 | 6 | $58,136 |
| 4 | TSMC Arizona Corporation | 10 | 5/5 | 2 | $80,698 |
| 5 | Price Kong & Co., CPA's P.A. | 8 | 3/5 | 0 | $53,664 |
| 6 | Gowan Company, LLC | 7 | 4/5 | 2 | $70,412 |
| 7 | RSM US LLP | 7 | 3/5 | 0 | $113,000 |
| 8 | Sungrow USA Corporation | 6 | 3/5 | 2 | $72,492 |
| 9 | First Solar, Inc. | 5 | 5/5 | 1 | $75,100 |
| 10 | Khan, Slayter & Kistler CPA LLC | 5 | 2/5 | 0 | $48,000 |
| 11 | Semple, Marchal & Cooper, LLP | 5 | 4/5 | 1 | $60,000 |
| 12 | Moss Adams LLP | 5 | 3/5 | 0 | $107,078 |
| 13 | Amazon.com Services LLC | 4 | 2/5 | 0 | $136,250 |
| 14 | Insight Direct USA, Inc. | 4 | 3/5 | 2 | $91,824 |
| 15 | KPMG LLP | 4 | 4/5 | 1 | $93,500 |
| 16 | Lin Chai Rawlinson CPA, PC | 4 | 2/5 | 0 | $61,464 |
| 17 | Teuscher Walpole LLC | 4 | 2/5 | 0 | $107,500 |
| 18 | Lucid USA, Inc. | 4 | 3/5 | 1 | $102,648 |
| 19 | Aon Insurance Managers (USA), Inc. | 3 | 2/5 | 0 | $72,800 |
| 20 | Aprio Advisory Group, LLC | 3 | 1/5 | 3 | $105,000 |
| 21 | Carvana, LLC | 3 | 2/5 | 0 | $95,481 |
| 22 | HBL CPAs, P.C. | 3 | 1/5 | 0 | $69,000 |
| 23 | HR Staffing LLC. | 3 | 1/5 | 0 | $55,099 |
| 24 | Microchip Technology Inc. | 3 | 3/5 | 1 | $58,995 |
| 25 | Nikola Corporation | 3 | 2/5 | 0 | $80,000 |
| 26 | PRICEWATERHOUSECOOPERS LLP | 3 | 2/5 | 0 | $77,000 |
| 27 | Reid and Reid, CPA, PC | 3 | 2/5 | 0 | $66,000 |
| 28 | The University of Arizona | 3 | 2/5 | 1 | $69,443 |
| 29 | Amkor Technology, Inc. | 2 | 1/5 | 2 | $95,000 |
| 30 | Aniles and Company LLC | 2 | 2/5 | 0 | $77,339 |
| 31 | ATLAS CPAs & Advisors PLLC | 2 | 1/5 | 0 | $81,200 |
| 32 | Baker Tilly US, LLP | 2 | 1/5 | 0 | $55,000 |
| 33 | Circle K Stores Inc. | 2 | 2/5 | 1 | $90,000 |
| 34 | Clearway Energy Group LLC | 2 | 1/5 | 0 | $83,230 |
| 35 | CliftonLarsonAllen LLP | 2 | 1/5 | 2 | $73,500 |
| 36 | Fortitude Family Office, LLC | 2 | 1/5 | 2 | $60,000 |
| 37 | GGC Trans Inc | 2 | 1/5 | 2 | $60,000 |
| 38 | GoDaddy.com, LLC | 2 | 1/5 | 0 | $68,591 |
| 39 | Han Group LLC | 2 | 2/5 | 1 | $72,500 |
| 40 | Healthcare Arizona LLC | 2 | 2/5 | 0 | $62,550 |
| 41 | Imagine Learning | 2 | 1/5 | 0 | $130,000 |
| 42 | JA Solar Industrial Corp. | 2 | 1/5 | 0 | $75,000 |
| 43 | JENNY X. CAI, CPA, PC | 2 | 2/5 | 0 | $79,040 |
| 44 | Marketech International Corporation USA | 2 | 1/5 | 0 | $57,000 |
| 45 | MTC Management PLLC | 2 | 1/5 | 0 | $72,966 |
| 46 | Muaqua Engineering Inc | 2 | 1/5 | 2 | $65,000 |
| 47 | ProCraft Cabinetry Phoenix LLC | 2 | 1/5 | 2 | $92,000 |
| 48 | Propersys Corporation | 2 | 1/5 | 2 | $67,500 |
| 49 | ProVision, PLC | 2 | 2/5 | 0 | $76,938 |
| 50 | PSW of Arizona LLC | 2 | 2/5 | 1 | $80,000 |
| 51 | Semiconductor Components Industries, LLC | 2 | 1/5 | 0 | $130,097 |
| 52 | SunFed Produce LLC | 2 | 1/5 | 0 | $59,030 |
| 53 | The Reinalt-Thomas Corporation | 2 | 2/5 | 1 | $84,282 |
| 54 | Todica Financial Services LLC | 2 | 2/5 | 1 | $55,491 |
| 55 | VANTAGE MOBILITY, LLC | 2 | 2/5 | 1 | $86,248 |
| 56 | Vertex Education LLC | 2 | 1/5 | 0 | $94,091 |
| 57 | XXII Century, Inc. | 2 | 1/5 | 0 | $64,709 |
| 58 | Freeport Minerals Corporation | 2 | 2/5 | 1 | $141,000 |
| 59 | 4-D Properties LLP | 1 | 1/5 | 0 | $48,000 |
| 60 | Align Technology, Inc. | 1 | 1/5 | 1 | $135,000 |
| 61 | American Express Company | 1 | 1/5 | 0 | $114,692 |
| 62 | Ames Construction, Inc. | 1 | 1/5 | 0 | $89,482 |
| 63 | Aniles and Company PLLC | 1 | 1/5 | 0 | $84,677 |
| 64 | APX Van Lines LLC | 1 | 1/5 | 0 | $65,853 |
| 65 | Autodesk, Inc. | 1 | 1/5 | 0 | $107,600 |
| 66 | Avnet, Inc. | 1 | 1/5 | 0 | $135,000 |
| 67 | Axon Enterprise, Inc. | 1 | 1/5 | 0 | $102,200 |
| 68 | Baker Tilly Advisory Group, LP | 1 | 1/5 | 0 | $60,650 |
| 69 | BDO USA, LLP | 1 | 1/5 | 0 | $82,000 |
| 70 | BDO USA, P.C. | 1 | 1/5 | 0 | $128,000 |
| 71 | BeachFleischman PLLC | 1 | 1/5 | 0 | $75,695 |
| 72 | Bemo USA Corporation | 1 | 1/5 | 0 | $85,000 |
| 73 | BL Distribution West, LLC | 1 | 1/5 | 0 | $70,000 |
| 74 | CapFinancial Partners LLC | 1 | 1/5 | 0 | $75,501 |
| 75 | CLOUDFLARE, INC. | 1 | 1/5 | 1 | $115,000 |
| 76 | Concept Art House, Inc. | 1 | 1/5 | 0 | $65,853 |
| 77 | Connor Group, Inc. | 1 | 1/5 | 0 | $77,500 |
| 78 | CREDITNINJA LENDING, LLC | 1 | 1/5 | 0 | $78,000 |
| 79 | CWDL, CERTIFIED PUBLIC ACCOUNTANTS | 1 | 1/5 | 0 | $59,500 |
| 80 | EBERLE DESIGN LLC | 1 | 1/5 | 0 | $111,997 |
| 81 | Gallacher, Bosen & Goodman, PLLC | 1 | 1/5 | 0 | $75,000 |
| 82 | Gen Digital Inc. | 1 | 1/5 | 1 | $80,000 |
| 83 | Harvard Investments, Inc. | 1 | 1/5 | 0 | $85,000 |
| 84 | Honeywell International Inc. | 1 | 1/5 | 0 | $112,000 |
| 85 | Hosler Wealth Management, LLC | 1 | 1/5 | 1 | $120,000 |
| 86 | INEIGHT, INC. | 1 | 1/5 | 0 | $95,000 |
| 87 | INNOVA SOLUTIONS, INC. | 1 | 1/5 | 1 | $102,648 |
| 88 | Inspired Healthcare Capital LLC | 1 | 1/5 | 0 | N/A |
| 89 | Karpinski, Bernstein & Adler, PLC | 1 | 1/5 | 0 | $75,000 |
| 90 | Khalsa McBrearty Accountancy LLP | 1 | 1/5 | 0 | $78,000 |
| 91 | Khan & Company AZ, LLC | 1 | 1/5 | 0 | $55,099 |
| 92 | Kwik Retail LLC | 1 | 1/5 | 0 | $69,181 |
| 93 | Liberty Utilities Service Corp. | 1 | 1/5 | 0 | $130,000 |
| 94 | Luxor Industries LLC | 1 | 1/5 | 1 | $72,966 |
| 95 | Marcum LLP | 1 | 1/5 | 0 | $105,000 |
| 96 | MBE CPAs | 1 | 1/5 | 0 | $90,000 |
| 97 | Metz & Associates, PLLC | 1 | 1/5 | 0 | $70,000 |
| 98 | Mind 247 Practice, LLC | 1 | 1/5 | 0 | $70,000 |
| 99 | MornstAir Inc | 1 | 1/5 | 0 | $76,491 |
| 100 | Nguyen Tarbet LLC | 1 | 1/5 | 0 | $75,982 |