2013-04-02T18:01:28-05:00 2012-07-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 070681739 990 2011-08-01 130432265 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMER 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ANTHONY PUGLIESE 9194024500 2013-03-27 1 THOMAS LANNING P00851654 9732283500 2011 2016-02-25 16:41:14Z BARRY MELANCON 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 264813755 0 X WWW.AICPA.ORG X 1916 DC THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. 263 259 787 2500 5929200 365206 110010264 113278540 89270707 90180551 5299898 2280779 7862157 7473444 212443026 213213314 4052247 4189156 0 0 82459036 109328377 0 0 0 123239349 125680243 209750632 239197776 2692394 -25984462 206672576 192414126 172387661 184733113 34284915 7681013 X THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. 0 0 MEMBERSHIP SERVICES: APPROXIMATELY 358,000 VOTING MEMBERS HAVE ACCESS TO A VARIETY OF MEMBERSHIP PRODUCTS & SERVICES, SUCH AS EDUCATIONAL SERVICES. UNIFORM CPA EXAMINATIONS: TOTAL NUMBER OF EXAM SECTIONS GRADED - APPROXIMATELY 249,000 CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE OVER 3,300 CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES AND 63 CONFERENCES FOR MEMBERS. 21 CONFERENCES WERE DELIVERED VIRTUALLY. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 563 0 1 787 1 1 1 0 0 0 0 0 X 263 259 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 1 1 0 NC NY X ANTHONY PUGLIESE 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ALLYSON B BAUMEISTER 1.00 X 0 0 0 BARRY C MELANCON 40.00 X X 1600794 0 20404 CHARLES WEINSTEIN 1.00 X 0 0 0 F CARTER HEIM 1.00 X 0 0 0 FAYE D MILLER 1.00 X 0 0 0 GREGORY J ANTON 5.00 X X 20000 0 0 HAROLD BAIRD 1.00 X 0 0 0 HENRY KEIZER 1.00 X 0 0 0 JAMES C BOURKE 1.00 X 0 0 0 JAY J MOELLER 1.00 X 0 0 0 JEFFREY R HOOPS 1.00 X 0 0 0 KAREN PINCUS 1.00 X 0 0 0 KENNETH A MACIAS 1.00 X 0 0 0 MARK L HILDEBRAND 1.00 X 0 0 0 MONICA S SONNIER 1.00 X 0 0 0 PATRICIA COCHRAN 1.00 X 0 0 0 PAUL V STAHLIN 1.00 X 0 0 0 RICHARD J CATURANO 1.00 X X 0 0 0 ROBERT GRAHAM 1.00 X 20000 0 0 ROBERT HARRIS 1.00 X 0 0 0 RODNEY M HARANO 1.00 X 0 0 0 TERESA C MASON 1.00 X 0 0 0 TERRY BRANSTAD 1.00 X 0 0 0 THOMAS D FOARD 1.00 X 0 0 0 THOMAS E HILTON 1.00 X 0 0 0 TOMMYE E BARIE 1.00 X 0 0 0 WILLIAM A MCKENNA JR 1.00 X 23750 0 0 WILLIAM D SCHNEIDER SR 1.00 X 0 0 0 WILLIAM L REEB 1.00 X 0 0 0 ANTHONY PUGLIESE 40.00 X 564025 0 50882 MICHAEL BUDDENDECK 40.00 X 207767 0 30346 RICHARD MILLER 40.00 X 385445 0 94970 ARLEEN THOMAS 40.00 X 599950 0 91741 CRAIG MILLS 40.00 X 429847 0 32219 CYNTHIA FORNELLI 40.00 X 1214886 0 56219 JANICE MAIMAN 40.00 X 422080 0 63456 MARK PETERSON 40.00 X 489882 0 59151 SUSAN COFFEY 40.00 X 575041 0 64100 6553467 0 563488 147 0 1 0 WILKIE FARR & GALLAGHER LLC 787 SEVENTIETH AVENUE NEW YORK NY 10019 LEGAL 933223 JH COHN LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 ACCOUNTING 593009 BROOKS PIERCE MCLENDON HUMPHREY & LEO 230 N ELM ST 2000 GREENSBORO NC 27401 LEGAL 465433 HARBOR CONSULTING 100 CUMMINGS CENTER STE 116-E BEVERLY MA 01915 CONSULTING 354754 ACCENTURE LLP 11951 FREEDOM DR RESTON VA 20190 CONSULTING 343700 30 113278540 113278540 UNIFORM CPA/APFS EXAMS 900099 25939580 25939580 CONFERENCES 611430 25559682 25559682 PROFESSIONAL DEVELOPME 900099 16102718 16102718 TECHNICAL PUBLICATION 511130 15558076 15558076 MAGAZINE PUBLICATIONS 511120 6033691 2440479 3593212 986804 986804 90180551 2435053 2435053 5771844 2335988 3435856 500004 500004 0 0 50946163 51100437 -154274 -154274 -154274 AFFINITY PROGRAMS - 900003 1130542 1130542 OTHER 900099 822237 822237 LOSS ON JOINT VENTURE 900099 -251179 -251179 1701600 213213314 87409576 5929200 6595998 3954840 78560 155756 6946832 61208136 28875533 7498830 4799046 1176096 525387 1214940 399461 24644257 3416236 8098372 7805720 1870343 8885408 7912387 17474516 834304 9271516 834097 UNRELATED BUSINESS INCO 395407 SALES COMMISSIONS 14569252 COMPUTER BASED TESTING 6454474 PROFESSIONAL DEVELOPMEN 2925125 6972945 239197776 40640557 26740494 5507898 2242275 11579879 11292411 5386917 5641253 1607193 1588591 14576687 10877576 40646125 18711344 20999426 21934781 98657295 105086281 7716724 7010464 206672576 192414126 28263589 29321143 60510514 62776952 27500000 18750000 56113558 73885018 172387661 184733113 X 34284915 7681013 34284915 7681013 206672576 192414126 X -25984462 -619440 X X 0 1 1 X 0 0 0 0 102719164 3400316 3400316 3938351 -538035 1390380 130348 1260032 17425163 5385434 12039729 21830582 13195562 8635020 21934781 -725000 DEFERED RENT 16298543 DEFERRED EMPLOYEE BENEFITS 54891227 COMPENSATED ABSENCE 2187235 DUE FROM SUBSIDIARY-CPA2BIZ, INC 1041834 INVESTMENT IN JOINT VENTURE 191179 73885018 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE INSTITUTE HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE INSTITUTE DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. THE INSTITUTE'S U.S. FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2009 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. AS OF JULY 31, 2012 AND 2011, THE INSTITUTE DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS 1 0 0 0 0 0 0 0 0 0 X AUSTRALIA MEMBERSHIP FEE 43888 MALAYSIA MEMBERSHIP FEE 38828 JAMAICA 13040 UNITED KINGDOM CONTRIBUTION 60000 SWITZERLAND INVESTMENT IN JOINT VENTURE. 314336 1 0 1 0 1 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: THE ORGANIZATION PAID A MEMBERSHIP FEE TO A RELATED PROFESSIONAL ORGANIZATION. SCHEDULE J, PART II, LINE 1: ASSISTANCE TO SWITZERLAND INCLUDES $60,000 IN INITIAL INVESTMENT IN JOINT VENTURE AND $254,338 IN LOANS. BOTH OF THESE AMOUNTS ARE REFLECTED ON FORM 990 PART X, AND CAN BE FOUND ON LINES 25 AND 7 RESPECTIVELY. FORM 8886 AND FORM 8832 SCHEDULE F, PART IV, LINE 5 THE ASSOCIATION HAS ATTACHED FORM 8865 TO THE 990. IN ADDITION, THE ASSOCIATION AS ATTACHED FORM 8865 AND FORM 8832 TO THEIR FORM 990T. 1 AICPA FOUNDATION 220 LEIGH FARM RD DURHAM NC 27707 136169602 501(C)(3) 379500 N/A MINORITY SCHOLARSHIPS, JUDICIAL COLLEGE THE VOLUNTEER CENTER OF DURHAM 324 BLACKWELL STREET SUITE 1140 DURHAM NC 27701 237128378 501(C)(3) 14670 N/A CONTRIBUTION NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 7249 A HANOVER PARKWAY GREENBELT MD 20770 237097490 501(C)(3) 20000 N/A SPONSOR REGIONAL CONFERENCE SEC HISTORICAL SOCIETY 1101 PENNSYLVANIA AVENUE NWEVENING STAR BUILDING WASHINGTON DC 20004 522213646 501(C)(3) 15000 N/A CONTRIBUTION EBRIERF 1100 13TH ST NW SUITE 878 WASHINGTON DC 20005 521190398 501(C)(3) 25000 N/A SUSTAINING PARTNER CONTRIBUTION THE DURHAM ART GUILD 120 MORRIS STREET DURHAM NC 27701 560798002 501(C)(3) 9500 CONTRIBUTION JUMPSTART COALITION 919 18TH STREET NW SUITE 300 WASHINGTON DC 20006 522031287 501(C)(3) 20000 SPONSORSHIP OF FINANCIAL LITERACY DAY BUSINESS PROFESSIONAL OF AMERICA 5454 CLEVELAND AVE COLUMBUS OH 43231 311135712 501(C)(3) 19475 SPONSORSHIP ASCEND INC 120 WALL STREET 3RD FLOOR NEW YORK NY 10005 510527847 501(C)(3) 5500 CONVENTION FBLA-PBL INC 1912 ASSOCIATION DRIVE RESTON VA 201911591 501(C)(3) 6000 CONTRIBUTION ASSOCIATION OF LATINO PROFESSIONALS IN FINANCE AND ACCOUNTING 801 SOUTH GRAND AVENUE SUITE 650 LOS ANGELES CA 90017 320178401 501(C)(6) 17500 NATIONAL CONVENTION SPONSORSHIP GREATER DURHAM CHAMBER OF COMMERCE PO BOX 3829 DURHAM NC 27701 560207530 501(C)(6) 30300 N/A MEMBERSHIP & MEETING SPONSORSHIP GREATER RALEIGH CHAMBER OF COMMERCE PO BOX 2978 RALEIGH NC 27602 560370850 501(C)(6) 6000 N/A MEMBERSHIP FEE INTERNATIONAL FEDERATION OF ACCOUNTANTS 545 FIFTH AVENUE NEW YORK NY 10017 132915461 501(C)(6) 2989398 MEMBERSHIP DUES CHAPEL-HILL CARRBORO CHAMBER OF COMMERCE 104 S ESTES DRIVE CHAPEL HILL NC 27514 560798467 501(C)(6) 15375 MEMBERSHIP DC CHAMBER OF COMMERCE 1213 K STREET NW WASHINGTON DC 20005 237158230 501(C)(6) 250000 MEMBERSHIP FEES DURHAM PUBLIC SCHOOLS PO BOX 300002 DURHAM NC 27702 566001021 501(C)(3) 15000 CONTRIBUTION XBRL 1050 CONNECTICUT AVENUE NW STE 400 WASHINGTON DC 20036 205592157 501(C)(6) 29167 MEMBERSHIP FEES NATIONAL COUNCIL OF PHILLIPPINE AMERICAN CANADIAN ACCOUNTANTS 3335 DESPLAINES ST SUITE 2-N CHICAGO IL 60661 952976350 501(C)(6) 10000 AICPA-NCPACA SCHOLARSHIP 10 9 RESEARCH GRANTS 9 78560 SCHEDULE I, PART I, LINE 2: THE INSTITUTE VERIFIES THAT THE GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR EXEMPT PURPOSES. X X X X 1 1 X X X X X X 0 0 0 BARRY C MELANCON 1101202 0 472500 0 27092 0 8389 0 24885 0 1634068 0 0 0 ANTHONY PUGLIESE 457791 0 88250 0 17984 0 38030 0 17295 0 619350 0 16500 0 MICHAEL BUDDENDECK 207767 0 0 0 0 0 11482 0 20746 0 239995 0 0 0 RICHARD MILLER 367461 0 0 0 17984 0 90116 0 13514 0 489075 0 16500 0 ARLEEN THOMAS 507325 0 74641 0 17984 0 83094 0 15606 0 698650 0 16500 0 CRAIG MILLS 335347 0 94500 0 0 0 20203 0 18146 0 468196 0 0 0 CYNTHIA FORNELLI 911086 0 303800 0 0 0 38407 0 26324 0 1279617 0 0 0 JANICE MAIMAN 404097 0 0 0 17983 0 63251 0 5587 0 490918 0 0 0 MARK PETERSON 471898 0 0 0 17984 0 32903 0 30836 0 553621 0 16500 0 SUSAN COFFEY 511467 0 45590 0 17984 0 38057 0 29635 0 642733 0 16500 0 FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUALS ARE ELIGIBLE TO BECOME VOTING MEMBERS IF THEY MEET AT LEAST ONE OF THE FOLLOWING CRITERIA: POSSESS A VALID AND UNREVOKED CPA CERTIFICATE ISSUED BY A LEGALLY CONSTITUTED AUTHORITY (THE ADMISSION REQUIREMENT BEFORE THE RECENT BYLAW CHANGE) AT ANY TIME POSSESSED A VALID CPA CERTIFICATE, AS LONG AS THE CERTIFICATE WAS NOT REVOKED AS A RESULT OF A DISCIPLINARY ACTION. FULFILL THE EDUCATION, EXAMINATION AND EXPERIENCE REQUIREMENTS OF THE UNIFORM ACCOUNTANCY ACT (UAA) FOR CPA CERTIFICATION. THIS INVOLVES COMPLETING 150 HOURS OF EDUCATION, PASSING THE CPA EXAM AND HAVING AT LEAST ONE YEAR OF WORK EXPERIENCE. THE UAA IS THE CERTIFICATION/LICENSURE MODEL APPROVED BY BOTH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY AND THE AICPA. FORM 990, PART VI, SECTION A, LINE 7A PER THE AICPA BYLAWS, THERE SHALL BE AT LEAST ONE MEMBER OF COUNCIL DIRECTLY ELECTED BY THE MEMBERS OF THE INSTITUTE IN EACH STATE HAVING ONE OR MORE PERSONS ON THE MEMBERSHIP LISTS OF THE INSTITUTE. THE TOTAL NUMBER OF DIRECTLY ELECTED MEMBERS OF COUNCIL SHALL BE EIGHTY-FIVE. THE NUMBER OF SEATS SHALL BE EQUITABLY ALLOCATED AMONG THE STATES IN DIRECT PROPORTION TO THE NUMBER OF INSTITUTE MEMBERS ENROLLED FROM EACH STATE. FORM 990, PART VI, SECTION A, LINE 7B MINUTES OF THE COUNCIL ARE PREPARED AND APPROVED AT EACH SUBSEQUENT COUNCIL MEETING. FORM 990, PART VI, SECTION B, LINE 11 THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ENGAGES AN INDEPENDENT CPA TAX PROFESSIONAL TO PREPARE THE FORM 990. BOARD MEMBERS GENERALLY FEEL THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE BOARD OR AUDIT COMMITTEE'S ROLE IS TO EVALUATE THE PERSON(S) OR FIRM HIRED TO PREPARE THE TAX RETURN AND TO DETERMINE THAT IT IS APPROPRIATELY FILED. THE INSTITUTE HAS TAKEN THESE STEPS WITH THE AUDIT COMMITTEE. A REVIEW OF THE FINAL VERSION OF THE FORM 990 WAS ALSO PERFORMED BY MEMBERS OF THE AICPA'S FINANCE MANAGEMENT TEAM. FORM 990, PART VI, SECTION B, LINE 12C THE INSTITUTE MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY SUCH ACTIONS AS A REVIEW OF HIRED CONSULTANTS TO DETERMINE IF INDEPENDENCE DOES EXIST AND AN ENVIRONMENTAL SCAN OF BUSINESS NEWS TO ENSURE THAT NO CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE AICPA EXECUTIVE COMPENSATION COMMITTEE, COMPOSED OF THE BOARD CHAIR, PAST CHAIR, CHAIR OF FINANCE, CHAIR OF AUDIT AND ONE OTHER BOARD MEMBER, REVIEW ALL MATTERS OF COMPENSATION RELATIVE TO THE INSTITUTE'S PRESIDENT AND KEY OFFICERS. THE COMMITTEE'S ROLES AND RESPONSIBILITIES INCLUDE; 1) ENSURING THAT THE INSTITUTE'S EMPLOYEE COMPENSATION AND PAY PRACTICES ARE CONSISTENT WITH INSTITUTE VALUES AND COMPETITIVE PRACTICES IN THE MARKETPLACE, 2) ESTABLISHING AND ANNUALLY REVIEWING THE COMPENSATION OF THE INSTITUTE'S PRESIDENT AND KEY OFFICERS (INCLUDING A REVIEW OF THE CASH COMPENSATION, BENEFITS, PERQUISITES AND CONDITIONS OF EMPLOYMENT). 3) PERIODICALLY REVIEWING THE EMPLOYEES' BENEFITS WITH REGARD TO COSTS AND LIABILITIES AND 4)REVIEWING THE ACTIVITIES ANALYSES PREPARED BY THE AICPA'S EXTERNAL COMPENSATION CONSULTANT. FORM 990, PART VI, SECTION C, LINE 19 PART VI, SEC C, # 19; THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE INSTITUTE'S WEB SITE: WWW.AICPA.ORG. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -619,440. FORM 990, PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NORTHSTAR CONFERENCES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 061623588 CONFERENCES DE N/A AICPA GLOBAL ENTERPRISES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 AICPA GLOBAL ENTERPRISES II LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 AICPA GLOBAL ENTERPRISES III LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 ACCOUNTING RESEARCH ASSOCIATION 220 LEIGH FARM ROAD DURHAM NC 27707 136227058 DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING STANDARDS DE 501(C)(6) N/A N/A 0 AICPA BENVOLENT FUND 220 LEIGH FARM ROAD DURHAM NC 27707 136168775 PROVIDE FINANCIAL ASSISTANCE TO NEEDY MEMBERS OF AICPA NY 501(C)(3) 509(A)(2) N/A 0 AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY DC 501(C)(3) 509(A)(1) N/A 0 AICPA EDCUATIONAL FUND INC 220 LEIGH FARM ROAD DURHAM NC 27707 133552063 PROVIDES SPEAKERS FOR EDUCATIONAL SEMINARS FOR THE ACCOUNTING PROFESSION NY 501(C)(3) 509(A)(3) N/A 0 CPA'S IN SUPPORT OF AMERICA 220 LEIGH FARM ROAD DURHAM NC 27707 134188683 FINANCIAL ASSISTANCE TO VICTIMS OF TERRORIST ATTACKS AND NATURAL DISASTERS NY 501(C)(3) 509(A)(1) N/A 0 AICPA'S CORPORATE CITZENSHIP FOUNDATION INC 220 LEIGH FARM ROAD DURHAM NC 27707 900404724 ASSISTS LOCAL CHARITIES NY 501(C)(3) 509(A)(1) N/A 0 AICPA POLITICAL ACTION COMMITTEE 220 LEIGH FARM ROAD DURHAM NC 22707 132937976 CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE DC 527 N/A 0 INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 333 BAY ST BAY ADELAIDE CENTER TORONTO, ONTARIO CA SAME AS AICPA CA 0 SHARED SERVICES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 134138330 MANAGE SHARED SERVICES BETWEEN AICPA AND STATE SOCIETIES DE N/A ROYALTIES 0 0 ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS 220 LEIGH FARM ROAD DURHAM NC 27707 454088500 JOINT VENTURE BETWEEN AICPA & CIMA - GLOBAL PROMOTION OF MGMNT ACCOUNTING SZ -251179 59487 0 0 CPA2BIZ INC 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 223731549 INTERNET PORTAL MARKETING DE N/A C 133197 17867536 0.76550 1 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 CPA2BIZ INC A 2247094 CPA2BIZ INC L 17044587