id	sid	eid	entity	type
crln-7939	1	1	feb08b2.indd	CARDINAL
crln-7939	1	2	colleen d. anderson	PERSON
crln-7939	4	1	man­	GPE
crln-7939	5	1	fasb	ORG
crln-7939	5	2	gasb	ORG
crln-7939	5	3	u.s.	GPE
crln-7939	6	1	u.s.	GPE
crln-7939	6	2	sec	ORG
crln-7939	6	3	congress	ORG
crln-7939	6	4	tion	PERSON
crln-7939	7	1	1934	DATE
crln-7939	7	2	sec	ORG
crln-7939	7	3	2001	DATE
crln-7939	7	4	enron	ORG
crln-7939	8	1	2002	DATE
crln-7939	8	2	bush	PERSON
crln-7939	9	1	sec	ORG
crln-7939	9	2	pcaob	ORG
crln-7939	11	1	gaap	PERSON
crln-7939	11	2	fasb	ORG
crln-7939	11	3	gasb	ORG
crln-7939	11	4	the u.s. securities and exchange commission	ORG
crln-7939	12	1	gaap	PERSON
crln-7939	13	1	gaas	PERSON
crln-7939	14	1	american institute of certified	ORG
crln-7939	14	2	aicpa	ORG
crln-7939	15	1	sas	ORG
crln-7939	18	1	colleen d. anderson	PERSON
crln-7939	18	2	bryant university	ORG
crln-7939	18	3	smithfield	GPE
crln-7939	18	4	rhode island	GPE
crln-7939	19	1	2008	DATE
crln-7939	20	1	colleen d. anderson	PERSON
crln-7939	21	1	c&rl	GPE
crln-7939	21	2	february 2008 96	DATE
crln-7939	21	3	enron	ORG
crln-7939	22	1	u.s.	GPE
crln-7939	23	1	dards board (	ORG
crln-7939	23	2	fasb	ORG
crln-7939	26	1	•	CARDINAL
crln-7939	26	2	fasb	ORG
crln-7939	27	1	fasb	ORG
crln-7939	27	2	1973	DATE
crln-7939	28	1	fasb	ORG
crln-7939	28	2	recog­	ORG
crln-7939	28	3	the securities and exchange commission	ORG
crln-7939	28	4	the american institute of certified	ORG
crln-7939	29	1	fasb	ORG
crln-7939	29	2	fasb	ORG
crln-7939	29	3	fasb	ORG
crln-7939	29	4	fasb	ORG
crln-7939	31	1	•	CARDINAL
crln-7939	31	2	gasb	ORG
crln-7939	33	1	1984	DATE
crln-7939	33	2	gasb	ORG
crln-7939	34	1	gasb	ORG
crln-7939	34	2	gasb	ORG
crln-7939	34	3	gasb	ORG
crln-7939	34	4	gasb	ORG
crln-7939	36	1	•	CARDINAL
crln-7939	37	1	april 2001	DATE
crln-7939	39	1	norwalk	ORG
crln-7939	39	2	fasb	ORG
crln-7939	41	1	•	CARDINAL
crln-7939	42	1	pcaob	PERSON
crln-7939	42	2	2002	DATE
crln-7939	44	1	the securities and exchange commission	ORG
crln-7939	46	1	february 2008	DATE
crln-7939	46	2	97	CARDINAL
crln-7939	46	3	c&rl	GPE
crln-7939	47	1	•	CARDINAL
crln-7939	47	2	u.s.	GPE
crln-7939	47	3	sec	ORG
crln-7939	48	1	sec	ORG
crln-7939	52	1	sec	ORG
crln-7939	53	1	•	CARDINAL
crln-7939	54	1	aaa	ORG
crln-7939	59	1	•	CARDINAL
crln-7939	59	2	american institute of certified	ORG
crln-7939	59	3	aicpa	ORG
crln-7939	60	1	some 350,000	CARDINAL
crln-7939	60	2	aicpa	ORG
crln-7939	60	3	na­ tional professional organization of certifi ed	ORG
crln-7939	63	1	aicpa	ORG
crln-7939	63	2	fasb	ORG
crln-7939	63	3	fasb	ORG
crln-7939	65	1	aicpa	ORG
crln-7939	66	1	•	CARDINAL
crln-7939	66	2	iia	ORG
crln-7939	67	1	iia	ORG
crln-7939	67	2	130,000	CARDINAL
crln-7939	69	1	iia	ORG
crln-7939	70	1	•	CARDINAL
crln-7939	70	2	accoun­	DATE
crln-7939	70	3	im	WORK_OF_ART
crln-7939	72	1	daily	DATE
crln-7939	75	1	c&rl	GPE
crln-7939	75	2	february 2008 98	DATE
crln-7939	77	1	•	CARDINAL
crln-7939	77	2	accoun­	CARDINAL
crln-7939	78	1	2.5 million	CARDINAL
crln-7939	78	2	158	CARDINAL
crln-7939	78	3	123	CARDINAL
crln-7939	80	1	ifac	PERSON
crln-7939	84	1	•	CARDINAL
crln-7939	84	2	the national association of state	ORG
crln-7939	85	1	55	CARDINAL
crln-7939	85	2	northern mariana	LOC
crln-7939	85	3	guam	GPE
crln-7939	85	4	puerto rico	GPE
crln-7939	85	5	the virgin islands	GPE
crln-7939	85	6	washington	GPE
crln-7939	85	7	d.c.	GPE
crln-7939	87	1	35	MONEY
crln-7939	87	2	three months	DATE
crln-7939	87	3	iqex	PERSON
crln-7939	87	4	the united states	GPE
crln-7939	89	1	•	CARDINAL
crln-7939	90	1	milt baker	PERSON
crln-7939	92	1	irs	ORG
crln-7939	93	1	michigan	GPE
crln-7939	93	2	baker	PERSON
crln-7939	98	1	2002	DATE
crln-7939	98	2	1933	DATE
crln-7939	99	1	ac­ tions	PERSON
crln-7939	99	2	u.s.	GPE
crln-7939	100	1	http://www.insidesarbanesoxley.com/.	ORG
crln-7939	100	2	•	CARDINAL
crln-7939	102	1	the comprehensive research & resources	ORG
crln-7939	103	1	one	CARDINAL
crln-7939	103	2	abacus	GPE
crln-7939	104	1	•	CARDINAL
crln-7939	106	1	february 2008	DATE
crln-7939	106	2	99	CARDINAL
crln-7939	106	3	c&rl	GPE
crln-7939	109	1	1963	DATE
crln-7939	109	2	nine	CARDINAL
crln-7939	110	1	four	CARDINAL
crln-7939	111	1	•	CARDINAL
crln-7939	111	2	news & information portal	ORG
crln-7939	112	1	news & information portal	ORG
crln-7939	112	2	one	CARDINAL
crln-7939	115	1	accoun­	DATE
crln-7939	117	1	•	CARDINAL
crln-7939	120	1	mod­	GPE
crln-7939	120	2	double­ ule	PERSON
crln-7939	121	1	• ten	CARDINAL
crln-7939	122	1	peter z. mckay	PERSON
crln-7939	122	2	ian	PERSON
crln-7939	122	3	the george a. smathers	ORG
crln-7939	122	4	the university of florida	ORG
crln-7939	124	1	ib.ufl	PERSON
crln-7939	125	1	1998	DATE
crln-7939	125	2	microfi nancegateway.org/fi les/2722_02722	PERSON
crln-7939	125	3	pdf	ORG
crln-7939	126	1	ifa	ORG
crln-7939	126	2	nov. 2007	DATE
crln-7939	127	1	pdf	ORG
crln-7939	128	1	sec	ORG
crln-7939	128	2	2007	DATE
crln-7939	130	1	u.s.	GPE
crln-7939	130	2	fasb	ORG
crln-7939	130	3	27 february 2006	DATE
crln-7939	130	4	iasb.org/nr/rdonlyres/874b63fb­56db­4b78	GPE
crln-7939	131	1	vanderbilt university’s peabody college	ORG
crln-7939	131	2	five	CARDINAL
crln-7939	131	3	summer	DATE
crln-7939	131	4	summer	DATE
crln-7939	131	5	july 6-10, 2008	DATE
crln-7939	131	6	nashville	GPE
crln-7939	131	7	tennessee	GPE
crln-7939	131	8	615	CARDINAL
crln-7939	131	9	343-6222	DATE
crln-7939	132	1	march 1, 2008	DATE
crln-7939	133	1	hispanic	NORP
crln-7939	134	1	c&rl news	ORG
crln-7939	134	2	february 2008 100	DATE