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Read thisagreement carefully before opening the Software package and/or using these materials. You may only acquire a licenseto use these materials and only upon the terms and conditions set forth in this license agreement. You may NOT transfer thesematerials to any other person or permit any other person to use these materials. IF YOU OPEN THE SOFTWARE PACKAGE AND/OR USE ANY OF THE MATERIALS IN THISPACKAGE, YOU ARE AGREEING AND CONSENTING TO BE BOUND BY AND ARE BECOMING A PARTY TO THISAGREEMENT.The materials in this package are NOT for sale and are not being sold to vou. Request for permission or further information should be addressed to thePermissions Department, DeVry/Becker Educational Development Corp.LICENSE AGREEMENTDO NOT OPEN THE SOFTWARE PACKAGE AND/OR USE ANY OF THESE MATERIALS UNTIL YOU HAVE READ THISAGREEMENT CAREFULLY. All rights reserved.Printed in the United States of America.No part of this work may be reproduced, translated, distributed, published or transmitted without the prior writtenpermission of the copyright owner. is reprinted (or adapted) with permission.Copyright 2010 by DeVry/Becker Educational Development Corp.

Green, CPA, MBALiliana Hickman-Riggs, CPA, CITP, CMA, CIA, CFE, FCPA, DABFA, MSCindy Lawrence, CPA, MBAEdward McTague, CPA, MBAPermissionsMichael Meriwether, CPA, MBAMike Potenza, JDRay Rigoli, CPA, MBAKaren Tarbet, CPA, JDJennifer B. DeFilippis, CPA, MBAMike Farrell, JDDennis J. Pillatsch, MAS, CPA/PFS Director, Course Development OperationsRichard Sykes Director, Course ProductionStephen Bergens Manager, Quality AssuranceAnson Miyashiro Course Production ManagerAI Glodan Bookstore Purchasing ManagerPete Console System Support ManagerShelly McCubbins Course Production SupervisorCONTRIBUTING EDITORSEric J.
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Brown, CPA, MAC Auditing and Financial National EditorTom Cox, CPA, CMA, CHFP Financial (GASB & NFP) National EditorSteve Levin, BA, JD Regulation (Law) National EditorPeter Olinto, JD, CPA Regulation (Law) Nationai EditorJohn B. Thayer, CPA Business National EditorAngeline S. Gearty, CPA, MBA, JD Editor in Chief, FAR National Editor, Regulation (Tax) EditorLisa M.
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CPA EXAM R EVI EWJ i j ~BECKERPROFESSIONAL EDUCATIONBECKER PROFESSIONAL EDUCATION - CPA EXAM REVIEW COURSE DEVELOPMENT TEAMTimothy F.
