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