Copyright © 2011 by

American Institute of Certified Public Accountants, Inc.

New York, NY 10036-8775

All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please email [email protected] with your request. Otherwise, requests should be written and mailed to the Permissions Department, AICPA, 220 Leigh Farm Road, Durham, NC 27707-8110.

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ISBN: 978-0-87051-972-7

Publisher: Amy M. Plent
Senior Managing Editor: Amy Krasnyanskaya
Acquisitions Editor: Erin Valentine

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