Callaway Partners Adds Francis E. Scheuerell, Jr. as Partner
Accounting Professional Services Firm Continues Rapid Expansion

ATLANTA, GA - January 18, 2006 - Callaway Partners, LLC, an accounting professional services firm, announced today that Francis (Frank) E. Scheuerell, Jr. has joined the firm as partner and will lead the financial reporting services practice. Under Scheuerell’s direction this service line provides consulting services related to accounting and SEC reporting and litigation services.

Prior to joining Callaway Partners, Scheuerell served as vice president of financial reporting for HealthSouth Corporation. Scheuerell joined HealthSouth in June 2004, in the wake of one of the largest accounting fraud cases in U.S. history. He was responsible for rebuilding the company’s accounting organization and infrastructure. He also helped coordinate SEC reporting and played a significant role in the reconstruction of the company’s consolidated financial restatements from 1999 through 2004 and the Form 10-K for the reconstruction period.

Bruce Cox, one of Callaway’s founding partners, said, “We are very excited to have Frank Scheuerell leading our new financial reporting services practice which is a great complement to our rapidly growing firm. Frank’s impressive background and 24 years of industry experience provide outstanding talent to our leadership team.”

Prior to joining HealthSouth Scheuerell was a partner at BDO Seidman, LLP in the accounting principles group of the National Assurance Department from 2001 to 2004 at BDO Seidman, LLP. From 1994 to 2001 he served as project manager for the Financial Accounting Standards Board (FASB).

Scheuerell is an active CPA in Florida and Illinois and a CMA. He has a BS degree in accounting from Illinois State University and is a member of the American Institute of Certified Public Accountants.

About Callaway Partners
Founded in 2002, Callaway Partners, LLC is an accounting and financial professional services firm based in Atlanta, Georgia with an office in Washington, D.C. Callaway specializes in project management and staff augmentation for clients ranging from start-ups to Fortune 1000 firms. The firm focuses on financial restatements, financial systems conversions, due diligence for mergers and acquisitions, forensic accounting, independent investigations, internal audit work, vendor compliance and Sarbanes-Oxley compliance. In 2005, Callaway’s founders were ranked number one among Atlanta’s Top 50 Entrepreneurs by Catalyst Magazine for growth and revenue. For more information about the firm, please visit www.callawaypartners.com.

All statements in this release that are not historical facts, including, but not limited to, statements regarding anticipated growth in revenue, gross and operating margins, and earnings, statements regarding the Company’s current business strategy, the Company’s ability to complete and integrate acquired businesses and generate acceptable rates of return, the Company’s projected sources and uses of cash, and the Company’s plans for future development and operations, are based upon current expectations. These statements are forward ­looking in nature and involve a number of risks and uncertainties. Actual results may differ materially. The Company wishes to caution readers not to place undue reliance on any such forward ­looking statements, which statements are made pursuant to the Private Securities Litigation Reform Act of 1995 and, as such, speak only as of the date made. The Company also wishes to caution readers that it undertakes no duty or is under no obligation to update or revise any forward-looking statements.