id	sid	tid	token	lemma	pos
crln-7939	1	1	feb08b2.indd	feb08b2.indd	PROPN
crln-7939	1	2	internet	internet	NOUN
crln-7939	1	3	resources	resource	NOUN
crln-7939	1	4	colleen	colleen	PROPN
crln-7939	1	5	d.	d.	PROPN
crln-7939	1	6	anderson	anderson	PROPN
crln-7939	1	7	accounting	accounting	PROPN
crln-7939	1	8	and	and	CCONJ
crln-7939	1	9	auditing	auditing	NOUN
crln-7939	1	10	resources	resource	NOUN
crln-7939	1	11	sites	site	NOUN
crln-7939	1	12	for	for	ADP
crln-7939	1	13	the	the	DET
crln-7939	1	14	investor	investor	NOUN
crln-7939	1	15	,	,	PUNCT
crln-7939	1	16	academic	academic	ADJ
crln-7939	1	17	,	,	PUNCT
crln-7939	1	18	and	and	CCONJ
crln-7939	1	19	practitioner	practitioner	NOUN
crln-7939	1	20	understanding	understanding	NOUN
crln-7939	1	21	and	and	CCONJ
crln-7939	1	22	trust	trust	NOUN
crln-7939	1	23	are	be	AUX
crln-7939	1	24	factors	factor	NOUN
crln-7939	1	25	critical	critical	ADJ
crln-7939	1	26	to	to	ADP
crln-7939	1	27	the	the	DET
crln-7939	1	28	stable	stable	ADJ
crln-7939	1	29	working	working	NOUN
crln-7939	1	30	of	of	ADP
crln-7939	1	31	the	the	DET
crln-7939	1	32	securities	security	NOUN
crln-7939	1	33	markets	market	NOUN
crln-7939	1	34	.	.	PUNCT
crln-7939	2	1	investors	investor	NOUN
crln-7939	2	2	need	need	VERB
crln-7939	2	3	to	to	PART
crln-7939	2	4	have	have	VERB
crln-7939	2	5	accurate	accurate	ADJ
crln-7939	2	6	and	and	CCONJ
crln-7939	2	7	relevant	relevant	ADJ
crln-7939	2	8	information	information	NOUN
crln-7939	2	9	about	about	ADP
crln-7939	2	10	companies	company	NOUN
crln-7939	2	11	in	in	ADP
crln-7939	2	12	order	order	NOUN
crln-7939	2	13	to	to	PART
crln-7939	2	14	invest	invest	VERB
crln-7939	2	15	wisely	wisely	ADV
crln-7939	2	16	.	.	PUNCT
crln-7939	3	1	accounting	accounting	NOUN
crln-7939	3	2	profes­	profes­	NOUN
crln-7939	3	3	sionals	sional	NOUN
crln-7939	3	4	ensure	ensure	VERB
crln-7939	3	5	investors	investor	NOUN
crln-7939	3	6	have	have	VERB
crln-7939	3	7	access	access	NOUN
crln-7939	3	8	to	to	ADP
crln-7939	3	9	this	this	DET
crln-7939	3	10	information	information	NOUN
crln-7939	3	11	.	.	PUNCT
crln-7939	4	1	management	management	NOUN
crln-7939	4	2	accountants	accountant	NOUN
crln-7939	4	3	man­	man­	VERB
crln-7939	4	4	age	age	NOUN
crln-7939	4	5	the	the	DET
crln-7939	4	6	internal	internal	ADJ
crln-7939	4	7	finances	finance	NOUN
crln-7939	4	8	and	and	CCONJ
crln-7939	4	9	prepare	prepare	VERB
crln-7939	4	10	reports	report	NOUN
crln-7939	4	11	for	for	ADP
crln-7939	4	12	internal	internal	ADJ
crln-7939	4	13	users	user	NOUN
crln-7939	4	14	;	;	PUNCT
crln-7939	4	15	certified	certify	VERB
crln-7939	4	16	public	public	ADJ
crln-7939	4	17	accountants	accountant	NOUN
crln-7939	4	18	prepare	prepare	VERB
crln-7939	4	19	financial	financial	ADJ
crln-7939	4	20	statements	statement	NOUN
crln-7939	4	21	for	for	ADP
crln-7939	4	22	external	external	ADJ
crln-7939	4	23	us­	us­	NOUN
crln-7939	4	24	ers	er	NOUN
crln-7939	4	25	and	and	CCONJ
crln-7939	4	26	auditors	auditor	NOUN
crln-7939	4	27	review	review	VERB
crln-7939	4	28	these	these	DET
crln-7939	4	29	statements	statement	NOUN
crln-7939	4	30	and	and	CCONJ
crln-7939	4	31	certify	certify	VERB
crln-7939	4	32	the	the	DET
crln-7939	4	33	accuracy	accuracy	NOUN
crln-7939	4	34	of	of	ADP
crln-7939	4	35	the	the	DET
crln-7939	4	36	reporting	reporting	NOUN
crln-7939	4	37	.	.	PUNCT
crln-7939	5	1	account­	account­	X
crln-7939	5	2	ing	ing	ADJ
crln-7939	5	3	standards	standard	NOUN
crln-7939	5	4	developed	develop	VERB
crln-7939	5	5	by	by	ADP
crln-7939	5	6	the	the	DET
crln-7939	5	7	financial	financial	ADJ
crln-7939	5	8	accounting	accounting	NOUN
crln-7939	5	9	standards	standards	PROPN
crln-7939	5	10	board	board	NOUN
crln-7939	5	11	(	(	PUNCT
crln-7939	5	12	fasb	fasb	PROPN
crln-7939	5	13	)	)	PUNCT
crln-7939	5	14	and	and	CCONJ
crln-7939	5	15	the	the	DET
crln-7939	5	16	governmental	governmental	ADJ
crln-7939	5	17	accounting	accounting	NOUN
crln-7939	5	18	standards	standard	NOUN
crln-7939	5	19	board	board	NOUN
crln-7939	5	20	(	(	PUNCT
crln-7939	5	21	gasb	gasb	PROPN
crln-7939	5	22	)	)	PUNCT
crln-7939	5	23	,	,	PUNCT
crln-7939	5	24	the	the	DET
crln-7939	5	25	u.s	u.s	PROPN
crln-7939	5	26	.	.	PROPN
crln-7939	5	27	standard	standard	ADJ
crln-7939	5	28	setting	set	VERB
crln-7939	5	29	bodies	body	NOUN
crln-7939	5	30	,	,	PUNCT
crln-7939	5	31	ensure	ensure	VERB
crln-7939	5	32	that	that	SCONJ
crln-7939	5	33	reported	report	VERB
crln-7939	5	34	fi	fi	NOUN
crln-7939	5	35	nancial	nancial	ADJ
crln-7939	5	36	information	information	NOUN
crln-7939	5	37	is	be	AUX
crln-7939	5	38	complete	complete	ADJ
crln-7939	5	39	,	,	PUNCT
crln-7939	5	40	consistent	consistent	ADJ
crln-7939	5	41	,	,	PUNCT
crln-7939	5	42	comparable	comparable	ADJ
crln-7939	5	43	,	,	PUNCT
crln-7939	5	44	and	and	CCONJ
crln-7939	5	45	objective	objective	NOUN
crln-7939	5	46	.	.	PUNCT
crln-7939	6	1	enforcement	enforcement	NOUN
crln-7939	6	2	of	of	ADP
crln-7939	6	3	the	the	DET
crln-7939	6	4	verity	verity	NOUN
crln-7939	6	5	of	of	ADP
crln-7939	6	6	the	the	DET
crln-7939	6	7	reported	report	VERB
crln-7939	6	8	information	information	NOUN
crln-7939	6	9	is	be	AUX
crln-7939	6	10	in	in	ADP
crln-7939	6	11	the	the	DET
crln-7939	6	12	hands	hand	NOUN
crln-7939	6	13	of	of	ADP
crln-7939	6	14	the	the	DET
crln-7939	6	15	u.s	u.s	PROPN
crln-7939	6	16	.	.	PROPN
crln-7939	6	17	securities	securities	PROPN
crln-7939	6	18	and	and	CCONJ
crln-7939	6	19	exchange	exchange	PROPN
crln-7939	6	20	commission	commission	PROPN
crln-7939	6	21	(	(	PUNCT
crln-7939	6	22	sec	sec	PROPN
crln-7939	6	23	)	)	PUNCT
crln-7939	6	24	,	,	PUNCT
crln-7939	6	25	the	the	DET
crln-7939	6	26	agency	agency	NOUN
crln-7939	6	27	authorized	authorize	VERB
crln-7939	6	28	by	by	ADP
crln-7939	6	29	congress	congress	PROPN
crln-7939	6	30	to	to	PART
crln-7939	6	31	protect	protect	VERB
crln-7939	6	32	investors	investor	NOUN
crln-7939	6	33	against	against	ADP
crln-7939	6	34	accounting	accounting	NOUN
crln-7939	6	35	fraud	fraud	NOUN
crln-7939	6	36	,	,	PUNCT
crln-7939	6	37	the	the	DET
crln-7939	6	38	presentation	presentation	NOUN
crln-7939	6	39	of	of	ADP
crln-7939	6	40	false	false	ADJ
crln-7939	6	41	or	or	CCONJ
crln-7939	6	42	misleading	misleading	ADJ
crln-7939	6	43	informa­	informa­	PROPN
crln-7939	6	44	tion	tion	NOUN
crln-7939	6	45	,	,	PUNCT
crln-7939	6	46	and	and	CCONJ
crln-7939	6	47	insider	insider	NOUN
crln-7939	6	48	trading	trading	NOUN
crln-7939	6	49	.	.	PUNCT
crln-7939	7	1	since	since	SCONJ
crln-7939	7	2	1934	1934	NUM
crln-7939	7	3	,	,	PUNCT
crln-7939	7	4	sec	sec	PROPN
crln-7939	7	5	has	have	AUX
crln-7939	7	6	been	be	AUX
crln-7939	7	7	a	a	DET
crln-7939	7	8	critical	critical	ADJ
crln-7939	7	9	advo­	advo­	NOUN
crln-7939	7	10	cate	cate	NOUN
crln-7939	7	11	for	for	ADP
crln-7939	7	12	investors	investor	NOUN
crln-7939	7	13	;	;	PUNCT
crln-7939	7	14	however	however	ADV
crln-7939	7	15	,	,	PUNCT
crln-7939	7	16	the	the	DET
crln-7939	7	17	2001	2001	NUM
crln-7939	7	18	enron	enron	PROPN
crln-7939	7	19	disaster	disaster	NOUN
crln-7939	7	20	brought	bring	VERB
crln-7939	7	21	to	to	PART
crln-7939	7	22	light	light	VERB
crln-7939	7	23	the	the	DET
crln-7939	7	24	need	need	NOUN
crln-7939	7	25	for	for	ADP
crln-7939	7	26	addition­	addition­	PROPN
crln-7939	7	27	al	al	PROPN
crln-7939	7	28	regulation	regulation	NOUN
crln-7939	7	29	.	.	PUNCT
crln-7939	8	1	in	in	ADP
crln-7939	8	2	2002	2002	NUM
crln-7939	8	3	,	,	PUNCT
crln-7939	8	4	president	president	PROPN
crln-7939	8	5	bush	bush	PROPN
crln-7939	8	6	signed	sign	VERB
crln-7939	8	7	into	into	ADP
crln-7939	8	8	law	law	NOUN
crln-7939	8	9	the	the	DET
crln-7939	8	10	landmark	landmark	NOUN
crln-7939	8	11	sarbanes­oxley	sarbanes­oxley	PROPN
crln-7939	8	12	act	act	PROPN
crln-7939	8	13	,	,	PUNCT
crln-7939	8	14	legislation	legislation	NOUN
crln-7939	8	15	that	that	PRON
crln-7939	8	16	created	create	VERB
crln-7939	8	17	the	the	DET
crln-7939	8	18	public	public	ADJ
crln-7939	8	19	company	company	NOUN
crln-7939	8	20	accounting	accounting	NOUN
crln-7939	8	21	oversight	oversight	NOUN
crln-7939	8	22	board	board	NOUN
crln-7939	8	23	(	(	PUNCT
crln-7939	8	24	pcaob	pcaob	NOUN
crln-7939	8	25	)	)	PUNCT
crln-7939	8	26	,	,	PUNCT
crln-7939	8	27	a	a	DET
crln-7939	8	28	stan­	stan­	X
crln-7939	8	29	dard	dard	NOUN
crln-7939	8	30	setting	set	VERB
crln-7939	8	31	body	body	NOUN
crln-7939	8	32	that	that	PRON
crln-7939	8	33	also	also	ADV
crln-7939	8	34	provides	provide	VERB
crln-7939	8	35	oversight	oversight	NOUN
crln-7939	8	36	of	of	ADP
crln-7939	8	37	large	large	ADJ
crln-7939	8	38	accounting	accounting	NOUN
crln-7939	8	39	firms	firm	NOUN
crln-7939	8	40	and	and	CCONJ
crln-7939	8	41	their	their	PRON
crln-7939	8	42	auditors	auditor	NOUN
crln-7939	8	43	.	.	PUNCT
crln-7939	9	1	the	the	DET
crln-7939	9	2	work	work	NOUN
crln-7939	9	3	of	of	ADP
crln-7939	9	4	sec	sec	PROPN
crln-7939	9	5	and	and	CCONJ
crln-7939	9	6	pcaob	pcaob	NOUN
crln-7939	9	7	protects	protect	VERB
crln-7939	9	8	inves­	inves­	PROPN
crln-7939	9	9	tors	tor	NOUN
crln-7939	9	10	against	against	ADP
crln-7939	9	11	the	the	DET
crln-7939	9	12	chaos	chaos	NOUN
crln-7939	9	13	that	that	PRON
crln-7939	9	14	would	would	AUX
crln-7939	9	15	result	result	VERB
crln-7939	9	16	from	from	ADP
crln-7939	9	17	a	a	DET
crln-7939	9	18	lack	lack	NOUN
crln-7939	9	19	of	of	ADP
crln-7939	9	20	trust	trust	NOUN
crln-7939	9	21	in	in	ADP
crln-7939	9	22	the	the	DET
crln-7939	9	23	information	information	NOUN
crln-7939	9	24	investors	investor	NOUN
crln-7939	9	25	have	have	AUX
crln-7939	9	26	available	available	ADJ
crln-7939	9	27	to	to	ADP
crln-7939	9	28	them	they	PRON
crln-7939	9	29	to	to	PART
crln-7939	9	30	make	make	VERB
crln-7939	9	31	responsible	responsible	ADJ
crln-7939	9	32	decisions	decision	NOUN
crln-7939	9	33	when	when	SCONJ
crln-7939	9	34	purchasing	purchase	VERB
crln-7939	9	35	securities	security	NOUN
crln-7939	9	36	.	.	PUNCT
crln-7939	10	1	accounting	accounting	NOUN
crln-7939	10	2	and	and	CCONJ
crln-7939	10	3	auditing	auditing	NOUN
crln-7939	10	4	standards	standard	NOUN
crln-7939	10	5	can	can	AUX
crln-7939	10	6	seem	seem	VERB
crln-7939	10	7	confusing	confusing	ADJ
crln-7939	10	8	and	and	CCONJ
crln-7939	10	9	overwhelming	overwhelming	ADJ
crln-7939	10	10	because	because	SCONJ
crln-7939	10	11	of	of	ADP
crln-7939	10	12	their	their	PRON
crln-7939	10	13	variety	variety	NOUN
crln-7939	10	14	and	and	CCONJ
crln-7939	10	15	number	number	NOUN
crln-7939	10	16	.	.	PUNCT
crln-7939	11	1	gaap	gaap	PROPN
crln-7939	11	2	,	,	PUNCT
crln-7939	11	3	or	or	CCONJ
crln-7939	11	4	gen­	gen­	PROPN
crln-7939	11	5	erally	erally	ADV
crln-7939	11	6	accepted	accept	VERB
crln-7939	11	7	accounting	accounting	NOUN
crln-7939	11	8	principles	principle	NOUN
crln-7939	11	9	,	,	PUNCT
crln-7939	11	10	are	be	AUX
crln-7939	11	11	accounting	account	VERB
crln-7939	11	12	rules	rule	NOUN
crln-7939	11	13	set	set	VERB
crln-7939	11	14	by	by	ADP
crln-7939	11	15	fasb	fasb	NOUN
crln-7939	11	16	and	and	CCONJ
crln-7939	11	17	gasb	gasb	NOUN
crln-7939	11	18	under	under	ADP
crln-7939	11	19	the	the	DET
crln-7939	11	20	auspices	auspex	NOUN
crln-7939	11	21	of	of	ADP
crln-7939	11	22	the	the	DET
crln-7939	11	23	u.s	u.s	PROPN
crln-7939	11	24	.	.	PROPN
crln-7939	11	25	securities	securities	PROPN
crln-7939	11	26	and	and	CCONJ
crln-7939	11	27	exchange	exchange	PROPN
crln-7939	11	28	commission	commission	PROPN
crln-7939	11	29	.	.	PUNCT
crln-7939	12	1	though	though	SCONJ
crln-7939	12	2	companies	company	NOUN
crln-7939	12	3	may	may	AUX
crln-7939	12	4	use	use	VERB
crln-7939	12	5	different	different	ADJ
crln-7939	12	6	accounting	accounting	NOUN
crln-7939	12	7	methods	method	NOUN
crln-7939	12	8	(	(	PUNCT
crln-7939	12	9	cash	cash	NOUN
crln-7939	12	10	vs.	vs.	ADP
crln-7939	12	11	accrual	accrual	ADJ
crln-7939	12	12	)	)	PUNCT
crln-7939	12	13	,	,	PUNCT
crln-7939	12	14	public	public	ADJ
crln-7939	12	15	companies	company	NOUN
crln-7939	12	16	are	be	AUX
crln-7939	12	17	expected	expect	VERB
crln-7939	12	18	to	to	PART
crln-7939	12	19	report	report	VERB
crln-7939	12	20	their	their	PRON
crln-7939	12	21	financial	financial	ADJ
crln-7939	12	22	information	information	NOUN
crln-7939	12	23	in	in	ADP
crln-7939	12	24	ac­	ac­	ADJ
crln-7939	12	25	cordance	cordance	NOUN
crln-7939	12	26	with	with	ADP
crln-7939	12	27	gaap	gaap	PROPN
crln-7939	12	28	’s	’s	PART
crln-7939	12	29	uniform	uniform	ADJ
crln-7939	12	30	standards	standard	NOUN
crln-7939	12	31	and	and	CCONJ
crln-7939	12	32	guidelines	guideline	NOUN
crln-7939	12	33	.	.	PUNCT
crln-7939	13	1	gaas	gaas	NOUN
crln-7939	13	2	,	,	PUNCT
crln-7939	13	3	generally	generally	ADV
crln-7939	13	4	accepted	accept	VERB
crln-7939	13	5	auditing	auditing	NOUN
crln-7939	13	6	standards	standard	NOUN
crln-7939	13	7	,	,	PUNCT
crln-7939	13	8	are	be	AUX
crln-7939	13	9	guidelines	guideline	NOUN
crln-7939	13	10	auditors	auditor	NOUN
crln-7939	13	11	use	use	VERB
crln-7939	13	12	when	when	SCONJ
crln-7939	13	13	they	they	PRON
crln-7939	13	14	conduct	conduct	VERB
crln-7939	13	15	audits	audits	NOUN
crln-7939	13	16	on	on	ADP
crln-7939	13	17	companies	company	NOUN
crln-7939	13	18	.	.	PUNCT
crln-7939	14	1	these	these	DET
crln-7939	14	2	guidelines	guideline	NOUN
crln-7939	14	3	are	be	AUX
crln-7939	14	4	established	establish	VERB
crln-7939	14	5	by	by	ADP
crln-7939	14	6	the	the	DET
crln-7939	14	7	auditing	auditing	NOUN
crln-7939	14	8	standards	standard	NOUN
crln-7939	14	9	board	board	NOUN
crln-7939	14	10	within	within	ADP
crln-7939	14	11	american	american	PROPN
crln-7939	14	12	institute	institute	PROPN
crln-7939	14	13	of	of	ADP
crln-7939	14	14	certified	certify	VERB
crln-7939	14	15	public	public	ADJ
crln-7939	14	16	accountants	accountant	NOUN
crln-7939	14	17	(	(	PUNCT
crln-7939	14	18	aicpa	aicpa	PROPN
crln-7939	14	19	)	)	PUNCT
crln-7939	14	20	and	and	CCONJ
crln-7939	14	21	include	include	VERB
crln-7939	14	22	general	general	ADJ
crln-7939	14	23	standards	standard	NOUN
crln-7939	14	24	,	,	PUNCT
crln-7939	14	25	standards	standard	NOUN
crln-7939	14	26	of	of	ADP
crln-7939	14	27	fieldwork	fieldwork	NOUN
crln-7939	14	28	,	,	PUNCT
crln-7939	14	29	and	and	CCONJ
crln-7939	14	30	standards	standard	NOUN
crln-7939	14	31	of	of	ADP
crln-7939	14	32	reporting	reporting	NOUN
crln-7939	14	33	.	.	PUNCT
crln-7939	15	1	sas	sas	PROPN
crln-7939	15	2	,	,	PUNCT
crln-7939	15	3	statements	statement	NOUN
crln-7939	15	4	on	on	ADP
crln-7939	15	5	auditing	auditing	NOUN
crln-7939	15	6	standards	standard	NOUN
crln-7939	15	7	,	,	PUNCT
crln-7939	15	8	are	be	AUX
crln-7939	15	9	reports	report	NOUN
crln-7939	15	10	that	that	PRON
crln-7939	15	11	represent	represent	VERB
crln-7939	15	12	preferable	preferable	ADJ
crln-7939	15	13	auditing	auditing	NOUN
crln-7939	15	14	standards	standard	NOUN
crln-7939	15	15	and	and	CCONJ
crln-7939	15	16	practices	practice	NOUN
crln-7939	15	17	.	.	PUNCT
crln-7939	16	1	these	these	PRON
crln-7939	16	2	are	be	AUX
crln-7939	16	3	issued	issue	VERB
crln-7939	16	4	by	by	ADP
crln-7939	16	5	the	the	DET
crln-7939	16	6	audit­	audit­	PRON
crln-7939	16	7	ing	ing	ADJ
crln-7939	16	8	standards	standard	NOUN
crln-7939	16	9	executive	executive	PROPN
crln-7939	16	10	committee	committee	NOUN
crln-7939	16	11	within	within	ADP
crln-7939	16	12	the	the	DET
crln-7939	16	13	aicpa	aicpa	NOUN
crln-7939	16	14	.	.	PUNCT
crln-7939	17	1	drafts	draft	NOUN
crln-7939	17	2	of	of	ADP
crln-7939	17	3	standards	standard	NOUN
crln-7939	17	4	,	,	PUNCT
crln-7939	17	5	or	or	CCONJ
crln-7939	17	6	exposure	exposure	NOUN
crln-7939	17	7	drafts	draft	NOUN
crln-7939	17	8	,	,	PUNCT
crln-7939	17	9	are	be	AUX
crln-7939	17	10	usually	usually	ADV
crln-7939	17	11	posted	post	VERB
crln-7939	17	12	for	for	ADP
crln-7939	17	13	public	public	ADJ
crln-7939	17	14	com­	com­	NOUN
crln-7939	17	15	ment	ment	NOUN
crln-7939	17	16	,	,	PUNCT
crln-7939	17	17	and	and	CCONJ
crln-7939	17	18	after	after	SCONJ
crln-7939	17	19	these	these	DET
crln-7939	17	20	comments	comment	NOUN
crln-7939	17	21	have	have	AUX
crln-7939	17	22	been	be	AUX
crln-7939	17	23	considered	consider	VERB
crln-7939	17	24	,	,	PUNCT
crln-7939	17	25	the	the	DET
crln-7939	17	26	final	final	ADJ
crln-7939	17	27	standard	standard	NOUN
crln-7939	17	28	is	be	AUX
crln-7939	17	29	released	release	VERB
crln-7939	17	30	.	.	PUNCT
crln-7939	18	1	colleen	colleen	PROPN
crln-7939	18	2	d.	d.	PROPN
crln-7939	18	3	anderson	anderson	PROPN
crln-7939	18	4	is	be	AUX
crln-7939	18	5	head	head	NOUN
crln-7939	18	6	of	of	ADP
crln-7939	18	7	reference	reference	NOUN
crln-7939	18	8	services	service	NOUN
crln-7939	18	9	at	at	ADP
crln-7939	18	10	bryant	bryant	PROPN
crln-7939	18	11	university	university	PROPN
crln-7939	18	12	in	in	ADP
crln-7939	18	13	smithfield	smithfield	PROPN
crln-7939	18	14	,	,	PUNCT
crln-7939	18	15	rhode	rhode	PROPN
crln-7939	18	16	island	island	NOUN
crln-7939	18	17	,	,	PUNCT
crln-7939	18	18	e	e	NOUN
crln-7939	18	19	-	-	NOUN
crln-7939	18	20	mail	mail	NOUN
crln-7939	18	21	:	:	PUNCT
crln-7939	18	22	canderso@bryant.edu	canderso@bryant.edu	X
crln-7939	19	1	©	©	PROPN
crln-7939	19	2	2008	2008	NUM
crln-7939	20	1	colleen	colleen	PROPN
crln-7939	20	2	d.	d.	PROPN
crln-7939	20	3	anderson	anderson	PROPN
crln-7939	21	1	c&rl	c&rl	PROPN
crln-7939	21	2	news	news	PROPN
crln-7939	21	3	february	february	PROPN
crln-7939	21	4	2008	2008	NUM
crln-7939	21	5	96	96	NUM
crln-7939	21	6	mailto:canderso@bryant.edu	mailto:canderso@bryant.edu	NOUN
crln-7939	21	7	along	along	ADP
crln-7939	21	8	with	with	ADP
crln-7939	21	9	need	need	NOUN
crln-7939	21	10	to	to	PART
crln-7939	21	11	prevent	prevent	VERB
crln-7939	21	12	major	major	ADJ
crln-7939	21	13	cor­	cor­	NOUN
crln-7939	21	14	porate	porate	ADJ
crln-7939	21	15	scandals	scandal	NOUN
crln-7939	21	16	such	such	ADJ
crln-7939	21	17	as	as	ADP
crln-7939	21	18	enron	enron	PROPN
crln-7939	21	19	,	,	PUNCT
crln-7939	21	20	another	another	DET
crln-7939	21	21	main	main	ADJ
crln-7939	21	22	reason	reason	NOUN
crln-7939	21	23	for	for	ADP
crln-7939	21	24	the	the	DET
crln-7939	21	25	increasing	increase	VERB
crln-7939	21	26	number	number	NOUN
crln-7939	21	27	of	of	ADP
crln-7939	21	28	accounting	accounting	NOUN
crln-7939	21	29	standards	standard	NOUN
crln-7939	21	30	and	and	CCONJ
crln-7939	21	31	regulations	regulation	NOUN
crln-7939	21	32	is	be	AUX
crln-7939	21	33	the	the	DET
crln-7939	21	34	development	development	NOUN
crln-7939	21	35	of	of	ADP
crln-7939	21	36	global	global	ADJ
crln-7939	21	37	business	business	NOUN
crln-7939	21	38	and	and	CCONJ
crln-7939	21	39	securities	security	NOUN
crln-7939	21	40	markets	market	NOUN
crln-7939	21	41	.	.	PUNCT
crln-7939	22	1	as	as	ADP
crln-7939	22	2	business	business	NOUN
crln-7939	22	3	transactions	transaction	NOUN
crln-7939	22	4	increas­	increas­	PRON
crln-7939	22	5	ingly	ingly	ADV
crln-7939	22	6	occur	occur	VERB
crln-7939	22	7	across	across	ADP
crln-7939	22	8	borders	border	NOUN
crln-7939	22	9	,	,	PUNCT
crln-7939	22	10	and	and	CCONJ
crln-7939	22	11	investors	investor	NOUN
crln-7939	22	12	place	place	VERB
crln-7939	22	13	money	money	NOUN
crln-7939	22	14	in	in	ADP
crln-7939	22	15	global	global	ADJ
crln-7939	22	16	markets	market	NOUN
crln-7939	22	17	,	,	PUNCT
crln-7939	22	18	accounting	accounting	NOUN
crln-7939	22	19	professionals	professional	NOUN
crln-7939	22	20	need	need	AUX
crln-7939	22	21	agreed	agree	VERB
crln-7939	22	22	upon	upon	SCONJ
crln-7939	22	23	international	international	ADJ
crln-7939	22	24	accounting	accounting	NOUN
crln-7939	22	25	standards	standard	NOUN
crln-7939	22	26	that	that	PRON
crln-7939	22	27	provide	provide	VERB
crln-7939	22	28	the	the	DET
crln-7939	22	29	same	same	ADJ
crln-7939	22	30	clarity	clarity	NOUN
crln-7939	22	31	,	,	PUNCT
crln-7939	22	32	consistency	consistency	NOUN
crln-7939	22	33	,	,	PUNCT
crln-7939	22	34	and	and	CCONJ
crln-7939	22	35	transparency	transparency	NOUN
crln-7939	22	36	as	as	ADP
crln-7939	22	37	u.s	u.s	PROPN
crln-7939	22	38	.	.	PROPN
crln-7939	22	39	standards	standard	NOUN
crln-7939	22	40	.	.	PUNCT
crln-7939	23	1	the	the	DET
crln-7939	23	2	international	international	ADJ
crln-7939	23	3	accounting	accounting	NOUN
crln-7939	23	4	stan­	stan­	PROPN
crln-7939	23	5	dards	dards	PROPN
crln-7939	23	6	board	board	NOUN
crln-7939	23	7	(	(	PUNCT
crln-7939	23	8	iasb	iasb	NOUN
crln-7939	23	9	)	)	PUNCT
crln-7939	23	10	introduces	introduce	NOUN
crln-7939	23	11	and	and	CCONJ
crln-7939	23	12	fi	fi	NOUN
crln-7939	23	13	nalizes	nalize	VERB
crln-7939	23	14	global	global	ADJ
crln-7939	23	15	accounting	accounting	NOUN
crln-7939	23	16	standards	standard	NOUN
crln-7939	23	17	and	and	CCONJ
crln-7939	23	18	partners	partner	NOUN
crln-7939	23	19	with	with	ADP
crln-7939	23	20	fasb	fasb	NOUN
crln-7939	23	21	to	to	PART
crln-7939	23	22	ensure	ensure	VERB
crln-7939	23	23	fair	fair	ADJ
crln-7939	23	24	and	and	CCONJ
crln-7939	23	25	accurate	accurate	ADJ
crln-7939	23	26	international	international	ADJ
crln-7939	23	27	fi	fi	NOUN
crln-7939	23	28	nancial	nancial	ADJ
crln-7939	23	29	reporting	reporting	NOUN
crln-7939	23	30	.	.	PUNCT
crln-7939	24	1	investors	investor	NOUN
crln-7939	24	2	,	,	PUNCT
crln-7939	24	3	academics	academic	NOUN
crln-7939	24	4	,	,	PUNCT
crln-7939	24	5	and	and	CCONJ
crln-7939	24	6	practitioners	practitioner	NOUN
crln-7939	24	7	can	can	AUX
crln-7939	24	8	now	now	ADV
crln-7939	24	9	take	take	VERB
crln-7939	24	10	advantage	advantage	NOUN
crln-7939	24	11	of	of	ADP
crln-7939	24	12	the	the	DET
crln-7939	24	13	wealth	wealth	NOUN
crln-7939	24	14	of	of	ADP
crln-7939	24	15	account­	account­	PRON
crln-7939	24	16	ing	e	VERB
crln-7939	24	17	and	and	CCONJ
crln-7939	24	18	auditing	audit	VERB
crln-7939	24	19	information	information	NOUN
crln-7939	24	20	available	available	ADJ
crln-7939	24	21	on	on	ADP
crln-7939	24	22	the	the	DET
crln-7939	24	23	web	web	NOUN
crln-7939	24	24	through	through	ADP
crln-7939	24	25	the	the	DET
crln-7939	24	26	standard	standard	ADJ
crln-7939	24	27	setting	setting	NOUN
crln-7939	24	28	and	and	CCONJ
crln-7939	24	29	gov­	gov­	NOUN
crln-7939	24	30	ernmental	ernmental	ADJ
crln-7939	24	31	sites	site	NOUN
crln-7939	24	32	.	.	PUNCT
crln-7939	25	1	the	the	DET
crln-7939	25	2	following	follow	VERB
crln-7939	25	3	is	be	AUX
crln-7939	25	4	a	a	DET
crln-7939	25	5	sampling	sampling	NOUN
crln-7939	25	6	of	of	ADP
crln-7939	25	7	those	those	DET
crln-7939	25	8	sites	site	NOUN
crln-7939	25	9	with	with	ADP
crln-7939	25	10	a	a	DET
crln-7939	25	11	note	note	NOUN
crln-7939	25	12	on	on	ADP
crln-7939	25	13	the	the	DET
crln-7939	25	14	publications	publication	NOUN
crln-7939	25	15	made	make	VERB
crln-7939	25	16	available	available	ADJ
crln-7939	25	17	through	through	ADP
crln-7939	25	18	each	each	PRON
crln-7939	25	19	.	.	PUNCT
crln-7939	26	1	standard	standard	ADJ
crln-7939	26	2	setting	set	VERB
crln-7939	26	3	bodies	body	NOUN
crln-7939	26	4	•	•	ADP
crln-7939	26	5	financial	financial	ADJ
crln-7939	26	6	accounting	accounting	NOUN
crln-7939	26	7	standards	standard	NOUN
crln-7939	26	8	board	board	NOUN
crln-7939	26	9	(	(	PUNCT
crln-7939	26	10	fasb	fasb	PROPN
crln-7939	26	11	)	)	PUNCT
crln-7939	26	12	.	.	PUNCT
crln-7939	27	1	fasb	fasb	PROPN
crln-7939	27	2	was	be	AUX
crln-7939	27	3	established	establish	VERB
crln-7939	27	4	in	in	ADP
crln-7939	27	5	1973	1973	NUM
crln-7939	27	6	and	and	CCONJ
crln-7939	27	7	is	be	AUX
crln-7939	27	8	an	an	DET
crln-7939	27	9	independent	independent	ADJ
crln-7939	27	10	designated	designate	VERB
crln-7939	27	11	body	body	NOUN
crln-7939	27	12	in	in	ADP
crln-7939	27	13	the	the	DET
crln-7939	27	14	private	private	ADJ
crln-7939	27	15	sector	sector	NOUN
crln-7939	27	16	for	for	ADP
crln-7939	27	17	establishing	establish	VERB
crln-7939	27	18	fi	fi	NOUN
crln-7939	27	19	nancial	nancial	ADJ
crln-7939	27	20	accounting	accounting	NOUN
crln-7939	27	21	and	and	CCONJ
crln-7939	27	22	reporting	reporting	NOUN
crln-7939	27	23	standards	standard	NOUN
crln-7939	27	24	that	that	PRON
crln-7939	27	25	govern	govern	VERB
crln-7939	27	26	the	the	DET
crln-7939	27	27	preparation	preparation	NOUN
crln-7939	27	28	of	of	ADP
crln-7939	27	29	fi	fi	NOUN
crln-7939	27	30	nancial	nancial	ADJ
crln-7939	27	31	reports	report	NOUN
crln-7939	27	32	.	.	PUNCT
crln-7939	28	1	standards	standard	NOUN
crln-7939	28	2	promulgated	promulgate	VERB
crln-7939	28	3	by	by	ADP
crln-7939	28	4	fasb	fasb	NOUN
crln-7939	28	5	are	be	AUX
crln-7939	28	6	recog­	recog­	AUX
crln-7939	28	7	nized	nize	VERB
crln-7939	28	8	as	as	ADP
crln-7939	28	9	authoritative	authoritative	ADJ
crln-7939	28	10	by	by	ADP
crln-7939	28	11	the	the	DET
crln-7939	28	12	securities	securities	PROPN
crln-7939	28	13	and	and	CCONJ
crln-7939	28	14	exchange	exchange	PROPN
crln-7939	28	15	commission	commission	PROPN
crln-7939	28	16	and	and	CCONJ
crln-7939	28	17	by	by	ADP
crln-7939	28	18	the	the	DET
crln-7939	28	19	american	american	PROPN
crln-7939	28	20	institute	institute	PROPN
crln-7939	28	21	of	of	ADP
crln-7939	28	22	certified	certify	VERB
crln-7939	28	23	public	public	ADJ
crln-7939	28	24	accountants	accountant	NOUN
crln-7939	28	25	.	.	PUNCT
crln-7939	29	1	full­	full­	NOUN
crln-7939	29	2	text	text	NOUN
crln-7939	29	3	publications	publication	NOUN
crln-7939	29	4	available	available	ADJ
crln-7939	29	5	on	on	ADP
crln-7939	29	6	the	the	DET
crln-7939	29	7	web	web	NOUN
crln-7939	29	8	site	site	NOUN
crln-7939	29	9	under	under	ADP
crln-7939	29	10	the	the	DET
crln-7939	29	11	fasb	fasb	PROPN
crln-7939	29	12	pronouncements	pronouncement	NOUN
crln-7939	29	13	and	and	CCONJ
crln-7939	29	14	eift	eift	NOUN
crln-7939	29	15	abstracts	abstract	NOUN
crln-7939	29	16	link	link	NOUN
crln-7939	29	17	include	include	VERB
crln-7939	29	18	fasb	fasb	NOUN
crln-7939	29	19	pronouncements	pronouncement	NOUN
crln-7939	29	20	,	,	PUNCT
crln-7939	29	21	statements	statement	NOUN
crln-7939	29	22	of	of	ADP
crln-7939	29	23	financial	financial	ADJ
crln-7939	29	24	accounting	accounting	NOUN
crln-7939	29	25	stan­	stan­	PROPN
crln-7939	29	26	dards	dard	NOUN
crln-7939	29	27	,	,	PUNCT
crln-7939	29	28	statements	statement	NOUN
crln-7939	29	29	of	of	ADP
crln-7939	29	30	financial	financial	ADJ
crln-7939	29	31	accounting	accounting	NOUN
crln-7939	29	32	concepts	concept	NOUN
crln-7939	29	33	,	,	PUNCT
crln-7939	29	34	fasb	fasb	PROPN
crln-7939	29	35	interpretations	interpretation	NOUN
crln-7939	29	36	,	,	PUNCT
crln-7939	29	37	fasb	fasb	NOUN
crln-7939	29	38	tech­	tech­	NOUN
crln-7939	29	39	nical	nical	ADJ
crln-7939	29	40	bulletins	bulletin	NOUN
crln-7939	29	41	,	,	PUNCT
crln-7939	29	42	and	and	CCONJ
crln-7939	29	43	eift	eift	NOUN
crln-7939	29	44	abstracts	abstract	NOUN
crln-7939	29	45	.	.	PUNCT
crln-7939	30	1	access	access	NOUN
crln-7939	30	2	:	:	PUNCT
crln-7939	30	3	http://www.fasb.org	http://www.fasb.org	PROPN
crln-7939	30	4	.	.	PUNCT
crln-7939	31	1	•	•	NUM
crln-7939	31	2	governmental	governmental	ADJ
crln-7939	31	3	accounting	accounting	NOUN
crln-7939	31	4	standards	standard	NOUN
crln-7939	31	5	board	board	NOUN
crln-7939	31	6	(	(	PUNCT
crln-7939	31	7	gasb	gasb	PROPN
crln-7939	31	8	)	)	PUNCT
crln-7939	31	9	.	.	PUNCT
crln-7939	32	1	financial	financial	ADJ
crln-7939	32	2	reporting	reporting	NOUN
crln-7939	32	3	at	at	ADP
crln-7939	32	4	both	both	CCONJ
crln-7939	32	5	the	the	DET
crln-7939	32	6	local	local	ADJ
crln-7939	32	7	and	and	CCONJ
crln-7939	32	8	national	national	ADJ
crln-7939	32	9	levels	level	NOUN
crln-7939	32	10	of	of	ADP
crln-7939	32	11	government	government	NOUN
crln-7939	32	12	provide	provide	VERB
crln-7939	32	13	information	information	NOUN
crln-7939	32	14	for	for	ADP
crln-7939	32	15	making	make	VERB
crln-7939	32	16	economic	economic	ADJ
crln-7939	32	17	,	,	PUNCT
crln-7939	32	18	political	political	ADJ
crln-7939	32	19	,	,	PUNCT
crln-7939	32	20	and	and	CCONJ
crln-7939	32	21	social	social	ADJ
crln-7939	32	22	decisions	decision	NOUN
crln-7939	32	23	and	and	CCONJ
crln-7939	32	24	also	also	ADV
crln-7939	32	25	help	help	VERB
crln-7939	32	26	ensure	ensure	VERB
crln-7939	32	27	the	the	DET
crln-7939	32	28	government	government	NOUN
crln-7939	32	29	’s	’s	PART
crln-7939	32	30	accountability	accountability	NOUN
crln-7939	32	31	to	to	ADP
crln-7939	32	32	its	its	PRON
crln-7939	32	33	citizens	citizen	NOUN
crln-7939	32	34	.	.	PUNCT
crln-7939	33	1	formed	form	VERB
crln-7939	33	2	in	in	ADP
crln-7939	33	3	1984	1984	NUM
crln-7939	33	4	,	,	PUNCT
crln-7939	33	5	gasb	gasb	NOUN
crln-7939	33	6	is	be	AUX
crln-7939	33	7	an	an	DET
crln-7939	33	8	indepen­	indepen­	PROPN
crln-7939	33	9	dent	dent	NOUN
crln-7939	33	10	,	,	PUNCT
crln-7939	33	11	private­sector	private­sector	NOUN
crln-7939	33	12	,	,	PUNCT
crln-7939	33	13	not­for­profi	not­for­profi	ADV
crln-7939	33	14	t	t	NOUN
crln-7939	33	15	organiza­	organiza­	PRON
crln-7939	33	16	tion	tion	NOUN
crln-7939	33	17	that	that	PRON
crln-7939	33	18	establishes	establish	VERB
crln-7939	33	19	and	and	CCONJ
crln-7939	33	20	improves	improve	VERB
crln-7939	33	21	standards	standard	NOUN
crln-7939	33	22	of	of	ADP
crln-7939	33	23	state	state	NOUN
crln-7939	33	24	and	and	CCONJ
crln-7939	33	25	local	local	ADJ
crln-7939	33	26	governmental	governmental	ADJ
crln-7939	33	27	accounting	accounting	NOUN
crln-7939	33	28	and	and	CCONJ
crln-7939	33	29	financial	financial	ADJ
crln-7939	33	30	reporting	reporting	NOUN
crln-7939	33	31	.	.	PUNCT
crln-7939	34	1	summaries	summary	NOUN
crln-7939	34	2	and	and	CCONJ
crln-7939	34	3	status	status	NOUN
crln-7939	34	4	information	information	NOUN
crln-7939	34	5	on	on	ADP
crln-7939	34	6	gasb	gasb	ADJ
crln-7939	34	7	documents	document	NOUN
crln-7939	34	8	—	—	PUNCT
crln-7939	34	9	including	include	VERB
crln-7939	34	10	gasb	gasb	NOUN
crln-7939	34	11	statements	statement	NOUN
crln-7939	34	12	,	,	PUNCT
crln-7939	34	13	gasb	gasb	NOUN
crln-7939	34	14	concepts	concept	NOUN
crln-7939	34	15	statements	statement	NOUN
crln-7939	34	16	,	,	PUNCT
crln-7939	34	17	and	and	CCONJ
crln-7939	34	18	gasb	gasb	PROPN
crln-7939	34	19	interpretations	interpretation	NOUN
crln-7939	34	20	—	—	PUNCT
crln-7939	34	21	are	be	AUX
crln-7939	34	22	available	available	ADJ
crln-7939	34	23	un­	un­	X
crln-7939	34	24	der	der	NOUN
crln-7939	34	25	the	the	DET
crln-7939	34	26	users	user	NOUN
crln-7939	34	27	link	link	VERB
crln-7939	34	28	on	on	ADP
crln-7939	34	29	the	the	DET
crln-7939	34	30	left	left	ADJ
crln-7939	34	31	banner	banner	NOUN
crln-7939	34	32	.	.	PUNCT
crln-7939	35	1	access	access	NOUN
crln-7939	35	2	:	:	PUNCT
crln-7939	35	3	http://www.gasb.org	http://www.gasb.org	PROPN
crln-7939	35	4	.	.	PUNCT
crln-7939	36	1	•	•	NUM
crln-7939	36	2	international	international	ADJ
crln-7939	36	3	accounting	accounting	NOUN
crln-7939	36	4	standards	standard	NOUN
crln-7939	36	5	board	board	NOUN
crln-7939	36	6	(	(	PUNCT
crln-7939	36	7	iasb	iasb	PROPN
crln-7939	36	8	)	)	PUNCT
crln-7939	36	9	.	.	PUNCT
crln-7939	37	1	iasb	iasb	PROPN
crln-7939	37	2	,	,	PUNCT
crln-7939	37	3	founded	found	VERB
crln-7939	37	4	in	in	ADP
crln-7939	37	5	april	april	PROPN
crln-7939	37	6	2001	2001	NUM
crln-7939	37	7	by	by	ADP
crln-7939	37	8	the	the	DET
crln-7939	37	9	international	international	ADJ
crln-7939	37	10	accounting	accounting	NOUN
crln-7939	37	11	standards	standards	PROPN
crln-7939	37	12	committee	committee	PROPN
crln-7939	37	13	foundation	foundation	PROPN
crln-7939	37	14	(	(	PUNCT
crln-7939	37	15	iascf	iascf	PROPN
crln-7939	37	16	)	)	PUNCT
crln-7939	37	17	,	,	PUNCT
crln-7939	37	18	develops	develop	VERB
crln-7939	37	19	and	and	CCONJ
crln-7939	37	20	sets	set	VERB
crln-7939	37	21	global	global	ADJ
crln-7939	37	22	accounting	accounting	NOUN
crln-7939	37	23	standards	standard	NOUN
crln-7939	37	24	known	know	VERB
crln-7939	37	25	as	as	ADP
crln-7939	37	26	international	international	ADJ
crln-7939	37	27	financial	financial	ADJ
crln-7939	37	28	reporting	reporting	NOUN
crln-7939	37	29	standards	standard	NOUN
crln-7939	37	30	(	(	PUNCT
crln-7939	37	31	ifrs	ifrs	NOUN
crln-7939	37	32	)	)	PUNCT
crln-7939	37	33	.	.	PUNCT
crln-7939	38	1	final	final	ADJ
crln-7939	38	2	published	publish	VERB
crln-7939	38	3	standards	standard	NOUN
crln-7939	38	4	consist	consist	VERB
crln-7939	38	5	of	of	ADP
crln-7939	38	6	both	both	DET
crln-7939	38	7	international	international	ADJ
crln-7939	38	8	financial	financial	ADJ
crln-7939	38	9	reporting	reporting	NOUN
crln-7939	38	10	stan­	stan­	NOUN
crln-7939	38	11	dards	dard	NOUN
crln-7939	38	12	and	and	CCONJ
crln-7939	38	13	standards	standard	NOUN
crln-7939	38	14	issued	issue	VERB
crln-7939	38	15	by	by	ADP
crln-7939	38	16	the	the	DET
crln-7939	38	17	board	board	NOUN
crln-7939	38	18	of	of	ADP
crln-7939	38	19	international	international	ADJ
crln-7939	38	20	accounting	accounting	NOUN
crln-7939	38	21	standards	standard	NOUN
crln-7939	38	22	com­	com­	PROPN
crln-7939	38	23	mittee	mittee	PROPN
crln-7939	38	24	(	(	PUNCT
crln-7939	38	25	iasc	iasc	PROPN
crln-7939	38	26	)	)	PUNCT
crln-7939	38	27	and	and	CCONJ
crln-7939	38	28	known	know	VERB
crln-7939	38	29	as	as	ADP
crln-7939	38	30	international	international	ADJ
crln-7939	38	31	accounting	accounting	NOUN
crln-7939	38	32	standards	standard	NOUN
crln-7939	38	33	.	.	PUNCT
crln-7939	39	1	the	the	DET
crln-7939	39	2	norwalk	norwalk	NOUN
crln-7939	39	3	agree­	agree­	VERB
crln-7939	39	4	ment	ment	NOUN
crln-7939	39	5	between	between	ADP
crln-7939	39	6	the	the	DET
crln-7939	39	7	fasb	fasb	NOUN
crln-7939	39	8	and	and	CCONJ
crln-7939	39	9	iasb	iasb	NOUN
crln-7939	39	10	commits	commit	NOUN
crln-7939	39	11	to	to	ADP
crln-7939	39	12	the	the	DET
crln-7939	39	13	development	development	NOUN
crln-7939	39	14	of	of	ADP
crln-7939	39	15	compatible	compatible	ADJ
crln-7939	39	16	account­	account­	NOUN
crln-7939	39	17	ing	ing	ADJ
crln-7939	39	18	standards	standard	NOUN
crln-7939	39	19	that	that	PRON
crln-7939	39	20	can	can	AUX
crln-7939	39	21	be	be	AUX
crln-7939	39	22	used	use	VERB
crln-7939	39	23	for	for	ADP
crln-7939	39	24	domestic	domestic	ADJ
crln-7939	39	25	and	and	CCONJ
crln-7939	39	26	cross­border	cross­border	ADJ
crln-7939	39	27	financial	financial	ADJ
crln-7939	39	28	reporting	reporting	NOUN
crln-7939	39	29	.	.	PUNCT
crln-7939	40	1	print	print	NOUN
crln-7939	40	2	copies	copy	NOUN
crln-7939	40	3	of	of	ADP
crln-7939	40	4	international	international	ADJ
crln-7939	40	5	financial	financial	ADJ
crln-7939	40	6	reporting	reporting	NOUN
crln-7939	40	7	standards	standard	NOUN
crln-7939	40	8	and/or	and/or	CCONJ
crln-7939	40	9	an	an	DET
crln-7939	40	10	online	online	ADJ
crln-7939	40	11	subscription	subscription	NOUN
crln-7939	40	12	to	to	ADP
crln-7939	40	13	eifrs	eifrs	NOUN
crln-7939	40	14	can	can	AUX
crln-7939	40	15	be	be	AUX
crln-7939	40	16	purchased	purchase	VERB
crln-7939	40	17	on	on	ADP
crln-7939	40	18	the	the	DET
crln-7939	40	19	iasb	iasb	ADJ
crln-7939	40	20	web	web	NOUN
crln-7939	40	21	site	site	NOUN
crln-7939	40	22	.	.	PUNCT
crln-7939	41	1	access	access	NOUN
crln-7939	41	2	:	:	PUNCT
crln-7939	41	3	http://www.iasb.org/.	http://www.iasb.org/.	NOUN
crln-7939	41	4	enforcement	enforcement	NOUN
crln-7939	41	5	and	and	CCONJ
crln-7939	41	6	regulatory	regulatory	ADJ
crln-7939	41	7	bodies	body	NOUN
crln-7939	41	8	•	•	ADP
crln-7939	41	9	the	the	DET
crln-7939	41	10	public	public	ADJ
crln-7939	41	11	company	company	NOUN
crln-7939	41	12	accounting	accounting	NOUN
crln-7939	41	13	oversight	oversight	NOUN
crln-7939	41	14	board	board	NOUN
crln-7939	41	15	(	(	PUNCT
crln-7939	41	16	pcaob	pcaob	PROPN
crln-7939	41	17	)	)	PUNCT
crln-7939	41	18	.	.	PUNCT
crln-7939	42	1	pcaob	pcaob	NOUN
crln-7939	42	2	is	be	AUX
crln-7939	42	3	a	a	DET
crln-7939	42	4	private	private	ADJ
crln-7939	42	5	sector	sector	NOUN
crln-7939	42	6	,	,	PUNCT
crln-7939	42	7	nonprofit	nonprofit	ADJ
crln-7939	42	8	corporation	corporation	NOUN
crln-7939	42	9	created	create	VERB
crln-7939	42	10	by	by	ADP
crln-7939	42	11	the	the	DET
crln-7939	42	12	sarbanes­oxley	sarbanes­oxley	ADJ
crln-7939	42	13	act	act	NOUN
crln-7939	42	14	of	of	ADP
crln-7939	42	15	2002	2002	NUM
crln-7939	42	16	to	to	PART
crln-7939	42	17	oversee	oversee	VERB
crln-7939	42	18	auditors	auditor	NOUN
crln-7939	42	19	of	of	ADP
crln-7939	42	20	public	public	ADJ
crln-7939	42	21	companies	company	NOUN
crln-7939	42	22	.	.	PUNCT
crln-7939	43	1	a	a	DET
crln-7939	43	2	standard	standard	ADJ
crln-7939	43	3	advisory	advisory	ADJ
crln-7939	43	4	group	group	NOUN
crln-7939	43	5	advises	advise	VERB
crln-7939	43	6	the	the	DET
crln-7939	43	7	board	board	NOUN
crln-7939	43	8	on	on	ADP
crln-7939	43	9	the	the	DET
crln-7939	43	10	establishment	establishment	NOUN
crln-7939	43	11	of	of	ADP
crln-7939	43	12	auditing	auditing	NOUN
crln-7939	43	13	and	and	CCONJ
crln-7939	43	14	related	related	ADJ
crln-7939	43	15	pro­	pro­	NOUN
crln-7939	43	16	fessional	fessional	ADJ
crln-7939	43	17	standards	standard	NOUN
crln-7939	43	18	,	,	PUNCT
crln-7939	43	19	and	and	CCONJ
crln-7939	43	20	proposed	propose	VERB
crln-7939	43	21	standards	standard	NOUN
crln-7939	43	22	are	be	AUX
crln-7939	43	23	ordinarily	ordinarily	ADV
crln-7939	43	24	published	publish	VERB
crln-7939	43	25	for	for	ADP
crln-7939	43	26	public	public	ADJ
crln-7939	43	27	comment	comment	NOUN
crln-7939	43	28	.	.	PUNCT
crln-7939	44	1	after	after	SCONJ
crln-7939	44	2	comments	comment	NOUN
crln-7939	44	3	have	have	AUX
crln-7939	44	4	been	be	AUX
crln-7939	44	5	received	receive	VERB
crln-7939	44	6	and	and	CCONJ
crln-7939	44	7	considered	consider	VERB
crln-7939	44	8	,	,	PUNCT
crln-7939	44	9	the	the	DET
crln-7939	44	10	board	board	NOUN
crln-7939	44	11	adopts	adopt	VERB
crln-7939	44	12	a	a	DET
crln-7939	44	13	fi	fi	NOUN
crln-7939	44	14	nal	nal	ADJ
crln-7939	44	15	standard	standard	NOUN
crln-7939	44	16	that	that	PRON
crln-7939	44	17	must	must	AUX
crln-7939	44	18	be	be	AUX
crln-7939	44	19	approved	approve	VERB
crln-7939	44	20	by	by	ADP
crln-7939	44	21	the	the	DET
crln-7939	44	22	securities	securities	PROPN
crln-7939	44	23	and	and	CCONJ
crln-7939	44	24	exchange	exchange	PROPN
crln-7939	44	25	commission	commission	PROPN
crln-7939	44	26	.	.	PUNCT
crln-7939	45	1	the	the	DET
crln-7939	45	2	full	full	ADJ
crln-7939	45	3	text	text	NOUN
crln-7939	45	4	of	of	ADP
crln-7939	45	5	audit­	audit­	PRON
crln-7939	45	6	ing	ing	ADJ
crln-7939	45	7	standards	standard	NOUN
crln-7939	45	8	,	,	PUNCT
crln-7939	45	9	interim	interim	ADJ
crln-7939	45	10	standards	standard	NOUN
crln-7939	45	11	,	,	PUNCT
crln-7939	45	12	and	and	CCONJ
crln-7939	45	13	rules	rule	NOUN
crln-7939	45	14	are	be	AUX
crln-7939	45	15	available	available	ADJ
crln-7939	45	16	under	under	ADP
crln-7939	45	17	the	the	DET
crln-7939	45	18	red	red	ADJ
crln-7939	45	19	standards	standard	NOUN
crln-7939	45	20	tab	tab	NOUN
crln-7939	45	21	located	locate	VERB
crln-7939	45	22	on	on	ADP
crln-7939	45	23	the	the	DET
crln-7939	45	24	banner	banner	NOUN
crln-7939	45	25	at	at	ADP
crln-7939	45	26	the	the	DET
crln-7939	45	27	top	top	NOUN
crln-7939	45	28	of	of	ADP
crln-7939	45	29	the	the	DET
crln-7939	45	30	web	web	NOUN
crln-7939	45	31	site	site	NOUN
crln-7939	45	32	.	.	PUNCT
crln-7939	46	1	access	access	NOUN
crln-7939	46	2	:	:	PUNCT
crln-7939	46	3	http://www.pcaob.org/.	http://www.pcaob.org/.	PROPN
crln-7939	46	4	february	february	PROPN
crln-7939	46	5	2008	2008	NUM
crln-7939	46	6	97	97	NUM
crln-7939	46	7	c&rl	c&rl	PROPN
crln-7939	46	8	news	news	NOUN
crln-7939	46	9	http	http	NOUN
crln-7939	46	10	:	:	PUNCT
crln-7939	46	11	http://www.pcaob.org	http://www.pcaob.org	X
crln-7939	46	12	http	http	ADJ
crln-7939	46	13	:	:	PUNCT
crln-7939	46	14	http://www.iasb.org	http://www.iasb.org	X
crln-7939	46	15	http	http	ADJ
crln-7939	46	16	:	:	PUNCT
crln-7939	47	1	http://www.gasb.org	http://www.gasb.org	PROPN
crln-7939	47	2	http	http	NOUN
crln-7939	47	3	:	:	PUNCT
crln-7939	47	4	http://www.fasb.org	http://www.fasb.org	PROPN
crln-7939	47	5	•	•	NUM
crln-7939	47	6	u.s	u.s	PROPN
crln-7939	47	7	.	.	PROPN
crln-7939	47	8	securities	securities	PROPN
crln-7939	47	9	and	and	CCONJ
crln-7939	47	10	exchange	exchange	NOUN
crln-7939	47	11	com­	com­	NOUN
crln-7939	47	12	mission	mission	NOUN
crln-7939	47	13	(	(	PUNCT
crln-7939	47	14	sec	sec	PROPN
crln-7939	47	15	)	)	PUNCT
crln-7939	47	16	.	.	PUNCT
crln-7939	48	1	most	most	ADJ
crln-7939	48	2	investors	investor	NOUN
crln-7939	48	3	know	know	VERB
crln-7939	48	4	the	the	DET
crln-7939	48	5	sec	sec	PROPN
crln-7939	48	6	site	site	NOUN
crln-7939	48	7	as	as	ADP
crln-7939	48	8	the	the	DET
crln-7939	48	9	place	place	NOUN
crln-7939	48	10	to	to	PART
crln-7939	48	11	go	go	VERB
crln-7939	48	12	to	to	PART
crln-7939	48	13	obtain	obtain	VERB
crln-7939	48	14	required	require	VERB
crln-7939	48	15	fi	fi	NOUN
crln-7939	48	16	nancial	nancial	ADJ
crln-7939	48	17	filings	filing	NOUN
crln-7939	48	18	on	on	ADP
crln-7939	48	19	public	public	ADJ
crln-7939	48	20	companies	company	NOUN
crln-7939	48	21	.	.	PUNCT
crln-7939	49	1	additional	additional	ADJ
crln-7939	49	2	in­	in­	ADJ
crln-7939	49	3	formation	formation	NOUN
crln-7939	49	4	relevant	relevant	ADJ
crln-7939	49	5	to	to	ADP
crln-7939	49	6	accountants	accountant	NOUN
crln-7939	49	7	is	be	AUX
crln-7939	49	8	located	locate	VERB
crln-7939	49	9	under	under	ADP
crln-7939	49	10	the	the	DET
crln-7939	49	11	information	information	NOUN
crln-7939	49	12	for	for	ADP
crln-7939	49	13	box	box	NOUN
crln-7939	49	14	located	locate	VERB
crln-7939	49	15	in	in	ADP
crln-7939	49	16	the	the	DET
crln-7939	49	17	upper	upper	ADJ
crln-7939	49	18	righthand	righthand	NOUN
crln-7939	49	19	section	section	NOUN
crln-7939	49	20	of	of	ADP
crln-7939	49	21	the	the	DET
crln-7939	49	22	homep­	homep­	NUM
crln-7939	49	23	age	age	NOUN
crln-7939	49	24	.	.	PUNCT
crln-7939	50	1	click	click	VERB
crln-7939	50	2	on	on	ADP
crln-7939	50	3	the	the	DET
crln-7939	50	4	accountants	accountant	NOUN
crln-7939	50	5	option	option	NOUN
crln-7939	50	6	in	in	ADP
crln-7939	50	7	the	the	DET
crln-7939	50	8	box	box	NOUN
crln-7939	50	9	to	to	PART
crln-7939	50	10	access	access	VERB
crln-7939	50	11	a	a	DET
crln-7939	50	12	left	left	ADJ
crln-7939	50	13	bar	bar	NOUN
crln-7939	50	14	menu	menu	NOUN
crln-7939	50	15	with	with	ADP
crln-7939	50	16	a	a	DET
crln-7939	50	17	link	link	NOUN
crln-7939	50	18	to	to	ADP
crln-7939	50	19	enforcement	enforcement	NOUN
crln-7939	50	20	,	,	PUNCT
crln-7939	50	21	which	which	PRON
crln-7939	50	22	posts	post	VERB
crln-7939	50	23	the	the	DET
crln-7939	50	24	division	division	NOUN
crln-7939	50	25	of	of	ADP
crln-7939	50	26	enforcement	enforcement	NOUN
crln-7939	50	27	’s	’s	PART
crln-7939	50	28	selected	select	VERB
crln-7939	50	29	accounting	accounting	NOUN
crln-7939	50	30	and	and	CCONJ
crln-7939	50	31	auditing	auditing	NOUN
crln-7939	50	32	enforcement	enforcement	NOUN
crln-7939	50	33	releases	release	NOUN
crln-7939	50	34	.	.	PUNCT
crln-7939	51	1	these	these	DET
crln-7939	51	2	docu­	docu­	ADJ
crln-7939	51	3	ments	ment	NOUN
crln-7939	51	4	provide	provide	VERB
crln-7939	51	5	public	public	ADJ
crln-7939	51	6	access	access	NOUN
crln-7939	51	7	to	to	ADP
crln-7939	51	8	enforcement	enforcement	NOUN
crln-7939	51	9	actions	action	NOUN
crln-7939	51	10	.	.	PUNCT
crln-7939	52	1	the	the	DET
crln-7939	52	2	accounting	accounting	NOUN
crln-7939	52	3	link	link	NOUN
crln-7939	52	4	on	on	ADP
crln-7939	52	5	the	the	DET
crln-7939	52	6	menu	menu	NOUN
crln-7939	52	7	provides	provide	VERB
crln-7939	52	8	access	access	NOUN
crln-7939	52	9	to	to	ADP
crln-7939	52	10	staff	staff	NOUN
crln-7939	52	11	accounting	accounting	NOUN
crln-7939	52	12	bulletins	bulletin	NOUN
crln-7939	52	13	,	,	PUNCT
crln-7939	52	14	which	which	PRON
crln-7939	52	15	explain	explain	VERB
crln-7939	52	16	sec	sec	PROPN
crln-7939	52	17	’s	’s	PART
crln-7939	52	18	views	view	NOUN
crln-7939	52	19	regarding	regard	VERB
crln-7939	52	20	ac­	ac­	ADJ
crln-7939	52	21	counting­related	counting­relate	VERB
crln-7939	52	22	disclosure	disclosure	NOUN
crln-7939	52	23	practices	practice	NOUN
crln-7939	52	24	.	.	PUNCT
crln-7939	53	1	access	access	NOUN
crln-7939	53	2	:	:	PUNCT
crln-7939	53	3	http://www.sec.gov/.	http://www.sec.gov/.	NOUN
crln-7939	53	4	professional	professional	ADJ
crln-7939	53	5	associations	association	NOUN
crln-7939	53	6	•	•	ADP
crln-7939	53	7	american	american	PROPN
crln-7939	53	8	accounting	accounting	PROPN
crln-7939	53	9	association	association	PROPN
crln-7939	53	10	(	(	PUNCT
crln-7939	53	11	aaa	aaa	NOUN
crln-7939	53	12	)	)	PUNCT
crln-7939	53	13	.	.	PUNCT
crln-7939	54	1	aaa	aaa	NOUN
crln-7939	54	2	is	be	AUX
crln-7939	54	3	an	an	DET
crln-7939	54	4	organization	organization	NOUN
crln-7939	54	5	of	of	ADP
crln-7939	54	6	persons	person	NOUN
crln-7939	54	7	interested	interested	ADJ
crln-7939	54	8	in	in	ADP
crln-7939	54	9	accounting	accounting	NOUN
crln-7939	54	10	education	education	NOUN
crln-7939	54	11	and	and	CCONJ
crln-7939	54	12	research	research	NOUN
crln-7939	54	13	.	.	PUNCT
crln-7939	55	1	the	the	DET
crln-7939	55	2	association	association	NOUN
crln-7939	55	3	’s	’s	PART
crln-7939	55	4	mission	mission	NOUN
crln-7939	55	5	is	be	AUX
crln-7939	55	6	to	to	PART
crln-7939	55	7	pro­	pro­	VERB
crln-7939	55	8	mote	mote	VERB
crln-7939	55	9	worldwide	worldwide	ADJ
crln-7939	55	10	excellence	excellence	PROPN
crln-7939	55	11	in	in	ADP
crln-7939	55	12	accounting	accounting	NOUN
crln-7939	55	13	education	education	NOUN
crln-7939	55	14	,	,	PUNCT
crln-7939	55	15	research	research	NOUN
crln-7939	55	16	,	,	PUNCT
crln-7939	55	17	and	and	CCONJ
crln-7939	55	18	practice	practice	NOUN
crln-7939	55	19	.	.	PUNCT
crln-7939	56	1	its	its	PRON
crln-7939	56	2	web	web	NOUN
crln-7939	56	3	site	site	NOUN
crln-7939	56	4	includes	include	VERB
crln-7939	56	5	free	free	ADJ
crln-7939	56	6	access	access	NOUN
crln-7939	56	7	to	to	ADP
crln-7939	56	8	faculty	faculty	NOUN
crln-7939	56	9	development	development	NOUN
crln-7939	56	10	materials	material	NOUN
crln-7939	56	11	,	,	PUNCT
crln-7939	56	12	job	job	NOUN
crln-7939	56	13	posting	post	VERB
crln-7939	56	14	for	for	ADP
crln-7939	56	15	teaching	teach	VERB
crln-7939	56	16	positions	position	NOUN
crln-7939	56	17	in	in	ADP
crln-7939	56	18	accounting	accounting	NOUN
crln-7939	56	19	and	and	CCONJ
crln-7939	56	20	auditing	auditing	NOUN
crln-7939	56	21	,	,	PUNCT
crln-7939	56	22	and	and	CCONJ
crln-7939	56	23	links	link	NOUN
crln-7939	56	24	to	to	ADP
crln-7939	56	25	infor­	infor­	PROPN
crln-7939	56	26	mation	mation	PROPN
crln-7939	56	27	about	about	ADP
crln-7939	56	28	its	its	PRON
crln-7939	56	29	journals	journal	NOUN
crln-7939	56	30	and	and	CCONJ
crln-7939	56	31	newsletters	newsletter	NOUN
crln-7939	56	32	.	.	PUNCT
crln-7939	57	1	the	the	DET
crln-7939	57	2	site	site	NOUN
crln-7939	57	3	also	also	ADV
crln-7939	57	4	includes	include	VERB
crln-7939	57	5	links	link	NOUN
crln-7939	57	6	to	to	ADP
crln-7939	57	7	the	the	DET
crln-7939	57	8	aaa	aaa	NOUN
crln-7939	57	9	’s	’s	PART
crln-7939	57	10	journals	journal	NOUN
crln-7939	57	11	:	:	PUNCT
crln-7939	57	12	the	the	DET
crln-7939	57	13	accounting	accounting	NOUN
crln-7939	57	14	review	review	NOUN
crln-7939	57	15	,	,	PUNCT
crln-7939	57	16	issues	issue	NOUN
crln-7939	57	17	in	in	ADP
crln-7939	57	18	accounting	accounting	NOUN
crln-7939	57	19	education	education	NOUN
crln-7939	57	20	,	,	PUNCT
crln-7939	57	21	and	and	CCONJ
crln-7939	57	22	accounting	accounting	NOUN
crln-7939	57	23	horizons	horizon	NOUN
crln-7939	57	24	.	.	PUNCT
crln-7939	58	1	access	access	NOUN
crln-7939	58	2	:	:	PUNCT
crln-7939	59	1	http://aaahq.org/.	http://aaahq.org/.	PROPN
crln-7939	59	2	•	•	PUNCT
crln-7939	59	3	american	american	PROPN
crln-7939	59	4	institute	institute	PROPN
crln-7939	59	5	of	of	ADP
crln-7939	59	6	certified	certify	VERB
crln-7939	59	7	public	public	ADJ
crln-7939	59	8	accountants	accountant	NOUN
crln-7939	59	9	(	(	PUNCT
crln-7939	59	10	aicpa	aicpa	PROPN
crln-7939	59	11	)	)	PUNCT
crln-7939	59	12	.	.	PUNCT
crln-7939	60	1	with	with	ADP
crln-7939	60	2	some	some	DET
crln-7939	60	3	350,000	350,000	NUM
crln-7939	60	4	members	member	NOUN
crln-7939	60	5	,	,	PUNCT
crln-7939	60	6	aicpa	aicpa	VERB
crln-7939	60	7	is	be	AUX
crln-7939	60	8	the	the	DET
crln-7939	60	9	largest	large	ADJ
crln-7939	60	10	na­	na­	ADJ
crln-7939	60	11	tional	tional	ADJ
crln-7939	60	12	professional	professional	ADJ
crln-7939	60	13	organization	organization	NOUN
crln-7939	60	14	of	of	ADP
crln-7939	60	15	certifi	certifi	PROPN
crln-7939	60	16	ed	ed	PROPN
crln-7939	60	17	public	public	ADJ
crln-7939	60	18	accountants	accountant	NOUN
crln-7939	60	19	.	.	PUNCT
crln-7939	61	1	the	the	DET
crln-7939	61	2	institute	institute	NOUN
crln-7939	61	3	’s	’s	PART
crln-7939	61	4	mission	mission	NOUN
crln-7939	61	5	is	be	AUX
crln-7939	61	6	to	to	PART
crln-7939	61	7	provide	provide	VERB
crln-7939	61	8	leadership	leadership	NOUN
crln-7939	61	9	as	as	ADV
crln-7939	61	10	well	well	ADV
crln-7939	61	11	as	as	ADP
crln-7939	61	12	resources	resource	NOUN
crln-7939	61	13	to	to	ADP
crln-7939	61	14	cpas	cpa	NOUN
crln-7939	61	15	to	to	PART
crln-7939	61	16	ensure	ensure	VERB
crln-7939	61	17	standards	standard	NOUN
crln-7939	61	18	of	of	ADP
crln-7939	61	19	professionalism	professionalism	NOUN
crln-7939	61	20	are	be	AUX
crln-7939	61	21	established	establish	VERB
crln-7939	61	22	and	and	CCONJ
crln-7939	61	23	maintained	maintain	VERB
crln-7939	61	24	.	.	PUNCT
crln-7939	62	1	the	the	DET
crln-7939	62	2	daily	daily	ADJ
crln-7939	62	3	work	work	NOUN
crln-7939	62	4	of	of	ADP
crln-7939	62	5	the	the	DET
crln-7939	62	6	organization	organization	NOUN
crln-7939	62	7	involves	involve	VERB
crln-7939	62	8	helping	help	VERB
crln-7939	62	9	to	to	PART
crln-7939	62	10	set	set	VERB
crln-7939	62	11	standards	standard	NOUN
crln-7939	62	12	for	for	ADP
crln-7939	62	13	cpas	cpa	NOUN
crln-7939	62	14	,	,	PUNCT
crln-7939	62	15	developing	develop	VERB
crln-7939	62	16	and	and	CCONJ
crln-7939	62	17	enforcing	enforce	VERB
crln-7939	62	18	professional	professional	ADJ
crln-7939	62	19	standards	standard	NOUN
crln-7939	62	20	,	,	PUNCT
crln-7939	62	21	and	and	CCONJ
crln-7939	62	22	advo­	advo­	NOUN
crln-7939	62	23	cating	cat	VERB
crln-7939	62	24	for	for	ADP
crln-7939	62	25	members	member	NOUN
crln-7939	62	26	before	before	ADP
crln-7939	62	27	governmental	governmental	ADJ
crln-7939	62	28	and	and	CCONJ
crln-7939	62	29	regulatory	regulatory	ADJ
crln-7939	62	30	bodies	body	NOUN
crln-7939	62	31	.	.	PUNCT
crln-7939	63	1	aicpa	aicpa	VERB
crln-7939	63	2	’s	’s	PART
crln-7939	63	3	involvement	involvement	NOUN
crln-7939	63	4	with	with	ADP
crln-7939	63	5	fasb	fasb	NOUN
crln-7939	63	6	includes	include	VERB
crln-7939	63	7	providing	provide	VERB
crln-7939	63	8	technical	technical	ADJ
crln-7939	63	9	support	support	NOUN
crln-7939	63	10	,	,	PUNCT
crln-7939	63	11	standard­setting	standard­setting	NOUN
crln-7939	63	12	,	,	PUNCT
crln-7939	63	13	and	and	CCONJ
crln-7939	63	14	guidelines	guideline	NOUN
crln-7939	63	15	in	in	ADP
crln-7939	63	16	conjunc­	conjunc­	VERB
crln-7939	63	17	tion	tion	NOUN
crln-7939	63	18	with	with	ADP
crln-7939	63	19	fasb	fasb	NOUN
crln-7939	63	20	’s	’s	PART
crln-7939	63	21	work	work	NOUN
crln-7939	63	22	.	.	PUNCT
crln-7939	64	1	links	link	NOUN
crln-7939	64	2	to	to	ADP
crln-7939	64	3	the	the	DET
crln-7939	64	4	full	full	ADJ
crln-7939	64	5	text	text	NOUN
crln-7939	64	6	of	of	ADP
crln-7939	64	7	authoritative	authoritative	ADJ
crln-7939	64	8	audit	audit	NOUN
crln-7939	64	9	and	and	CCONJ
crln-7939	64	10	attest	attest	NOUN
crln-7939	64	11	standards	standard	NOUN
crln-7939	64	12	are	be	AUX
crln-7939	64	13	located	locate	VERB
crln-7939	64	14	under	under	ADP
crln-7939	64	15	the	the	DET
crln-7939	64	16	professional	professional	ADJ
crln-7939	64	17	resources	resource	NOUN
crln-7939	64	18	tab	tab	NOUN
crln-7939	64	19	on	on	ADP
crln-7939	64	20	the	the	DET
crln-7939	64	21	web	web	NOUN
crln-7939	64	22	site	site	NOUN
crln-7939	64	23	’s	’s	PART
crln-7939	64	24	left	leave	VERB
crln-7939	64	25	bar	bar	NOUN
crln-7939	64	26	menu	menu	NOUN
crln-7939	64	27	;	;	PUNCT
crln-7939	64	28	select	select	ADJ
crln-7939	64	29	ac­	ac­	ADJ
crln-7939	64	30	counting	counting	NOUN
crln-7939	64	31	and	and	CCONJ
crln-7939	64	32	auditing	auditing	NOUN
crln-7939	64	33	and	and	CCONJ
crln-7939	64	34	then	then	ADV
crln-7939	64	35	authoritative	authoritative	ADJ
crln-7939	64	36	standards	standard	NOUN
crln-7939	64	37	.	.	PUNCT
crln-7939	65	1	aicpa	aicpa	PROPN
crln-7939	65	2	also	also	ADV
crln-7939	65	3	publishes	publish	VERB
crln-7939	65	4	and	and	CCONJ
crln-7939	65	5	makes	make	VERB
crln-7939	65	6	available	available	ADJ
crln-7939	65	7	a	a	DET
crln-7939	65	8	link	link	NOUN
crln-7939	65	9	to	to	ADP
crln-7939	65	10	its	its	PRON
crln-7939	65	11	well­known	well­known	ADJ
crln-7939	65	12	journal	journal	NOUN
crln-7939	65	13	of	of	ADP
crln-7939	65	14	accountancy	accountancy	NOUN
crln-7939	65	15	,	,	PUNCT
crln-7939	65	16	a	a	DET
crln-7939	65	17	journal	journal	NOUN
crln-7939	65	18	of	of	ADP
crln-7939	65	19	the	the	DET
crln-7939	65	20	latest	late	ADJ
crln-7939	65	21	news	news	NOUN
crln-7939	65	22	and	and	CCONJ
crln-7939	65	23	developments	development	NOUN
crln-7939	65	24	in	in	ADP
crln-7939	65	25	the	the	DET
crln-7939	65	26	field	field	NOUN
crln-7939	65	27	of	of	ADP
crln-7939	65	28	accounting	accounting	NOUN
crln-7939	65	29	.	.	PUNCT
crln-7939	66	1	access	access	NOUN
crln-7939	66	2	:	:	PUNCT
crln-7939	66	3	http://www.aicpa.org/.	http://www.aicpa.org/.	PROPN
crln-7939	66	4	•	•	NUM
crln-7939	66	5	institute	institute	PROPN
crln-7939	66	6	of	of	ADP
crln-7939	66	7	internal	internal	ADJ
crln-7939	66	8	auditors	auditor	NOUN
crln-7939	66	9	(	(	PUNCT
crln-7939	66	10	iia	iia	NOUN
crln-7939	66	11	)	)	PUNCT
crln-7939	66	12	.	.	PUNCT
crln-7939	67	1	iia	iia	PROPN
crln-7939	67	2	is	be	AUX
crln-7939	67	3	an	an	DET
crln-7939	67	4	international	international	ADJ
crln-7939	67	5	professional	professional	ADJ
crln-7939	67	6	organiza­	organiza­	CCONJ
crln-7939	67	7	tion	tion	NOUN
crln-7939	67	8	of	of	ADP
crln-7939	67	9	130,000	130,000	NUM
crln-7939	67	10	members	member	NOUN
crln-7939	67	11	working	work	VERB
crln-7939	67	12	in	in	ADP
crln-7939	67	13	the	the	DET
crln-7939	67	14	fi	fi	NOUN
crln-7939	67	15	elds	eld	NOUN
crln-7939	67	16	of	of	ADP
crln-7939	67	17	internal	internal	ADJ
crln-7939	67	18	auditing	auditing	NOUN
crln-7939	67	19	and	and	CCONJ
crln-7939	67	20	risk	risk	NOUN
crln-7939	67	21	management	management	NOUN
crln-7939	67	22	.	.	PUNCT
crln-7939	68	1	the	the	DET
crln-7939	68	2	mission	mission	NOUN
crln-7939	68	3	of	of	ADP
crln-7939	68	4	iia	iia	NOUN
crln-7939	68	5	is	be	AUX
crln-7939	68	6	to	to	PART
crln-7939	68	7	provide	provide	VERB
crln-7939	68	8	global	global	ADJ
crln-7939	68	9	leader­	leader­	PROPN
crln-7939	68	10	ship	ship	NOUN
crln-7939	68	11	to	to	ADP
crln-7939	68	12	the	the	DET
crln-7939	68	13	internal	internal	ADJ
crln-7939	68	14	auditing	auditing	NOUN
crln-7939	68	15	profession	profession	NOUN
crln-7939	68	16	by	by	ADP
crln-7939	68	17	its	its	PRON
crln-7939	68	18	work	work	NOUN
crln-7939	68	19	with	with	ADP
crln-7939	68	20	certification	certification	NOUN
crln-7939	68	21	,	,	PUNCT
crln-7939	68	22	education	education	NOUN
crln-7939	68	23	,	,	PUNCT
crln-7939	68	24	research	research	NOUN
crln-7939	68	25	,	,	PUNCT
crln-7939	68	26	and	and	CCONJ
crln-7939	68	27	technological	technological	ADJ
crln-7939	68	28	guidance	guidance	NOUN
crln-7939	68	29	in	in	ADP
crln-7939	68	30	the	the	DET
crln-7939	68	31	profession	profession	NOUN
crln-7939	68	32	.	.	PUNCT
crln-7939	69	1	materials	material	NOUN
crln-7939	69	2	on	on	ADP
crln-7939	69	3	iia	iia	PROPN
crln-7939	69	4	’s	’s	PART
crln-7939	69	5	site	site	NOUN
crln-7939	69	6	include	include	VERB
crln-7939	69	7	information	information	NOUN
crln-7939	69	8	on	on	ADP
crln-7939	69	9	how	how	SCONJ
crln-7939	69	10	to	to	PART
crln-7939	69	11	become	become	AUX
crln-7939	69	12	certified	certify	VERB
crln-7939	69	13	as	as	ADP
crln-7939	69	14	an	an	DET
crln-7939	69	15	internal	internal	ADJ
crln-7939	69	16	audi­	audi­	NOUN
crln-7939	69	17	tor	tor	NOUN
crln-7939	69	18	,	,	PUNCT
crln-7939	69	19	research	research	NOUN
crln-7939	69	20	reports	report	NOUN
crln-7939	69	21	(	(	PUNCT
crln-7939	69	22	some	some	DET
crln-7939	69	23	free	free	ADJ
crln-7939	69	24	online	online	NOUN
crln-7939	69	25	)	)	PUNCT
crln-7939	69	26	,	,	PUNCT
crln-7939	69	27	job	job	NOUN
crln-7939	69	28	postings	posting	NOUN
crln-7939	69	29	,	,	PUNCT
crln-7939	69	30	and	and	CCONJ
crln-7939	69	31	a	a	DET
crln-7939	69	32	link	link	NOUN
crln-7939	69	33	to	to	ADP
crln-7939	69	34	the	the	DET
crln-7939	69	35	site	site	NOUN
crln-7939	69	36	for	for	ADP
crln-7939	69	37	the	the	DET
crln-7939	69	38	internal	internal	ADJ
crln-7939	69	39	auditing	auditing	NOUN
crln-7939	69	40	profession	profession	NOUN
crln-7939	69	41	’s	’s	PART
crln-7939	69	42	leading	lead	VERB
crln-7939	69	43	journal	journal	NOUN
crln-7939	69	44	,	,	PUNCT
crln-7939	69	45	internal	internal	ADJ
crln-7939	69	46	auditor	auditor	NOUN
crln-7939	69	47	.	.	PUNCT
crln-7939	70	1	access	access	NOUN
crln-7939	70	2	:	:	PUNCT
crln-7939	70	3	http://www.theiia.org/.	http://www.theiia.org/.	NOUN
crln-7939	70	4	•	•	PROPN
crln-7939	70	5	institute	institute	PROPN
crln-7939	70	6	of	of	ADP
crln-7939	70	7	management	management	NOUN
crln-7939	70	8	accoun­	accoun­	PROPN
crln-7939	70	9	tants	tant	NOUN
crln-7939	70	10	(	(	PUNCT
crln-7939	70	11	i	i	NOUN
crln-7939	70	12	m	m	VERB
crln-7939	70	13	a	a	PROPN
crln-7939	70	14	)	)	PUNCT
crln-7939	70	15	.	.	PUNCT
crln-7939	71	1	management	management	NOUN
crln-7939	71	2	accountants	accountant	NOUN
crln-7939	71	3	work	work	VERB
crln-7939	71	4	inside	inside	ADP
crln-7939	71	5	organizations	organization	NOUN
crln-7939	71	6	to	to	PART
crln-7939	71	7	ensure	ensure	VERB
crln-7939	71	8	their	their	PRON
crln-7939	71	9	eco­	eco­	ADJ
crln-7939	71	10	nomic	nomic	NOUN
crln-7939	71	11	viability	viability	NOUN
crln-7939	71	12	.	.	PUNCT
crln-7939	72	1	their	their	PRON
crln-7939	72	2	daily	daily	ADJ
crln-7939	72	3	work	work	NOUN
crln-7939	72	4	includes	include	VERB
crln-7939	72	5	tasks	task	NOUN
crln-7939	72	6	such	such	ADJ
crln-7939	72	7	as	as	ADP
crln-7939	72	8	budget­	budget­	PROPN
crln-7939	72	9	ing	ing	PROPN
crln-7939	72	10	,	,	PUNCT
crln-7939	72	11	forecasting	forecasting	NOUN
crln-7939	72	12	,	,	PUNCT
crln-7939	72	13	designing	designing	NOUN
crln-7939	72	14	and	and	CCONJ
crln-7939	72	15	monitoring	monitor	VERB
crln-7939	72	16	busi­	busi­	NOUN
crln-7939	72	17	ness	ness	ADJ
crln-7939	72	18	processes	process	NOUN
crln-7939	72	19	and	and	CCONJ
crln-7939	72	20	internal	internal	ADJ
crln-7939	72	21	con­	con­	PROPN
crln-7939	72	22	trols	trols	PROPN
crln-7939	72	23	,	,	PUNCT
crln-7939	72	24	and	and	CCONJ
crln-7939	72	25	manag­	manag­	VERB
crln-7939	72	26	ing	ing	ADJ
crln-7939	72	27	information	information	NOUN
crln-7939	72	28	.	.	PUNCT
crln-7939	73	1	i	i	PRON
crln-7939	73	2	m	m	VERB
crln-7939	73	3	a	a	PROPN
crln-7939	73	4	is	be	AUX
crln-7939	73	5	a	a	DET
crln-7939	73	6	profes­	profes­	NUM
crln-7939	73	7	sional	sional	ADJ
crln-7939	73	8	association	association	NOUN
crln-7939	73	9	supporting	support	VERB
crln-7939	73	10	and	and	CCONJ
crln-7939	73	11	empower­	empower­	PROPN
crln-7939	73	12	ing	ing	ADJ
crln-7939	73	13	management	management	NOUN
crln-7939	73	14	accountants	accountant	NOUN
crln-7939	73	15	and	and	CCONJ
crln-7939	73	16	fi	fi	ADJ
crln-7939	73	17	nancial	nancial	ADJ
crln-7939	73	18	professionals	professional	NOUN
crln-7939	73	19	.	.	PUNCT
crln-7939	74	1	the	the	DET
crln-7939	74	2	association	association	NOUN
crln-7939	74	3	’s	’s	PART
crln-7939	74	4	web	web	NOUN
crln-7939	74	5	site	site	NOUN
crln-7939	74	6	makes	make	VERB
crln-7939	74	7	available	available	ADJ
crln-7939	74	8	information	information	NOUN
crln-7939	74	9	on	on	ADP
crln-7939	74	10	preparing	prepare	VERB
crln-7939	74	11	for	for	ADP
crln-7939	74	12	and	and	CCONJ
crln-7939	74	13	taking	take	VERB
crln-7939	74	14	the	the	DET
crln-7939	74	15	certifi	certifi	NOUN
crln-7939	74	16	ed	ed	PROPN
crln-7939	74	17	management	management	PROPN
crln-7939	74	18	ac­	ac­	PROPN
crln-7939	74	19	countant	countant	NOUN
crln-7939	74	20	and	and	CCONJ
crln-7939	74	21	the	the	DET
crln-7939	74	22	certified	certified	ADJ
crln-7939	74	23	financial	financial	ADJ
crln-7939	74	24	manager	manager	NOUN
crln-7939	74	25	exams	exam	NOUN
crln-7939	74	26	.	.	PUNCT
crln-7939	75	1	the	the	DET
crln-7939	75	2	site	site	NOUN
crln-7939	75	3	also	also	ADV
crln-7939	75	4	includes	include	VERB
crln-7939	75	5	a	a	DET
crln-7939	75	6	research	research	NOUN
crln-7939	75	7	c&rl	c&rl	PROPN
crln-7939	75	8	news	news	PROPN
crln-7939	75	9	february	february	PROPN
crln-7939	75	10	2008	2008	NUM
crln-7939	75	11	98	98	NUM
crln-7939	75	12	http	http	ADJ
crln-7939	75	13	:	:	PUNCT
crln-7939	75	14	http://www.theiia.org	http://www.theiia.org	X
crln-7939	75	15	http	http	NOUN
crln-7939	75	16	:	:	PUNCT
crln-7939	75	17	http://www.aicpa.org	http://www.aicpa.org	X
crln-7939	75	18	http	http	ADJ
crln-7939	75	19	:	:	PUNCT
crln-7939	75	20	http://aaahq.org	http://aaahq.org	PROPN
crln-7939	75	21	http	http	ADJ
crln-7939	75	22	:	:	PUNCT
crln-7939	75	23	http://www.sec.gov	http://www.sec.gov	NOUN
crln-7939	75	24	center	center	NOUN
crln-7939	75	25	for	for	ADP
crln-7939	75	26	excellence	excellence	NOUN
crln-7939	75	27	that	that	PRON
crln-7939	75	28	establishes	establish	VERB
crln-7939	75	29	and	and	CCONJ
crln-7939	75	30	promotes	promote	VERB
crln-7939	75	31	best	good	ADJ
crln-7939	75	32	practices	practice	NOUN
crln-7939	75	33	and	and	CCONJ
crln-7939	75	34	an	an	DET
crln-7939	75	35	ethics	ethic	NOUN
crln-7939	75	36	center	center	NOUN
crln-7939	75	37	that	that	PRON
crln-7939	75	38	links	link	VERB
crln-7939	75	39	to	to	ADP
crln-7939	75	40	i	i	PRON
crln-7939	75	41	m	m	PROPN
crln-7939	75	42	a	a	PROPN
crln-7939	75	43	’s	’s	ADJ
crln-7939	75	44	statement	statement	NOUN
crln-7939	75	45	of	of	ADP
crln-7939	75	46	professional	professional	ADJ
crln-7939	75	47	practice	practice	NOUN
crln-7939	75	48	.	.	PUNCT
crln-7939	76	1	there	there	PRON
crln-7939	76	2	is	be	VERB
crln-7939	76	3	also	also	ADV
crln-7939	76	4	a	a	DET
crln-7939	76	5	link	link	NOUN
crln-7939	76	6	to	to	ADP
crln-7939	76	7	i	i	PRON
crln-7939	76	8	m	m	PROPN
crln-7939	76	9	a	a	PROPN
crln-7939	76	10	’s	’s	PART
crln-7939	76	11	fl	fl	PRON
crln-7939	76	12	ag­	ag­	NOUN
crln-7939	76	13	ship	ship	NOUN
crln-7939	76	14	journal	journal	NOUN
crln-7939	76	15	strategic	strategic	ADJ
crln-7939	76	16	finance	finance	NOUN
crln-7939	76	17	,	,	PUNCT
crln-7939	76	18	reporting	report	VERB
crln-7939	76	19	on	on	ADP
crln-7939	76	20	practices	practice	NOUN
crln-7939	76	21	and	and	CCONJ
crln-7939	76	22	trends	trend	NOUN
crln-7939	76	23	in	in	ADP
crln-7939	76	24	fi	fi	NOUN
crln-7939	76	25	nance	nance	NOUN
crln-7939	76	26	,	,	PUNCT
crln-7939	76	27	account­	account­	PROPN
crln-7939	76	28	ing	ing	NOUN
crln-7939	76	29	,	,	PUNCT
crln-7939	76	30	and	and	CCONJ
crln-7939	76	31	information	information	NOUN
crln-7939	76	32	management	management	NOUN
crln-7939	76	33	.	.	PUNCT
crln-7939	77	1	access	access	NOUN
crln-7939	77	2	:	:	PUNCT
crln-7939	77	3	http://www.imanet.org/.	http://www.imanet.org/.	ADJ
crln-7939	77	4	•	•	ADJ
crln-7939	77	5	international	international	PROPN
crln-7939	77	6	federation	federation	PROPN
crln-7939	77	7	of	of	ADP
crln-7939	77	8	accoun­	accoun­	PROPN
crln-7939	77	9	tants	tant	NOUN
crln-7939	77	10	(	(	PUNCT
crln-7939	77	11	ifac	ifac	NOUN
crln-7939	77	12	)	)	PUNCT
crln-7939	77	13	.	.	PUNCT
crln-7939	78	1	this	this	DET
crln-7939	78	2	global	global	ADJ
crln-7939	78	3	organization	organization	NOUN
crln-7939	78	4	for	for	ADP
crln-7939	78	5	the	the	DET
crln-7939	78	6	accountancy	accountancy	NOUN
crln-7939	78	7	profession	profession	NOUN
crln-7939	78	8	represents	represent	VERB
crln-7939	78	9	2.5	2.5	NUM
crln-7939	78	10	million	million	NUM
crln-7939	78	11	accountants	accountant	NOUN
crln-7939	78	12	and	and	CCONJ
crln-7939	78	13	works	work	VERB
crln-7939	78	14	with	with	ADP
crln-7939	78	15	158	158	NUM
crln-7939	78	16	member	member	NOUN
crln-7939	78	17	organizations	organization	NOUN
crln-7939	78	18	in	in	ADP
crln-7939	78	19	123	123	NUM
crln-7939	78	20	countries	country	NOUN
crln-7939	78	21	.	.	PUNCT
crln-7939	79	1	ifac	ifac	NOUN
crln-7939	79	2	includes	include	VERB
crln-7939	79	3	and	and	CCONJ
crln-7939	79	4	uses	use	VERB
crln-7939	79	5	standard	standard	ADJ
crln-7939	79	6	setting	set	VERB
crln-7939	79	7	boards	board	NOUN
crln-7939	79	8	to	to	PART
crln-7939	79	9	develop	develop	VERB
crln-7939	79	10	international	international	ADJ
crln-7939	79	11	standards	standard	NOUN
crln-7939	79	12	on	on	ADP
crln-7939	79	13	ethics	ethic	NOUN
crln-7939	79	14	,	,	PUNCT
crln-7939	79	15	auditing	auditing	NOUN
crln-7939	79	16	and	and	CCONJ
crln-7939	79	17	assurance	assurance	NOUN
crln-7939	79	18	,	,	PUNCT
crln-7939	79	19	education	education	NOUN
crln-7939	79	20	,	,	PUNCT
crln-7939	79	21	and	and	CCONJ
crln-7939	79	22	public	public	ADJ
crln-7939	79	23	sector	sector	NOUN
crln-7939	79	24	accounting	accounting	NOUN
crln-7939	79	25	standards	standard	NOUN
crln-7939	79	26	.	.	PUNCT
crln-7939	80	1	ifac	ifac	NOUN
crln-7939	80	2	also	also	ADV
crln-7939	80	3	issues	issue	VERB
crln-7939	80	4	policy	policy	NOUN
crln-7939	80	5	positions	position	NOUN
crln-7939	80	6	on	on	ADP
crln-7939	80	7	topics	topic	NOUN
crln-7939	80	8	of	of	ADP
crln-7939	80	9	public	public	ADJ
crln-7939	80	10	interest	interest	NOUN
crln-7939	80	11	.	.	PUNCT
crln-7939	81	1	its	its	PRON
crln-7939	81	2	vari­	vari­	PROPN
crln-7939	81	3	ous	ous	ADJ
crln-7939	81	4	committees	committee	NOUN
crln-7939	81	5	post	post	VERB
crln-7939	81	6	exposure	exposure	NOUN
crln-7939	81	7	drafts	draft	NOUN
crln-7939	81	8	on	on	ADP
crln-7939	81	9	the	the	DET
crln-7939	81	10	web	web	NOUN
crln-7939	81	11	site	site	NOUN
crln-7939	81	12	for	for	ADP
crln-7939	81	13	comment	comment	NOUN
crln-7939	81	14	,	,	PUNCT
crln-7939	81	15	and	and	CCONJ
crln-7939	81	16	final	final	ADJ
crln-7939	81	17	copies	copy	NOUN
crln-7939	81	18	of	of	ADP
crln-7939	81	19	stan­	stan­	PROPN
crln-7939	81	20	dards	dard	NOUN
crln-7939	81	21	can	can	AUX
crln-7939	81	22	be	be	AUX
crln-7939	81	23	purchased	purchase	VERB
crln-7939	81	24	under	under	ADP
crln-7939	81	25	the	the	DET
crln-7939	81	26	bookstore	bookstore	NOUN
crln-7939	81	27	link	link	NOUN
crln-7939	81	28	.	.	PUNCT
crln-7939	82	1	the	the	DET
crln-7939	82	2	articles	article	NOUN
crln-7939	82	3	&	&	CCONJ
crln-7939	82	4	speeches	speech	NOUN
crln-7939	82	5	link	link	VERB
crln-7939	82	6	provides	provide	VERB
crln-7939	82	7	free	free	ADJ
crln-7939	82	8	access	access	NOUN
crln-7939	82	9	to	to	ADP
crln-7939	82	10	the	the	DET
crln-7939	82	11	full	full	ADJ
crln-7939	82	12	text	text	NOUN
crln-7939	82	13	of	of	ADP
crln-7939	82	14	articles	article	NOUN
crln-7939	82	15	published	publish	VERB
crln-7939	82	16	by	by	ADP
crln-7939	82	17	ifac	ifac	NOUN
crln-7939	82	18	’s	’s	PART
crln-7939	82	19	leadership	leadership	NOUN
crln-7939	82	20	and	and	CCONJ
crln-7939	82	21	other	other	ADJ
crln-7939	82	22	accounting	accounting	NOUN
crln-7939	82	23	profes­	profes­	NOUN
crln-7939	82	24	sionals	sional	NOUN
crln-7939	82	25	.	.	PUNCT
crln-7939	83	1	access	access	NOUN
crln-7939	83	2	:	:	PUNCT
crln-7939	84	1	http://www.ifac.org/.	http://www.ifac.org/.	NOUN
crln-7939	84	2	licensing	licensing	NOUN
crln-7939	84	3	board	board	NOUN
crln-7939	84	4	•	•	ADP
crln-7939	84	5	the	the	DET
crln-7939	84	6	national	national	PROPN
crln-7939	84	7	association	association	PROPN
crln-7939	84	8	of	of	ADP
crln-7939	84	9	state	state	NOUN
crln-7939	84	10	boards	board	NOUN
crln-7939	84	11	of	of	ADP
crln-7939	84	12	accountancy	accountancy	NOUN
crln-7939	84	13	(	(	PUNCT
crln-7939	84	14	nasba	nasba	NOUN
crln-7939	84	15	)	)	PUNCT
crln-7939	84	16	.	.	PUNCT
crln-7939	85	1	licens­	licens­	VERB
crln-7939	85	2	ing	ing	ADJ
crln-7939	85	3	and	and	CCONJ
crln-7939	85	4	continuing	continue	VERB
crln-7939	85	5	education	education	NOUN
crln-7939	85	6	requirements	requirement	NOUN
crln-7939	85	7	for	for	ADP
crln-7939	85	8	accountants	accountant	NOUN
crln-7939	85	9	are	be	AUX
crln-7939	85	10	set	set	VERB
crln-7939	85	11	by	by	ADP
crln-7939	85	12	55	55	NUM
crln-7939	85	13	individual	individual	ADJ
crln-7939	85	14	state	state	NOUN
crln-7939	85	15	boards	board	NOUN
crln-7939	85	16	of	of	ADP
crln-7939	85	17	accountancy	accountancy	NOUN
crln-7939	85	18	(	(	PUNCT
crln-7939	85	19	including	include	VERB
crln-7939	85	20	the	the	DET
crln-7939	85	21	com­	com­	NOUN
crln-7939	85	22	monwealth	monwealth	PROPN
crln-7939	85	23	of	of	ADP
crln-7939	85	24	northern	northern	PROPN
crln-7939	85	25	mariana	mariana	PROPN
crln-7939	85	26	islands	islands	PROPN
crln-7939	85	27	,	,	PUNCT
crln-7939	85	28	guam	guam	PROPN
crln-7939	85	29	,	,	PUNCT
crln-7939	85	30	puerto	puerto	PROPN
crln-7939	85	31	rico	rico	PROPN
crln-7939	85	32	,	,	PUNCT
crln-7939	85	33	the	the	DET
crln-7939	85	34	virgin	virgin	PROPN
crln-7939	85	35	islands	islands	PROPN
crln-7939	85	36	,	,	PUNCT
crln-7939	85	37	and	and	CCONJ
crln-7939	85	38	washington	washington	PROPN
crln-7939	85	39	,	,	PUNCT
crln-7939	85	40	d.c	d.c	PROPN
crln-7939	85	41	.	.	PUNCT
crln-7939	85	42	)	)	PUNCT
crln-7939	85	43	.	.	PUNCT
crln-7939	86	1	nasba	nasba	PROPN
crln-7939	86	2	serves	serve	VERB
crln-7939	86	3	as	as	ADP
crln-7939	86	4	a	a	DET
crln-7939	86	5	forum	forum	NOUN
crln-7939	86	6	for	for	ADP
crln-7939	86	7	these	these	DET
crln-7939	86	8	boards	board	NOUN
crln-7939	86	9	and	and	CCONJ
crln-7939	86	10	seeks	seek	VERB
crln-7939	86	11	to	to	PART
crln-7939	86	12	improve	improve	VERB
crln-7939	86	13	their	their	PRON
crln-7939	86	14	effectiveness	effectiveness	NOUN
crln-7939	86	15	.	.	PUNCT
crln-7939	87	1	materials	material	NOUN
crln-7939	87	2	on	on	ADP
crln-7939	87	3	the	the	DET
crln-7939	87	4	site	site	NOUN
crln-7939	87	5	include	include	VERB
crln-7939	87	6	a	a	DET
crln-7939	87	7	state	state	NOUN
crln-7939	87	8	board	board	NOUN
crln-7939	87	9	of	of	ADP
crln-7939	87	10	accountancy	accountancy	NOUN
crln-7939	87	11	listing	listing	NOUN
crln-7939	87	12	,	,	PUNCT
crln-7939	87	13	an	an	DET
crln-7939	87	14	accountancy	accountancy	NOUN
crln-7939	87	15	licensing	licensing	NOUN
crln-7939	87	16	library	library	NOUN
crln-7939	87	17	,	,	PUNCT
crln-7939	87	18	which	which	PRON
crln-7939	87	19	,	,	PUNCT
crln-7939	87	20	for	for	ADP
crln-7939	87	21	a	a	DET
crln-7939	87	22	minimal	minimal	ADJ
crln-7939	87	23	fee	fee	NOUN
crln-7939	87	24	of	of	ADP
crln-7939	87	25	$	$	SYM
crln-7939	87	26	35	35	NUM
crln-7939	87	27	for	for	ADP
crln-7939	87	28	three	three	NUM
crln-7939	87	29	months	month	NOUN
crln-7939	87	30	of	of	ADP
crln-7939	87	31	ac­	ac­	PROPN
crln-7939	87	32	cess	cess	NOUN
crln-7939	87	33	,	,	PUNCT
crln-7939	87	34	permits	permit	VERB
crln-7939	87	35	users	user	NOUN
crln-7939	87	36	to	to	PART
crln-7939	87	37	view	view	VERB
crln-7939	87	38	the	the	DET
crln-7939	87	39	requirements	requirement	NOUN
crln-7939	87	40	and	and	CCONJ
crln-7939	87	41	procedures	procedure	NOUN
crln-7939	87	42	for	for	ADP
crln-7939	87	43	their	their	PRON
crln-7939	87	44	state	state	NOUN
crln-7939	87	45	’s	’s	PART
crln-7939	87	46	license(s	license(s	PROPN
crln-7939	87	47	)	)	PUNCT
crln-7939	87	48	,	,	PUNCT
crln-7939	87	49	and	and	CCONJ
crln-7939	87	50	information	information	NOUN
crln-7939	87	51	on	on	ADP
crln-7939	87	52	state	state	NOUN
crln-7939	87	53	procedures	procedure	NOUN
crln-7939	87	54	and	and	CCONJ
crln-7939	87	55	requirements	requirement	NOUN
crln-7939	87	56	for	for	ADP
crln-7939	87	57	taking	take	VERB
crln-7939	87	58	the	the	DET
crln-7939	87	59	cpa	cpa	NOUN
crln-7939	87	60	exam	exam	NOUN
crln-7939	87	61	and	and	CCONJ
crln-7939	87	62	the	the	DET
crln-7939	87	63	iqex	iqex	NOUN
crln-7939	87	64	exam	exam	NOUN
crln-7939	87	65	(	(	PUNCT
crln-7939	87	66	an	an	DET
crln-7939	87	67	exam	exam	NOUN
crln-7939	87	68	for	for	ADP
crln-7939	87	69	internationally	internationally	ADV
crln-7939	87	70	trained	train	VERB
crln-7939	87	71	accountants	accountant	NOUN
crln-7939	87	72	seeking	seek	VERB
crln-7939	87	73	a	a	DET
crln-7939	87	74	reciprocal	reciprocal	ADJ
crln-7939	87	75	cpa	cpa	NOUN
crln-7939	87	76	designation	designation	NOUN
crln-7939	87	77	in	in	ADP
crln-7939	87	78	the	the	DET
crln-7939	87	79	united	united	PROPN
crln-7939	87	80	states	states	PROPN
crln-7939	87	81	)	)	PUNCT
crln-7939	87	82	.	.	PUNCT
crln-7939	88	1	the	the	DET
crln-7939	88	2	site	site	NOUN
crln-7939	88	3	also	also	ADV
crln-7939	88	4	provides	provide	VERB
crln-7939	88	5	a	a	DET
crln-7939	88	6	link	link	NOUN
crln-7939	88	7	to	to	ADP
crln-7939	88	8	the	the	DET
crln-7939	88	9	center	center	NOUN
crln-7939	88	10	for	for	ADP
crln-7939	88	11	the	the	DET
crln-7939	88	12	pubic	pubic	ADJ
crln-7939	88	13	trust	trust	NOUN
crln-7939	88	14	,	,	PUNCT
crln-7939	88	15	which	which	PRON
crln-7939	88	16	was	be	AUX
crln-7939	88	17	center	center	NOUN
crln-7939	88	18	established	establish	VERB
crln-7939	88	19	to	to	PART
crln-7939	88	20	pro­	pro­	VERB
crln-7939	88	21	mote	mote	PROPN
crln-7939	88	22	ethical	ethical	ADJ
crln-7939	88	23	thinking	thinking	NOUN
crln-7939	88	24	and	and	CCONJ
crln-7939	88	25	behavior	behavior	NOUN
crln-7939	88	26	.	.	PUNCT
crln-7939	89	1	access	access	NOUN
crln-7939	89	2	:	:	PUNCT
crln-7939	89	3	http://www.nasba.org/.	http://www.nasba.org/.	ADJ
crln-7939	89	4	blogs	blog	NOUN
crln-7939	89	5	•	•	ADP
crln-7939	89	6	cpasense	cpasense	NOUN
crln-7939	89	7	.	.	PUNCT
crln-7939	90	1	developed	develop	VERB
crln-7939	90	2	and	and	CCONJ
crln-7939	90	3	maintained	maintain	VERB
crln-7939	90	4	by	by	ADP
crln-7939	90	5	milt	milt	PROPN
crln-7939	90	6	baker	baker	PROPN
crln-7939	90	7	,	,	PUNCT
crln-7939	90	8	a	a	DET
crln-7939	90	9	retired	retired	ADJ
crln-7939	90	10	but	but	CCONJ
crln-7939	90	11	still	still	ADV
crln-7939	90	12	active	active	ADJ
crln-7939	90	13	cpa	cpa	PROPN
crln-7939	90	14	.	.	PROPN
crln-7939	91	1	blog	blog	PROPN
crln-7939	91	2	content	content	NOUN
crln-7939	91	3	discusses	discuss	VERB
crln-7939	91	4	diverse	diverse	ADJ
crln-7939	91	5	issues	issue	NOUN
crln-7939	91	6	such	such	ADJ
crln-7939	91	7	as	as	ADP
crln-7939	91	8	tax	tax	NOUN
crln-7939	91	9	rules	rule	NOUN
crln-7939	91	10	,	,	PUNCT
crln-7939	91	11	financial	financial	ADJ
crln-7939	91	12	planning	planning	NOUN
crln-7939	91	13	,	,	PUNCT
crln-7939	91	14	or	or	CCONJ
crln-7939	91	15	selecting	select	VERB
crln-7939	91	16	a	a	DET
crln-7939	91	17	cpa	cpa	NOUN
crln-7939	91	18	.	.	PUNCT
crln-7939	92	1	much	much	ADJ
crln-7939	92	2	of	of	ADP
crln-7939	92	3	the	the	DET
crln-7939	92	4	content	content	NOUN
crln-7939	92	5	has	have	AUX
crln-7939	92	6	been	be	AUX
crln-7939	92	7	taken	take	VERB
crln-7939	92	8	from	from	ADP
crln-7939	92	9	other	other	ADJ
crln-7939	92	10	prominent	prominent	ADJ
crln-7939	92	11	accounting	accounting	NOUN
crln-7939	92	12	and	and	CCONJ
crln-7939	92	13	tax	tax	NOUN
crln-7939	92	14	sites	site	NOUN
crln-7939	92	15	,	,	PUNCT
crln-7939	92	16	tax	tax	NOUN
crln-7939	92	17	publishers	publisher	NOUN
crln-7939	92	18	,	,	PUNCT
crln-7939	92	19	or	or	CCONJ
crln-7939	92	20	the	the	DET
crln-7939	92	21	irs	irs	PROPN
crln-7939	92	22	.	.	PUNCT
crln-7939	93	1	some	some	PRON
crln-7939	93	2	of	of	ADP
crln-7939	93	3	the	the	DET
crln-7939	93	4	entries	entry	NOUN
crln-7939	93	5	focus	focus	VERB
crln-7939	93	6	on	on	ADP
crln-7939	93	7	happenings	happening	NOUN
crln-7939	93	8	in	in	ADP
crln-7939	93	9	michigan	michigan	PROPN
crln-7939	93	10	,	,	PUNCT
crln-7939	93	11	where	where	SCONJ
crln-7939	93	12	baker	baker	PROPN
crln-7939	93	13	resides	reside	VERB
crln-7939	93	14	.	.	PUNCT
crln-7939	94	1	a	a	DET
crln-7939	94	2	fine	fine	ADJ
crln-7939	94	3	selection	selection	NOUN
crln-7939	94	4	of	of	ADP
crln-7939	94	5	well­	well­	VERB
crln-7939	94	6	organized	organize	VERB
crln-7939	94	7	content	content	NOUN
crln-7939	94	8	.	.	PUNCT
crln-7939	95	1	access	access	NOUN
crln-7939	95	2	:	:	PUNCT
crln-7939	95	3	http://cpasense	http://cpasense	NOUN
crln-7939	95	4	.	.	PUNCT
crln-7939	96	1	blogspot.com	blogspot.com	X
crln-7939	96	2	.	.	NOUN
crln-7939	96	3	•	•	NOUN
crln-7939	96	4	inside	inside	ADP
crln-7939	96	5	sarbanes­oxley	sarbanes­oxley	NOUN
crln-7939	96	6	.	.	PUNCT
crln-7939	97	1	the	the	DET
crln-7939	97	2	impli­	impli­	NOUN
crln-7939	97	3	cations	cation	NOUN
crln-7939	97	4	of	of	ADP
crln-7939	97	5	sarbanes­oxley	sarbanes­oxley	NOUN
crln-7939	97	6	in	in	ADP
crln-7939	97	7	the	the	DET
crln-7939	97	8	world	world	NOUN
crln-7939	97	9	of	of	ADP
crln-7939	97	10	financial	financial	ADJ
crln-7939	97	11	reporting	reporting	NOUN
crln-7939	97	12	are	be	AUX
crln-7939	97	13	profound	profound	ADJ
crln-7939	97	14	enough	enough	ADV
crln-7939	97	15	to	to	PART
crln-7939	97	16	give	give	VERB
crln-7939	97	17	this	this	DET
crln-7939	97	18	blog	blog	NOUN
crln-7939	97	19	a	a	DET
crln-7939	97	20	useful	useful	ADJ
crln-7939	97	21	role	role	NOUN
crln-7939	97	22	in	in	ADP
crln-7939	97	23	any	any	DET
crln-7939	97	24	account­	account­	PRON
crln-7939	97	25	ing	ing	ADJ
crln-7939	97	26	professional	professional	NOUN
crln-7939	97	27	’s	’s	PART
crln-7939	97	28	life	life	NOUN
crln-7939	97	29	.	.	PUNCT
crln-7939	98	1	the	the	DET
crln-7939	98	2	authors	author	NOUN
crln-7939	98	3	of	of	ADP
crln-7939	98	4	this	this	DET
crln-7939	98	5	blog	blog	NOUN
crln-7939	98	6	describe	describe	VERB
crln-7939	98	7	the	the	DET
crln-7939	98	8	2002	2002	NUM
crln-7939	98	9	legislation	legislation	NOUN
crln-7939	98	10	as	as	ADP
crln-7939	98	11	“	"	PUNCT
crln-7939	98	12	the	the	DET
crln-7939	98	13	most	most	ADV
crln-7939	98	14	demanding	demanding	ADJ
crln-7939	98	15	requirements	requirement	NOUN
crln-7939	98	16	placed	place	VERB
crln-7939	98	17	on	on	ADP
crln-7939	98	18	publicly	publicly	ADV
crln-7939	98	19	traded	trade	VERB
crln-7939	98	20	companies	company	NOUN
crln-7939	98	21	since	since	SCONJ
crln-7939	98	22	the	the	DET
crln-7939	98	23	securi­	securi­	NOUN
crln-7939	98	24	ties	tie	NOUN
crln-7939	98	25	and	and	CCONJ
crln-7939	98	26	exchange	exchange	NOUN
crln-7939	98	27	act	act	NOUN
crln-7939	98	28	of	of	ADP
crln-7939	98	29	1933	1933	NUM
crln-7939	98	30	…	…	PUNCT
crln-7939	98	31	”	"	PUNCT
crln-7939	98	32	the	the	DET
crln-7939	98	33	blog	blog	NOUN
crln-7939	98	34	updates	update	VERB
crln-7939	98	35	readers	reader	NOUN
crln-7939	98	36	using	use	VERB
crln-7939	98	37	studies	study	NOUN
crln-7939	98	38	produced	produce	VERB
crln-7939	98	39	from	from	ADP
crln-7939	98	40	governmental	governmental	ADJ
crln-7939	98	41	and	and	CCONJ
crln-7939	98	42	standard	standard	ADJ
crln-7939	98	43	setting	set	VERB
crln-7939	98	44	bodies	body	NOUN
crln-7939	98	45	,	,	PUNCT
crln-7939	98	46	as	as	ADV
crln-7939	98	47	well	well	ADV
crln-7939	98	48	as	as	ADP
crln-7939	98	49	professional	professional	ADJ
crln-7939	98	50	consultants	consultant	NOUN
crln-7939	98	51	.	.	PUNCT
crln-7939	99	1	topics	topic	NOUN
crln-7939	99	2	covered	cover	VERB
crln-7939	99	3	include	include	VERB
crln-7939	99	4	compliance	compliance	NOUN
crln-7939	99	5	,	,	PUNCT
crln-7939	99	6	legislative	legislative	ADJ
crln-7939	99	7	ac­	ac­	PROPN
crln-7939	99	8	tions	tion	NOUN
crln-7939	99	9	,	,	PUNCT
crln-7939	99	10	corporate	corporate	ADJ
crln-7939	99	11	governance	governance	NOUN
crln-7939	99	12	,	,	PUNCT
crln-7939	99	13	new	new	ADJ
crln-7939	99	14	proposed	propose	VERB
crln-7939	99	15	standards	standard	NOUN
crln-7939	99	16	,	,	PUNCT
crln-7939	99	17	and	and	CCONJ
crln-7939	99	18	implications	implication	NOUN
crln-7939	99	19	of	of	ADP
crln-7939	99	20	u.s	u.s	PROPN
crln-7939	99	21	.	.	PROPN
crln-7939	99	22	accounting	accounting	NOUN
crln-7939	99	23	standards	standard	NOUN
crln-7939	99	24	for	for	ADP
crln-7939	99	25	international	international	ADJ
crln-7939	99	26	companies	company	NOUN
crln-7939	99	27	.	.	PUNCT
crln-7939	100	1	access	access	NOUN
crln-7939	100	2	:	:	PUNCT
crln-7939	100	3	http://www.insidesarbanesoxley.com/.	http://www.insidesarbanesoxley.com/.	PRON
crln-7939	100	4	portals	portal	NOUN
crln-7939	100	5	•	•	NOUN
crln-7939	100	6	accountantsworld	accountantsworld	NOUN
crln-7939	100	7	.	.	PUNCT
crln-7939	101	1	sign	sign	VERB
crln-7939	101	2	up	up	ADP
crln-7939	101	3	for	for	ADP
crln-7939	101	4	a	a	DET
crln-7939	101	5	free	free	ADJ
crln-7939	101	6	lifetime	lifetime	NOUN
crln-7939	101	7	membership	membership	NOUN
crln-7939	101	8	to	to	ADP
crln-7939	101	9	this	this	DET
crln-7939	101	10	accounting	accounting	NOUN
crln-7939	101	11	portal	portal	NOUN
crln-7939	101	12	to	to	PART
crln-7939	101	13	access	access	VERB
crln-7939	101	14	current	current	ADJ
crln-7939	101	15	news	news	NOUN
crln-7939	101	16	,	,	PUNCT
crln-7939	101	17	stories	story	NOUN
crln-7939	101	18	,	,	PUNCT
crln-7939	101	19	and	and	CCONJ
crln-7939	101	20	articles	article	NOUN
crln-7939	101	21	on	on	ADP
crln-7939	101	22	timely	timely	ADJ
crln-7939	101	23	accounting	accounting	NOUN
crln-7939	101	24	topics	topic	NOUN
crln-7939	101	25	.	.	PUNCT
crln-7939	102	1	distinctive	distinctive	ADJ
crln-7939	102	2	fea­	fea­	PROPN
crln-7939	102	3	tures	ture	NOUN
crln-7939	102	4	of	of	ADP
crln-7939	102	5	the	the	DET
crln-7939	102	6	site	site	NOUN
crln-7939	102	7	include	include	VERB
crln-7939	102	8	its	its	PRON
crln-7939	102	9	tools	tool	NOUN
crln-7939	102	10	of	of	ADP
crln-7939	102	11	the	the	DET
crln-7939	102	12	trade	trade	NOUN
crln-7939	102	13	and	and	CCONJ
crln-7939	102	14	the	the	DET
crln-7939	102	15	comprehensive	comprehensive	ADJ
crln-7939	102	16	research	research	NOUN
crln-7939	102	17	&	&	CCONJ
crln-7939	102	18	resources	resource	NOUN
crln-7939	102	19	links	link	NOUN
crln-7939	102	20	.	.	PUNCT
crln-7939	103	1	a	a	DET
crln-7939	103	2	link	link	NOUN
crln-7939	103	3	to	to	ADP
crln-7939	103	4	the	the	DET
crln-7939	103	5	full	full	ADJ
crln-7939	103	6	text	text	NOUN
crln-7939	103	7	of	of	ADP
crln-7939	103	8	one	one	NUM
crln-7939	103	9	of	of	ADP
crln-7939	103	10	the	the	DET
crln-7939	103	11	leading	lead	VERB
crln-7939	103	12	accounting	accounting	NOUN
crln-7939	103	13	journals	journal	NOUN
crln-7939	103	14	,	,	PUNCT
crln-7939	103	15	abacus	abacus	PROPN
crln-7939	103	16	,	,	PUNCT
crln-7939	103	17	is	be	AUX
crln-7939	103	18	also	also	ADV
crln-7939	103	19	provided	provide	VERB
crln-7939	103	20	.	.	PUNCT
crln-7939	104	1	access	access	NOUN
crln-7939	104	2	:	:	PUNCT
crln-7939	104	3	http://www.accountingworld.com/.	http://www.accountingworld.com/.	NOUN
crln-7939	104	4	•	•	NUM
crln-7939	104	5	rutgers	rutgers	PROPN
crln-7939	104	6	accounting	accounting	PROPN
crln-7939	104	7	web	web	NOUN
crln-7939	104	8	(	(	PUNCT
crln-7939	104	9	raw	raw	ADJ
crln-7939	104	10	)	)	PUNCT
crln-7939	104	11	.	.	PUNCT
crln-7939	105	1	raw	raw	ADJ
crln-7939	105	2	is	be	AUX
crln-7939	105	3	a	a	DET
crln-7939	105	4	site	site	NOUN
crln-7939	105	5	from	from	ADP
crln-7939	105	6	rutgers	rutgers	PROPN
crln-7939	105	7	university	university	PROPN
crln-7939	105	8	that	that	PRON
crln-7939	105	9	posts	post	VERB
crln-7939	105	10	current	current	ADJ
crln-7939	105	11	accounting	accounting	NOUN
crln-7939	105	12	research	research	NOUN
crln-7939	105	13	and	and	CCONJ
crln-7939	105	14	links	link	NOUN
crln-7939	105	15	to	to	ADP
crln-7939	105	16	an	an	DET
crln-7939	105	17	accounting	accounting	NOUN
crln-7939	105	18	portal	portal	NOUN
crln-7939	105	19	.	.	PUNCT
crln-7939	106	1	work	work	NOUN
crln-7939	106	2	from	from	ADP
crln-7939	106	3	the	the	DET
crln-7939	106	4	drop	drop	NOUN
crln-7939	106	5	down	down	ADP
crln-7939	106	6	february	february	PROPN
crln-7939	106	7	2008	2008	NUM
crln-7939	106	8	99	99	NUM
crln-7939	106	9	c&rl	c&rl	PROPN
crln-7939	106	10	news	news	PROPN
crln-7939	106	11	http	http	NOUN
crln-7939	106	12	:	:	PUNCT
crln-7939	106	13	http://www.accountingworld.com	http://www.accountingworld.com	X
crln-7939	107	1	http	http	ADJ
crln-7939	107	2	:	:	PUNCT
crln-7939	107	3	http://www.insidesarbanesoxley.com	http://www.insidesarbanesoxley.com	X
crln-7939	108	1	http	http	ADJ
crln-7939	108	2	:	:	PUNCT
crln-7939	108	3	blogspot.com	blogspot.com	X
crln-7939	108	4	http://cpasense	http://cpasense	NOUN
crln-7939	108	5	http	http	NOUN
crln-7939	108	6	:	:	PUNCT
crln-7939	108	7	http://www.nasba.org	http://www.nasba.org	ADJ
crln-7939	108	8	http	http	NOUN
crln-7939	108	9	:	:	PUNCT
crln-7939	108	10	http://www.ifac.org	http://www.ifac.org	X
crln-7939	108	11	http	http	ADJ
crln-7939	108	12	:	:	PUNCT
crln-7939	108	13	http://www.imanet.org	http://www.imanet.org	X
crln-7939	108	14	box	box	NOUN
crln-7939	108	15	at	at	ADP
crln-7939	108	16	the	the	DET
crln-7939	108	17	top	top	NOUN
crln-7939	108	18	of	of	ADP
crln-7939	108	19	the	the	DET
crln-7939	108	20	site	site	NOUN
crln-7939	108	21	to	to	PART
crln-7939	108	22	view	view	VERB
crln-7939	108	23	your	your	PRON
crln-7939	108	24	desired	desire	VERB
crln-7939	108	25	content	content	NOUN
crln-7939	108	26	.	.	PUNCT
crln-7939	109	1	the	the	DET
crln-7939	109	2	accounting	accounting	NOUN
crln-7939	109	3	research	research	PROPN
crln-7939	109	4	directory	directory	NOUN
crln-7939	109	5	link	link	NOUN
crln-7939	109	6	lists	list	NOUN
crln-7939	109	7	,	,	PUNCT
crln-7939	109	8	evaluates	evaluate	NOUN
crln-7939	109	9	,	,	PUNCT
crln-7939	109	10	and	and	CCONJ
crln-7939	109	11	categorizes	categorize	VERB
crln-7939	109	12	major	major	ADJ
crln-7939	109	13	articles	article	NOUN
crln-7939	109	14	published	publish	VERB
crln-7939	109	15	between	between	ADP
crln-7939	109	16	1963	1963	NUM
crln-7939	109	17	and	and	CCONJ
crln-7939	109	18	present	present	ADJ
crln-7939	109	19	in	in	ADP
crln-7939	109	20	nine	nine	NUM
crln-7939	109	21	leading	lead	VERB
crln-7939	109	22	accounting	accounting	NOUN
crln-7939	109	23	journals	journal	NOUN
crln-7939	109	24	(	(	PUNCT
crln-7939	109	25	registra­	registra­	NOUN
crln-7939	109	26	tion	tion	NOUN
crln-7939	109	27	is	be	AUX
crln-7939	109	28	free	free	ADJ
crln-7939	109	29	)	)	PUNCT
crln-7939	109	30	.	.	PUNCT
crln-7939	110	1	the	the	DET
crln-7939	110	2	accounting	accounting	NOUN
crln-7939	110	3	resources	resource	NOUN
crln-7939	110	4	portal	portal	PROPN
crln-7939	110	5	includes	include	VERB
crln-7939	110	6	links	link	NOUN
crln-7939	110	7	to	to	ADP
crln-7939	110	8	the	the	DET
crln-7939	110	9	big	big	ADJ
crln-7939	110	10	four	four	NUM
crln-7939	110	11	accounting	accounting	NOUN
crln-7939	110	12	firms	firm	NOUN
crln-7939	110	13	,	,	PUNCT
crln-7939	110	14	journals	journal	NOUN
crln-7939	110	15	and	and	CCONJ
crln-7939	110	16	publications	publication	NOUN
crln-7939	110	17	,	,	PUNCT
crln-7939	110	18	state	state	NOUN
crln-7939	110	19	cpa	cpa	PROPN
crln-7939	110	20	as­	as­	PROPN
crln-7939	110	21	sociations	sociation	NOUN
crln-7939	110	22	,	,	PUNCT
crln-7939	110	23	newly	newly	ADV
crln-7939	110	24	released	release	VERB
crln-7939	110	25	books	book	NOUN
crln-7939	110	26	,	,	PUNCT
crln-7939	110	27	and	and	CCONJ
crln-7939	110	28	more	more	ADJ
crln-7939	110	29	.	.	PUNCT
crln-7939	111	1	access	access	NOUN
crln-7939	111	2	:	:	PUNCT
crln-7939	111	3	http://raw.rutgers.edu/.	http://raw.rutgers.edu/.	ADJ
crln-7939	111	4	•	•	ADP
crln-7939	111	5	smartpros.com	smartpros.com	X
crln-7939	111	6	news	news	PROPN
crln-7939	111	7	&	&	CCONJ
crln-7939	111	8	information	information	PROPN
crln-7939	111	9	portal	portal	PROPN
crln-7939	111	10	.	.	PUNCT
crln-7939	112	1	smartpro.com	smartpro.com	X
crln-7939	112	2	’s	’s	PART
crln-7939	112	3	news	news	PROPN
crln-7939	112	4	&	&	CCONJ
crln-7939	112	5	information	information	NOUN
crln-7939	112	6	portal	portal	PROPN
crln-7939	112	7	is	be	AUX
crln-7939	112	8	one	one	NUM
crln-7939	112	9	of	of	ADP
crln-7939	112	10	the	the	DET
crln-7939	112	11	most	most	ADV
crln-7939	112	12	comprehensive	comprehensive	ADJ
crln-7939	112	13	sources	source	NOUN
crln-7939	112	14	available	available	ADJ
crln-7939	112	15	for	for	ADP
crln-7939	112	16	accounting	accounting	NOUN
crln-7939	112	17	information	information	NOUN
crln-7939	112	18	.	.	PUNCT
crln-7939	113	1	access	access	NOUN
crln-7939	113	2	information	information	NOUN
crln-7939	113	3	by	by	ADP
crln-7939	113	4	topic	topic	NOUN
crln-7939	113	5	using	use	VERB
crln-7939	113	6	the	the	DET
crln-7939	113	7	drop	drop	NOUN
crln-7939	113	8	down	down	ADP
crln-7939	113	9	box	box	PROPN
crln-7939	113	10	or	or	CCONJ
crln-7939	113	11	the	the	DET
crln-7939	113	12	area	area	NOUN
crln-7939	113	13	of	of	ADP
crln-7939	113	14	interest	interest	NOUN
crln-7939	113	15	links	link	NOUN
crln-7939	113	16	located	locate	VERB
crln-7939	113	17	at	at	ADP
crln-7939	113	18	the	the	DET
crln-7939	113	19	top	top	NOUN
crln-7939	113	20	of	of	ADP
crln-7939	113	21	the	the	DET
crln-7939	113	22	page	page	NOUN
crln-7939	113	23	.	.	PUNCT
crln-7939	114	1	topics	topic	NOUN
crln-7939	114	2	covered	cover	VERB
crln-7939	114	3	under	under	ADP
crln-7939	114	4	areas	area	NOUN
crln-7939	114	5	of	of	ADP
crln-7939	114	6	interest	interest	NOUN
crln-7939	114	7	include	include	VERB
crln-7939	114	8	full	full	ADJ
crln-7939	114	9	text	text	NOUN
crln-7939	114	10	news	news	NOUN
crln-7939	114	11	on	on	ADP
crln-7939	114	12	do­	do­	NOUN
crln-7939	114	13	mestic	mestic	ADJ
crln-7939	114	14	and	and	CCONJ
crln-7939	114	15	international	international	ADJ
crln-7939	114	16	accounting	accounting	NOUN
crln-7939	114	17	,	,	PUNCT
crln-7939	114	18	auditing	auditing	NOUN
crln-7939	114	19	,	,	PUNCT
crln-7939	114	20	ethics	ethic	NOUN
crln-7939	114	21	and	and	CCONJ
crln-7939	114	22	compliance	compliance	NOUN
crln-7939	114	23	,	,	PUNCT
crln-7939	114	24	financial	financial	ADJ
crln-7939	114	25	planning	planning	NOUN
crln-7939	114	26	,	,	PUNCT
crln-7939	114	27	and	and	CCONJ
crln-7939	114	28	more	more	ADJ
crln-7939	114	29	.	.	PUNCT
crln-7939	115	1	the	the	DET
crln-7939	115	2	horizontal	horizontal	ADJ
crln-7939	115	3	gray	gray	ADJ
crln-7939	115	4	banner	banner	NOUN
crln-7939	115	5	at	at	ADP
crln-7939	115	6	the	the	DET
crln-7939	115	7	top	top	NOUN
crln-7939	115	8	of	of	ADP
crln-7939	115	9	the	the	DET
crln-7939	115	10	page	page	NOUN
crln-7939	115	11	provides	provide	VERB
crln-7939	115	12	access	access	NOUN
crln-7939	115	13	to	to	ADP
crln-7939	115	14	a	a	DET
crln-7939	115	15	resource	resource	NOUN
crln-7939	115	16	library	library	NOUN
crln-7939	115	17	tab	tab	NOUN
crln-7939	115	18	with	with	ADP
crln-7939	115	19	links	link	NOUN
crln-7939	115	20	to	to	ADP
crln-7939	115	21	resources	resource	NOUN
crln-7939	115	22	&	&	CCONJ
crln-7939	115	23	tools	tool	NOUN
crln-7939	115	24	for	for	ADP
crln-7939	115	25	accoun­	accoun­	NUM
crln-7939	115	26	tants	tant	NOUN
crln-7939	115	27	(	(	PUNCT
crln-7939	115	28	mostly	mostly	ADV
crln-7939	115	29	standards	standard	NOUN
crln-7939	115	30	setting	set	VERB
crln-7939	115	31	bodies	body	NOUN
crln-7939	115	32	and	and	CCONJ
crln-7939	115	33	as­	as­	NOUN
crln-7939	115	34	sociations	sociation	NOUN
crln-7939	115	35	)	)	PUNCT
crln-7939	115	36	,	,	PUNCT
crln-7939	115	37	newsletters	newsletter	NOUN
crln-7939	115	38	&	&	CCONJ
crln-7939	115	39	journals	journal	NOUN
crln-7939	115	40	,	,	PUNCT
crln-7939	115	41	cpa	cpa	PROPN
crln-7939	115	42	exam	exam	NOUN
crln-7939	115	43	study	study	NOUN
crln-7939	115	44	guides	guide	NOUN
crln-7939	115	45	&	&	CCONJ
crln-7939	115	46	vendors	vendor	NOUN
crln-7939	115	47	,	,	PUNCT
crln-7939	115	48	and	and	CCONJ
crln-7939	115	49	an	an	DET
crln-7939	115	50	auditing	auditing	NOUN
crln-7939	115	51	glossary	glossary	NOUN
crln-7939	115	52	of	of	ADP
crln-7939	115	53	terms	term	NOUN
crln-7939	115	54	.	.	PUNCT
crln-7939	116	1	access	access	NOUN
crln-7939	116	2	:	:	PUNCT
crln-7939	116	3	http://accounting	http://accounte	VERB
crln-7939	116	4	.	.	PUNCT
crln-7939	117	1	smartpros.com/.	smartpros.com/.	ADJ
crln-7939	117	2	miscellaneous	miscellaneous	ADJ
crln-7939	117	3	•	•	ADJ
crln-7939	117	4	simple	simple	ADJ
crln-7939	117	5	studies	study	NOUN
crln-7939	117	6	free	free	ADJ
crln-7939	117	7	introduction	introduction	NOUN
crln-7939	117	8	to	to	ADP
crln-7939	117	9	accounting	accounting	NOUN
crln-7939	117	10	lessons	lesson	NOUN
crln-7939	117	11	.	.	PUNCT
crln-7939	118	1	free	free	ADJ
crln-7939	118	2	accounting	accounting	PROPN
crln-7939	118	3	les­	les­	PROPN
crln-7939	118	4	sons	son	NOUN
crln-7939	118	5	presented	present	VERB
crln-7939	118	6	in	in	ADP
crln-7939	118	7	an	an	DET
crln-7939	118	8	understandable	understandable	ADJ
crln-7939	118	9	format	format	NOUN
crln-7939	118	10	that	that	PRON
crln-7939	118	11	provide	provide	VERB
crln-7939	118	12	an	an	DET
crln-7939	118	13	introduction	introduction	NOUN
crln-7939	118	14	to	to	ADP
crln-7939	118	15	the	the	DET
crln-7939	118	16	principles	principle	NOUN
crln-7939	118	17	of	of	ADP
crln-7939	118	18	financial	financial	ADJ
crln-7939	118	19	accounting	accounting	NOUN
crln-7939	118	20	.	.	PUNCT
crln-7939	119	1	modules	module	NOUN
crln-7939	119	2	include	include	VERB
crln-7939	119	3	an	an	PRON
crln-7939	119	4	and	and	CCONJ
crln-7939	119	5	more	more	ADJ
crln-7939	119	6	.	.	PUNCT
crln-7939	120	1	each	each	DET
crln-7939	120	2	mod­	mod­	NOUN
crln-7939	120	3	accruals	accrual	NOUN
crln-7939	120	4	,	,	PUNCT
crln-7939	120	5	accounting	account	VERB
crln-7939	120	6	for	for	ADP
crln-7939	120	7	deferrals	deferral	NOUN
crln-7939	120	8	,	,	PUNCT
crln-7939	120	9	double­	double­	NOUN
crln-7939	120	10	ule	ule	NOUN
crln-7939	120	11	contains	contain	VERB
crln-7939	120	12	exercises	exercise	NOUN
crln-7939	120	13	to	to	PART
crln-7939	120	14	test	test	VERB
crln-7939	120	15	your	your	PRON
crln-7939	120	16	knowledge	knowledge	NOUN
crln-7939	120	17	introduction	introduction	NOUN
crln-7939	120	18	to	to	ADP
crln-7939	120	19	accounting	accounting	NOUN
crln-7939	120	20	,	,	PUNCT
crln-7939	120	21	accounting	account	VERB
crln-7939	120	22	for	for	ADP
crln-7939	120	23	entry	entry	NOUN
crln-7939	120	24	account	account	NOUN
crln-7939	120	25	system	system	NOUN
crln-7939	120	26	,	,	PUNCT
crln-7939	120	27	and	and	CCONJ
crln-7939	120	28	a	a	DET
crln-7939	120	29	link	link	NOUN
crln-7939	120	30	to	to	ADP
crln-7939	120	31	the	the	DET
crln-7939	120	32	site	site	NOUN
crln-7939	120	33	’s	’s	PART
crln-7939	120	34	accounting	accounting	NOUN
crln-7939	120	35	glossary	glossary	NOUN
crln-7939	120	36	.	.	PUNCT
crln-7939	121	1	access	access	NOUN
crln-7939	121	2	:	:	PUNCT
crln-7939	121	3	http://www.simplestudies.com/.	http://www.simplestudies.com/.	ADJ
crln-7939	121	4	•	•	NUM
crln-7939	121	5	ten	ten	NUM
crln-7939	121	6	steps	step	NOUN
crln-7939	121	7	to	to	ADP
crln-7939	121	8	accounting	accounting	NOUN
crln-7939	121	9	research	research	NOUN
crln-7939	121	10	.	.	PUNCT
crln-7939	122	1	written	write	VERB
crln-7939	122	2	by	by	ADP
crln-7939	122	3	peter	peter	PROPN
crln-7939	122	4	z.	z.	PROPN
crln-7939	122	5	mckay	mckay	PROPN
crln-7939	122	6	,	,	PUNCT
crln-7939	122	7	business	business	NOUN
crln-7939	122	8	librar­	librar­	PROPN
crln-7939	122	9	ian	ian	PROPN
crln-7939	122	10	at	at	ADP
crln-7939	122	11	the	the	DET
crln-7939	122	12	george	george	PROPN
crln-7939	122	13	a.	a.	PROPN
crln-7939	122	14	smathers	smathers	PROPN
crln-7939	122	15	libraries	library	NOUN
crln-7939	122	16	at	at	ADP
crln-7939	122	17	the	the	DET
crln-7939	122	18	university	university	PROPN
crln-7939	122	19	of	of	ADP
crln-7939	122	20	florida	florida	PROPN
crln-7939	122	21	,	,	PUNCT
crln-7939	122	22	this	this	DET
crln-7939	122	23	site	site	NOUN
crln-7939	122	24	explains	explain	VERB
crln-7939	122	25	how	how	SCONJ
crln-7939	122	26	to	to	PART
crln-7939	122	27	organize	organize	VERB
crln-7939	122	28	the	the	DET
crln-7939	122	29	research	research	NOUN
crln-7939	122	30	process	process	NOUN
crln-7939	122	31	to	to	PART
crln-7939	122	32	fi	fi	VERB
crln-7939	122	33	nd	nd	PRON
crln-7939	122	34	information	information	NOUN
crln-7939	122	35	on	on	ADP
crln-7939	122	36	a	a	DET
crln-7939	122	37	particular	particular	ADJ
crln-7939	122	38	accounting	accounting	NOUN
crln-7939	122	39	topic	topic	NOUN
crln-7939	122	40	.	.	PUNCT
crln-7939	123	1	references	reference	NOUN
crln-7939	123	2	to	to	ADP
crln-7939	123	3	print	print	NOUN
crln-7939	123	4	and	and	CCONJ
crln-7939	123	5	electronic	electronic	ADJ
crln-7939	123	6	resources	resource	NOUN
crln-7939	123	7	and	and	CCONJ
crln-7939	123	8	links	link	NOUN
crln-7939	123	9	to	to	ADP
crln-7939	123	10	relevant	relevant	ADJ
crln-7939	123	11	literature	literature	NOUN
crln-7939	123	12	and	and	CCONJ
crln-7939	123	13	bodies	body	NOUN
crln-7939	123	14	are	be	AUX
crln-7939	123	15	included	include	VERB
crln-7939	123	16	throughout	throughout	ADP
crln-7939	123	17	the	the	DET
crln-7939	123	18	text	text	NOUN
crln-7939	123	19	.	.	PUNCT
crln-7939	124	1	access	access	NOUN
crln-7939	124	2	:	:	PUNCT
crln-7939	124	3	http://web.ufl	http://web.ufl	PROPN
crln-7939	124	4	ib.ufl	ib.ufl	PROPN
crln-7939	124	5	.edu	.edu	PROPN
crln-7939	124	6	/	/	SYM
crln-7939	124	7	cm	cm	NOUN
crln-7939	124	8	/	/	SYM
crln-7939	124	9	business	business	NOUN
crln-7939	124	10	/	/	SYM
crln-7939	124	11	tutors	tutor	NOUN
crln-7939	124	12	/acctutor.htm	/acctutor.htm	PUNCT
crln-7939	124	13	.	.	PUNCT
crln-7939	125	1	references	reference	NOUN
crln-7939	125	2	accounting	accounting	NOUN
crln-7939	125	3	standards	standard	NOUN
crln-7939	125	4	and	and	CCONJ
crln-7939	125	5	auditing	auditing	NOUN
crln-7939	125	6	stan­	stan­	PROPN
crln-7939	125	7	dards	dard	NOUN
crln-7939	125	8	,	,	PUNCT
crln-7939	125	9	(	(	PUNCT
crln-7939	125	10	1998	1998	NUM
crln-7939	125	11	)	)	PUNCT
crln-7939	125	12	,	,	PUNCT
crln-7939	125	13	published	publish	VERB
crln-7939	125	14	by	by	ADP
crln-7939	125	15	consultative	consultative	ADJ
crln-7939	125	16	group	group	NOUN
crln-7939	125	17	to	to	PART
crln-7939	125	18	assist	assist	VERB
crln-7939	125	19	the	the	DET
crln-7939	125	20	poor	poor	ADJ
crln-7939	125	21	(	(	PUNCT
crln-7939	125	22	cgap	cgap	PROPN
crln-7939	125	23	)	)	PUNCT
crln-7939	125	24	at	at	ADP
crln-7939	125	25	www	www	PROPN
crln-7939	125	26	.	.	PROPN
crln-7939	125	27	microfi	microfi	PROPN
crln-7939	125	28	nancegateway.org/fi	nancegateway.org/fi	ADP
crln-7939	125	29	les/2722_02722	les/2722_02722	PROPN
crln-7939	125	30	.	.	PUNCT
crln-7939	125	31	pdf	pdf	NOUN
crln-7939	125	32	.	.	PUNCT
crln-7939	126	1	facts	fact	NOUN
crln-7939	126	2	about	about	ADP
crln-7939	126	3	the	the	DET
crln-7939	126	4	ifa	ifa	PROPN
crln-7939	126	5	,	,	PUNCT
crln-7939	126	6	(	(	PUNCT
crln-7939	126	7	nov	nov	PROPN
crln-7939	126	8	.	.	PROPN
crln-7939	126	9	2007	2007	NUM
crln-7939	126	10	)	)	PUNCT
crln-7939	126	11	at	at	ADP
crln-7939	126	12	www	www	PROPN
crln-7939	126	13	.	.	PUNCT
crln-7939	127	1	ifac.org/mediacenter/fi	ifac.org/mediacenter/fi	PROPN
crln-7939	127	2	les	les	PROPN
crln-7939	127	3	/	/	SYM
crln-7939	127	4	facts_about_ifac	facts_about_ifac	NOUN
crln-7939	127	5	.	.	PUNCT
crln-7939	127	6	pdf	pdf	NOUN
crln-7939	127	7	.	.	PUNCT
crln-7939	128	1	the	the	DET
crln-7939	128	2	investors	investor	NOUN
crln-7939	128	3	advocate	advocate	VERB
crln-7939	128	4	:	:	PUNCT
crln-7939	128	5	how	how	SCONJ
crln-7939	128	6	the	the	DET
crln-7939	128	7	sec	sec	PROPN
crln-7939	128	8	protects	protect	VERB
crln-7939	128	9	investors	investor	NOUN
crln-7939	128	10	,	,	PUNCT
crln-7939	128	11	maintains	maintain	VERB
crln-7939	128	12	market	market	NOUN
crln-7939	128	13	integrity	integrity	NOUN
crln-7939	128	14	,	,	PUNCT
crln-7939	128	15	and	and	CCONJ
crln-7939	128	16	facilitates	facilitate	VERB
crln-7939	128	17	capital	capital	NOUN
crln-7939	128	18	,	,	PUNCT
crln-7939	128	19	(	(	PUNCT
crln-7939	128	20	2007	2007	NUM
crln-7939	128	21	)	)	PUNCT
crln-7939	128	22	at	at	ADP
crln-7939	128	23	www.sec	www.sec	PROPN
crln-7939	128	24	.	.	PUNCT
crln-7939	129	1	gov	gov	NOUN
crln-7939	129	2	/	/	SYM
crln-7939	129	3	about	about	ADP
crln-7939	129	4	/	/	SYM
crln-7939	129	5	whatwedo.shtml	whatwedo.shtml	PROPN
crln-7939	129	6	.	.	PUNCT
crln-7939	130	1	a	a	DET
crln-7939	130	2	roadmap	roadmap	NOUN
crln-7939	130	3	for	for	ADP
crln-7939	130	4	convergence	convergence	NOUN
crln-7939	130	5	between	between	ADP
crln-7939	130	6	ifrs	ifrs	PROPN
crln-7939	130	7	and	and	CCONJ
crln-7939	130	8	u.s	u.s	PROPN
crln-7939	130	9	.	.	PROPN
crln-7939	130	10	gaap—2006­2008	gaap—2006­2008	PROPN
crln-7939	130	11	:	:	PUNCT
crln-7939	130	12	a	a	DET
crln-7939	130	13	memo­	memo­	NOUN
crln-7939	130	14	randum	randum	NOUN
crln-7939	130	15	of	of	ADP
crln-7939	130	16	understanding	understanding	NOUN
crln-7939	130	17	between	between	ADP
crln-7939	130	18	the	the	DET
crln-7939	130	19	fasb	fasb	NOUN
crln-7939	130	20	and	and	CCONJ
crln-7939	130	21	the	the	DET
crln-7939	130	22	iasb	iasb	NOUN
crln-7939	130	23	,	,	PUNCT
crln-7939	130	24	(	(	PUNCT
crln-7939	130	25	27	27	NUM
crln-7939	130	26	february	february	NOUN
crln-7939	130	27	2006	2006	NUM
crln-7939	130	28	)	)	PUNCT
crln-7939	130	29	at	at	ADP
crln-7939	130	30	www	www	PROPN
crln-7939	130	31	.	.	PROPN
crln-7939	130	32	iasb.org/nr/rdonlyres/874b63fb­56db­4b78	iasb.org/nr/rdonlyres/874b63fb­56db­4b78	PROPN
crln-7939	130	33	­b7af­49bba18c98d9/0	­b7af­49bba18c98d9/0	PROPN
crln-7939	130	34	/	/	SYM
crln-7939	130	35	mou.pdf	mou.pdf	PROPN
crln-7939	130	36	.	.	PUNCT
crln-7939	131	1	vanderbilt	vanderbilt	PROPN
crln-7939	131	2	university	university	PROPN
crln-7939	131	3	’s	’s	PART
crln-7939	131	4	peabody	peabody	PROPN
crln-7939	131	5	college	college	PROPN
crln-7939	131	6	,	,	PUNCT
crln-7939	131	7	ranked	rank	VERB
crln-7939	131	8	among	among	ADP
crln-7939	131	9	the	the	DET
crln-7939	131	10	nation	nation	NOUN
crln-7939	131	11	’s	’s	PART
crln-7939	131	12	top	top	ADJ
crln-7939	131	13	five	five	NUM
crln-7939	131	14	schools	school	NOUN
crln-7939	131	15	of	of	ADP
crln-7939	131	16	education	education	NOUN
crln-7939	131	17	,	,	PUNCT
crln-7939	131	18	offers	offer	VERB
crln-7939	131	19	innovative	innovative	ADJ
crln-7939	131	20	summer	summer	NOUN
crln-7939	131	21	programs	program	NOUN
crln-7939	131	22	for	for	ADP
crln-7939	131	23	education	education	NOUN
crln-7939	131	24	professionals	professional	NOUN
crln-7939	131	25	,	,	PUNCT
crln-7939	131	26	including	include	VERB
crln-7939	131	27	:	:	PUNCT
crln-7939	131	28	the	the	DET
crln-7939	131	29	summer	summer	PROPN
crln-7939	131	30	institute	institute	NOUN
crln-7939	131	31	for	for	ADP
crln-7939	131	32	academic	academic	ADJ
crln-7939	131	33	library	library	NOUN
crln-7939	131	34	leadership	leadership	NOUN
crln-7939	131	35	july	july	PROPN
crln-7939	131	36	6	6	NUM
crln-7939	131	37	-	-	SYM
crln-7939	131	38	10	10	NUM
crln-7939	131	39	,	,	PUNCT
crln-7939	131	40	2008	2008	NUM
crln-7939	131	41	nashville	nashville	PROPN
crln-7939	131	42	,	,	PUNCT
crln-7939	131	43	tennessee	tennessee	PROPN
crln-7939	131	44	for	for	ADP
crln-7939	131	45	additional	additional	ADJ
crln-7939	131	46	information	information	NOUN
crln-7939	131	47	or	or	CCONJ
crln-7939	131	48	to	to	PART
crln-7939	131	49	begin	begin	VERB
crln-7939	131	50	an	an	DET
crln-7939	131	51	application	application	NOUN
crln-7939	131	52	for	for	ADP
crln-7939	131	53	consideration	consideration	NOUN
crln-7939	131	54	as	as	ADP
crln-7939	131	55	a	a	DET
crln-7939	131	56	summer	summer	NOUN
crln-7939	131	57	fellow	fellow	NOUN
crln-7939	131	58	,	,	PUNCT
crln-7939	131	59	visit	visit	VERB
crln-7939	131	60	our	our	PRON
crln-7939	131	61	web	web	NOUN
crln-7939	131	62	site	site	NOUN
crln-7939	131	63	at	at	ADP
crln-7939	131	64	http://peabody.vanderbilt.edu/ppi.xml	http://peabody.vanderbilt.edu/ppi.xml	PROPN
crln-7939	131	65	or	or	CCONJ
crln-7939	131	66	call	call	NOUN
crln-7939	131	67	(	(	PUNCT
crln-7939	131	68	615	615	NUM
crln-7939	131	69	)	)	PUNCT
crln-7939	131	70	343	343	NUM
crln-7939	131	71	-	-	SYM
crln-7939	131	72	6222	6222	NUM
crln-7939	131	73	.	.	PUNCT
crln-7939	132	1	for	for	ADP
crln-7939	132	2	priority	priority	NOUN
crln-7939	132	3	consideration	consideration	NOUN
crln-7939	132	4	,	,	PUNCT
crln-7939	132	5	applications	application	NOUN
crln-7939	132	6	are	be	AUX
crln-7939	132	7	due	due	ADJ
crln-7939	132	8	by	by	ADP
crln-7939	132	9	march	march	PROPN
crln-7939	132	10	1	1	NUM
crln-7939	132	11	,	,	PUNCT
crln-7939	132	12	2008	2008	NUM
crln-7939	132	13	.	.	PUNCT
crln-7939	133	1	ppi	ppi	PROPN
crln-7939	133	2	has	have	VERB
crln-7939	133	3	a	a	DET
crln-7939	133	4	limited	limited	ADJ
crln-7939	133	5	number	number	NOUN
crln-7939	133	6	of	of	ADP
crln-7939	133	7	imlsfunded	imlsfunded	ADJ
crln-7939	133	8	scholarships	scholarship	NOUN
crln-7939	133	9	available	available	ADJ
crln-7939	133	10	for	for	ADP
crln-7939	133	11	librarians	librarian	NOUN
crln-7939	133	12	from	from	ADP
crln-7939	133	13	under	under	ADV
crln-7939	133	14	-	-	PUNCT
crln-7939	133	15	represented	represent	VERB
crln-7939	133	16	groups	group	NOUN
crln-7939	133	17	as	as	ADV
crln-7939	133	18	well	well	ADV
crln-7939	133	19	as	as	ADP
crln-7939	133	20	leaders	leader	NOUN
crln-7939	133	21	of	of	ADP
crln-7939	133	22	libraries	library	NOUN
crln-7939	133	23	in	in	ADP
crln-7939	133	24	historically	historically	ADV
crln-7939	133	25	black	black	ADJ
crln-7939	133	26	colleges	college	NOUN
crln-7939	133	27	and	and	CCONJ
crln-7939	133	28	universities	university	NOUN
crln-7939	133	29	,	,	PUNCT
crln-7939	133	30	tribal	tribal	ADJ
crln-7939	133	31	colleges	college	NOUN
crln-7939	133	32	,	,	PUNCT
crln-7939	133	33	and	and	CCONJ
crln-7939	133	34	hispanic	hispanic	ADJ
crln-7939	133	35	-	-	PUNCT
crln-7939	133	36	serving	serve	VERB
crln-7939	133	37	institutions	institution	NOUN
crln-7939	133	38	.	.	PUNCT
crln-7939	134	1	c&rl	c&rl	PROPN
crln-7939	134	2	news	news	PROPN
crln-7939	134	3	february	february	PROPN
crln-7939	134	4	2008	2008	NUM
crln-7939	134	5	100	100	NUM
crln-7939	134	6	http://web.ufl	http://web.ufl	PROPN
crln-7939	134	7	http	http	PROPN
crln-7939	134	8	:	:	PUNCT
crln-7939	134	9	http://www.simplestudies.com	http://www.simplestudies.com	X
crln-7939	134	10	http	http	ADJ
crln-7939	134	11	:	:	PUNCT
crln-7939	134	12	smartpros.com	smartpros.com	X
crln-7939	134	13	http://accounting	http://accounte	VERB
crln-7939	134	14	http	http	ADJ
crln-7939	134	15	:	:	PUNCT
crln-7939	134	16	smartpros.com	smartpros.com	X
crln-7939	134	17	http	http	ADJ
crln-7939	134	18	:	:	PUNCT
crln-7939	134	19	http://raw.rutgers.edu	http://raw.rutgers.edu	PROPN