Our comprehensive catalog features hundreds of innovative courses from subject matter experts designed to meet nationally recognized standards for continuing professional education (CPE) requirements. With new courses each month, our dynamic library keeps you up to date on ever-evolving rules, regulations and business trends. SUBSCRIPTIONS Select a cost-effective annual subscription program for unlimited access to courses in your area of expertise:   SP Advantage: This skills-based subscription features hundreds of multi-media and text-based courses for accounting and finance practitioners. New courses are added regularly, and subscribers have access to a broad library of courses.   FMN Online: As the leading financial update CPE subscription program in the industry, FMN is utilized by more than half of Fortune 500 companies and other leading organizations. FMN produces four new courses per month, and subscribers have access to a complete archive of courses.   CPA Report Online: This CPE subscription keeps accountants in public practice updated on vital issues impacting the profession. Each month (except March) we add four new programs, in addition to two Webcasts each quarter, covering current topics in public accounting. Subscribers also have access to a comprehensive archive of courses.   Government/Not-for-Profit CPA Report: Designed specifically for practitioners in the fields of governmental and not-for-profit accounting, each quarter we add four new courses and subscribers have access to a full archive of courses.     Engineering: Awareness- and skill-building courses for engineers, featuring regular course updates and a complete archive of courses. INDIVIDUAL COURSES Courses from our comprehensive catalog are also available for individual enrollment. Select an area of interest to begin: Accounting & Finance Ethics & Compliance Engineering SmartPros is a trusted partner for professional education and training for more than half of Fortune 500 companies, as well as large accounting firms and other organizations. Programs are available online accompanied by our innovative Learning Management System, and also via video or CD-ROM. Learn more | Contact us Professional Education Center courses qualify for continuing education credits for a variety of disciplines including CPA, CMA, CFM and more. For engineers, courses may qualify for PDH and PDU credits. Please check with your governing organization to see if our courses qualify as continuing education for your certification.

SmartPros Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org

SmartPros Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be addressed to NASBA, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org

SmartPros courses are QAS certified and based on 50 min./credit hr. Credits may vary in some states; please check with your State Board of Accountancy.

SmartPros Educational Division courses qualify for continuing education credit for CMAs and CFMs in all states.