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The AICPA publishes CPA Letter Daily, a free e-newsletter published each weekday. The
                 newsletter, which covers the 10-12 most important stories in business, finance, and
                 accounting, as well as AICPA information, was created to deliver news to CPAs and others
                 who work with the accounting profession. Besides summarizing media articles,
                 commentaries, and research results, the e-newsletter links to television broadcasts and
                 videos and features reader polls. CPA Letter Daily's editors scan hundreds of publications
                 and websites, selecting the most relevant and important news so you don't have to. The
                 newsletter arrives in your inbox early in the morning. To sign up, visit smartbrief.com/CPA.

                 Do you need high-quality technical assistance? The AICPA Auditing and Accounting
                 Technical Hotline provides non-authoritative guidance on accounting, auditing, attestation,
                 and compilation and review standards. The hotline can be reached at 877.242.7212.
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