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Material from Uniform CPA Examination Questions and Unofficial Answers, 1977 through 20006 copyright © by American Institute of Certified Public Accountants, Inc. is reprinted (or adapted) with permission.

Material from the Certified Internal Auditor Examination, Copyright © 1994 through 1997 by the Institute of Internal Auditors, Inc. are reprinted and/or adapted by permissions.

Material from the Certified Management Accountant Examinations, Copyright © 1993 through 1997 by the Institute of Certified Management Accountants are reprinted and/or adapted by permission.

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