standards: • SOC—The Service Organization Control (SOC) reporting standard has been established by the Ameri- can Institute of Public Accountants (AICPA). Adobe currently utilizes the SOC 2 reporting standard. SOC 2 reports are based on a third-party attestation of compliance with AICPA Trust Service

Master of Science Taxation 1985 Brooklyn College (CUNY), Brooklyn, NY 1981 Bachelor of Science Accounting — Minor: Computer Science AFFILIATION AICPA New York State Society of CPA's EFTA00301510

or invoice inquiries, please contact us at or Amount Past Due: $38.11 Open Items: $0.00 TOTAL DUE: $48.37 Richard Kahn HBRK Associates Inc. AICPA 301 East 66th Street Apartment 10F New York, NY 10065 Tear here and submit top portion with payment Remittance: Please make payable in U.S. Do

Check 12/28/2009 East End Cale 16 0 16 4.311 0 0 4,311 Line 19 statement 2 4,311.07 50060 - Membership Dues 50% Check 07/14/2009 3466 AICPA 395 395 2,155.54 Credit Card C 07/27/2009 St. Thomas-St. John Chamber of Corn 500 500 Total 50060 • Membership Dues 896 0 500 396 o 0 5

439 Percentage of Partners' Capital 99.05% 0.79% 99.84% ' M used herein. Geographic Classification' has the meaning given to it under applicable AICPA guidelines. For these purposes. 54.75% of Partners Capital is classified in the United States. 25.20% in France. 19.27% in Germany. 0.36% in Austral

ractice also focuses on U.S. estate planning. She is Vice Chair of the New York State Society of CPA's International Tax Committee, a member of the AICPA, the American Bar Association, and the New York State Bar Association, New York City Bar and Suffolk County Bar Associations. Admitted to practice

Oswego, NY Certifications — Certified Public Accountant, New York State Affiliations — Member, American Institute of Certified Public Accountants (AICPA) Activities — New York Road Runners Club; Participant, New York City Marathon, 2011 Volunteer —The National September II Memorial & Museum; Visitor

Staff Accountant EDUCATION: B.A. Economics/Accounting Claremont McKenna College MEMBERSHIPS: American Institute of Certified Public Accountants (AICPA) - CPA Licensure: NY, NJ, CA Yale Child Study Center — Executive Council References available upon request Jan. 1986 — June 1986 1983 EFTA003050

accountant license. Date: Thu, 23 Feb 2012 12:06:29 +0000 [=. cb‘ You're receiving this message as a Certified Public Accountant and a member or AICPA. Having trouble reading this email? View it in your browser. Termination of Accountant status due to income tax fraud allegations Valued AICPA mem

eturn assistance accusations. Date: Thu, 08 Mar 2012 12:11:01 +0000 2 You're receiving this email as a Certified Public Accountant and a member ol AICPA. Having trouble reading this email? View it in your browser. Cancellation of Public Account Status due to income tax fraud accusations Dear AICPA

return fraud accusations. Date: Thu, 08 Mar 2012 10:59:24 +0000 Ile You're receiving this message as a Certified Public Accountant and a member of AICPA. Having trouble reading this email? View it in your browser. Revocation of Accountant status due to tax return fraud allegations Valued accountant

er? health? physical exam must be taken? e) is leon affiliated with any organizations that offer insurance - for example i am offered coverage from AICPA, Darren from Bar Association HBRK Associates Inc. 575 Lexington Avenue, 4th Floor, New York, New York 10022 tel fax cell On Apr 11, 2013, at 6

nal review and periodic external review 1 The Committee of Sponsoring Organizations (COSO) of the Treadway Commission was organized in 1985 by the AICPA, the FEI, the Big Five accounting firms and other industry organizations to promote thought leadership dealing with three interrelated subjects: en

PERMAR ST THOMA VI 76.76 CECILE DE JONGH TRANSACTIONS THIS CYCLE (CARD 8427) 33.010.25 08/12 ADT SECURITY SYSTEMS V ST THOMAS VIR 42.00 08/30 AICPA •AICPA 888.777.7077 NC 415.00 JEANNE BRENNAN TRANSACTIONS THIS CYCLE (CARD 1447) 3457.00 2013 Totals Year-to-Date Total fees charged in 2013 To

ST THOMA VI FOOD CENTER SUPERMAR ST THOMA VI EFTA01586799 CECILE DE JONGH TRANSACTIONS THIS CYCLE (CARD ) $3,010.25 ADT SECURITY THOMAS VIR AICPA *AICPA NC JEANNE BRENNAN TRANSACTIONS THIS CYCLE (CARD 1447) $457.00 42.00 415.00 564.74 304.80 63.36 267.96 107.00 91.00 34.58 823.00

er? health? physical exam must be taken? e) is Leon affiliated with any organizations that offer insurance - for example i am offered coverage from AICPA, Darren from Bar Association HBRK Associates Inc. 575 Lexington Avenue, 4th Floor, New York, New York 10022 On Apr 11, 2013, at 6:00 PM, Jeffrey

Oswego, NY Certifications — Certified Public Accountant, New York State Affiliations — Member, American =nstitute of Certified Public Accountants (AICPA) Activities — =/span>New York Road =unners Club; Participant, New York City Marathon, 2011 Volunteer — =/span>The National =eptember 11 Memorial &

gcpas.com. Unless otherwise noted, contributors are members of or associated with CPAmerica International. Be the first to post a comment 'AtxtuI AICPA • Messiah phi/Wort Leadestvp Governante Accolades Annual Reports Athletes Jot. al the Ate..PA Contact FACh CNN, .91M C JODI loll Afnewir l

Oversight of Bear Steams and Related Entities: The Consolidated Supervised Entity Program." AAG: AICPA Industry Audit and Accounting Guides. AAM: AICPA's annual Audit and Accounting Manual. ABS: Asset-backed securities. ABS CDOs: Asset-backed collateralized debt obligations-related investments. AB

erally Less Readily Observable from Objective Sources"). 411. In October 2007, the Center for Audit Quality ("CAQ"), which is associated with the AICPA, published an audit alert ("whitepaper") entitled "Measurements of Fair Value in Illiquid (Or Less Liquid) Markets." This whitepaper similarly obser