Forensic Accounting

and Fraud

Investigation

Course Instructions and

Final Examination

The CPE Store819 Village Square Drive

Tomball, TX 773751-800-910-2755

CPE EditionDistributed by The CPE Store

www.cpestore.com1-800-910-2755

Forensic Accountingand FraudInvestigation

Howard SilverstoneStephen Pedneault

Michael SheetzFrank Rudewicz

3rd Edition

- 1 -

Forensic Accounting and Fraud Investigation

Table of Contents

Page Course Objectives .............................................................................................................. 3 Course Instructions ............................................................................................................ 4 Final Examination ............................................................................................................... 7

- 2 -

COPYRIGHT 2012 – The CPE Store – ALL RIGHTS RESERVED No portion of this material may be reprinted, reproduced, transmitted, stored in a retrieval system, or otherwise utilized, in any form or by any means, electronic or mechanical, including photocopying or recording, now existing or hereinafter invented, nor may any part of this course be used for teaching without written permission from the publisher and the author.

- 3 -

Course Objectives After completing this course, you will be able to:

Recognize the definition of forensic accounting Pinpoint the term that became commonplace after financial statement fraud schemes occurred in the

early part of this century Identify what bankruptcy fraud is Determine what damages are a key component of Recognize the definition of occupational fraud Determine the number of accounting cycles which are common within any business Recognize what white collar fraud involves Pinpoint the accounting cycle where kickbacks to customers may take place Ascertain when the Sarbanes-Oxley Act was passed Determine when a forensic investigation may be undertaken Identify the two primary bases of accounting Discern which financial statement conveys the financial position of a business at one point in time Identify the three main types of entities Discern which type of entity is most easily started and administered Recognize the term which refers to entities whose legal authority allows them to exist in a host country Pinpoint the factor which is key to a financial crime scheme Recognize the three main measures of financial analysis Ascertain the standard measure of an entity’s financial health Recognize what makes a good financial investigator Discern how responsibilities are defined within a company Pinpoint the most common targets of fraud Recognize how businesses can be victims of fraud Pinpoint the account that all accounting cycles pass through Identify one of the fastest growing crimes Recognize what the Tammany Society was Identify the criminal organization that is responsible for nearly $500 million per year in crime Recognize the process by which criminal enterprises convert dirty money into legitimate-appearing

income Identify the three stages of money laundering Recognize the two general categories for investigation of financial crimes Identify the basis for most fraud investigations Pinpoint the characteristics that help predict how successful an investigation will be Identify the two types of solvability factors Recognize the parts of an investigative plan Determine what term is used for a conversation with a purpose Identify how interviews are traditionally categorized Recognize one of the most promising advances in the interview area Discern the two categories of evidence Recognize the term which means that all evidence submitted to prove a claim must be the original Identify the key to any document organization system Pinpoint the item which is built in chains and must lead logically from point A to point B Recognize the type of evidence that proves or disproves an issue in contention Determine what a two-dimensional representation of a three-dimensional relationship among objects is

known as Identify the basic symbols of a link diagram Recognize what edges in a diagram represent Identify the concept which is used to assess the overall strength of a network Recognize a type of graphic representations of an inferential relationships Identify the term which is used to differentiate between heterogeneous and homogenous evidence Pinpoint the term used for evidence that indirectly proves the facts in question Discern which term is used for the list or database that contains a numerically indexed list of propositions

and evidence Recognize what a casebook is Identify the different sections of a casebook Pinpoint the two schools of thought regarding report writing Recognize what the lawyer’s ultimate job is, from a litigation perspective Discern the position from which a professional witness testifies Identify the two roles that financial experts play in the litigation process

- 4 -

Course Instructions To fully benefit from this course, please follow all of the steps below. 1. Read each chapter in the text to get a good understanding of the material. 2. Answer the study guide problems which appear at the end of each chapter. After answering the problems,

compare your answers with the correct answers to ensure that you understand the material. 3. When you feel that you have a good understanding of the material contained in the chapter, answer the

questions on the final examination. 4. When you have completed the final examination, record your answers on the answer sheet provided and

submit it for grading. A score of 70% or better is required to pass. Please also complete the course evaluation that accompanied the course and submit it to us along with your answer sheet. Upon passing you will receive a Certificate of Completion stating that you have successfully completed the course and earned the continuing education credit.

Prerequisites and Advance Preparation No prerequisites or advance preparation are required for this course. CPE Credit This course is recommended for 20 CPE credits. Final Exam Grading ► Online: Our fastest option, with instant results. Simply go to www.cpestore.com and click the link for

online grading. Just follow the instructions from there. When you finish entering your answers, you’ll receive instant test results and a Certificate of Completion to print.

► By Mail: Mail your test and course evaluation to us in the envelope provided. We grade the tests the day we

receive them and mail the results and Certificate of Completion to you the following business day. ► By Fax: Please use this option only if you need fast turnaround (we want to keep this as a free service). Just

fax your answer sheet to 1-281-255-4337. If you need us to fax the Certificate of Completion back to you, please provide us with your fax number and write “please fax back” on your answer sheet. If you don’t need the Certificate faxed back, please write “no fax needed” on your answer sheet.

Refunds The CPE Store guarantees your satisfaction. If, for any reason, you are not completely satisfied with your purchase, return it to us unused within 30 days for a prompt refund, no questions asked. (Sorry, but shipping fees are not refundable.) Customer Service The CPE Store holds itself to the highest standards. If we have not met your expectations, something is missing, or you just have a question please contact us at 1-800-910-2755 or customerservice@cpestore.com.

- 5 -

About Our Courses The CPE Store's courses are developed to satisfy the continuing education requirements of the American Institute of Certified Public Accountants, each state's Board of Accountancy and the National Association of State Boards of Accountancy (NASBA). If your state requires registration of sponsors, our sponsor number will appear on your Certificate of Completion. Our courses are designed to meet the continuing education requirements of accounting professionals. A great deal of care has been taken to ensure that the course material is both interesting and relevant to the practice of accounting. The information presented is, to the best of our knowledge, current and accurate. However, The CPE Store is not in the business of rendering legal, accounting or other professional advice and as such, the material presented in our courses is intended as an overview. If legal advice or other expert assistance is required, the services of a competent professional should be sought.

- 6 -

Forensic Accounting and Fraud Investigation 20-Hour Course

Final Examination

Answer each question on the accompanying answer sheet. A score of 70% or higher is required to pass the exam. If you score less than 70% on your first attempt, we will allow you to take the test a second time. Chapter 1 – Forensic Accounting 1. A clear and concise definition of forensic accounting is that forensic accounting is the use of what for legal

purposes? A. Investigation B. Examination C. Accounting D. Forensic 2. The term ________ _________ became commonplace after several major financial statement fraud schemes

occurred in the early part of this century. A. Fraud investigation B. Fraud examiner C. Forensic accounting D. Forensic examiner 3. What might have started with traditional accountants, tax preparers, and auditors has developed into the

need for individuals with: A. Specialization B. Certification C. A detective’s badge D. A law degree 4. Bankruptcy fraud is: A. When two or more people work together to commit fraud B. When an insider commits fraud C. Rare D. Common 5. Preservation and recovery of electronic information for evidence purposes, and electronic discovery for

litigation support are two main applications for what? A. Forensic accounting B. Computer forensics C. Data mining D. Electronic analysis 6. What are damages a key component of? A. Every lawsuit B. Every engagement C. Forensic accounting D. Fraud analysis Chapter 2 – Fraud in Society 7. Who defines occupational fraud as “the use of one’s occupation for personal enrichment through the

deliberate misuse or misapplication of the employing organization’s resources or assets”? A. AICPA B. ACFE C. GAAP D. CFE

Final Exam

- 8 -

8. What is a subclass of fraud? A. Interviews B. Interrogation C. White-collar crime D. Investigation 9. White collar fraud involves an intentional deception, by anyone with any relationship or association to a

business, to inappropriately obtain money or other assets or services from: A. An individual B. A business C. The SEC D. Two or more people 10. How many accounting cycles are common within any business? A. 5 B. 3 C. 2 D. 4 11. In which accounting cycle is kickbacks to customers a common fraud scheme? A. Sales and Collections/Receipts B. Purchases and Payment (Disbursements) C. Personnel and Payroll D. Inventory and Warehousing 12. Which cycle includes the purchasing of and payments for goods, equipment, and services used in an

organization’s operations? A. Sales and Collections/Receipts B. Purchases and Payment (Disbursements) C. Personnel and Payroll D. Inventory and Warehousing 13. When was the Sarbanes-Oxley Act passed? A. 2010 B. 2005 C. 2002 D. 2001 14. What is the theft or misuse of funds or assets? A. Corruption B. Fraudulent statements C. Asset misappropriation D. Inventory and Warehousing 15. Which of the following are people in positions of trust who see a criminal act as the way out of a perceived

financial crisis? A. Forensic accountant B. Crisis responder C. Opportunity taker D. Criminals Chapter 3 – Understanding the Basics of Financial Accounting 16. No forensic investigation can be undertaken without some knowledge of what? A. Asset misappropriation B. Accounting principles C. The opportunity taker D. Financial statements

Final Exam

- 9 -

17. What are the two primary bases of accounting? A. Cash and accrual B. Balance sheet and income statement C. Sales and collections/receipts D. Assets and liabilities 18. What financial statement conveys the financial position of the business at one point in time? A. Income statement B. Statement of cash flow C. Journal D. Balance sheet 19. What control segregates the functions of custody, authorization, and record-keeping? A. Audit trail B. Separation of duties C. Approval process D. Physical safeguards of assets 20. Where do all the transactions of all the ledgers and journals flow? A. The general journal B. The general ledger C. The balance sheet D. The income statement Chapter 4 – Forms of Entities 21. Which of the following is not one of the three main entities? A. Sole proprietorship B. Partnership C. Subsidiary D. Corporation 22. Which of the three main entities is perhaps the most easily started and administered? A. Sole proprietorship B. Partnership C. Subsidiary D. Corporation 23. Which enterprise, discussed by the author, is probably the most prevalent form of entity? A. Sole proprietorship B. Partnership C. Subsidiary D. Corporation 24. The international business corporation (IBC) is an entity whose ownership is held through: A. Stock certificates B. Limited partnerships C. International corporations D. Bearer securities 25. The conventionally created corporation is an entity whose ownership is signified by the issuance of

registered shares of: A. Stock certificates B. Limited partnership C. Bearer securities D. Trusts

Final Exam

- 10 -

26. The term _____________________ refers to entities whose legal authority allows them to exist in a host country.

A. International B. Offshore C. Host corporations D. Nominee ownership 27. What provides the key to the entire financial crime scheme? A. Nominee ownership B. Offshore banking C. Correspondent banking D. Money laundering 28. What is the international bank supplying the transfer services to the criminal enterprises’ bank? A. Respondent bank B. Correspondent bank C. Offshore bank D. Host bank Chapter 5 – Fundamental Principles of Financial Analysis 29. What can be conducted as part of due diligence before a transaction occurs, and as part of an investigation

after a fraud has occurred? A. Internal control B. Financial analysis C. Financial fraud D. Offshore banking 30. Who is the father of accounting? A. Arthur Andersen B. Arthur Levitt C. Luca Pacioli D. Bernie Madoff 31. Historically, analysts believed that what contained all the information needed for their financial analysis? A. General ledger B. Balance sheet C. Audited financial statements D. Audited Management, Discussion and Analysis (MD&A) 32. What is not one of the three main measures of financial analysis? A. Auditing B. Trending C. Horizontal and vertical analysis D. Ratio analysis 33. What compares the amounts and balances between different periods? A. Vertical analysis B. Auditing C. Ratio analysis D. Horizontal analysis 34. What illustrates and analyzes relationships within the financial statement elements? A. Vertical analysis B. Financial ratios C. Percentage analysis D. Percentage ratios

Final Exam

- 11 -

35. What is the standard measure of an entity’s financial health? A. Acid-test ratio B. Inventory turnover ratio C. Current ratio D. Dividend yield 36. What ratio measures how often inventory turns over during the course of the period? A. Inventory turnover ratio B. Inventory quick ratio C. Inventory/Earnings ratio D. Market to book ratio Chapter 6 – The Role of the Accounting Professional 37. Which of the following will not turn a well-trained and experienced accounting professional into a good

financial investigator? A. Knowledge of human behavior B. Intuition C. Adherence to the rules of financial investigation D. Ability to recognize the significance of evidence 38. What is the first job of the forensic accountant when fraud is suspected? A. Collect, maintain, preserve, and review any evidence to prove or disprove the allegations B. Adhere to the rules of financial investigation C. Collect as much reports as possible D. Draw a conclusion from the evidence collected 39. SAS 99 provides for increased: A. Ratio analysis B. Financial accountants C. Fraud investigators D. Professional skepticism 40. Which of the following includes an organization’s financial policies, accounting procedures, internal

processes, systems of authorizations and approvals, checks and balances, and segregation of duties? A. Accounting systems B. Financial reports C. Internal controls D. SASs 41. The costs of good internal controls should not be more than their anticipated: A. Benefit B. Fraud C. Expenses D. Investigation 42. What defines responsibilities within a company? A. The employees B. The vision statement C. The organizational chart D. The financial investigation 43. Which of the following are two of the most common targets of fraud? A. Organization chart and vision statement B. Cash disbursements and purchases C. Sales and warehousing D. Cash receipts and inventory

Final Exam

- 12 -

Chapter 7 – Business as a Victim 44. Businesses can be a victim to both: A. Internal and external fraud B. White- and blue-collar fraud C. Accounts payable and warehousing theft D. Criminal and civil torts 45. According to the Association of Certified Fraud Examiners’ (ACFE) 2010 report, what percentage of all

occupational fraud does asset misappropriation account for? A. 32.8 B. 86.3 C. 4.8 D. 62.8 46. What account do all accounting cycles pass through? A. Accounts receivable B. Cash C. Sales D. Income tax 47. Fraud through which department is commonly committed by using ghost employees, inflating hours of

work and overtime, as well as overstating expense accounts or medical claims? A. Sales B. Payroll C. Shipping D. Accounting 48. What type of fraud is usually committed by outsiders such as vendors, suppliers, and contractors of various

kinds? A. Fraudulent billing schemes B. Payroll fraud C. Corporate thefts D. Management thefts 49. What type of fraud is committed by senior management to benefit the corporation as a whole? A. Civil fraud B. Criminal fraud C. Corporate fraud D. Fraudulent billing schemes 50. What type of fraud includes financial statement fraud, antitrust violations, securities fraud, tax evasion,

false advertising, environmental crimes and the production of unsafe products? A. Management thefts B. Corporate thefts C. Fraud committed by outsiders D. Identity theft 51. Which of the following is one of the fastest growing crimes? A. Corporate theft B. Identity theft C. Fraudulent billing schemes D. Cash Chapter 8 – Business Villains 52. The Tammany Society originated as a patriotic and fraternal club in: A. 1921 B. The early 1780s C. The late 20th century D. 1852

Final Exam

- 13 -

53. Tammany’s political power and influence were based largely on: A. Aaron Burr’s influence B. The Sicilian crime family C. Violence and intimidation D. Greed and loyalty 54. What act was repealed in 1933? A. The Sarbanes-Oxley Act B. The Organized Crime Act C. The Volstead Act D. The Luciano Act 55. Which of the following organizations is responsible for nearly $500 million per year in crime? A. The Yakuza B. The American Mafia C. The Columbian crime family D. The Tammany Society 56. What is the process by which criminal enterprises convert dirty money into legitimate-appearing income? A. Violence and intimidation B. Organized crime C. Placement D. Money laundering 57. Which of the following is not one of the three stages of money laundering? A. Placement B. Layering C. Integration D. Accommodation 58. What is the introduction of dirty money into the global financial system? A. Re-introduction B. Placement C. Conversion D. Integration 59. ___________ consists of moving the funds through a series of transactions within the financial system. A. Re-introduction B. Placement C. Layering D. Integration 60. Which of the following is the re-introduction of the money into the economy? A. Integration B. Re-introduction C. Placement D. Layering 61. Which of the following involves a much lower volume of money? A. Money laundering B. Terror financing C. Placement D. Electronic commerce 62. What is a difference between terrorist financiers and traditional money launderers? A. Electronic commerce B. Integration C. The direction of the pipeline D. Conversion

Final Exam

- 14 -

Chapter 9 – The Investigative Process 63. What are the two general categories for investigations of financial crimes? A. Surveillance and undercover operations B. Reactive and proactive C. Digital and manual D. Criminal and civil torts 64. Which category for investigations of financial crimes occurs as the result of victim/citizen-initiated actions? A. Reactive B. Proactive C. Surveillance D. Civil torts 65. Which category for investigations of financial crimes occurs as the result of investigator-initiated action? A. Reactive B. Proactive C. Surveillance D. Criminal 66. What will be the basis for most investigations? A. Surveillance B. Digital investigations C. The commission of a crime D. A legally cognizable claim 67. Which of the following are the characteristics of an incident that help to predict how successful an

investigation will be? A. Solvability factors B. Reactive and proactive C. Criminal and civil D. Investigative factors 68. Generally, there are two types of solvability factors: A. Reactive and proactive B. Criminal and civil C. Digital and manual D. Weighted and unweighted 69. The beginning of every investigation, regardless of whether it is generated proactively or reactively results

from: A. Solvability factors B. A complaint C. A criminal charge D. A civil charge 70. ________________ are results that can be reasonably expected to be achieved in any given investigation,

given the circumstances surrounding the allegation coupled with the current state of technology. A. Acceptable outcomes B. Obtainable results C. Solvability D. Criminal charges 71. Which of the following is essential for you to develop once you have clearly established goals? A. Acceptable outcomes B. Investigative outline C. Organizational chart D. Investigative plan

Final Exam

- 15 -

72. What is not part of an investigative plan? A. Financial planning B. Personnel planning C. Technology planning D. Internal control planning Chapter 10 – Interviewing Financially Sophisticated Witnesses 73. Which of the following is nothing more than a conversation with a purpose? A. Interview B. Discussion C. Dialogue D. Exchange 74. How are interviews traditionally categorized? A. Suspect or witness B. Weighted or unweighted C. Criminal or civil D. Reactive or proactive 75. One of the most promising advances in the interview area is the development of a memory facilitation

technique known as: A. The NeuroLinguistic programming interview B. The closed-end question-and-answer interview C. The open-ended question-and-answer interview D. The Cognitive interview 76. What is the communications model that is premised on the idea that all communication originates from the

processes of seeing, hearing, tasting, feeling, and smelling? A. The Cognitive interview model B. The NeuroLinguistic Programming model C. The Kinesic mirroring model D. The Paralanguage Matching model Chapter 11 – Proving Cases through Documentary Evidence 77. In general, we divide evidence into what two categories? A. Criminal and civil torts B. Direct and circumstantial C. Cognitive and kinesic D. Financial and non-financial 78. Which of the following means that all evidence submitted to prove a claim must be the original? A. Direct B. Circumstantial C. Best evidence D. Documentary evidence 79. What is the key to any document organization system? A. Color-coding system B. Matrices and link diagrams C. Numbering and cross-reference system D. The direct organizational system 80. What is built in chains and must lead logically from point A to point B? A. Inferences B. Best evidence C. The color-coding system D. The numbering and cross-reference system

Final Exam

- 16 -

81. Evidence is what if it tends to either prove or disprove an issue in contention? A. Inferences B. Best evidence C. Relevant D. Circumstantial 82. Which of the following is a form of argument that works from the general to the more specific (top-down

logic)? A. Inductive B. Inferential C. Circumstantial D. Deductive Chapter 12 – Analysis Tools for Investigators 83. Which of the following are two-dimensional representations of a three-dimensional relationship among

objects? A. Matrices and Link diagrams B. Associational and social network analysis C. The square and the rectangle D. The cube and the cone 84. __________________ is a collection of rows and columns and is sometimes called a table. A. Link diagram B. Square C. Matrix D. Rectangle 85. The basic symbols of a link diagram are the: A. Square and rectangle B. Cube and cone C. Circle and line D. Matrix and table 86. Which of the following provides a more accurate picture of human relationships? A. Matrices B. Link diagrams C. Social Network diagrams D. Tables 87. What do edges (lines) represent? A. Primary object of study B. Relationships C. Social networks D. Unreciprocated 88. An extremely important concept in assessing overall strength of a network is: A. Relationships B. Connectivity C. Density D. Reciprocity Chapter 13 – Inferential Analysis 89. Deconstructing the legal theory of the case into the ultimate probandum and penultimate probanda is the

first step to: A. Inferential analysis B. Organizational theory C. Forensic investigations D. Relationship analysis

Final Exam

- 17 -

90. Which of the following is a graphic representation of an inferential relationship? A. Inferential analysis B. Inference network C. Bayesian network D. Diagnostic model 91. What term refers to the notion that we prove cases through evidence that is heterogeneous, not

homogeneous? A. Best evidence B. Mixed mass of evidence C. Weighted evidence D. Wigmorean evidence 92. Which of the following terms refers to evidence that indirectly proves the ultimate fact in question? A. Best evidence B. Weighted evidence C. Circumstantial evidence D. Direct evidence 93. What is a list or database, depending on the complexity of the case that contains a numerically indexed list

of propositions and evidence? A. Key B. Legend C. Organizational matrix D. Index Chapter 14 – Documenting and Presenting the Case 94. The casebook is nothing more than a/an: A. Series of numbers and lists B. Organizational tool C. Key D. Index 95. What section of the casebook contains important documents about the case itself, such as the underlying

legal premise on which the case is based? A. The investigative section B. The evidentiary section C. The conclusion D. The administrative section 96. What section of the casebook contains all paperwork that pertains directly to the investigation? A. The investigative section B. The evidentiary section C. The conclusion D. The administrative section 97. What are the two schools of thought regarding report writing? A. Weighted and unweighted B. Minimalist and kitchen sink C. Node and edges D. Direct and circumstantial 98. From a litigation perspective, what is the lawyer’s ultimate job? A. To bring charges B. To find the truth C. To avoid trial D. To obtain reparation

Final Exam

- 18 -

99. Primarily, the professional witness must testify from a position of: A. Power B. Objectivity C. Knowledge D. Neutrality 100. What two roles do financial experts play in the litigation process? A. Testimonial and nontestimonial B. Objective and neutral C. Minimalist and kitchen sink D. Direct and circumstantial

Thank you for taking our course. We hope you enjoyed it.

Forensic Accounting and Fraud Investigation

Course Number: AA1245032Qualifies for 20 hours of CPE credit

Name as it should appear on your Certificate: Where should we send your results?

____________________________________________________

License State(s): ____________________________________

License Number: ___________________________________

Date Course Completed: ____________________________

* Answer each question A, B, C, or D, as appropriate.* Be sure you are answering questions from the Final Examination, not from the Study Guide* For instant online grading, go to www.cpestore.com and click the link for Online Services

1. 21. 41. 61. 81.

2. 22. 42. 62. 82.

3. 23. 43. 63. 83.

4. 24. 44. 64. 84.

5. 25. 45. 65. 85.

6. 26. 46. 66. 86.

7. 27. 47. 67. 87.

8. 28. 48. 68. 88.

9. 29. 49. 69. 89.

10. 30. 50. 70. 90.

11. 31. 51. 71. 91.

12. 32. 52. 72. 92.

13. 33. 53. 73. 93.

14. 34. 54. 74. 94.

15. 35. 55. 75. 95.

16. 36. 56. 76. 96.

17. 37. 57. 77. 97.

18. 38. 58. 78. 98.

19. 39. 59. 79. 99.

20. 40. 60. 80. 100.

Page 1 of 1

If you are mailing or faxing your test to us for 

grading, please fill in Member ID ___________ and 

Validation number ____________________.

Course EvaluationCourse # ________________

Your Name ______________________

Were the stated learning objectives met?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely

If applicable, were prerequisite requirements appropriate and sufficient?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely m N/A

Was the text well-written, accurate and easy to understand?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely

Was the final exam well-written, accurate and easy to understand?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely

Were course materials relevant and did they contribute to the achievement of the learning objectives?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely

Was the time allotted to the learning activity appropriate?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely

If applicable, were the individual instructors effective?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely m N/A

Were you satisfied with the ordering process?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely

Were your course materials in good condition when they arrived?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely

Did you receive your materials in a timely manner?m 1 - Not at all m 2 - Marginally m 3 - Somewhat m 4 - Mostly m 5 - Absolutely

What is your preferred method for completing your CPE?m Textbook m PDF materials downloaded from the internet m Online courses m Live seminars

Would you like us to notify you by email of our weekly specials and new courses?m No m Yes, my email address is _____________________________________ m Already receiving

Are there any particular topics you would like to see covered in a CPE course or any additional services you wouldlike to see us provide?

Please provide any additional feedback, either positive or negative, regarding our products or our service:

The CPE Store819 Village Square Drive

Tomball, TX 77375Phone 1-800-910-2755

www.cpestore.comFax 281-255-4337

About the Course

About the Service

About You

Comments PleaseComments Please

About the Service

About the ServiceAbout the Course