Welcome to the CPA Report Self-Study Professional Education Center. To meet the requirements for CPA Report programs in self study format, and in order to receive CPE credit, complete each of the following Activities in order, and then pass the Final Examination: Watch Video Segment (offline) Mid-Review Questions Final Review Questions Required Reading Required Reading Questions Other Resources Discussion Issues CPA Report Webcasts CPA Report Webcasts are included with CPA Report Master and Tax Specialist subscriptions. Other subscribers, please contact your CPE administrator or your SmartPros representative to purchase access for your firm. CPA Report Master and Tax Specialist Subscribers: please login or sign up as a new user, then locate the Webcast in the Video Quiz Catalog tab. New Users: You will need your firm code - if you do not know your firm code, please contact your CPE administrator or email aprvideo@smartpros.com. CPA Report Self-Study courses are delivered via SmartPros' e-Learning Player. The eLP requires Adobe Flash Player 7 or higher (formerly Macromedia Flash Player) – a free download if you don't already have it. For information about the Self-Study Video Program, please visit the Video Subscriber Center. See Steps on Using the Self-Study Professional Education Center for complete details. Note: To take the program in self-study format, you will also need your company code which is provided with the CPA Report Video materials, or provided by your CPE administrator.

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.