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<title>FEE INCREASE EFFECTIVE AUGUST 3, 2009</title>
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<p style="line-height:117%; margin-top:0; margin-bottom:0;"><font face="굴림"><span style="font-size:9pt;">&nbsp;</span></font>
<p style="line-height:117%; margin-top:0; margin-bottom:0;"><font face="굴림"><span style="font-size:9pt;">&nbsp;</span></font></p>
<p style="line-height:117%; margin-top:0; margin-bottom:0;"><font face="굴림"><span style="font-size:9pt;">2009년
8월부터 AICPA 시험비가 인상됩니다.<br><br>따라서 <b>2009년 7월 31일 이후에 도착한
서류</b>에 대해서는<b> 인상된 시험비가 적용</b>됩니다.<br> <br>발송기간(2~4일)과
공증이 필요한 응시주의 경우 공증기간(1~2일)을 감안하셔서 서류제출시<br> <br>알맞은
금액의 송금수표를 준비해 주시기 바랍니다. </span></font></p>
<p style="line-height:117%; margin-top:0; margin-bottom:0;"><font face="굴림"><span style="font-size:9pt;"><br>자세한
사항은 아래의 공지 문구를 확인해 주시기 바랍니다. </span><span style="font-size:11pt;"><br>&nbsp;</span></font></p>
<p><FONT color=#800080 size=2>FEE INCREASE EFFECTIVE AUGUST 3,
2009</FONT><BR><BR><FONT color=#800080 size=2>Every ATT (authorization to
test) submitted on or after August 3, <br>2009 will be subjected to a fee
increase.</FONT><BR><BR><FONT color=#800080 size=2>To insure that your
authorization to test will be charged under the current fee structure, <br>the
First-time Application, with all supporting documents and Reexamination
registrations <br>must be </FONT><U><FONT color=#800080
size=2>received</FONT></U><FONT color=#800080 size=2> in the office of
CPA Examination Services no later than July 31, 2009.</FONT><BR><BR>
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<TD width="657" height="25" colspan="2"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=230
border=0><BR><FONT color=#800080 size=2>Examination fees will increase as
follows:</FONT>
<p><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=1
border=0><BR></TD>
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<TD width="29%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=230
border=0><BR></TD>
<TD width="71%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=1
border=0><BR></TD></TR>
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<TD width="29%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=230
border=0><BR><FONT color=#800080 size=2>Current Fee Schedule</FONT></TD>
<TD width="71%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=1
border=0><BR><FONT color=#800080 size=2>Effective August 3,
2009</FONT></TD></TR>
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<TD width="29%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=230
border=0><BR><FONT color=#800080 size=2>AUD = $226.28</FONT></TD>
<TD width="71%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=1
border=0><BR><FONT color=#800080 size=2>AUD = $230.55</FONT></TD></TR>
<TR vAlign=top>
<TD width="29%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=230
border=0><BR><FONT color=#800080 size=2>BEC = $178.58</FONT></TD>
<TD width="71%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=1
border=0><BR><FONT color=#800080 size=2>BEC = $180.95 </FONT></TD></TR>
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<TD width="29%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=230
border=0><BR><FONT color=#800080 size=2>FAR = $214.35</FONT></TD>
<TD width="71%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=1
border=0><BR><FONT color=#800080 size=2>FAR = $218.15</FONT></TD></TR>
<TR vAlign=top>
<TD width="29%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=230
border=0><BR><FONT color=#800080 size=2>REG = $190.50</FONT></TD>
<TD width="71%"><IMG height=1 alt="" src="http://www.nasba.org/icons/ecblank.gif" width=1
border=0><BR><FONT color=#800080 size=2>REG = $193.35</FONT></TD></TR>
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<p><FONT color="purple"><span style="font-size:10pt;"><b>Total =$809.71</b></span></FONT></p>
</TD>
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<p><FONT color="purple"><span style="font-size:10pt;"><b>Total =$823.00</b></span></FONT></p>
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<p><span style="font-size:10pt;"><font face="굴림">&nbsp;</font></span></p>
<p><span style="font-size:9pt;"><font face="굴림">더 궁금하신 사항이 있으시면,
학원으로 문의 주시기 바랍니다. <br><br>감사합니다. <br><br>598-5983(201)</font></span></p>
<p>&nbsp;</p>
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