1. The 2011 CPA Exam

2. Becker Professional Education A global leader in professional education serving accounting, finance, and project management professionals from career start to finish.

3. Obtaining your CPA License E ducation | E xam | E xperience Every state is unique

4. TNMSAR To License: Credit Hours 150 Bachelors D egree 200 day rule YES Eligibility to Sit: Credit Hours 200 day rule 150 Graduation Required 200 day rule YES Experience Required To license Education & Experience Requirements

5. State Requirements

6. 5 Key Steps Review state requirements Apply for CPA Exam and register for Becker Study and sit Schedule exam Receive Notice-to-Schedule

7. JAN OPEN FEB OPEN MAR CLOSED APR OPEN MAY OPEN JUN CLOSED JUL OPEN AUG OPEN SEP CLOSED OCT OPEN NOV OPEN DEC CLOSED 2 nd Qtr Window 1 st Qtr Window 3 rd Qtr Window 4 th Qtr Window Sit for exams as soon as eligible. Must pass all 4 parts w/in 18 month window Firms want their new hires to pass early in their careers. Begin Application Process The On Demand Exam

8. The 2011 CPA Exam Structure and Content

9. Uniform CPA Examination Pass Rates 2011 Section 1 st Quarter 2 nd Quarter Cumulative AUD 43.88% 47.95% 46.23% BEC 42.32% 46.48% 44.73% FAR 42.43% 44.27% 43.46% REG 41.28% 45.01% 43.33%

10. Timing for Each Exam Section Exam PartTime Financial4 hrs Audit4 hrs Regulation3 hrs Business3 hrs Total = 14 hours

11. Financial

12. Financial - Structure 60% 40% Three multiple-choice question (MCQ) testlets containing 90 questions One testlet containing seven short, task-based simulations TBS 15 - 20% of questions do not count Passing Grade 75

14. Audit

15. Audit - Structure 60% 40% Three multiple-choice question (MCQ) testlets containing 90 questions One testlet containing seven short, task-based simulations TBS 15 - 20% of questions do not count Passing Grade 75

16. Audit - Content

17. Regulation

18. Regulation - Structure 60% 40% Three multiple-choice question (MCQ) testlets containing 72 questions One testlet containing six short, task- based simulations TBS 15 - 20% of questions do not count Passing Grade 75

19. Regulation - Content

20. Business

21. Business - Structure 85% 15% Three multiple-choice question (MCQ) testlets containing 72 questions Three written communication tasks on BEC topics 15 - 20% of questions do not count Passing Grade 75

22. Business - Content

23. Becker is Ready for 2011 - You will be too! We’ve invested over 100,000 hours in your success! All new lectures Simulations converted to new task-based format Exam functionality updated to mirror the 2011 exam Updated content to include IFRS and Codification We’ve been actively involved with the AICPA on content and structure changes to the 2011 exam for months

24. Becker’s CPA Exam Review

25. Highest Pass Rates  Double the pass rate of non-Becker candidates  Top Scorers: 14 of the 15 most recent Watt Sells winners

26. More Partners  The Big 4/Global 7  98 of the top 100 firms  1,500+ accounting firms, corporations, government agencies, societies & universities

27. Greater Experience & Success  50+ year history  Over 400,000 successful Becker alumni

28. Flexible Course Formats Over 250 worldwide locations Dedicated online instructors Anytime anywhere

29. A Complete CPA Review Focused on Your Success Expert Instruction and Unlimited Academic Support Lecture’s by National Instructors Textbooks for each exam part Interactive Study Planner and Exam and Writing Tutorials Becker Software with resources that replicate the functionality of the CPA Exam.  PassMaster TM  Simulations  Final Exams

30. PassMaster TM Nearly 6,500 multiple- choice questions

31. PassMaster TM

32. Simulations Over 200 task-based simulations

33. Final Exams Two final practice exams per part that mirror the actual exam

34. Study Planner Create a detailed preparation plan customized to your needs

35. Study Planner

36. New Technology Now available for the MAC! Mobile flashcards: iPhone, iPod Touch, iPad, Blackberry, Windows Mobile Double tap question to flip card & show the answer Keep track of which cards you need more work Use search feature to jump to cards that reference a specific topic Track your overall progress from the home screen

37. Interactive Tools on becker.com/cpa Complimentary Demo2011 Exam Tools

38. Becker in Social Media Find us on: We provide: –News impacting accounting professionals –Forums for information sharing –Tools to help prepare for success on the CPA Exam –Links to resources, testimonials and CPA requirements –And more!

39. 18 month interest-free loan Available on our complete, four-part CPA Exam Review, Final Review and Flashcards All applicants are pre-approved For full details and to get started: becker.com/financing 0% Financing

40. The Becker Promise If you utilize Becker but do not pass the CPA Exam, you may repeat our course tuition-free if you satisfy our requirements. We are that committed to your success!

41. Becker Also Offers =

42. Why Becker Highest pass rates Completely retooled CPA Exam Review that mirrors the 2011 exam Greatest experience in helping CPA candidates achieve success on the exam Most trusted name in CPA review

43. Contact Information 1-877-CPA-EXAM Karen Reetz – kreetz@becker.com