Warinner, Gesinger & Associates, LLC, is a premiere consulting firm in the area of cost separations studies and access tariffs, and we've provided regulatory services to telecommunications companies from Alaska to Puerto Rico and all states in between.  We've set the standard for conducting jurisdictional studies that are correct.  Furthermore, WGA is unique because it's one of a handful of CPA firms in the United States that provides accounting, auditing and tax related services, exclusively to telecommunications companies.  For 21 years, WGA has presented the WGA Annual Telecommunications Seminar.  The seminar is well attended by telephone company owners, engineers and financial officers, attorneys, representatives from regulatory agencies, industry suppliers, and others.  The two-day seminar features excellent speakers and industry experts who cover the current and prospective issues which concern and interest the independent telephone and cable TV companies.   Not only does WGA provide consulting, accounting, auditing, tax and educational services to the telecom industry, we've also developed Revenue Management System (RMS), the industry standard software program, to facilitate the filing requirements of FCC Parts 36/69 rules.  (Pictured from left to right: Dick Gesinger, Bill Warinner, & Andy Denzer, Fourth Principal, Jarret Rea is not pictured.)  For more information about what WGA and RMS can do for your company, contact Bill Warinner, Dick Gesinger,  Andy Denzer or Jarret Rea.