April 3, 2014 Dear AICPA Volunteer, As we look ahead to the 2014-2015 AICPA volunteer year, we would like to express our appreciation of your continued contributions to the CPA profession through your service to the Uniform CPA Examination. Your work helps to ensure that the Examination remains reliable, valid, relevant and of the highest quality. We are in the process of recruiting new members to join our volunteer team and are asking for your help in identifying potential candidates. Nineteen positions are opening across the Board of Examiners (BOE) and its subcommittees, and as some positions fulfill dual purposes, a total of seventeen people will be needed to fill those positions. Current committee members who are returning do not need to re-apply to maintain their position. The open positions with the relevant skill sets and experience required are outlined below. We ask that you respond to this e-mail with your referrals by Friday, May 2, 2014; volunteers are requested to submit their applications through Volunteer Central by May 15. Please take a moment to review the instructions for submitting applications that follow the chart.

2014 2015 Volunteer Recruiting Needs Board/Committee Opening Current Skills and Experience Seeking

BOE members (5 openings)

Experience needed: 2 Big 4 Firm 2 Business & Industry 1 National Firm

AUD subcommittee members (4 openings)

Audit experience needed: 1 Big 4 Firm 1 National Firm 1 Regional Firm 1 Small to Mid-Size Firm

BEC subcommittee members (3 openings)

Academic, Business & Industry or Government experience related to: 1 Economics 1 Strategic Planning, Financial Management or Operations Management 1 Information Systems & Communication FAR subcommittee members

(3 openings) Financial accounting and reporting experience needed: 1 Business & Industry 1 Big 4/National Firm 1 Regional/Small to Mid-Size Firm

REG subcommittee members (2 openings)

National or Regional Firm taxation experience, specifically related to: 1 Flow through entities (Partnerships and/or S-Corporations) 1 International Tax

State Board Committee (SBC) members (2 openings)

Experience needed: 1 CPA State Board Member 1 Executive Director

Apply to be an AICPA volunteer: Applications accepted until Thursday, May 15, 2014. Fill out an application through AICPAs Volunteer Central website. Applications are now being accepted for the next volunteer year (October 2014 - October 2015). If you have any questions regarding the application process or volunteerism in general at the AICPA, address inquiries to volunteerservices@aicpa.org. If you have any questions regarding volunteerism with Examinations, please contact Ophir Lehavy, Senior Manager Examination Communications, at olehavy@aicpa.org or 609.671.2050. We thank you in advance. Sincerely,

Rick Niswander, PhD, CPA, CGMA Chair, AICPA Board of Examiners

Paula B. Thomas, CPA, DBA Recruiting Co-Chair, AICPA Board of Examiners

Thomas W. Winkler, JD, CPA Recruiting Co-Chair, AICPA Board of Examiners

Michael A. Decker Director of Examinations American Institute of Certified Public Accountants

2014 2015 Volunteer Recruiting NeedsApply to be an AICPA volunteer: Applications accepted until Thursday, May 15, 2014.