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Exhibit 2.2: Auditing & Attestation (AUDIT) The Auditing & Attestation section covers knowledge of auditing procedures, auditing standards generally accepted in the United States of America (GAAS) and other standards related to attest engagements and the skills needed to apply that knowledge in auditing and other attestation engagements. This section tests such knowledge and skills in the context of the five broad engagement tasks in the outline that follows. Auditing & Attestation Content Specification Outline I. Plan the engagement, evaluate the prospective client and engagement, decide whether to accept or continue the client and the engagement, and enter into an agreement with the client (22% 28% of the total exam) A. Determine nature and scope of engagement

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The essence of managing is getting work done through others. This does not mean being a workaholic or a super problem solver, but rather to find and perfect ways to leverage the investment you and your organization have in the talent that has been hired. A poor delegator dumps work on employees, often with inadequate explanation and consideration and unrealistic time frames. A good delegator frames the work and both challenges and encourages an employee to best be able to achieve the desired results. The latter manager is clear about what needs to be done, but flexible in how the employee gets the work completed, thereby allowing for that person to have a say and imprint in his or her own work. This is an important element of effective delegation. As Poor Richard s Almanac puts it, If you ride a horse, sit close and tight. If you ride a man, sit easy and light.

lenient when it comes to penalty fees. Late fees at community banks range from $10 to $15. Community banks also accept card payments 10 to 15 days after due dates without penalties. Credit unions generally accept a card payment ten days after a due date without penalty. And if a credit union should charge you a late fee, it will only be $10.50 on average. However, many credit unions and community banks have credit cards issued by third-party issuers such as MBNA and carry the same fee policies you find anywhere else. Every credit card company has different criteria for pricing card accounts. When the card issuer merges with another or is taken over, the low interest rate you ve been paying can become history in the blink of an eye. Similarly, late fees and grace periods can change overnight. The law requires issuers give customers just 15 days notice. Card customers have seen their interest rates rise when their card issuer moved headquarters to a state that has no cap.

Also, click the top Settings button under Windows Firewall. In the Windows Firewall dialog box that opens, make sure that On (recommended) is selected, and that Don t allow exceptions is not selected. Click the Advanced tab in the Windows Firewall dialog box and make sure Bluetooth Network Connection is selected (checked) in the list of Network Connection Settings. Then click OK.

gains on other income, and spending the sale proceeds or investing them in something else After harvesting losses, the next investments to be liquidated from taxable accounts should be those that would incur the lowest taxes as a percentage of their value Take the taxes that would be incurred from the sale of the asset and divide them by the market value of the asset The result is the percentage of the asset that would be taxed, in effect the tax rate on that asset The asset with the lowest tax rate should be sold first By following these strategies, a taxable account can in effect become a partially tax-deferred account The longer taxes are deferred, the more after-tax wealth can be accumulated before taxes are paid, and the greater the after-tax wealth will be There also might be tax-deferred accounts for which distributions are partially taxed.

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