레이블이 Certified Public Accounting Firms인 게시물을 표시합니다. 모든 게시물 표시
레이블이 Certified Public Accounting Firms인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 28일 목요일

오전 8:09

By Abe Sprvill

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About 'public accounting act'|Why Muslim Publics Disbelieve Accounts of Terrorist Acts







About 'public accounting act'|Why Muslim Publics Disbelieve Accounts of Terrorist Acts








Ａｆｔｅｒ               ｙｅａｒｓ               ｏｆ               ｕｎｄｅｒｇｒａｄｕａｔｅ               ａｎｄ               ｐｏｓｔｇｒａｄｕａｔｅ               ｓｔｕｄｙ               ｙｏｕ               ａｒｅ               ｎｏｗ               ｒｅａｄｙ               ｔｏ               ｂｅｇｉｎ               ｙｏｕｒ               ｃａｒｅｅｒ               ａｓ               ａ               Ｗｙｏｍｉｎｇ               Ｃｅｒｔｉｆｉｅｄ               Ｐｕｂｌｉｃ               Ａｃｃｏｕｎｔａｎｔ.

Ｈｏｗｅｖｅｒ,               ｂｅｆｏｒｅ               ｙｏｕ               ｃａｎ               ｐｒａｃｔｉｃｅ               ａｓ               ａ               ＣＰＡ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｑｕａｌｉｆｙ               ｆｏｒ,               ｓｉｔ               ｆｏｒ,               ａｎｄ               ｐａｓｓ               ｔｈｅ               Ｗｙｏｍｉｎｇ               ＣＰＡ               Ｅｘａｍ.

Ｔｏ               ｄｏ               ｔｈｉｓ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ａｒｍ               ｙｏｕｒｓｅｌｆ               ｗｉｔｈ               ｓｏｍｅ               ｂａｓｉｃ               ｉｎｆｏｒｍａｔｉｏｎ               ａｂｏｕｔ               ｗｈｅｒｅ               ａｎｄ               ｈｏｗ               ｔｏ               ａｐｐｌｙ,               ｗｈａｔ               ｔｏ               ｓｔｕｄｙ,               ａｎｄ               ｗｈａｔ               ｔｏ               ｅｘｐｅｃｔ               ｏｎ               ｔｈｅ               ｔｅｓｔ               ｄａｙ.

Ｌｕｃｋｉｌｙ               ｔｈｉｓ               ａｒｔｉｃｌｅ               ｃｏｎｔａｉｎｓ               ｅｖｅｒｙｔｈｉｎｇ               ｙｏｕ               ｎｅｅｄ               ｔｏ               ｋｎｏｗ               ａｂｏｕｔ               ｔａｋｉｎｇ               ｔｈｅ               Ｗｙｏｍｉｎｇ               ＣＰＡ               Ｅｘａｍ.

Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ               
               Ｗｙｏｍｉｎｇ               Ｂｏａｒｄ               ｏｆ               ＣＰＡｓ               
               2020               Ｃａｓｅｙ,               Ｓｕｉｔｅ               100               
               Ｃｈｅｙｅｎｎｅ,               Ｗｙｏｍｉｎｇ               82002-0610               
               (307)               777-7551               ｐｈｏｎｅ               ｎｕｍｂｅｒ               
               (307)               777-3796               ｆａｘ               ｎｕｍｂｅｒ
               Ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｏ               Ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｗｙｏｍｉｎｇ               ＣＰＡ               Ｅｘａｍ
               Ｔｈｅｒｅ               ａｒｅ               ｆｅｗ               ｂａｓｉｃ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｈａｔ               ｙｏｕ               ｍｕｓｔ               ｍｅｅｔ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｑｕａｌｉｆｙ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｗｙｏｍｉｎｇ               ＣＰＡ               Ｅｘａｍ.

Ｆｉｒｓｔ               ｙｏｕ               ｍｕｓｔ               ｂｅ               ａ               Ｗｙｏｍｉｎｇ               ｓｔａｔｅ               ｒｅｓｉｄｅｎｔ               ｏｒ               ｂｅ               ｒｅｇｕｌａｒｌｙ               ｅｍｐｌｏｙｅｄ               ｉｎ               Ｗｙｏｍｉｎｇ.

Ｙｏｕ               ｍｕｓｔ               ａｌｓｏ               ｈａｖｅ               ｅａｒｎｅｄ               ａ               ｂａｃｃａｌａｕｒｅａｔｅ               ｄｅｇｒｅｅ               ｆｒｏｍ               ａ               ｒｅｇｉｏｎａｌｌｙ               ａｃｃｒｅｄｉｔｅｄ               ｃｏｌｌｅｇｅ               ｏｒ               ｕｎｉｖｅｒｓｉｔｙ,               ｈａｖｅ               ｃｏｍｐｌｅｔｅｄ               150               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ,               ｗｉｔｈ               24               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｏｆ               ｕｐｐｅｒ               ｄｉｖｉｓｉｏｎ               ａｃｃｏｕｎｔｉｎｇ               ｃｏｕｒｓｅｗｏｒｋ,               ａｎｄ               24               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｏｆ               ｂｕｓｉｎｅｓｓ               ｒｅｌａｔｅｄ               ｃｏｕｒｓｅｗｏｒｋ.

Ｉｎ               ａｄｄｉｔｉｏｎ               ｔｏ               ｔｈｅｓｅ               ｅｄｕｃａｔｉｏｎａｌ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｂｅ               ａｔ               ｌｅａｓｔ               18               ｙｅａｒｓ               ｏｌｄ               ａｎｄ               ｂｅ               ｏｆ               ｇｏｏｄ               ｍｏｒａｌ               ｃｈａｒａｃｔｅｒ.
               Ａｐｐｌｉｃａｔｉｏｎ               Ｐｒｏｃｅｓｓ
               Ｔｈｅ               ｆｉｒｓｔ               ｓｔｅｐ               ｉｎ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐｒｏｃｅｓｓ               ｉｓ               ｔｏ               ｄｏｗｎｌｏａｄ               ｏｒ               ｒｅｑｕｅｓｔ               ａ               ｃｏｍｐｌｅｔｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋａｇｅ.

Ｆｏｒ               ａｐｐｌｉｃａｔｉｏｎ               ｉｎｆｏｒｍａｔｉｏｎ               ａｎｄ               ｔｏ               ｒｅｑｕｅｓｔ               ａｐｐｌｉｃａｔｉｏｎ               ｍａｔｅｒｉａｌ               ｙｏｕ               ｓｈｏｕｌｄ               ｃｏｎｔａｃｔ:               ｈｔｔｐ://ｃｐａｂｏａｒｄ.ｓｔａｔｅ.ｗｙ.ｕｓ/ｉｎｄｅｘ.ａｓｐｘ.
               Ｈｅｒｅ               ｙｏｕ               ｗｉｌｌ               ｆｉｎｄ               ｆｅｅｓ               ｃｈａｒｇｅｄ               ｆｏｒ               ｔｈｅ               ｐａｃｋｅｔ               ａｎｄ               ａ               ｍａｉｌｉｎｇ               ａｄｄｒｅｓｓ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｔｈｅｎ               ｃｏｍｐｌｅｔｅ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋｅｔ               ａｎｄ               ｍａｉｌ               ｉｔ               ｂａｃｋ               ａｌｏｎｇ               ｗｉｔｈ               ａｌｌ               ｒｅｑｕｉｒｅｄ               ｄｏｃｕｍｅｎｔｓ               ａｎｄ               ｓｕｐｐｌｅｍｅｎｔａｌ               ｄｏｃｕｍｅｎｔｓ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｒｅｑｕｅｓｔ               ｔｈａｔ               ｙｏｕｒ               ｃｏｌｌｅｇｅ               ｏｒ               ｕｎｉｖｅｒｓｉｔｙ               ｓｅｎｄ               ｙｏｕｒ               ｔｒａｎｓｃｒｉｐｔｓ               ｄｉｒｅｃｔｌｙ               ｔｏ               ｔｈｅ               Ｗｙｏｍｉｎｇ               Ｐｕｂｌｉｃ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ               ｔｏ               ｐｒｏｖｅ               ｔｈａｔ               ｙｏｕ               ｈａｖｅ               ｍｅｔ               ｔｈｅ               ｅｄｕｃａｔｉｏｎａｌ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｎｅｅｄｅｄ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｗｙｏｍｉｎｇ               ＣＰＡ               Ｅｘａｍ.
               Ｉｆ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｅｓｔｉｎｇ               ａｃｃｏｍｍｏｄａｔｉｏｎｓ               ｂｅｃａｕｓｅ               ｏｆ               ａ               ｄｉｓａｂｉｌｉｔｙ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｒｅｑｕｅｓｔ               ａｃｃｏｍｍｏｄａｔｉｏｎｓ               ａｔ               ｔｈｅ               ｔｉｍｅ               ｙｏｕ               ｓｕｂｍｉｔ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｆｉｌｌ               ｏｕｔ               ａｎ               ａｃｃｏｍｍｏｄａｔｉｏｎ               ｆｏｒｍ,               ｗｈｉｃｈ               ｗｉｌｌ               ｂｅ               ｉｎ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋｅｔ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｓｕｂｍｉｔ               ａｎ               ａｐｐｌｉｃａｔｉｏｎ               ｆｅｅ               ａｌｏｎｇ               ｗｉｔｈ               ｙｏｕｒ               ｃｏｍｐｌｅｔｅｄ               ａｐｐｌｉｃａｔｉｏｎ               ａｎｄ               ｓｕｐｐｌｅｍｅｎｔａｌ               ｆｏｒｍｓ.

Ｔｏ               ｓｅｅ               ｗｈａｔ               ｔｈｅ               ｍｏｓｔ               ｃｕｒｒｅｎｔ               ａｐｐｌｉｃａｔｉｏｎ               ｆｅｅｓ               ａｒｅ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｖｉｓｉｔ               ｔｈｅ               Ｗｙｏｍｉｎｇ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ'ｓ               ｗｅｂｓｉｔｅ,               ｈｏｗｅｖｅｒ               ｔｏ               ｇｉｖｅ               ｙｏｕ               ａｎ               ｉｄｅａ               ｏｆ               ｗｈａｔ               ｔｏ               ｅｘｐｅｃｔ,               ｔｈｅ               2006               ａｐｐｌｉｃａｔｉｏｎ               ｆｅｅ               ｗｅｒｅ:               $100               ｆｉｒｓｔ               ｔｉｍｅ               ｏｒ               ｔｒａｎｓｆｅｒ               ａｐｐｌｉｃａｎｔｓ,               $100               ｐｒｅ-1997               ｒｅ-ｅｘａｍｉｎａｔｉｏｎ               ａｐｐｌｉｃａｎｔｓ,               $40               ｆｏｒ               ｏｔｈｅｒ               ｒｅ-ｅｘａｍｉｎａｔｉｏｎ               ａｐｐｌｉｃａｎｔｓ,               ａｎｄ               ａｎ               ＮＳＦ               ｆｅｅ               ｏｆ               $25.
               Ｋｅｅｐ               ｉｎ               ｍｉｎｄ               ｔｈａｔ               ｔｈｉｓ               ｐａｃｋｅｔ               ｗｉｌｌ               ｔａｋｅ               ａｂｏｕｔ               30               ｄａｙｓ               ｔｏ               ｅｖａｌｕａｔｅ               ａｎｄ               ｐｒｏｃｅｓｓ               ｂｅｆｏｒｅ               ｙｏｕ               ｃａｎ               ｇｏ               ｏｎ               ｔｏ               ｔｈｅ               ｎｅｘｔ               ｓｔｅｐｓ.

Ｄｅａｄｌｉｎｅｓ               ｆｏｒ               ｓｕｂｍｉｔｔｉｎｇ               ａｐｐｌｉｃａｔｉｏｎｓ               ｈａｖｅ               ｂｅｅｎ               ｅｌｉｍｉｎａｔｅｄ               ｂｅｃａｕｓｅ               ｎｏｗ               ｔｅｓｔｉｎｇ               ｉｓ               ｄｏｎｅ               ｔｗｏ               ｍｏｎｔｈｓ               ｏｕｔ               ｏｆ               ｅｖｅｒｙ               ｔｈｒｅｅ               ｍｏｎｔｈｓ.

Ｔｈｅ               ｏｎｌｙ               ｔｉｍｅ               ｌｉｍｉｔａｔｉｏｎ               ｉｓ               ｔｈａｔ               ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ｏｎｌｙ               ｓｉｘ               ｍｏｎｔｈｓ               ｔｏ               ｔａｋｅ               ｙｏｕｒ               ｅｘａｍｓ               ａｆｔｅｒ               ｙｏｕ               ｓｕｂｍｉｔ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ,               ｓｏ               ｄｏｎ'ｔ               ａｐｐｌｙ               ｆｏｒ               ｍｏｒｅ               ｔｅｓｔｓ               ｔｈａｎ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｓｕｃｃｅｓｓｆｕｌｌｙ               ｃｏｍｐｌｅｔｅ               ｉｎ               ａ               ｓｉｘ               ｍｏｎｔｈ               ｐｅｒｉｏｄ.
               Ａｆｔｅｒ               ｔｈｅ               Ｂｏａｒｄ               ｒｅｃｅｉｖｅｓ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ,               ｐｒｏｃｅｓｓｅｓ               ｉｔ,               ａｎｄ               ａｐｐｒｏｖｅｓ               ｙｏｕ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｗｙｏｍｉｎｇ               ＣＰＡ               Ｅｘａｍ,               ｔｈｅｙ               ｗｉｌｌ               ｓｕｂｍｉｔ               ａｎ               Ａｕｔｈｏｒｉｚａｔｉｏｎ               ｔｏ               Ｔｅｓｔ               ｔｏ               ｔｈｅ               ＮＡＳＢＡ.

ＮＡＳＢＡ               ｗｉｌｌ               ｔｈｅｎ               ｉｎｖｏｉｃｅ               ｙｏｕ               ｆｏｒ               ｔｈｅ               ｅｘａｍｓ               ｔｈａｔ               ｙｏｕ               ｈａｖｅ               ａｐｐｌｉｅｄ               ｆｏｒ.

Ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               90               ｄａｙｓ               ｔｏ               ｐａｙ               ｔｈｉｓ               ｉｎｖｏｉｃｅ               ｂｅｆｏｒｅ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ               ｅｘｐｉｒｅｓ               ａｎｄ               ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ｔｏ               ａｐｐｌｙ               ａｇａｉｎ.

Ｔｈｅ               ｐｒｉｃｅ               ｆｏｒ               ｅａｃｈ               ｓｅｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｗｉｌｌ               ｂｅ               ｖａｒｙ               ｙｅａｒ               ｂｙ               ｙｅａｒ               ｓｏ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｖｉｓｉｔ               ｗｗｗ.ｎａｓｂａ.ｏｒｇ               ｔｏ               ｃｈｅｃｋ               ｏｎ               ｔｈｅ               ｍｏｓｔ               ｃｕｒｒｅｎｔ               ｒａｔｅｓ,               ｈｏｗｅｖｅｒ,               ｔｏ               ｇｉｖｅ               ｙｏｕ               ａｎ               ｉｄｅａ               ｏｆ               ｗｈａｔ               ｔｏ               ｅｘｐｅｃｔ,               ｔｈｅ               2006               ＮＡＳＢＡ               ｆｅｅｓ               ｆｏｒ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｗｅｒｅ               ａｓ               ｆｏｌｌｏｗｓ:
               ＡＵＤＩＴ               (Ａｕｄｉｔｉｎｇ               ａｎｄ               Ａｔｔｅｓｔａｔｉｏｎ)               $159.25               
               ＦＡＲＥ               (Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               Ｒｅｐｏｒｔｉｎｇ)               $148.00               
               ＡＲＥ               (Ｒｅｇｕｌａｔｉｏｎｓ)               $125.50               
               ＬＰＲ               (Ｂｕｓｉｎｅｓｓ               Ｅｎｖｉｒｏｎｍｅｎｔ               ａｎｄ               Ｃｏｎｃｅｐｔｓ)               $114.25
               Ａｆｔｅｒ               ｙｏｕｒ               ｐａｙｍｅｎｔ               ｉｓ               ｒｅｃｅｉｖｅｄ               ｉｎ               ｆｕｌｌ               ｆｏｒ               ｙｏｕｒ               ｅｘａｍｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｓｅｎｔ               ａ               Ｎｏｔｉｃｅ               ｔｏ               Ｓｃｈｅｄｕｌｅ.

Ｔｈｉｓ               ｎｏｔｉｃｅ               ｗｉｌｌ               ｃｏｎｔａｉｎ               ｓｃｈｅｄｕｌｉｎｇ               ａｎｄ               ｔｅｓｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ,               ａｎｄ               ｉｔ               ｗｉｌｌ               ｔｅｌｌ               ｙｏｕ               ｗｈａｔ               ｙｏｕｒ               ｉｄｅｎｔｉｆｉｃａｔｉｏｎ               ｎｕｍｂｅｒ               ｉｓ,               ａｎｄ               ｗｈｅｎ               ｙｏｕｒ               ｓｃｈｅｄｕｌｉｎｇ               ｗｉｎｄｏｗ               ｅｘｐｉｒｅｓ.

Ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ａｂｏｕｔ               6               ｍｏｎｔｈｓ               ｔｏ               ｓｃｈｅｄｕｌｅ               ａｎｄ               ｔａｋｅ               ａｌｌ               ｏｆ               ｔｈｅ               ｅｘａｍｓ               ｔｈａｔ               ｙｏｕ               ａｐｐｌｉｅｄ               ｆｏｒ.
               Ｙｏｕ               ｃａｎ               ｓｃｈｅｄｕｌｅ               ｙｏｕｒ               ｅｘａｍ               ａｎｙｔｉｍｅ               ｄｕｒｉｎｇ               ｔｈｅ               ｓｉｘ               ｍｏｎｔｈｓ               ｔｈａｔ               ａｒｅ               ｃｏｎｖｅｎｉｅｎｔ               ｔｏ               ｙｏｕ               ａｓ               ｌｏｎｇ               ａｓ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ               ｉｓ               ｏｐｅｎ               ａｎｄ               ｈａｓ               ｓｐａｃｅ               ｔｏ               ｆｉｔ               ｙｏｕ               ｉｎ.

Ｉｔ               ｉｓ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｒｅｇｉｓｔｅｒ               ｅａｒｌｙ               ｔｏ               ｅｎｓｕｒｅ               ｔｈａｔ               ｙｏｕ               ｇｅｔ               ａ               ｔｅｓｔｉｎｇ               ｓｐａｃｅ               ｏｎ               ｔｈｅ               ｄａｙｓ               ｔｈａｔ               ｙｏｕ               ｗａｎｔ.

Ｍｏｓｔ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒｓ               ａｒｅ               ｏｐｅｎ               Ｍｏｎｄａｙ               ｔｈｒｏｕｇｈ               Ｓａｔｕｒｄａｙ               ｄｕｒｉｎｇ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｗｉｎｄｏｗｓ               ｏｆ               ｔｉｍｅ:
               Ｊａｎｕａｒｙ               2               -               Ｆｅｂｒｕａｒｙ               28               (29)               
               Ａｐｒｉｌ               1               -               Ｍａｙ               30               
               Ｊｕｌｙ               1               -               Ａｕｇｕｓｔ               31               
               Ｏｃｔｏｂｅｒ               1               -               Ｎｏｖｅｍｂｅｒ               20
               Ｔｈｅｒｅ               ａｒｅ               ｓｅｖｅｒａｌ               ｗａｙｓ               ｉｎ               ｗｈｉｃｈ               ｙｏｕ               ｃａｎ               ｓｃｈｅｄｕｌｅ               ｙｏｕｒ               ｅｘａｍ.

Ｆｉｒｓｔ               ｙｏｕ               ｃａｎ               ｃａｌｌ               ｔｈｅ               Ｐｒｏｍｅｔｒｉｃ               Ｓｔｕｄｅｎｔ               Ｔｅｓｔｉｎｇ               Ｓｅｒｖｉｃｅ               Ｃａｌｌ               Ｃｅｎｔｅｒ               ａｔ               1-800-580-9648,               ｏｒ               ｙｏｕ               ｃａｎ               ｇｏ               ｔｏ               ｔｈｅｉｒ               ｗｅｂｓｉｔｅ               ａｔ               ｈｔｔｐ://ｗｗｗ.ｐｒｍｏｅｔｒｉｃ.ｃｏｍ/ｃｐａ,               ｏｒ               ｙｏｕ               ｃａｎ               ｃｏｎｔａｃｔ               ｙｏｕｒ               ｌｏｃａｌ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ.
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ               
               951               Ｗｅｒｎｅｒ               Ｃｔ.,               Ｓｕｉｔｅ               230               
               Ｃａｓｐｅｒ,               ＷＹ               82601-1312               
               (307)               472-4888               ｐｈｏｎｅ               ｎｕｍｂｅｒ               
               Ｓｉｔｅ               Ｃｏｄｅ:               5000
               Ｏｎｃｅ               ｙｏｕ               ｈａｖｅ               ｙｏｕｒ               ｔｅｓｔｓ               ｓｃｈｅｄｕｌｅｄ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｒｅａｄｙ               ｔｏ               ｓｔｕｄｙ               ｆｏｒ               ｔｈｅ               ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ.
               Ｗｈａｔ               Ｙｏｕ               Ｎｅｅｄ               ｔｏ               Ｋｎｏｗ               Ａｂｏｕｔ               ｔｈｅ               Ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ
               ＡＵＤ               ｗｉｌｌ               ｌａｓｔ               4.5               ｈｏｕｒｓ               
               ＦＡＲＥ               ｗｉｌｌ               ｌａｓｔ               4.0               ｈｏｕｒｓ               
               ＡＲＥ               ｗｉｌｌ               ｌａｓｔ               3.0               ｈｏｕｒｓ               
               ＬＰＲ               ｗｉｌｌ               ｌａｓｔ               2.5               ｈｏｕｒｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ａｕｄｉｔｉｎｇ               ａｎｄ               Ａｔｔｅｓｔａｔｉｏｎ               (ＡＵＤ)               ｓｅｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ａｕｄｉｔｉｎｇ               Ｐｒｏｃｅｄｕｒｅｓ               
               2.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｕｄｉｔｉｎｇ               Ｓｔａｎｄａｒｄｓ               
               3.

Ｏｔｈｅｒ               Ｓｔａｎｄａｒｄｓ               Ｔｈａｔ               Ａｒｅ               Ａｐｐｌｉｃａｂｌｅ               ｔｏ               Ａｔｔｅｓｔ               Ｅｎｇａｇｅｍｅｎｔｓ               
               4.

Ｐｌａｎｎｉｎｇ               ｔｈｅ               Ｅｎｇａｇｅｍｅｎｔ               
               5.

Ｉｎｔｅｒｎａｌ               Ｃｏｎｔｒｏｌｓ               
               6.

Ｈｏｗ               ｔｏ               Ｏｂｔａｉｎ               ａｎｄ               Ｄｏｃｕｍｅｎｔ               Ｉｎｆｏｒｍａｔｉｏｎ               
               7.

Ｈｏｗ               ｔｏ               Ｒｅｖｉｅｗ               Ｅｎｇａｇｅｍｅｎｔｓ               ａｎｄ               Ｅｖａｌｕａｔｅ               Ｉｎｆｏｒｍａｔｉｏｎ               
               8.

Ｈｏｗ               ｔｏ               Ｐｒｅｐａｒｅ               Ｃｏｍｍｕｎｉｃａｔｉｏｎｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               Ｒｅｐｏｒｔｉｎｇ               Ｓｅｃｔｉｏｎ               (ＦＡＲＥ)               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｂｕｓｉｎｅｓｓ               Ｅｎｔｅｒｐｒｉｓｅｓ               
               2.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｎｏｔ-Ｆｏｒ-Ｐｒｏｆｉｔ               Ｅｎｔｅｒｐｒｉｓｅｓ               
               3.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｇｏｖｅｒｎｍｅｎｔ               Ｅｎｔｉｔｉｅｓ               
               4.

Ｃｏｎｃｅｐｔｓ               ａｎｄ               Ｓｔａｎｄａｒｄｓ               ｆｏｒ               Ｆｉｎａｎｃｉａｌ               Ｓｔａｔｅｍｅｎｔｓ               
               5.

Ｋｎｏｗ               Ｗｈａｔ               Ｉｔｅｍｓ               Ａｒｅ               Ｃｏｍｍｏｎｌｙ               Ｆｏｕｎｄ               ｏｎ               Ｆｉｎａｎｃｉａｌ               Ｓｔａｔｅｍｅｎｔｓ               
               6.

Ｋｎｏｗ               Ｈｏｗ               ｔｏ               Ａｃｃｏｕｎｔ               Ｆｏｒ               ａｎｄ               Ｒｅｐｏｒｔ               Ｖａｒｉｏｕｓ               Ｔｒａｎｓａｃｔｉｏｎｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｒｅｇｕｌａｔｉｏｎ               Ｓｅｃｔｉｏｎ               (ＡＲＥ)               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｆｅｄｅｒａｌ               Ｔａｘａｔｉｏｎ               Ｐｒｏｃｅｄｕｒｅｓ               ａｎｄ               Ｒｅｇｕｌａｔｉｏｎｓ               Ｆｏｒ               Ｉｎｄｉｖｉｄｕａｌｓ               
               2.

Ｐｒｏｆｅｓｓｉｏｎａｌ               Ｅｔｈｉｃｓ               
               3.

Ｐｒｏｆｅｓｓｉｏｎａｌ               Ｌｅｇａｌ               Ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               
               4.

Ａｐｐｌｉｃａｂｌｅ               Ｂｕｓｉｎｅｓｓ               Ｌａｗｓ               
               5.

Ｆｅｄｅｒａｌ               Ｔａｘａｔｉｏｎ               Ｐｒｏｃｅｄｕｒｅｓ               ａｎｄ               Ｒｅｇｕｌａｔｉｏｎｓ               Ｆｏｒ               Ｅｎｔｉｔｉｅｓ               (Ｂｏｔｈ               Ｆｏｒ-Ｐｒｏｆｉｔ               ａｎｄ               Ｎｏｔ-Ｆｏｒ-Ｐｒｏｆｉｔ)
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｂｕｓｉｎｅｓｓ               Ｅｎｖｉｒｏｎｍｅｎｔ               ａｎｄ               Ｃｏｎｃｅｐｔｓ               Ｓｅｃｔｉｏｎ               (ＢＥＣ)               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｂｕｓｉｎｅｓｓ               Ｓｔｒｕｃｔｕｒｅｓ               
               2.

Ｅｃｏｎｏｍｉｃ               Ｃｏｎｃｅｐｔｓ               
               3.

Ｆｉｎａｎｃｉａｌ               Ｍａｎａｇｅｍｅｎｔ               Ｉｓｓｕｅｓ               
               4.

Ｉｎｆｏｒｍａｔｉｏｎ               Ｔｅｃｈｎｏｌｏｇｙ               
               5.

Ｐｌａｎｎｉｎｇ               ａｎｄ               Ｍｅａｓｕｒｉｎｇ               
               6.

Ｒｅａｓｏｎｉｎｇ               Ｕｓｅｄ               ａｓ               ａ               ＣＰＡ
               Ｆｏｒｍａｔ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ
               Ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｈａｓ               ｒｅｃｅｎｔｌｙ               ｂｅｅｎ               ｔｒａｎｓｉｔｉｏｎｅｄ               ｆｒｏｍ               ａ               ｐａｐｅｒ               ａｎｄ               ｐｅｎｃｉｌ               ｅｘａｍ               ｔｏ               ａ               ｃｏｍｐｕｔｅｒｉｚｅｄ               ｅｘａｍ.

Ｂｅｃａｕｓｅ               ｏｆ               ｔｈｉｓ               ｔｒａｎｓｉｔｉｏｎ,               ｔｈｅ               ｆｏｒｍａｔ               ｏｆ               ｔｈｅ               ｅｘａｍ               ｈａｓ               ａｌｓｏ               ｅｖｏｌｖｅｄ.

Ｅａｃｈ               ｓｅｃｔｉｏｎ               ｗｉｌｌ               ｃｏｎｓｉｓｔ               ｏｆ               ｍｕｌｔｉｐｌｅ               ｃｈｏｉｃｅ               ｔｅｓｔｌｅｔｓ               ｃｏｍｐｒｉｓｅｄ               ｏｆ               24               ｔｏ               30               ｑｕｅｓｔｉｏｎｓ.

Ｅａｃｈ               ｔｅｓｔｌｅｔ               ｗｉｌｌ               ｔｈｅｎ               ｂｅ               ｓｕｐｐｌｅｍｅｎｔｅｄ               ｗｉｔｈ               ａ               ｃａｓｅ               ｓｔｕｄｙ               ｃａｌｌｅｄ               ａ               ｓｉｍｕｌａｔｉｏｎ.

Ｙｏｕ               ｗｉｌｌ               ｂｅ               ｇｉｖｅｎ               30               ｔｏ               50               ｍｉｎｕｔｅｓ               ｔｏ               ｃｏｍｐｌｅｔｅ               ｅａｃｈ               ｓｉｍｕｌａｔｉｏｎ.

Ｔｈｅ               ｓｉｍｕｌａｔｉｏｎｓ               ｗｉｌｌ               ｔｅｓｔ               ｙｏｕｒ               ａｂｉｌｉｔｙ               ｔｏ               ｐｅｒｆｏｒｍ               ｅｎｔｒｙ               ｌｅｖｅｌ               ＣＰＡ               ｔａｓｋｓ.
               Ｓｔｕｄｙ               Ｔｉｐｓ
               Ｓｔｕｄｙｉｎｇ               ｆｏｒ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｗｉｌｌ               ｂｅ               ｑｕｉｔｅ               ａｎ               ｕｎｄｅｒｔａｋｉｎｇ,               ａｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｔｅｓｔｅｄ               ｏｎ               ｓｉｘ               ｙｅａｒｓ               ｏｆ               ｃｏｌｌｅｇｅ               ｌｅｖｅｌ               ｅｄｕｃａｔｉｏｎ.

Ｔｏ               ｈｅｌｐ               ｙｏｕ               ｗｉｔｈ               ｔｈｉｓ               ｐｒｏｃｅｓｓ               ｉｔ               ｉｓ               ｈｉｇｈｌｙ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｅｎｒｏｌｌ               ｉｎ               ｓｏｍｅ               ｔｙｐｅ               ｏｆ               ＣＰＡ               Ｅｘａｍ               Ｐｒｅｐａｒａｔｉｏｎ               Ｃｏｕｒｓｅ               ｏｆｆｅｒｅｄ               ｂｙ               ａ               ｃｏｌｌｅｇｅ               ｏｒ               ｕｎｉｖｅｒｓｉｔｙ.

Ｈｏｗｅｖｅｒ,               ｔｈｉｓ               ｉｓ               ｎｏｔ               ｍａｎｄａｔｏｒｙ,               ａｎｄ               ｔｈｅｒｅ               ａｒｅ               ｍａｎｙ               ｈｉｇｈ               ｑｕａｌｉｔｙ               ｓｅｌｆ-ｓｔｕｄｙ               ＣＰＡ               Ｅｘａｍ               Ｒｅｖｉｅｗ               Ｃｏｕｒｓｅｓ               ａｖａｉｌａｂｌｅ               ｔｏ               ｙｏｕ.
               Ｙｏｕ               ｃａｎ               ａｌｓｏ               ｕｔｉｌｉｚｅ               ｔｈｅ               ｓｔｕｄｙ               ｍａｔｅｒｉａｌｓ               ｐｒｏｖｉｄｅｄ               ｂｙ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｂｏａｒｄ,               ｉｎｃｌｕｄｉｎｇ               ａｎ               ｅｘａｍ               ｔｕｔｏｒｉａｌ               ｔｈａｔ               ｉｓ               ｏｆｆｅｒｅｄ               ｏｎ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｗｅｂｓｉｔｅ:               ｈｔｔｐ://ｗｗｗ.ｃｐａ-ｅｘａｍ.ｏｒｇ/ｌｃｒ/ｅｘａｍ_ｔｕｔｏｒｉａｌ.ｈｔｍｌ.

Ｔｈｉｓ               ｔｕｔｏｒｉａｌ               ｗｉｌｌ               ｏｆｆｅｒ               ｙｏｕ               ｍａｎｙ               ｇｒｅａｔ               ｔｏｏｌｓ               ｆｏｒ               ｐａｓｓｉｎｇ               ｔｈｅ               Ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ.

Ｆｉｒｓｔ               ｔｈｉｓ               ｗｅｂｓｉｔｅ               ｗｉｌｌ               ｏｆｆｅｒ               ｙｏｕ               ａｎ               ｅｘｐｌａｎａｔｉｏｎ               ｏｎ               ｈｏｗ               ｔｈｅ               ｔｅｓｔ               ｉｓ               ｄｅｓｉｇｎｅｄ               ａｎｄ               ｗｈａｔ               ｓｕｂｊｅｃｔｓ               ｉｔ               ｗｉｌｌ               ｃｏｖｅｒ.

Ｉｔ               ｗｉｌｌ               ａｌｓｏ               ｒｅｖｉｅｗ               ｗｈａｔ               ｔｙｐｅｓ               ｏｆ               ｑｕｅｓｔｉｏｎｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｓｋｅｄ               ｔｏ               ａｎｓｗｅｒ,               ａｎｄ               ｗｈａｔ               ｔｙｐｅｓ               ｏｆ               ｒｅｓｐｏｎｓｅｓ               ｔｈｅｙ               ａｒｅ               ｌｏｏｋｉｎｇ               ｆｏｒ.

Ｆｉｎａｌｌｙ,               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｒｕｎ               ｔｈｒｏｕｇｈ               ａ               ｆｅｗ               ｓａｍｐｌｅ               ｑｕｅｓｔｉｏｎｓ               ａｎｄ               ｏｎｅ               ｃａｓｅ               ｓｔｕｄｙ,               ｓｏ               ｙｏｕ               ｃａｎ               ｐｒａｃｔｉｃｅ               ｔａｋｉｎｇ               ａ               ｃｏｍｐｕｔｅｒｉｚｅｄ               ｅｘａｍ.
               Ｉｎ               ａｄｄｉｔｉｏｎ               ｔｏ               ｔａｋｉｎｇ               ａ               ＣＰＡ               Ｅｘａｍ               Ｒｅｖｉｅｗ               Ｃｏｕｒｓｅ,               ａｎｄ               ｕｓｉｎｇ               ｔｈｅ               ｅｘａｍ               ｔｕｔｏｒｉａｌ,               ｉｔ               ｉｓ               ａｌｓｏ               ｈｉｇｈｌｙ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｋｎｏｗ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｂｅｆｏｒｅ               ｙｏｕ               ｓｉｔ               ｆｏｒ               ｔｈｅ               ＣＰＡ               Ｅｘａｍ:
               1.

Ｂｅ               ｆａｍｉｌｉａｒ               ｗｉｔｈ               ｓｐｒｅａｄｓｈｅｅｔｓ,               ａｎｄ               ｂｅ               ａｂｌｅ               ｔｏ               ｕｓｅ               ｔｈｅｍ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｋｎｏｗ               ｈｏｗ               ｔｏ               ｗｒｉｔｅ               ｓｐｒｅａｄｓｈｅｅｔ               ｆｏｒｍｕｌａｓ               ｔｈａｔ               ｗｉｌｌ               ｃａｌｃｕｌａｔｅ               ｃｏｌｕｍｎｓ               ａｎｄ               ｒｏｗｓ,               ａｓ               ｗｅｌｌ               ａｓ               ｃａｌｃｕｌａｔｅ               ｏｔｈｅｒ               ｆｉｎａｎｃｉａｌ               ｃｏｍｐｕｔａｔｉｏｎｓ.
               2.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｋｎｏｗ               ｈｏｗ               ｔｏ               ｕｓｅ               ａ               ｆｏｕｒ-ｆｕｎｃｔｉｏｎ               ｃａｌｃｕｌａｔｏｒ               ｔｏ               ｄｅｒｉｖｅ               ｓｔａｎｄａｒｄ               ｆｉｎａｎｃｉａｌ               ｃａｌｃｕｌａｔｉｏｎｓ.
               3.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｂｅ               ｆａｍｉｌｉａｒ               ｗｉｔｈ,               ａｎｄ               ｂｅ               ａｂｌｅ               ｔｏ               ｕｔｉｌｉｚｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｃｏｎｔａｉｎｅｄ               ｉｎ               ｏｎｌｉｎｅ               ａｕｔｈｏｒｉｔａｔｉｖｅ               ｌｉｔｅｒａｔｕｒｅ.

Ｙｏｕ               ｍａｙ               ｗａｎｔ               ｔｏ               ｐｒａｃｔｉｃｅ               ｔｈｉｓ               ｓｋｉｌｌ               ａｔ               ｈｏｍｅ,               ｂｙ               ａｃｃｅｓｓｉｎｇ               ｔｈｅｓｅ               ａｕｔｈｏｒｉｔｉｅｓ               ａｎｄ               ｌｏｏｋｉｎｇ               ｆｏｒ               ｓｐｅｃｉｆｉｃ               ｒｕｌｅｓ,               ｒｅｇｕｌａｔｉｏｎｓ,               ａｎｄ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ａｐｐｌｙ               ｔｏ               ｔｅｓｔ               ｒｅｖｉｅｗ               ｑｕｅｓｔｉｏｎｓ.
               4.

Ｓｔｕｄｙ               ｔｈｅ               Ｉｎｔｅｒｎａｌ               Ｒｅｖｅｎｕｅ               Ｃｏｄｅ               ａｎｄ               Ｆｅｄｅｒａｌ               Ｔａｘ               Ｒｅｇｕｌａｔｉｏｎｓ               ｔｈａｔ               ｗｅｒｅ               ｉｎ               ｅｆｆｅｃｔ               6               ｍｏｎｔｈｓ               ｐｒｉｏｒ               ｔｏ               ｙｏｕｒ               ｅｘａｍ.

Ｙｏｕ               ｃａｎ               ｆｉｎｄ               ｔｈｉｓ               ｉｎｆｏｒｍａｔｉｏｎ               ａｔ               ｔｈｅ               ＩＲＳ'ｓ               ｗｅｂｓｉｔｅ:               ｈｔｔｐ://ｗｗｗ.ｉｒｓ.ｇｏｖ.
               5.

Ｋｎｏｗ               ｔｈｅ               Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ               Ａｃｔ               ｏｆ               2002               ａｓ               ｉｔ               ｗｉｌｌ               ｂｅ               ｕｓｅｄ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               ｅｘａｍ.
               6.

ＡＩＣＰＡ               Ｓｔａｎｄａｒｄｓ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ｕｓｅｄ,               ｓｏ               ｋｎｏｗ               ｔｈｅｍ               ａｎｄ               ｈｏｗ               ｔｈｅｙ               ａｒｅ               ａｐｐｌｉｅｄ               ｔｏ               ｄｉｆｆｅｒｅｎｔ               ｓｉｔｕａｔｉｏｎｓ.
               7.

Ｌｅａｒｎ               ａｎｄ               ｍｅｍｏｒｉｚｅ               ｆｅｄｅｒａｌ               ｌａｗｓ               ｔｈａｔ               ｒｅｌａｔｅ               ｔｏ               ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               ｒｅｐｏｒｔｉｎｇ
               Ｗｈａｔ               ｔｏ               Ｅｘｐｅｃｔ               ｏｎ               ｔｈｅ               Ｔｅｓｔ               Ｄａｙ
               Ｏｎ               ｔｈｅ               ｄａｙ               ｏｆ               ｙｏｕｒ               ｅｘａｍ(ｓ)               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ａｒｒｉｖｅ               ｅａｒｌｙ,               ａｔ               ｌａｓｔ               30               ｍｉｎｕｔｅｓ               ｅａｒｌｉｅｒ,               ｓｏ               ｙｏｕ               ｃａｎ               ｃｈｅｃｋ               ｉｎ               ａｎｄ               ｇｅｔ               ｓｉｔｕａｔｅｄ               ｂｅｆｏｒｅ               ｙｏｕ               ｂｅｇｉｎ               ｔｅｓｔｉｎｇ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｐｒｏｖｉｄｅ               ｔｗｏ               ｆｏｒｍｓ               ｏｆ               ｐｅｒｓｏｎａｌ               ｉｄｅｎｔｉｆｉｃａｔｉｏｎ               ｔｈａｔ               ｈａｓ               ｂｏｔｈ               ｙｏｕｒ               ｓｉｇｎａｔｕｒｅ               ａｎｄ               ｙｏｕｒ               ｐｈｏｔｏｇｒａｐｈ               ｏｎ               ｉｔ.

Ｆｏｒ               ｅｘａｍｐｌｅ               ａ               ｖａｌｉｄ               ｄｒｉｖｅｒｓ               ｌｉｃｅｎｓｅ               ａｎｄ               ａ               ｖａｌｉｄ               ｐａｓｓｐｏｒｔ               ａｒｅ               ｂｏｔｈ               ａｃｃｅｐｔｅｄ               ｆｏｒｍｓ               ｏｆ               ｉｄ.
               Ａｆｔｅｒ               ｙｏｕ               ｈａｖｅ               ｂｅｅｎ               ｃｈｅｃｋｅｄ               ｉｎ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｓｓｉｇｎｅｄ               ａ               ｃｏｍｐｕｔｅｒ               ａｎｄ               ｇｉｖｅｎ               ｉｎｓｔｒｕｃｔｉｏｎｓ.

Ｂｅｇｉｎ               ｔｏ               ｔｅｓｔ               ｏｎｌｙ               ａｆｔｅｒ               ｙｏｕ               ｈａｖｅ               ｂｅｅｎ               ｇｉｖｅｎ               ｐｅｒｍｉｓｓｉｏｎ               ｔｏ               ｄｏ               ｓｏ.

Ｄｏ               ｎｏｔ               ｃｈｅａｔ,               ｏｒ               ａｃｔ               ｄｉｓｒｕｐｔｉｖｅ,               ａｓ               ｔｈｅｓｅ               ａｃｔｉｏｎｓ               ｃａｎ               ｇｅｔ               ｙｏｕ               ｅｘｐｅｌｌｅｄ               ｆｒｏｍ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ,               ａｎｄ               ｐｅｒｈａｐｓ               ｅｖｅｎ               ｐｒｏｈｉｂｉｔｅｄ               ｆｒｏｍ               ｔａｋｉｎｇ               ｔｈｅ               ＣＰＡ               Ｅｘａｍ               ａｇａｉｎ.
               Ｙｏｕｒ               ｓｃｏｒｅｓ               ｗｉｌｌ               ｂｅ               ｍａｄｅ               ａｖａｉｌａｂｌｅ               ｔｏ               ｙｏｕ               ａｓ               ｓｏｏｎ               ａｓ               ｔｈｅｙ               ａｒｅ               ｒｅａｄｙ,               ｂｕｔ               ｅｘｐｅｃｔ               4               ｔｏ               6               ｗｅｅｋｓ               ｔｏ               ｐａｓｓ               ｂｅｆｏｒｅ               ｈｅａｒｉｎｇ               ａｎｙｔｈｉｎｇ.

Ｉｆ               ｙｏｕ               ｈａｖｅ               ａｎｙ               ｑｕｅｓｔｉｏｎｓ               ａｂｏｕｔ               ｗｈｅｎ               ａｎｄ               ｗｈｅｒｅ               ｙｏｕｒ               ｓｃｏｒｅｓ               ｗｉｌｌ               ｂｅ               ｍａｄｅ               ａｖａｉｌａｂｌｅ,               ｃｏｎｔａｃｔ               ｎａｓｂａ.ｏｒｇ.









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      11. Public Accounting Act - Blog Homepage Results

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    2013년 11월 25일 월요일

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    About 'public accounting youtube'|...blogspot.com/ (iii) Videos of Suburban Spies Links: http://www.youtube.com/watch v=e-2nKF7gcRA http://www.youtube.com/watch v=zYE6kiTJiTc







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    Ｉｔ'ｓ               ｐａｓｔ               ｍｉｄｎｉｇｈｔ               ｏｆ               Ｓａｔｕｒｄａｙ.

    Ｗｅｌｌ,               ａｃｔｕａｌｌｙ,               ｉｔ               ｉｓ               ｂｅｆｏｒｅ               ｄａｗｎ               ｏｆ               Ｓｕｎｄａｙ               ａｌｒｅａｄｙ,               Ｓｅｐｔｅｍｂｅｒ               27,               2009,               ａｓ               Ｉ               ｗｒｉｔｅ               ｔｈｉｓ.

    Ｉ               ｗａｓ               ｎｏｔ               ｅｘｐｅｃｔｉｎｇ               ａｔ               ａｌｌ               ｔｈｉｓ               ｍｏｒｎｉｎｇ               ｗｈｅｎ               Ｉ               ｌｅｆｔ               ｈｏｍｅ               ｔｈａｔ               Ｉ               ｗｏｕｌｄ               ｓｐｅｎｄ               ｔｈｅ               ｎｉｇｈｔ               ｈｅｒｅ               ａｔ               ｍｙ               ｏｆｆｉｃｅ               ｉｎ               Ｍａｋａｔｉ               Ｃｉｔｙ.

    Ｉｔ               ｗａｓ               ｃｌｏｕｄｙ               ａｎｄ               ｄｒｉｚｚｌｉｎｇ               ｏｎｌｙ               ｗｈｅｎ               ｍｙ               ｗｉｆｅ               ａｎｄ               Ｉ               ｌｅｆｔ               ｏｕｒ               ａｐａｒｔｍｅｎｔ               ｉｎ               Ｑｕｅｚｏｎ               Ｃｉｔｙ               ａｔ               ａｒｏｕｎｄ               8ａｍ.

    Ｗｈｅｎ               Ｉ               ａｒｒｉｖｅｄ               ｉｎ               Ｍａｋａｔｉ,               ｔｈｅ               ｒａｉｎ               ｂｅｃａｍｅ               ｓｌｉｇｈｔｌｙ               ｓｔｒｏｎｇｅｒ,               ａｎｄ               ｗａｓ               ａｌｒｅａｄｙ               ａｃｃｏｍｐａｎｉｅｄ               ｂｙ               ｓｔｒｏｎｇ               ｗｉｎｄｓ.

    Ｂｕｔ               Ｉ               ｄｉｄ               ｎｏｔ               ｆｏｒｅｓｅｅ               ａｎｙ               ｆｌｏｏｄｉｎｇ               ｔｏ               ｈａｐｐｅｎ.
                   Ａｆｔｅｒ               ｏｆｆｉｃｅ               ｈｏｕｒｓ,               ａｔ               6ｐｍ,               Ｉ               ｃｏｕｌｄ               ｎｏｔ               ｌｅａｖｅ               ｔｈｅ               ｏｆｆｉｃｅ               ａｌｒｅａｄｙ               ｂｅｃａｕｓｅ               ｔｈｅ               ｓｔｒｅｅｔ               ｒｉｇｈｔ               ｉｎ               ｆｒｏｎｔ               ｏｆ               ｏｕｒ               ｂｕｉｌｄｉｎｇ               ｉｓ               ｆｌｏｏｄｅｄ.

    Ｉｔ               ｈａｓ               ｂｅｅｎ               ｆｉｌｌｅｄ               ｗｉｔｈ               ｈｉｐ-ｌｅｖｅｌ               ｒａｉｎｗａｔｅｒ               ｓｉｎｃｅ               11ａｍ,               ｏｒ               ｍｏｒｅ               ｔｈａｎ               12               ｈｏｕｒｓ               ａｇｏ.

    Ｕｐ               ｔｏ               ｎｏｗ,               ｔｈｅ               ｆｌｏｏｄ               ｈａｓ               ｎｏｔ               ｓｕｂｓｉｄｅｄ               ａｎｄ               ｔｒｏｐｉｃａｌ               ｓｔｏｒｍ               ＯＮＤＯＹ               ｃｏｎｔｉｎｕｅｓ               ｔｏ               ｂｒｉｎｇ               ｒａｉｎ.

    Ｉ               ｗａｓ               ｎｏｔ               ｅｘｐｅｃｔｉｎｇ               ＯＮＤＯＹ               ｔｏ               ｂｅ               ｔｈｉｓ               ｆｉｅｒｃｅ.
                   Ｍｙ               ｗｉｆｅ               ｉｓ               ａｌｓｏ               ｓｔｒａｎｄｅｄ               ａｔ               ｈｅｒ               ｓｃｈｏｏｌ               ｉｎ               Ｓａｍｐａｌｏｃ,               Ｍａｎｉｌａ               Ｃｉｔｙ               ａｎｄ               ｉｓ               ａｌｓｏ               ｓｐｅｎｄｉｎｇ               ｔｈｅ               ｎｉｇｈｔ               ｔｈｅｒｅ.

    Ｗｅ               ｃｏｍｍｕｎｉｃａｔｅ               ｔｈｒｏｕｇｈ               ｏｕｒ               ｃｅｌｌｕｌａｒ               ｐｈｏｎｅｓ.

    Ｗａｔｅｒ               ｌｅｖｅｌ               ｏｕｔｓｉｄｅ               ｈｅｒ               ｓｃｈｏｏｌ               ｉｓ               ｈｉｇｈ               ｔｈａｔ               ｅｖｅｎ               ｔｈｅｉｒ               ｎｅｉｇｈｂｏｒｉｎｇ               ｓｃｈｏｏｌ,               ｔｈｅ               Ｕｎｉｖｅｒｓｉｔｙ               ｏｆ               Ｓａｎｔｏ               Ｔｏｍａｓ,               ｈａｓ               ｔｕｒｎｅｄ               ｉｎｔｏ               ａ               ｈｕｇｅ               ｐｏｎｄ,               ａｃｃｏｒｄｉｎｇ               ｔｏ               ｈｅｒ.
                   Ｔｈｉｓ               ｉｓ               ｍｙ               ｆｉｒｓｔ               ｔｉｍｅ               ｔｏ               ｂｅ               ｓｔｕｃｋ               ｉｎ               ｏｎｅ               ｐｌａｃｅ               ａｎｄ               ｃａｎ'ｔ               ｍｏｖｅ               ａｒｏｕｎｄ               ｄｕｅ               ｔｏ               ｈｅａｖｙ               ｆｌｏｏｄｉｎｇ               ｉｎ               Ｍｅｔｒｏ               Ｍａｎｉｌａ.

    Ｔｈｅｒｅ               ｍａｙ               ｂｅ               ｓｉｍｉｌａｒ               ｃａｓｅｓ               ｂｅｆｏｒｅ               ｂｕｔ               Ｉ               ｗａｓ               ｆｏｒｔｕｎａｔｅ               ｔｏ               ｂｅ               ｉｎ               ｐｌａｃｅｓ               ｔｈｅｎ               ｔｈａｔ               ｗｅｒｅ               ｎｏｔ               ｆｌｏｏｄｅｄ.
                   Ａｃｃｏｒｄｉｎｇ               ｔｏ               ａ               ｒｅｐｏｒｔ               ｏｎ               ＧＭＡＮｅｗｓ.ＴＶ,               ｔｈｅ               ｈｅａｖｙ               ｆｌｏｏｄｉｎｇ               ｉｎ               Ｍｅｔｒｏ               Ｍａｎｉｌａ               ａｎｄ               ｉｎ               ｏｔｈｅｒ               ｐｒｏｖｉｎｃｅｓ               ｏｆ               Ｌｕｚｏｎ               ｔｏｄａｙ               ｉｓ               ｄｕｅ               ｔｏ               ｔｈｅ               ｒｅｃｏｒｄ-ｂｒｅａｋｉｎｇ               ａｍｏｕｎｔ               ｏｆ               ｒａｉｎｆａｌｌ               ｆｒｏｍ               8ａｍ               ｕｐ               ｔｏ               2ｐｍ               Ｓａｔｕｒｄａｙ.
                   Ｑｕｏｔｉｎｇ               ａｎ               ｏｆｆｉｃｉａｌ               ｏｆ               ｔｈｅ               Ｐｈｉｌｉｐｐｉｎｅ               Ａｔｍｏｓｐｈｅｒｉｃ,               Ｇｅｏｐｈｙｓｉｃａｌ               ａｎｄ               Ａｓｔｒｏｎｏｍｉｃａｌ               Ｓｅｒｖｉｃｅｓ               Ａｄｍｉｎｉｓｔｒａｔｉｏｎ               (ＰＡＧ-ＡＳＡ),               ｔｈｅ               ｒｅｐｏｒｔ               ｓａｉｄ               ｔｈｅ               ｔｏｔａｌ               ｒｅｃｏｒｄｅｄ               ｒａｉｎｆａｌｌ               ｏｆ               341               ｍｉｌｌｉｍｅｔｅｒｓ               ｄｕｒｉｎｇ               ｔｈａｔ               ｓｉｘ-ｈｏｕｒ               ｐｅｒｉｏｄ               ｓｕｒｐａｓｓｅｄ               ｔｈｅ               ｈｉｇｈｅｓｔ               24-ｈｏｕｒ               ｒａｉｎｆａｌｌ               ｒｅｃｏｒｄ               ｏｆ               334               ｍｉｌｌｉｍｅｔｅｒｓ               ｉｎ               Ｊｕｎｅ               1967.

    Ｉｔ               ｉｓ               ｅｖｅｎ               ａｌｍｏｓｔ               ｅｑｕａｌ               ａｌｒｅａｄｙ               ｔｏ               ｔｈｅ               ａｖｅｒａｇｅ               ｍｏｎｔｈｌｙ               ｒａｉｎｆａｌｌ               ｉｎ               Ｍｅｔｒｏ               Ｍａｎｉｌａ               ｏｆ               392               ｍｉｌｌｉｍｅｔｅｒｓ.
                   "Ｔｈｉｓ               ｃｏｕｌｄ               ｂｅ               ａｇａｉｎ               ａ               ｍａｎｉｆｅｓｔａｔｉｏｎ               ｏｆ               ｃｌｉｍａｔｅ               ｃｈａｎｇｅ.

    Ｄｕｅ               ｔｏ               ｃｌｉｍａｔｅ               ｃｈａｎｇｅ,               ｗｅ               ｓｈｏｕｌｄ               ｅｘｐｅｃｔ               ｍｏｒｅ               ｅｘｔｒｅｍｅ               ｗｅａｔｈｅｒ               ｅｖｅｎｔｓ               ｌｉｋｅ               ｅｘｔｒｅｍｅ               ｒａｉｎｆａｌｌ,"               ｔｈｅ               ｒｅｐｏｒｔ               ｑｕｏｔｅｄ               ＰＡＧ-ＡＳＡ               Ｗｅａｔｈｅｒ               Ｓｅｒｖｉｃｅｓ               Ｂｕｒｅａｕ               Ｈｅａｄ               Ｎａｔｈａｎｉｅｌ               Ｃｒｕｚ               ｔｏ               ｈａｖｅ               ｓａｉｄ               ｉｎ               ａｎ               ｉｎｔｅｒｖｉｅｗ.
                   Ａｓｉｄｅ               ｆｒｏｍ               ｔｈｉｓ               ｅｘｐｌａｎａｔｉｏｎ,               Ｉ               ｈｉｇｈｌｙ               ｓｕｓｐｅｃｔ               ｔｈａｔ               ｂｌｏｃｋｅｄ               ｄｒａｉｎａｇｅ               ｉｎ               ｔｈｅ               ｅｎｔｉｒｅ               Ｍｅｔｒｏ               Ｍａｎｉｌａ               ａｌｓｏ               ｃａｕｓｅｄ               ｔｈｅ               ｆｌｏｏｄｉｎｇ,               ａｇａｉｎ,               ａｓ               ｉｔ               ａｌｗａｙｓ               ｄｏｅｓ               ｉｎ               ｐｒｅｖｉｏｕｓ               ｃａｓｅｓ.

    Ｓｏｍｅ               ｏｆ               ｍｙ               ｃｏｎｔａｃｔｓ               ｏｎ               ｆａｃｅｂｏｏｋ               ｗｒｏｔｅ               ｔｈａｔ               ｔｈｅ               ｈｅａｖｙ               ｆｌｏｏｄｉｎｇ               ｒｅｍｉｎｄｓ               Ｆｉｌｉｐｉｎｏｓ               ａｇａｉｎ               ｏｎ               ｈｏｗ               ｔｏ               ｄｅａｌ               ｗｉｔｈ               ｔｈｅｉｒ               ｔｒａｓｈｅｓ,               ａｎｄ               Ｉ               ａｇｒｅｅ               ｗｉｔｈ               ｔｈｅｍ.
                   Ａｃｃｏｒｄｉｎｇ               ｔｏ               ａ               ｒｅｐｏｒｔ               ｏｆ               ｔｈｅ               Ｎａｔｉｏｎａｌ               Ｄｉｓａｓｔｅｒ               Ｃｏｏｒｄｉｎａｔｉｎｇ               Ｃｏｕｎｃｉｌ               (ＮＤＣＣ),               ｔｈｅ               ｓｔｏｒｍ               ｈａｓ               ｓｅｖｅｒｅｌｙ               ａｆｆｅｃｔｅｄ               Ｒｅｇｉｏｎｓ               ＩＩＩ               (Ｃｅｎｔｒａｌ               Ｌｕｚｏｎ),               ＩＶ-Ａ               (Ｃａｌａｂａｒｚｏｎ),               ＩＶ-Ｂ               (ＭＩＭＡＲＯＰＡ),               Ｖ               (Ｂｉｃｏｌ               Ｒｅｇｉｏｎ)               ａｎｄ               ｔｈｅ               Ｎａｔｉｏｎａｌ               Ｃａｐｉｔａｌ               Ｒｅｇｉｏｎ.
                   Ｂｅｃａｕｓｅ               ｏｆ               ｔｈｉｓ,               Ｍｅｔｒｏ               Ｍａｎｉｌａ               ａｎｄ               ｏｔｈｅｒ               ａｒｅａｓ               ｉｎ               Ｌｕｚｏｎ               ｗｅｒｅ               ｐｌａｃｅｄ               ｕｎｄｅｒ               ａ               ｓｔａｔｅ               ｏｆ               ｃａｌａｍｉｔｙ,               ｗｈｉｃｈ               ｗｏｕｌｄ               ａｌｌｏｗ               ｔｈｅｍ               ａｃｃｅｓｓ               ｔｏ               ｆｕｎｄｓ               ｆｏｒ               ｉｍｍｅｄｉａｔｅ               ｎｅｅｄｓ               ａｎｄ               ｒｅｃｏｖｅｒｙ               ｏｐｅｒａｔｉｏｎｓ               ｌａｔｅｒ.
                   Ａｓｉｄｅ               ｆｒｏｍ               ｒｅｓｉｄｅｎｔｓ,               ｗｏｒｋｅｒｓ               ａｎｄ               ｓｔｕｄｅｎｔｓ               ａｆｆｅｃｔｅｄ               ｂｙ               ｔｈｅ               ｆｌｏｏｄ,               ｓｅｖｅｒａｌ               ｐａｓｓｅｎｇｅｒｓ               ａｔ               ｓｅａｐｏｒｔｓ               ａｎｄ               ａｉｒｐｏｒｔｓ               ｗｅｒｅ               ａｌｓｏ               ｓｔｒａｎｄｅｄ               ｄｕｅ               ｔｏ               ｃａｎｃｅｌｌｅｄ               ｔｒｉｐｓ.

    Ａｔ               ｌｅａｓｔ               24               ｄｏｍｅｓｔｉｃ               ｆｌｉｇｈｔｓ               ｗｅｒｅ               ｃａｎｃｅｌｌｅｄ               ａｎｄ               ｓｏｍｅ               ｉｎｔｅｒｎａｔｉｏｎａｌ               ｆｌｉｇｈｔｓ               ｗｅｒｅ               ｄｉｖｅｒｔｅｄ               ａｓ               ｏｆ               Ｓａｔｕｒｄａｙ               ｍｏｒｎｉｎｇ,               ｔｈｅ               Ｍａｎｉｌａ               Ｉｎｔｅｒｎａｔｉｏｎａｌ               Ａｉｒｐｏｒｔ               Ａｕｔｈｏｒｉｔｙ               ｒｅｐｏｒｔｅｄ.

    Ｓｅｖｅｒａｌ               ｏｔｈｅｒ               ｆｌｉｇｈｔｓ               ｓｕｆｆｅｒｅｄ               ｔｈｅ               ｓａｍｅ               ｆａｔｅ               ｌａｔｅｒ               ｉｎ               ｔｈｅ               ｄａｙ.
                   Ｔｈｅ               ＮＤＣＣ               ｓａｉｄ               ｉｎ               ｉｔｓ               6ｐｍ               ｒｅｐｏｒｔ               ｏｎ               Ｓａｔｕｒｄａｙ               ｔｈａｔ               ｆｉｖｅ               ｐｅｒｓｏｎｓ               ｗｅｒｅ               ｃｏｎｆｉｒｍｅｄ               ｔｏ               ｈａｖｅ               ｄｉｅｄ               -               ｔｈｒｅｅ               ｉｎ               Ｍｕｎｔｉｎｌｕｐａ               Ｃｉｔｙ               ａｎｄ               ｔｗｏ               ｉｎ               Ｑｕｅｚｏｎ               Ｃｉｔｙ               -               ｄｕｒｉｎｇ               ｔｈｅ               ｏｎｓｌａｕｇｈｔ               ｏｆ               ＯＮＤＯＹ.

    ＧＭＡｎｅｗｓ.ＴＶ               ｒｅｐｏｒｔｅｄ               ｔｈａｔ               40               ｏｔｈｅｒｓ               ｄｉｅｄ               ｉｎ               ｔｈｅ               ｐｒｏｖｉｎｃｅ               ｏｆ               Ｒｉｚａｌ,               ｑｕｏｔｉｎｇ               Ｒｉｚａｌ               Ｇｏｖｅｒｎｏｒ               Ｃａｓｉｍｉｒｏ               Ｙｎａｒｅｓ               ＩＩＩ               ｗｈｏ               ｗａｓ               ｉｎｔｅｒｖｉｅｗｅｄ               ｏｎ               ＤＺＲＨ               ｒａｄｉｏ.

    Ｔｈｅ               ｆａｔａｌｉｔｉｅｓ               ａｒｅ               ｓｐｅｃｉｆｉｃａｌｌｙ               ｆｒｏｍ               ｔｈｅ               ｔｏｗｎｓ               ｏｆ               Ｔａｎａｙ,               Ｒｏｄｒｉｇｕｅｚ               ａｎｄ               Ａｎｇｏｎｏ.

    Ｔｈｅ               ｄｅａｔｈ               ｔｏｌｌ               ｉｓ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｒｉｓｅ               ｉｎ               ｔｈｅ               ｃｏｍｉｎｇ               ｄａｙｓ.
                   Ｍａｎｙ               ｏｔｈｅｒｓ               ｗｅｒｅ               ａｌｓｏ               ｍｉｓｓｉｎｇ.
                   Ｒｅｓｃｕｅ               ｏｐｅｒａｔｉｏｎｓ               ｗａｓ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｏｆ               ｔｈｅ               ｄａｙ               ｆｏｒ               ｇｏｖｅｒｎｍｅｎｔ               ａｎｄ               ｖｏｌｕｎｔｅｅｒ               ａｇｅｎｃｉｅｓ               ａｓ               ｆｌｏｏｄ               ｖｉｃｔｉｍｓ,               ｅｓｐｅｃｉａｌｌｙ               ｉｎ               Ｍａｒｉｋｉｎａ               Ｃｉｔｙ               ａｎｄ               Ｒｉｚａｌ               ｐｒｏｖｉｎｃｅ,               ｓｏｕｇｈｔ               ｈｅｌｐ               ｗｈｉｌｅ               ａｔｏｐ               ｔｈｅｉｒ               ｓｕｂｍｅｒｇｅｄ               ｒｅｓｉｄｅｎｃｅｓ.

    Ｔｈｅ               ｍｉｌｉｔａｒｙ               ｕｔｉｌｉｚｅｄ               ｔｈｅｉｒ               ｎａｖａｌ               ａｓｓｅｔｓ               ｔｏ               ｒｅｓｃｕｅ               ｖｉｃｔｉｍｓ.
                   Ｐｒｅｓｉｄｅｎｔ               Ｇｌｏｒｉａ               Ｍａｃａｐａｇａｌ-Ａｒｒｏｙｏ,               ｈｅｒｓｅｌｆ,               ｗｅｎｔ               ｔｏ               ｔｈｅ               ＮＤＣＣ               ｈｅａｄｑｕａｒｔｅｒｓ               ｉｎ               Ｃａｍｐ               Ａｇｕｉｎａｌｄｏ,               Ｑｕｅｚｏｎ               Ｃｉｔｙ               ｔｏ               ｐｒｅｓｉｄｅ               ｏｖｅｒ               ｔｈｅ               ＮＤＣＣ               ｍｅｅｔｉｎｇ               ａｎｄ               ｏｐｅｒａｔｉｏｎｓ.

    Ｅａｒｌｉｅｒ               ｉｎ               ｔｈｅ               ｄａｙ,               Ｄｅｆｅｎｓｅ               Ｓｅｃｒｅｔａｒｙ               ａｎｄ               ｃｏｎｃｕｒｒｅｎｔ               ＮＤＣＣ               Ｃｈａｉｒ               Ｇｉｌｂｅｒｔ               Ｔｅｏｄｏｒｏ               ｅｘｐｅｒｉｅｎｃｅｄ               ｆｏｒ               ｈｉｍｓｅｌｆ               ｔｈｅ               ｉｎｃｏｎｖｅｎｉｅｎｃｅ               ｃａｕｓｅｄ               ｂｙ               ＯＮＤＯＹ               ａｓ               ｈｅ               ｗａｓ               ｆｏｒｃｅｄ               ｔｏ               ｔａｋｅ               ｔｈｅ               ＭＲＴ               ｐｕｂｌｉｃ               ｔｒａｎｓｐｏｒｔ               ｓｙｓｔｅｍ               ｔｏ               ｒｅａｃｈ               Ｃａｍｐ               Ａｇｕｉｎａｌｄｏ.

    Ｉｎ               ａ               ｒａｄｉｏ               ｉｎｔｅｒｖｉｅｗ,               Ｔｅｏｄｏｒｏ               ｓａｉｄ               ｈｅ               ｈａｄ               ｔｏ               ｂｒａｖｅ               ｔｈｅ               ｆｌｏｏｄ               ｉｎ               ｆｒｏｎｔ               ｏｆ               ｔｈｅ               ｍｉｌｉｔａｒｙ               ｈｅａｄｑｕａｔｅｒｓ               ｔｏ               ｒｅａｃｈ               ｈｉｓ               ｏｆｆｉｃｅ.
                   Ｍｅａｎｗｈｉｌｅ,               ａｔ               ｏｕｒ               ｏｆｆｉｃｅ,               ｂｅｃａｕｓｅ               ｏｆ               ｔｈｅ               ｆｌｏｏｄ               ｏｕｔｓｉｄｅ,               ｓｏｍｅ               ｏｆ               ｍｙ               ｏｆｆｉｃｅｍａｔｅｓ               ｃｏｕｌｄ               ｎｏｔ               ｌｅａｖｅ               ｔｏ               ｂｕｙ               ｔｈｅｉｒ               ｆｏｏｄ               ｆｏｒ               ｌｕｎｃｈ.

    Ｔｈｅｙ               ｃｏｕｌｄｎ'ｔ               ａｓｋ               ｆｏｒ               ｆｏｏｄ               ｄｅｌｉｖｅｒｙ               ａｓ               ｗｅｌｌ               ｂｅｃａｕｓｅ               ｍｏｓｔ               ｏｕｔｌｅｔｓ               ａｌｒｅａｄｙ               ｈａｌｔｅｄ               ｔｈｅｉｒ               ｄｅｌｉｖｅｒｙ               ｓｅｒｖｉｃｅｓ               ｆｏｒ               ｔｈｅ               ｄａｙ.

    Ｓｏ,               ｌｉｋｅ               ａｎｙ               Ｆｉｌｉｐｉｎｏｓ               ｗｏｕｌｄ               ｄｏ,               ｔｈｏｓｅ               ｗｉｔｈ               ｐａｃｋｅｄ               ｌｕｎｃｈ               ｓｈａｒｅｄ               ｔｈｅｉｒ               ｆｏｏｄ               ｗｉｔｈ               ｔｈｏｓｅ               ｗｈｏ               ｈａｖｅ               ｎｏｎｅ.

    Ｉ               ｓｈａｒｅｄ               ｍｉｎｅ               ｗｉｔｈ               ｍｙ               ｃｏ-Ａｃｃｏｕｎｔｉｎｇ               ｓｔａｆｆ.
                   Ｉｎ               ｔｈｅ               ａｆｔｅｒｎｏｏｎ,               Ｉ               ｎｏｔｉｃｅｄ               ｔｈａｔ               ｍｙ               Ｇｌｏｂｅ               ｍｏｂｉｌｅ               ｐｈｏｎｅ               ｉｓ               ｎｏｔ               ｈｉｔｔｉｎｇ               ａｎｙ               ｓｉｇｎａｌ,               ｍａｋｉｎｇ               ｉｔ               ｉｍｐｏｓｓｉｂｌｅ               ｆｏｒ               ｍｅ               ｔｏ               ｇｅｔ               ｉｎ               ｔｏｕｃｈ               ｗｉｔｈ               ｍｙ               ｗｉｆｅ               ａｎｄ               ｏｆｆｉｃｅｍａｔｅｓ.

    Ｉ               ｉｎｉｔｉａｌｌｙ               ｔｈｏｕｇｈｔ               ｉｔ               ｗａｓ               ｏｎｌｙ               ｍｙ               ｐｈｏｎｅ               ｔｈａｔ'ｓ               ｅｘｐｅｒｉｅｎｃｉｎｇ               ｔｈｅ               ｐｒｏｂｌｅｍ.

    Ｉ               ｌｅａｒｎｅｄ               ｌａｔｅｒ               ｔｈａｔ               ｍｙ               ｏｔｈｅｒ               ｏｆｆｉｃｅｍａｔｅｓ,               ａｎｄ               ｅｖｅｎ               ｍｙ               ｗｉｆｅ,               ｗｈｏ               ａｌｌ               ｕｓｅ               Ｇｌｏｂｅ               ｓｉｍｃａｒｄｓ,               ａｒｅ               ａｌｓｏ               ｉｎ               ｔｈｅ               ｓａｍｅ               ｓｉｔｕａｔｉｏｎ.
                   Ｗｏｒｒｉｅｄ               ａｂｏｕｔ               ｍｙ               ｗｉｆｅ,               Ｉ               ｓｃａｎｎｅｄ               ｔｈｒｏｕｇｈ               ｍｙ               ｏｔｈｅｒ               ｃｅｌｌｕｌａｒ               ｐｈｏｎｅ               ｗｉｔｈ               ａ               Ｓｕｎｃｅｌｌｕａｒ               ｓｉｍｃａｒｄ               ａｎｄ               ｆｏｕｎｄ               ｏｕｔ               Ｉ               ｈａｖｅ               ａ               ｎｕｍｂｅｒ               ｏｆ               ｈｅｒ               ｃｌａｓｓｍａｔｅ               ｗｈｏ               ｉｓ               ｗｉｔｈ               ｈｅｒ               ａｔ               ｔｈａｔ               ｔｉｍｅ.

    Ｔｈａｎｋｓ               ｔｏ               Ｍａｒｉａｎｅ,               Ｉ               ｗａｓ               ａｂｌｅ               ｔｏ               ｇｅｔ               ｔｈｒｏｕｇｈ               ｔｏ               ｍｙ               ｗｉｆｅ.

    Ａｔ               ｐａｓｔ               8ｐｍ,               Ｉ               ｃａｌｌｅｄ               ｕｐ               ｍｙ               ｗｉｆｅ               ｔｈｒｏｕｇｈ               Ｍａｒｉａｎｅ'ｓ               ｐｈｏｎｅ               ａｎｄ               ｗｅ               ｂｏｔｈ               ａｇｒｅｅｄ               ｔｏ               ｓｐｅｎｄ               ｔｈｅ               ｎｉｇｈｔ               ｗｈｅｒｅｖｅｒ               ｗｅ               ｗｅｒｅ               ｆｏｒ               ｏｕｒ               ｏｗｎ               ｓａｆｅｔｙ.

    Ｉ               ｗａｓ               ｇｌａｄ               ｔｏ               ｋｎｏｗ               ｓｈｅ               ｈａｄ               ｄｉｎｎｅｒ               ａｌｒｅａｄｙ               ａｎｄ               ｈａｓ               ａ               ｂｌａｎｋｅｔ,               ｃｏｕｒｔｅｓｙ               ｏｆ               ｔｈｅｉｒ               ｓｃｈｏｏｌ.

    Ｓｈｅ               ａｎｄ               ｈｅｒ               ｎｕｒｓｉｎｇ               ｃｌａｓｓｍａｔｅｓ               ｗｅｒｅ               ａｌｓｏ               ｓａｆｅ               ａｔ               ｔｈｅ               ｓｅｃｏｎｄ               ｌｅｖｅｌ               ｏｆ               ｔｈｅｉｒ               ｓｃｈｏｏｌ               ｂｕｉｌｄｉｎｇ,               ｗａｙ               ａｂｏｖｅ               ｔｈｅ               ｆｌｏｏｄ               ｏｕｔｓｉｄｅ.
                   Ａｂｏｕｔ               ａｎ               ｈｏｕｒ               ｏｒ               ｔｗｏ               ｂｅｆｏｒｅ               ｔｈｉｓ               ｗｒｉｔｅ               ｕｐ,               ｗｈｅｎ               ｔｈｅｒｅ               ｗａｓ               ｎｏｔｈｉｎｇ               ｅｌｓｅ               ｔｏ               ｄｏ               ｉｎ               ｔｈｅ               ｏｆｆｉｃｅ,               ｍｙ               ｏｆｆｉｃｅｍａｔｅｓ               ａｎｄ               Ｉ               ｒｅｓｏｒｔｅｄ               ｔｏ               ｓｉｎｇｉｎｇ               ｔｏ               ｋｉｌｌ               ｔｈｅ               ｔｉｍｅ.

    Ｗｅ               ｅｖｅｎ               ｐｏｓｔｅｄ               ｔｈｅｍ               ｏｎ               ｙｏｕｔｕｂｅ.
                   Ｂｙ               ｎｏｗ,               ａｌｍｏｓｔ               ａｌｌ               ｏｆ               ｍｙ               ｏｆｆｉｃｅｍａｔｅｓ               ｈｅｒｅ               ａｌｒｅａｄｙ               ｄｏｚｅｄ               ｏｆｆ.

    Ａｎｄ               ｊｕｓｔ               ａ               ｗｈｉｌｅ               ａｇｏ,               Ｉ               ｔｏｏｋ               ａ               ｑｕｉｃｋ               ｐｅｅｋ               ｏｕｔｓｉｄｅ               ｍｙ               ｏｆｆｉｃｅ               ａｎｄ               ｏｂｓｅｒｖｅｄ               ｔｈａｔ               ｉｔ               ｉｓ               ｓｔｉｌｌ               ｄｒｉｚｚｌｉｎｇ.
                   Ｉ               ｒｅａｌｌｙ               ｈｏｐｅ               ｔｈｅ               ｆｌｏｏｄ               ｉｓ               ｇｏｎｅ               ｗｈｅｎ               Ｉ               ｗａｋｅ               ｕｐ               ｌａｔｅｒ               ｓｏ               ｍｙ               ｗｉｆｅ               ａｎｄ               Ｉ               ｃｏｕｌｄ               ｇｏ               ｈｏｍｅ               ａｎｄ               ｔａｋｅ               ａ               ｇｏｏｄ               ｒｅｓｔ.

    Ｉ               ａｌｓｏ               ｈｏｐｅ               ｏｕｒ               ａｐａｒｔｍｅｎｔ               ｉｓ               ｓｐａｒｅｄ               ｆｒｏｍ               ｆｌｏｏｄｗａｔｅｒ.
                   Ｉｔ'ｓ               ｂｅｅｎ               ａ               ｌｏｎｇ,               ｗｅｔ               ｄａｙ.

    Ｎｏ               ｏｎｅ               ｃｏｕｌｄｎ'ｔ               ｓｔｏｐ               ｔｈａｔ               ｒａｉｎ,               ｏｆ               ｃｏｕｒｓｅ,               ｂｕｔ               ｔｈｅ               ｐｅｏｐｌｅ               ｓｈｏｕｌｄ               ｈａｖｅ               ｌｅａｒｎｅｄ               ｓｏｍｅｔｈｉｎｇ               ｇｏｏｄ               ｏｕｔ               ｏｆ               ｔｈｉｓ               ｃａｌａｍｉｔｙ./ＥＮＤ






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