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        <NamePerson>SHOOP BARRY L</NamePerson>
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        <NamePerson>THOMAS JOSEPH F JR</NamePerson>
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        <NamePerson>TULENKO JAMES S</NamePerson>
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        <NamePerson>VACCARI DAVID A</NamePerson>
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        <NamePerson>VARANASI MURALI R</NamePerson>
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        <NamePerson>WARRINGTON ROBERT O</NamePerson>
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        <NamePerson>WILHELM MICKEY RANDALL</NamePerson>
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        <NamePerson>WOLFE MARY LEIGH</NamePerson>
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        <NamePerson>MOLL AMY</NamePerson>
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        <NamePerson>EDGAR THOMAS F</NamePerson>
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        <NamePerson>HAYNES RAY MEREDITH</NamePerson>
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        <NamePerson>MEREDITH DAVID B</NamePerson>
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        <NamePerson>KELLY DAVID P</NamePerson>
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        <NamePerson>BORROWMAN PHILLIP E</NamePerson>
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      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>ABET FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (FASB ASC), WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN ABET'S FINANCIAL STATEMENTS. AS OF SEPTEMBER 30, 2012, ABET HAD NO UNRECOGNIZED TAX BENEFITS RELATED TO UNCERTAIN TAX POSITIONS IN ITS TAX RETURN THAT WOULD QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN ITS FINANCIAL STATEMENTS. ABET'S POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. THROUGH SEPTEMBER 30, 2012, THERE HAVE BEEN NO MATTERS THAT WOULD HAVE RESULTED IN AN ACCRUAL FOR INTEREST AND/OR PENALTIES. GENERALLY, THE TAX YEARS BEFORE 2008 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL, STATES, OR LOCAL TAXING AUTHORITIES.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XII, LINE 4B - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>LOSS OF DISPOSALS -76,627.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XIII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>LOSS ON DISPOSALS 76,627.</Explanation>
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        <TypeOfActivitiesConducted>PROGRAM SERVICE REVENUE</TypeOfActivitiesConducted>
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        <Region>EUROPE (INCLUDING ICELAND &amp; GREENLAND) -</Region>
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        <TypeOfActivitiesConducted>PROGRAM SERVICE REVENUE</TypeOfActivitiesConducted>
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        <TotalExpenditures>54030</TotalExpenditures>
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        <TypeOfActivitiesConducted>PROGRAM SERVICE REVENUE</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EVALUATION OF PROGRAMS TO BE ACCREDITED</SpecificServicesProvided>
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      <AcctsActvsOutUSTable>
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        <TypeOfActivitiesConducted>PROGRAM SERVICE REVENUE</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EVALUATION OF PROGRAMS TO BE ACCREDITED</SpecificServicesProvided>
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      <AcctsActvsOutUSTable>
        <Region>SUB-SAHARAN AFRICA - ANGOLA,</Region>
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        <SpecificServicesProvided>EVALUATION OF PROGRAMS TO BE ACCREDITED</SpecificServicesProvided>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>ABET IS COMPRISED OF SOCIETIES THAT HAVE BEEN ADMITTED AS MEMBER SOCIETIES OR ASSOCIATE MEMBER SOCIETIES IN ACCORDANCE WITH PROVISIONS OF THE ABET CONSTITUTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE BOARD IS COMPRISED OF INDIVIDUALS WHO SERVE AS OFFICERS, REPRESENTATIVES OF THE MEMBER SOCIETIES, AND REPRESENTATIVES OF THE PUBLIC. DIRECTORS ARE SELECTED AND APPOINTED BY THE SEPARATE MEMBER SOCIETIES, WITH EACH SOCIETY HAVING AT LEAST ONE BUT NOT MORE THAN THREE DIRECTORS. THE OFFICERS OF ABET SHALL BE SELECTED BY ELECTION WITHIN THE BOARD AFTER THEY ARE NOMINATED FROM A GROUP COMPRISED OF PRESENT AND PAST DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>WITH THE EXCEPTION OF SOME MINOR OPERATIONAL HEADQUARTERS DECISIONS, MOST DECISIONS MUST HAVE THE MAJORITY VOTE OF THE BOARD TO BE IMPLEMENTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>AN INITIAL REVIEW IS DONE BY CURRENT TREASURER, IMMEDIATE PAST PRESIDENT AND EXECUTIVE DIRECTOR. A REVIEWED COPY IS THEN PROVIDED TO THE BOARD OF DIRECTORS AND BOARD MEMBERS. ANY QUESTIONS ARE DIRECTED TO THE CFO.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>EVERY YEAR EACH BOARD MEMBER RECEIVES A CONFLICT OF INTEREST DOCUMENT THAT THEY MUST SIGN OFF ON CONFIRMING THAT THEY UNDERSTAND THEIR RESPONSIBILITY TO EXCUSE THEMSELVES FROM DISCUSSION OR DECISIONS WHERE THEY MAY HAVE A CONFLICT OF INTEREST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>AN OUTSIDE CONSULTING FIRM IS HIRED EVERY FEW YEARS TO CONDUCT A COMPENSATION STUDY AND MAKE RECOMMENDATIONS. OUR MOST RECENT COMPENSATION STUDY WAS CONDUCTED IN THE SUMMER OF 2009.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ALL OF THE ABOVE DOCUMENTS ARE CURRENTLY AVAILABLE ON A SHAREPOINT WEB SITE THAT ALL DIRECTORS AND PUBLIC MEMBERS HAVE ACCESS TO.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990. PART XII, LINE 2C</ReturnReference>
        <Explanation>THE PROCESS REMAINS UNCHANGED FROM THE PREVIOUS YEAR.</Explanation>
      </GeneralExplanation>
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