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{{Short description|American public accounting firm}}
{{Infobox_Company |
{{About|the U.S. company|other uses|Grant Thornton (disambiguation)}}
company_logo = ] |
{{Infobox company
company_name = Grant Thornton LLP |
| name = Grant Thornton LLP
company_type = ]|
location = ], ] | | logo =
| logo_size = 250px
foundation = 1986, individual components from 1924 |
| type = ]
industry = ]<br />]<br />] |
| foundation = {{start date and age|1924}} (as Alexander Grant & Co.)<br>{{start date|1986}} (as Grant Thornton LLP)
key_people = Ed Nusbaum, CEO|
products = ] | | founder = Alexander Richardson Grant
| location = ], U.S.
num_employees = 5,454 (2006) |
| key_people = Seth Siegel, CEO<br>Kevin Zubor, CFO<ref>{{cite web|url=https://www.grantthornton.com/library/press-releases/2022/march/kevin-zubor-joins-grant-thornton-as-chief-financial-officer.aspx|title=Kevin Zubor {{!}} Grant Thornton|website=www.grantthornton.com|date=22 March 2022 |access-date=March 23, 2022}}</ref>
revenue = {{profit}}$1.2 billion ] (7/31/08) |
| industry = ], tax, and business advisory services
num_employees = 5,631 (including partners, as of 7/31/07) |
| products = ]
homepage =
| revenue = {{profit}} US$1.9 billion (2019)
| num_employees = 8,500+
| parent = ]
| homepage =
}} }}


'''Grant Thornton LLP''' is the American member firm of ], the seventh largest accounting network in the world by combined fee income.<ref>{{cite web|url=https://www.accountancyage.com/rankings/top-20-international-networks-2018/ |title=Top 20 International Networks 2018 |first=Philip |last=Smith |website= www.accountancyage.com |publisher= Accountancy Age |access-date=February 18, 2019}}</ref> Grant Thornton LLP is the seventh largest U.S. ] and advisory organization.<ref name=":2">{{Cite web |date=April 10, 2024 |title=Accounting Firms in the US - Statistica |url= https://www.statista.com/statistics/188725/25-largest-us-accounting-firms-by-net-revenue-2010/ |language=en-US}}</ref> The firm operates 59 offices across the US with approximately 8,500 employees, 550 partners, and produces annual revenue in excess of US$1.9 billion.<ref name=":0">{{Cite web|url=http://www.grantthornton.com/about-us|title=About us {{!}} Grant Thornton|website=www.grantthornton.com|access-date=February 18, 2019}}</ref><ref>{{Cite web|url=http://www.grantthornton.com/about-us/firm-facts.aspx|title=Fact sheet {{!}} Grant Thornton|website=www.grantthornton.com|access-date=March 30, 2016|archive-url=https://web.archive.org/web/20160410093213/https://www.grantthornton.com/about-us/firm-facts.aspx|archive-date=April 10, 2016|url-status=dead}}</ref>
'''Grant Thornton LLP''' encompasses the U.S. operations of ], one of the largest ] organizations outside of the ] (], ], ], and ]). The member firms of Grant Thornton International comprise a global network of 27,000 employees and 2,207 partners in more than 110 countries. Composite revenues of Grant Thornton International member firms in 2007 were $3.5 billion. Grant Thornton LLP is the U.S. member firm and the organization’s largest, operating out of 50 offices with more than 5,000 employees and 499 partners. U.S. revenue growth has doubled over the past four years — exceeding $1 billion in 2007.


== History ==
Grant Thornton LLP has three service lines: audit, tax, and advisory services. Specific advisory services and areas of expertise include: ] compliance, ] and ] advice, ], management consulting, and business valuations. Target industries include ], consumer products, financial services, government contracting, public sector and quasi governmental organizations, health care, not-for-profit, and technology.


=== Early history ===
==History==
{{More citations needed|section|date=November 2017}}
In 1924, 26-year-old Alexander Richardson Grant founded Alexander Grant & Co. in Chicago.
In 1924, Alexander Richardson Grant, a 26 year old senior accountant with ] decided to leave the firm and start his own business with William O’Brien. Alexander Grant & Co. was built in Chicago and it provided services as a middle market firm. The firm was growing rapidly and nationally under the guidance of several new leaders during the next three decades.{{Citation needed|date=March 2020}}
Grant had been a senior accountant with Ernst & Ernst (now Ernst & Young), but left to pursue his plan for public accounting.


In 1961, the company established its national office in Chicago and earned net revenue of more than $5 million. During this time, a competitive firm that was also committed to providing services to middle market established in Europe, and this firm later became known as Binder Dijker Otte & Co. (]).{{Citation needed|date=March 2020}}
When Grant died in 1938, he was just 40 years old. Despite this unexpected loss, Alexander Grant & Co. survived the change in leadership and continued to grow nationally under the guidance of new chief executive officers. The 1950s and early 1960s were a time of both explosive growth and centralization for the firm. The national office in Chicago was established and net revenue exceeded $5 million in 1961.
During the mid-1960s, the firm’s leadership decided to expand internationally. With Wallace E. Olson at the helm, in 1969, Alexander Grant & Co. joined with firms from Australia, Canada, and the United Kingdom to establish the firm of Alexander Grant Tansley Witt. This organization operated successfully for 10 years.


During the mid-1960s, the firm decided to expand its business internationally. In 1969, Alexander Grant & Co. merged with companies from Australia, Canada and the United Kingdom to form an organization called Alexander Grant Tansley Witt.
In 1980, Grant joined with 49 other international accounting firms to form Grant Thornton International. Alexander Grant & Co. became the nation's ninth largest accounting firm in 1985, behind that era's "]" firms, following its merger with Denver-based Fox & Co.
In 1986, the firm changed its name to ], reflecting its affiliation with the United Kingdom firm Thornton Baker, which also changed its name to Grant Thornton.


By 1980, Alexander Grant & Co. had joined with 49 international accounting firms, including a UK firm named Thornton Baker, and formed a professional global network, Grant Thornton International.
==Thought Leadership==
Over the past few years, some of the accounting and financial issues that Grant Thornton LLP has spoken out on have included:


In 1985, Alexander Grant & Co. merged with Fox & Co. and became the ninth largest accounting firm in the United States, just behind the nation's "Big Eight" firms. At that time, the company had 80 offices and more than 3,000 employees.<ref name=":1">{{Cite book|title=International Directory of Company Histories, Vol.57|publisher=St. James Press|year=2004}}</ref>
===5 Point Plan===
In response to the ]'s effect on the accounting profession, Grant Thornton LLP issued its five point plan to restore public trust. In addition to limiting the services that an auditor could provide to a company, Grant Thornton asked that:
* audit committees ensure that the auditor’s primary responsibility is to the shareholders and that the auditor’s relationship with management is clearly subordinate to such responsibility;
* the ] must amend its rules for proxy disclosures of auditor’s fees;
* a principles-based approach should be adopted for all standards-setting areas: accounting, auditing and independence;
* the ] should coordinate a review of the audit methodologies of the major accounting firms.


In 1986, Alexander Grant & Co. changed its name to Grant Thornton, resulted from its affiliation with the United Kingdom firm Thornton Baker, which also changed its name to Grant Thornton.<ref>{{Cite web|url=http://www.grantthornton.com/about-us/history-of-grant-thornton.aspx|title=History of Grant Thornton|access-date=April 23, 2016}}</ref>
===Documenting of Internal Controls===
Grant Thornton LLP refused to accept engagements to document their public audit clients’ internal controls (including documenting existing controls), or perform evaluations of existing controls that management uses to support their conclusions regarding the effective design of those controls.


=== Recent history ===
Grant Thornton believed that while the accounting profession should accept a principles-based versus rules-based approach to accounting that a principles-based approach in adhering to the Sarbanes-Oxley legislation should also occur.
In 2002, Grant Thornton acquired 7 offices, 43 partners and 396 employees from ex-Arthur Andersen.<ref name=":1" />


In June 2014, Grant Thornton announced J. Michael McGuire as the firm's chief executive officer.<ref>{{Cite web|url=http://goingconcern.com/post/grant-thornton-names-mike-mcguire-ceo-elect|title=Grant Thornton Names Mike McGuire CEO-elect|last=Newquist|first=Caleb|date=June 2, 2014|website=Going Concern|access-date=April 23, 2016}}</ref>
Grant Thornton also has an office dedicated to serving the Federal Government: their Global Public Sector (GPS). One service provided also includes documenting internal controls to ensure federal compliance with The Office of Management and Budget's (OMB) Circular A-123 Appendix A.


In August 2019, Brad Preber assumed CEO duties of the firm.
===Stock Option Expensing===
Grant Thornton was the first accounting firm to support expensing of stock options when they published a comment letter supporting ]’s conclusions on Share-Based Payment.


As of 2019, Grant Thornton was the sixth largest accounting firm in the United States<ref name=":2" /> and had 59 offices with more than 550 partners and 7,000 employees. Its revenue for fiscal year 2018 was $1.7 billion.<ref name=":0" />
===404 Rollback===
There was pressure to exempt companies under $700 million in revenues from complying with Section 404 of Sarbanes-Oxley. Grant Thornton LLP argued for a level playing field. Although smaller companies were more burdened by implementation costs, the additional oversight would keep them attractive to investors through equal transparency.


In March 2020, Grant Thornton LLP teamed up with GroupSense to offer digital crime mitigation technology.<ref>{{Cite web |url =https://www.prnewswire.com/news-releases/groupsense-and-grant-thornton-announce-technology-alliance-301013519.html |title= GroupSense and Grant Thornton Announce Technology Alliance {{!}} Breeze| language=en |work= Press release |date= March 5, 2020 |access-date= August 16, 2021 }}</ref>
===8-K Rule Revision===
In 2006, Grant Thornton LLP urged the SEC to revise ] rules to require reasons for all company dismissals of auditors, for all auditor resignations and for all instances in which the auditor chooses not to stand for reappointment. Grant Thornton LLP also asked SEC to require open communications between predecessor and successor audit firms to prevent inconsistencies and sensitive areas from being overlooked.


In March 2024, the company announced a deal where private equity firm ] would acquire a majority stake. At the time of the announcement, it was the seventh biggest accounting firm in the US, after the ] (Deloitte, EY, PwC, and KPMG), ], and ]. The move came amid ongoing private equity interest in the accounting space, with ] receiving investment of $1 billion from a different private equity group, ], the prior month.<ref>{{Cite web |title=Grant Thornton US sells majority stake to private equity |url=https://www.ft.com/content/c6e8c528-47b7-40ae-b06a-f1158af26b36 |access-date=2024-03-15 |website=www.ft.com}}</ref>
===Lease Accounting===
Grant Thornton took a position that ] accounting rules need to change as investor transparency has been seriously compromised under the current rules. Current rules permit assets (and the related financing liabilities) to be kept off the books, as long as the transaction stays within the bright lines of the rules. A principles-based standard that moves leasing assets and liability onto the balance sheet is more direct and more reality-based.


== Operations ==
==Grant Thornton LLP Awards==
Headquartered in ], Grant Thornton LLP has three service lines: audit, tax, and advisory services. Specific advisory services and areas of expertise include: ] compliance, ] and ] advice, ], and business valuations. Target industries include ], distribution, energy, ], food and beverage, ], hospitality and restaurants, life sciences, ], ] organizations, ], ], ], ], and transportation.<ref>{{Cite web |title=Construction {{!}} Grant Thornton |url=http://www.grantthornton.com/industries/construction.aspx |access-date=March 30, 2016 |website=www.grantthornton.com}}</ref>
* ''PINK Magazine''’s 2007 top companies for women – Making up this year’s Elite Eight companies for women are ], ], ], ], ], Grant Thornton LLP, ] and ].
* ''Working Mother'''s 100 Best Companies – In making family-friendly policies the norm, including flextime, childcare and ], Working Mother magazine recognizes Grant Thornton for creating a corporate culture that encourages the retention and advancement of women.
* '']'''s 50 Best Places to Launch a Career – In 2007, ranked No. 34 on a list that identifies top employers for recent college graduates. Grant Thornton was joined by three other national accounting firms on the list, and in Chicago, Grant Thornton was ranked as the third best place to launch a career.
* “Companies That Care” 2007 Honor Roll – This distinction recognizes organizations that demonstrate an outstanding and measurable commitment to their communities, both within the workplace and beyond.
* “Best Places to Work” – Grant Thornton local offices named by their local media outlets as best places to work:
** ]
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==External links== == Services ==
Grant Thornton offers three main service lines:<ref>{{Cite web|url=http://www.grantthornton.global/globalassets/1.-member-firms/global/member-firm-fast-facts-pdfs/grant_thornton_united_states_fastfacts.pdf|title=Fast Fact|access-date=April 23, 2016}}</ref>
* – official website
* Audit/Assurance: Provides not only the financial statement audits, but also uses professional tools and processes to conduct integrated audits required by ] and under the ].
* – thought leadership
* Tax: Offers clients professional tax services including: federal, local and state, international tax advisory & compliance, compensation & benefits consulting, private wealth services, and tax accounting & risk advisory services.
* – official website
* Advisory: services in business strategy, governance, risk & compliance, performance improvement, and information technology.
{{Illinois Corporations}}

=== Tax Desk ===
Tax desks is developed by Grant Thornton US and it connects other member firms in different countries to help clients grow their business and solve their common problems in the global market. Grant Thornton US has established the desks between the United States and the UK, the United States and China, and the United States and Japan.<ref>{{Cite web|url=http://www.grantthornton.com/issues/driving-growth/international-growth.aspx|title=Helping dynamic organizations grow internationally|website=Grant Thornton|access-date=April 23, 2016|archive-date=August 22, 2016|archive-url=https://web.archive.org/web/20160822064909/http://www.grantthornton.com/issues/driving-growth/international-growth.aspx|url-status=dead}}</ref>

== Criticisms ==
* Several audit deficiencies in the firm's audit work at eight companies were found by Public Company Oversight Board when it was doing the inspection of Grant Thornton's 2005 audit. In the PCAOB's report, the Board concluded that the firm didn't have enough evidence to support its audit opinions. Grant Thornton responded to the PCAOB's criticism on June 4, 2007. In its response letter, the firm wrote "We strongly disagree with the use of overly broad comments such as ‘failed to identify’, ‘failed to perform,’".<ref>{{Cite web|url=http://ww2.cfo.com/accounting-tax/2007/06/grant-thornton-fires-back-at-pcaob-criticism/|title=Grant Thornton Fires Back at PCAOB Criticism|last=Johnson|first=Sarah|date=June 29, 2007|website=CFO|access-date=April 24, 2016}}</ref>
* In April 2012, Grant Thornton was accused by its client Bill Yung and his family. The firm hid real information from its clients and sold a tax shelter to them. There was a 90% chance the IRS would reject the shelter. Kentucky State Court ordered Grant Thornton to pay $20 million in compensatory damages and $80 million in punitive damage.<ref>{{Cite web|url=https://www.forbes.com/sites/robertwood/2013/11/26/100m-verdict-against-grant-thornton-shows-why-clients-sue-their-advisers/#7b2aa52f7c8b|title=$100M Verdict Against Grant Thornton Shows Why Clients Sue Advisers|last=Wood|first=Robert|date=November 26, 2013|website=Forbes|access-date=April 24, 2016}}</ref>

== Sponsorship ==
* In December 2017, Grant Thornton signed a five-year marketing partnership deal with the ] and replaced ] as the "Player's Partner".<ref>{{Cite web|url=https://www.sportsbusinessdaily.com/Daily/Issues/2017/12/05/Marketing-and-Sponsorship/Grant-Thornton.aspx|title=Grant Thornton Signs With PGA Tour, Rickie Fowler; Replaces PwC As Players Partner|website=www.sportsbusinessdaily.com|date=5 December 2017 |language=en-US|access-date=December 18, 2017}}</ref> During this time, Grant Thornton also entered into a separate deal with professional golfer ].<ref>{{Cite web|url=https://www.sportsbusinessdaily.com/Daily/Morning-Buzz/2017/12/05/Grant-Thornton.aspx|title=Grant Thornton Ups Golf Spend With PGA Tour, Rickie Fowler Deals|website=www.sportsbusinessdaily.com|date=5 December 2017 |language=en-US|access-date=December 18, 2017}}</ref>
* In March 2016, Grant Thornton signed a multi-year agreement with the ] (NCMM). In 2015, Grant Thornton has become a multi-year sponsor of the ] basketball team. The Hornets and Grant Thornton will enter into a multi-year advertising arrangement that includes the renaming of the Crown Club as the "Grant Thornton Crown Club."<ref>{{Cite web|url=http://www.nba.com/hornets/hornets-announce-grant-thornton-llp-become-teams-official-accounting-firm|title=Hornets Announce Grant Thornton LLP to Become Team's Official Accounting Firm|date=December 14, 2015|website=NBA|access-date=April 24, 2016}}</ref>{{needs update|date=May 2020}}


==References== ==References==
{{Reflist}} {{Reflist}}


{{Illinois Corporations}}
{{Authority control}}

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Latest revision as of 08:00, 25 December 2024

American public accounting firm This article is about the U.S. company. For other uses, see Grant Thornton (disambiguation).
Grant Thornton LLP
Company typeLimited liability partnership
IndustryAccounting, tax, and business advisory services
Founded1924; 100 years ago (1924) (as Alexander Grant & Co.)
1986 (1986) (as Grant Thornton LLP)
FounderAlexander Richardson Grant
HeadquartersChicago, Illinois, U.S.
Key peopleSeth Siegel, CEO
Kevin Zubor, CFO
ProductsProfessional services
RevenueIncrease US$1.9 billion (2019)
Number of employees8,500+
ParentGrant Thornton International

Grant Thornton LLP is the American member firm of Grant Thornton International, the seventh largest accounting network in the world by combined fee income. Grant Thornton LLP is the seventh largest U.S. accounting and advisory organization. The firm operates 59 offices across the US with approximately 8,500 employees, 550 partners, and produces annual revenue in excess of US$1.9 billion.

History

Early history

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In 1924, Alexander Richardson Grant, a 26 year old senior accountant with Ernst & Ernst (later Ernst & Young) decided to leave the firm and start his own business with William O’Brien. Alexander Grant & Co. was built in Chicago and it provided services as a middle market firm. The firm was growing rapidly and nationally under the guidance of several new leaders during the next three decades.

In 1961, the company established its national office in Chicago and earned net revenue of more than $5 million. During this time, a competitive firm that was also committed to providing services to middle market established in Europe, and this firm later became known as Binder Dijker Otte & Co. (BDO).

During the mid-1960s, the firm decided to expand its business internationally. In 1969, Alexander Grant & Co. merged with companies from Australia, Canada and the United Kingdom to form an organization called Alexander Grant Tansley Witt.

By 1980, Alexander Grant & Co. had joined with 49 international accounting firms, including a UK firm named Thornton Baker, and formed a professional global network, Grant Thornton International.

In 1985, Alexander Grant & Co. merged with Fox & Co. and became the ninth largest accounting firm in the United States, just behind the nation's "Big Eight" firms. At that time, the company had 80 offices and more than 3,000 employees.

In 1986, Alexander Grant & Co. changed its name to Grant Thornton, resulted from its affiliation with the United Kingdom firm Thornton Baker, which also changed its name to Grant Thornton.

Recent history

In 2002, Grant Thornton acquired 7 offices, 43 partners and 396 employees from ex-Arthur Andersen.

In June 2014, Grant Thornton announced J. Michael McGuire as the firm's chief executive officer.

In August 2019, Brad Preber assumed CEO duties of the firm.

As of 2019, Grant Thornton was the sixth largest accounting firm in the United States and had 59 offices with more than 550 partners and 7,000 employees. Its revenue for fiscal year 2018 was $1.7 billion.

In March 2020, Grant Thornton LLP teamed up with GroupSense to offer digital crime mitigation technology.

In March 2024, the company announced a deal where private equity firm New Mountain Capital would acquire a majority stake. At the time of the announcement, it was the seventh biggest accounting firm in the US, after the Big Four (Deloitte, EY, PwC, and KPMG), RSM, and BDO. The move came amid ongoing private equity interest in the accounting space, with Baker Tilly receiving investment of $1 billion from a different private equity group, Hellman & Friedman, the prior month.

Operations

Headquartered in Chicago, Grant Thornton LLP has three service lines: audit, tax, and advisory services. Specific advisory services and areas of expertise include: Sarbanes-Oxley compliance, mergers and acquisitions advice, tax, and business valuations. Target industries include construction, distribution, energy, financial services, food and beverage, healthcare, hospitality and restaurants, life sciences, manufacturing, not-for-profit organizations, private equity, real estate, retail, technology, and transportation.

Services

Grant Thornton offers three main service lines:

  • Audit/Assurance: Provides not only the financial statement audits, but also uses professional tools and processes to conduct integrated audits required by SEC and under the Sarbanes-Oxley Act.
  • Tax: Offers clients professional tax services including: federal, local and state, international tax advisory & compliance, compensation & benefits consulting, private wealth services, and tax accounting & risk advisory services.
  • Advisory: services in business strategy, governance, risk & compliance, performance improvement, and information technology.

Tax Desk

Tax desks is developed by Grant Thornton US and it connects other member firms in different countries to help clients grow their business and solve their common problems in the global market. Grant Thornton US has established the desks between the United States and the UK, the United States and China, and the United States and Japan.

Criticisms

  • Several audit deficiencies in the firm's audit work at eight companies were found by Public Company Oversight Board when it was doing the inspection of Grant Thornton's 2005 audit. In the PCAOB's report, the Board concluded that the firm didn't have enough evidence to support its audit opinions. Grant Thornton responded to the PCAOB's criticism on June 4, 2007. In its response letter, the firm wrote "We strongly disagree with the use of overly broad comments such as ‘failed to identify’, ‘failed to perform,’".
  • In April 2012, Grant Thornton was accused by its client Bill Yung and his family. The firm hid real information from its clients and sold a tax shelter to them. There was a 90% chance the IRS would reject the shelter. Kentucky State Court ordered Grant Thornton to pay $20 million in compensatory damages and $80 million in punitive damage.

Sponsorship

  • In December 2017, Grant Thornton signed a five-year marketing partnership deal with the PGA Tour and replaced Pricewaterhouse Coopers as the "Player's Partner". During this time, Grant Thornton also entered into a separate deal with professional golfer Rickie Fowler.
  • In March 2016, Grant Thornton signed a multi-year agreement with the National Center for the Middle Market (NCMM). In 2015, Grant Thornton has become a multi-year sponsor of the Charlotte Hornets basketball team. The Hornets and Grant Thornton will enter into a multi-year advertising arrangement that includes the renaming of the Crown Club as the "Grant Thornton Crown Club."

References

  1. "Kevin Zubor | Grant Thornton". www.grantthornton.com. 22 March 2022. Retrieved March 23, 2022.
  2. Smith, Philip. "Top 20 International Networks 2018". www.accountancyage.com. Accountancy Age. Retrieved February 18, 2019.
  3. ^ "Accounting Firms in the US - Statistica". April 10, 2024.
  4. ^ "About us | Grant Thornton". www.grantthornton.com. Retrieved February 18, 2019.
  5. "Fact sheet | Grant Thornton". www.grantthornton.com. Archived from the original on April 10, 2016. Retrieved March 30, 2016.
  6. ^ International Directory of Company Histories, Vol.57. St. James Press. 2004.
  7. "History of Grant Thornton". Retrieved April 23, 2016.
  8. Newquist, Caleb (June 2, 2014). "Grant Thornton Names Mike McGuire CEO-elect". Going Concern. Retrieved April 23, 2016.
  9. "GroupSense and Grant Thornton Announce Technology Alliance | Breeze". Press release. March 5, 2020. Retrieved August 16, 2021.
  10. "Grant Thornton US sells majority stake to private equity". www.ft.com. Retrieved 2024-03-15.
  11. "Construction | Grant Thornton". www.grantthornton.com. Retrieved March 30, 2016.
  12. "Fast Fact" (PDF). Retrieved April 23, 2016.
  13. "Helping dynamic organizations grow internationally". Grant Thornton. Archived from the original on August 22, 2016. Retrieved April 23, 2016.
  14. Johnson, Sarah (June 29, 2007). "Grant Thornton Fires Back at PCAOB Criticism". CFO. Retrieved April 24, 2016.
  15. Wood, Robert (November 26, 2013). "$100M Verdict Against Grant Thornton Shows Why Clients Sue Advisers". Forbes. Retrieved April 24, 2016.
  16. "Grant Thornton Signs With PGA Tour, Rickie Fowler; Replaces PwC As Players Partner". www.sportsbusinessdaily.com. 5 December 2017. Retrieved December 18, 2017.
  17. "Grant Thornton Ups Golf Spend With PGA Tour, Rickie Fowler Deals". www.sportsbusinessdaily.com. 5 December 2017. Retrieved December 18, 2017.
  18. "Hornets Announce Grant Thornton LLP to Become Team's Official Accounting Firm". NBA. December 14, 2015. Retrieved April 24, 2016.
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