Page 4 - CITP Review

Notice to readers
CITP Exam Review Course is intended solely for use in continuing professional education and
not as a reference. It does not represent an official position of the American Institute of Certified
Public Accountants, and it is distributed with the understanding that the author and publisher are
not rendering legal, accounting, or other professional services in the publication. This course is
intended to be an overview of the topics discussed within, and the author has made every attempt
to verify the completeness and accuracy of the information herein. However, neither the author
nor publisher can guarantee the applicability of the information found herein. If legal advice or
other expert assistance is required, the services of a competent professional should be sought.

You can qualify to earn free CPE through our pilot testing program.
If interested, please visit https://aicpacompliance.polldaddy.com/s/pilot-testing-survey.

© 2019 Association of International Certified Professional Accountants, Inc. All rights reserved.

For information about the procedure for requesting permission to make copies of any part of this
work, please email copyright-permission@aicpa-cima.com with your request. Otherwise,
requests should be written and mailed to Permissions Department, 220 Leigh Farm Road,
Durham, NC 27707-8110 USA.

CITP GS-0419-0A
Revised: September 2019