INSTRUCTION SHEET LICENSED CERTIFIED PUBLIC ACCOUNTANT

INSTRUCTION SHEET LICENSED CERTIFIED PUBLIC ACCOUNTANT ACCEPTANCE OF EXAMINATION ENDORSEMENT OF LICENSE RESTORATION Read each of the 4 steps below in the order that they are listed, then follow the directions as they apply to you. The application which you submit is valid for three years from the date of receipt. Step 1. Step 2. Use the REFERENCE SHEET (CHART I) to select the appropriate Profession Name, 3 digit Profession Code, Licensure Method and Fee, and record that information in PART I of the Application for Licensure and/or Examination. Complete all 4 pages of the Application for Licensure and/or Examination in their entirety to avoid unnecessary delays in processing. Report all examination(s) as referenced in the instructions in Part V - Record of Examination. DO NOT COMPLETE PART VII Step 3. The remainder of this form contains specific instructions for each Licensure Method. Locate the instructions for the Licensure Method you recorded on PART I and follow those instructions. All documents in a foreign language that are required to be submitted with an application must be accompanied by an original, notarized translation that has been performed by a person, other than the applicant, who is fluent in both English and the language of the document(s). The translator shall certify to the above requirements as well as to the accuracy of the translation. Step 4. If needed, a telephone number for assistance in completing the Application Package is provided on the REFERENCE SHEET. Additional application forms can be downloaded from the IDFPR Web site at www.idfpr.com. DPR-LCPA (Instructions Revised 4/14) Packet Updated 4/30/14

ACCEPTANCE OF EXAMINATION 1. If you passed the CPA examination in Illinois, the Department will automatically receive verification of your Illinois CPA certificate from the Illinois Board of Examiners (IBOE). 2. If you passed the CPA examination in another state, the Department must receive verification of your CPA certificate from the other state showing that you possess qualifications substantially equivalent to Illinois. Contact the state where you hold a CPA certificate and have an official statement verifying the requirements you met to receive the CPA certificate in that state sent directly to the Department. 3. The Certification by Licensing Agency / Board (CT) must be completed by each jurisdiction in which you have been licensed. 4. The Verification of Employment / Experience (VE-PAE) must be completed by your supervisor to document at least one year of full-time experience providing any type of service or advice involving the use of accounting, audit, management advisory, financial advisory, tax, or consulting skills, or other attestation engagements which may be gained through employment in government, industry, academia, or public practice. The experience must have been gained after completion of the education required to take the Uniform CPA Examination 5. If your CPA certificate was issued more than 4 years prior to applying for licensure, you must complete the Public Accounting CPE reporting form (PA-RF) listing a minimum of 90 hours of CPE obtained within 3 years immediately preceding the application for licensure. 6. The Affidavit Social Security Number must be completed by those applicants who will never reside or work in the United States. 7. Fee payment amount is indicated on the Reference Sheet, Chart I. Fee payment must be in the form of a check or money order made payable to the Illinois Department of Financial and Professional Regulation. 8. Forward four-page application, supporting documentation, and fee payment to: Illinois Department of Financial and Professional Regulation ATTN: Division of Professional Regulation P. O. Box 7007 Springfield, Illinois 62791 CERTIFIED PUBLIC ACCOUNTANT - PAGE 2

ENDORSEMENT OF LICENSE 1. The Certification by Licensing Agency / Board (CT) must be completed by your jurisdiction of original licensure. Documentation must show that you possess qualifications substantially equivalent to this state. If your qualifications were not substantially equivalent, you must document at least 4 years of experience in the practice of public accounting within the 10 years preceding the application for licensure. The experience must have been gained after passage of the Uniform CPA Examination. 2. The Certification by Licensing Agency / Board (CT) must be completed by your jurisdiction of current licensure. 3. The Verification of Employment / Experience (VE-PAE) must be completed by your supervisor to document at least one year of full-time experience providing any type of service or advice involving the use of accounting, audit, management advisory, financial advisory, tax, or consulting skills, or other attestation engagements which may be gained through employment in government, industry, academia, or public practice. The experience must have been gained after completion of the education required to take the Uniform CPA Examination. 4. The Affidavit Social Security Number must be completed by applicants who will never reside or work in the United States. 5. Fee payment amount is indicated on the REFERENCE SHEET, CHART I. Fee payment must be in the form of a check or money order made payable to the Illinois Department of Financial and Professional Regulation. 6. Forward four-page application, supporting documentation and fee payment to: Illinois Department of Financial and Professional Regulation ATTN: Division of Professional Regulation P. O. Box 7007 Springfield, Illinois 62791 CERTIFIED PUBLIC ACCOUNTANT - PAGE 3

RESTORATION IMPORTANT NOTICE: These Restoration Instructions apply only to those certified public accountants whose licenses have been on inactive status, or in non-renewed status, for five or more years. If your license has been inactive, or in non-renewed status, for less than five years, you should contact the Department of Financial and Professional Regulation Call Center at 1-800-560-6420 for detailed instructions on how to restore it to active status. 1. Supporting Document CT must be completed by the jurisdiction(s) where you have practiced since your Illinois license expired, if applicable. You are authorized to photocopy this form if necessary. You must direct the licensing agency/board to return document CT directly to you. 2. Use Supporting Document VE-PAE to verify employment experience since your license expired, if applicable. 3. The Affidavit Social Security Number is to be completed by only those applicants who will never reside or work in the United States. The form must be completed and submitted with the application, other required supporting documents and fee payment. 4. Supporting Document RS must be completed. If this form was not included in the application packet, you must obtain one by contacting the Department of Financial and Professional Regulation Call Center at 1-800-560-6420. 5. Submit an affidavit attesting to military service after your license had expired, if applicable. 6. Submit proof of 120 hours of CPE obtained within three years immediately preceding application for restoration. Not less than 4 hours of the 120 hours shall be courses covering the subject of professional ethics. (Individuals who held a license in Illinois as a certified public accountant less than 3 years are not required to complete the minimum 4 hours in professional ethics). 7. Forward four-page application, supporting documentation and fee payment as noted on RS form to: Illinois Department of Financial and Professional Regulation ATTN: Division of Professional Regulation P. O. Box 7007 Springfield, Illinois 62791 CERTIFIED PUBLIC ACCOUNTANT - PAGE 4

LICENSURE METHODS AND DEFINITIONS Following are definitions of the various methods used in issuing licenses for professionals in the State of Illinois. Some of these licensure methods may not be applicable to your profession. Refer to the enclosed instruction sheet to determine the specific licensure methods/requirements for your profession. Licensure Methods Definition Examination Applicant has applied or is required to take and pass all or a portion of an exam scheduled and/or given by the Department or a representative of the Department. Endorsement of License Original license issued in another state and that state's requirements were substantially equivalent to Illinois requirements at time license was issued. Acceptance of Examination Applicant has taken a National Exam, referred to by Illinois statute, in any state. Applicant may or may not be licensed in another state. Restoration Applicant has previously been licensed in State of Illinois and has allowed license to lapse long enough to require reapplication. Possible exam passage and/or committee review. Grandfather/Waiver Applicant will be licensed without regard to current requirements because statute allows this based on past qualification and practices (for a specified time only). Non-examination Applicant is licensed by meeting qualifications required by statute. There is no exam for these professions. These can be either businesses or individuals. DPR-I-DEFINE D 7/06

IMPORTANT NOTICE Elder and Child Abuse Reporting "Pursuant to Public Act 91-0244, effective January 1, 2000, if you have reason to believe that an adult 60 years of age or older who resides in a domestic living situation who, because of dysfunction is unable to seek assistance for himself or herself has, within the previous 12 months been subject to abuse, neglect or financial exploitation, the mandated reporter shall, within 24 hours after developing such belief, report this suspicion to the Department on Aging. Reports should be made to DEPARTMENT ON AGING AT 1-800-252-8966." "Public Act 91-0244 also requires that if you have reasonable cause to believe a child known to you in your professional capacity may be an abused or neglected child you are required to report such possible neglect or abuse to the DEPARTMENT OF CHILDREN AND FAMILY SERVICES AT 1-800-25abuse." DPR-I-abuse 12/99

REFERENCE SHEET ALL FEES ARE NONREFUNDABLE Department reserves the right to change fees if prevailing circumstances necessitate such action. CHART I - PROFESSION NAME, PROFESSION CODE, LICENSURE METHOD & FEE PROFESSION LICENSURE APPLICATION PROFESSION NAME CODE METHOD FEE Licensed Certified 065 Acceptance of Examination $120.00 Public Accountant Licensed Certified 065 Endorsement of License $120.00 Public Accountant Licensed Certified 065 Restoration See Supporting Public Accountant Document RS CHART II - EXAMINATION CODES AND FEES NOT APPLICABLE FOR PUBLIC ACCOUNTANTS ENTER N/A IN PART VII a) OF APPLICATION FOR LICENSURE AND/OR EXAMINATION CHART III - EXAMINATION DATES AND LOCATION NOT APPLICABLE FOR PUBLIC ACCOUNTANTS ENTER N/A IN PART VII b) OF APPLICATION FOR LICENSURE AND/OR EXAMINATION CHART IV - SCHOOL CODES NOT APPLICABLE FOR PUBLIC ACCOUNTANTS ENTER N/A IN PART VII c) OF APPLICATION FOR LICENSURE AND/OR EXAMINATION * * * * * REQUEST FOR ASSISTANCE * * * * * If assistance is needed, direct your request to one of the following telephone numbers: 1-800-560-6420 TTY - 1-866-325-4949 Please allow 3 weeks from mailing your application before making an inquiry concerning its status. DPR-LCPA 4/14

Illinois Department of Financial and Professional Regulation Division of Professional Regulation Application Checklist for Licensed Certified Public Accountant In order for your application to be processed, ALL REQUIRED SUPPORTING DOCUMENTATION MUST BE SUBMITTED with the application and required fee unless otherwise directed in the instructions. Before you mail your application, check the following items to make sure your application is complete! FOUR-PAGE APPLICATION REVIEW Part I. Application Category Information Part II. Applicant Identifying Information Part III. Education Information Part IV. Record of Licensure Information Part V. Record of Examination Part VI. Personal History Information Part VII. Examination Coding Information (If applicable) Part VIII. Child Support and/or Student Loan Information Part IX. Certifying Statement -- Signed and Dated SUPPORTING DOCUMENTS Application Fee COMPLETED SUBMITTED Four-page Application for Licensure and/or Examination CT Form--Supporting Document completed by original and current jurisdiction (if applicable) VE-PAE Form--Supporting Document must be completed verifying at least one year of full-time experience PA-RF Form--Supporting Document must be completed documenting 90 hours of CPE obtained within three years prior to application for licensure. Note: This document is required only if your CPA certificate/license was issued more than 4 years prior to applying for licensure. RS Form (restoration method only) Affidavit--Social Security Number (only for applicants who reside and work in a country other than the U.S. and who will never reside or work in the U.S.) Copy of DD214 (restoration method only) Certificates of 120 hours of CPE Attendance (restoration only) if applicable All supporting documents may not be required. Please refer to application instructions for your specific method of licensure. IL486-1971 (LCPA) 09/06

APPLICATION FOR LICENSURE AND/OR EXAMINATION FOR OFFICIAL USE ONLY IMPORTANT NOTICE: Completion of this form is necessary for consideration for licensure under 225 of the Illinois Compiled Statutes. Disclosure of this information is VOLUNTARY. However, failure to comply may result in this form not being processed. The following materials are required to make Application for Licensure and/or Examination in Illinois: 1. Four page APPLICATION FOR LICENSURE AND/OR A. Type or print legibly with black ink only. EXAMINATION. B. FEES ARE NOT REFUNDABLE. 2. INSTRUCTION SHEET, which gives step by step C. Disclosure of your U.S. social security number, if you have one, is application instructions for your profession. mandatory, in accordance with 5 Illinois Compiled Statutes 100/ 3. REFERENCE SHEET, which gives detailed coding 10-65 to obtain a license. The social security number may be information for your profession. provided to the Illinois Department of Public Aid to identify persons 4. SUPPORTING DOCUMENTS, forms, and/or any other who are more than 30 days delinquent in complying with a child documentation you may be required to submit with your support order, or to the Illinois Department of Revenue to identify application. persons who have failed to file a tax return, pay tax, penalty or 5. If the name shown on your supporting documents is interest shown in a filed return, or to pay any final assessment or different from that shown on your application, you must tax penalty or interest, as required by any tax Act administered by submit PROOF OF LEGAL NAME change - copy of marriage license, divorce decree, affidavit or court order. of identification. the Illinois Department of Revenue, or to other entities for verification PART I: Application Category Information A. SEE REFERENCE SHEET, CHART I, OR INSTRUCTIONS PRIOR TO COMPLETING ITEMS 1 THROUGH 4 1. PROFESSION NAME 2. PROFESSION CODE 3. LICENSURE METHOD 4. FEE B. CHECK BOX INDICATING THE APPROPRIATE INFORMATION REGARDING YOUR APPLICATION This is the first time I have made application for this profession in Illinois. I have previously made application for this profession in Illinois. However, my previous application expired and I am now reapplying. Other: Carefully follow all steps outlined on the INSTRUCTION SHEET. In addition, note the following: My application for this profession had previously been denied in Illinois. I am reapplying since I have fulfilled additional requirements. I have previously made application for this profession in Illinois. However, I am now applying under new statutory language. PART II: Applicant Identifying Information--You must notify the Department of Financial and Professional Regulation - Division of Professional Regulation and/or Continental Testing Service in writing, of any address changes after you file this application in order to receive any further information. 1. NAME LAST FIRST MIDDLE 2. TITLE (e.g., M.D., D.D.S., etc.) 3. UNITED STATES SOCIAL SECURITY NO. $ 4. PERMANENT MAILING ADDRESS STREET CITYSTATE/COUNTRY ZIP CODE COUNTY 5. BUSINESS ADDRESS STREET CITYSTATE/COUNTRY ZIP CODE COUNTY 6. MAIDEN, GIVEN SURNAME, OR ANY NAME(S) UNDER WHICH SUPPORTING DOCUMENTS WILL BE SUBMITTED. (SEE INSTRUCTIONS #5 ABOVE) 7. MOTHER'S MAIDEN NAME 8. PLACE OF BIRTH CITY STATE/COUNTRY 9. DATE OF BIRTH 10.AGE Female Month Day Year Male 11. TELEPHONE NUMBER WHERE YOU MAY BE REACHED 12. PREFERRED e-mail Work: ( ) Home: ( ) ADDRESS(ES) [If available] (Area Code) (Area Code) Fax: ( ) Fax: ( ) (Area Code) (Area Code) IL486-1019 01/14 (LT) APPLICATION FOR LICENSURE AND/OR EXAMINATION - Page 1 of 4 Additional application forms can be downloaded from the IDFPR Web site at www.idfpr.com.

PART III: Education Information 1. PRELIMINARY EDUCATION (Elementary and High School or G.E.D. Circle number of years completed) 1 2 3 4 5 6 7 8 9 10 11 12 2. NAME OF LAST PRELIMINARY SCHOOL ATTENDED 5. COLLEGE OR UNIVERSITY (Circle number of years completed) 1 2 3 4 5 6 7 8 6. COLLEGE OR UNIVERSITY NAME (Undergraduate and Graduate) Graduated Received High School? Yes No OR G.E.D.? Yes No 3. LAST PRELIMINARY SCHOOL LOCATION (City and State) Graduated? Yes No LOCATION (City and State or Country) DATES OF ATTENDANCE FROM TO Month/Year Month/Year 7. SPECIALIZED TRAINING (Residency, Professional Training, Vocational Training, Practical or Clinical Training) LOCATION DATES OF ATTENDANCE INSTITUTION NAME (City and State or Country) FROM TO Month/Year 4. DATE OF GRADUATION Month Month/Year Year TYPE OF DEGREE EARNED Did You Complete Training? Yes Yes Yes Yes Yes No No No No No NAME (Last, First, MI): SS#: Profession: IL486-1019 APPLICATION FOR LICENSURE AND/OR EXAMINATION - Page 2 of 4

PART IV: IL486-1019 Record of Licensure Information If you have ever been licensed to practice the profession for which you are now making application, or held a related license, complete the information requested below. If you have ever held a temporary, trainee or apprenticeship license, or a permit, it must be listed here also. In addition, the INSTRUCTION SHEET enclosed with this Application package may instruct you to have Certification(s) of Licensure in other state(s) prepared and submitted in support of your application (contact other state(s) regarding possible fee). You must also list all other licenses held in Illinois, however, certification of licensure from Illinois is not required. Failure to disclose all licenses held may result in denial of your application or other appropriate action. STATE State of Original Licensure State of Current Licensure where you most recently have been practicing. Other States of Licensure PART V: Record of Examination NAME OF EXAMINATION PROFESSION NAME LICENSE NUMBER (If additional space is needed, attach a separate sheet.) (If additional space is needed, attach a separate sheet.) DATE OF ISSUANCE LICENSE STATUS (Active, Lapsed, etc.) If you have ever taken a licensure examination in Illinois or any other state for the profession for which you are now making application, you must complete the information requested below. EACH EXAMINATION ATTEMPT MUST BE SHOWN. Failure to disclose an examination attempt may result in the denial of your application or other appropriate action. STATE MONTH/YEAR EXAM RESULTS (Passed, Failed, Absent) APPLICATION FOR LICENSURE AND/OR EXAMINATION - Page 3 of 4 NAME (Last, First, MI): SS#: Profession:

PART VI: Personal History Information (This part must be completed by all applicants) 1. Have you been convicted of or pled guilty or nolo contendere to any criminal offense in any state or in federal court? Please do not give details on minor traffic charges, but do include information relating to Driving While Intoxicated (DWI) charges. If yes, attach a certified copy of the court records regarding your conviction, the nature of the offense and date of discharge, if applicable, as well as a statement from the probation or parole office. 2. Have you been convicted of a felony? 3. If yes, have you been issued a Certificate of Relief from Disabilities by the Prisoner Review Board? If yes, attach a copy of the certificate. 4. Have you had or do you now have any disease or condition that interferes with your ability to perform the essential functions of your profession, including any disease or condition generally regarded as chronic by the medical community, i.e., (1) mental or emotional disease or condition; (2) alcohol or other substance abuse; (3) physical disease or condition, that presently interferes with your ability to practice your profession? If yes, attach a detailed statement, including an explanation whether or not you are currently under treatment. 5. Have you been denied a professional license or permit, or privilege of taking an examination, or had a professional license or permit disciplined in any way by any licensing authority in Illinois or elsewhere? If yes, attach a detailed explanation. 6. Have you ever been discharged other than honorably from the armed service or from a city, county, state or federal position? If yes, attach a detailed explanation. PART VII: Examination Coding Information (This part is for examination applicants only) Refer to the REFERENCE SHEET enclosed with this application package and complete the following: a) CHART II - Select examination(s) you desire and enter Test Codes. b) CHART III - Select the examination site you desire and enter Test Center Code: c) CHART IV - Find your School of Graduation and enter school code: d) Record the number of times you have taken this exam in Illinois or any other state: PART VIII: PART IX: Child Support and/or Student Loan Information (Every applicant is required by law to respond to the following questions) 1. In accordance with 5 Illinois Compiled Statutes 100/10-65(c), applications for renewal of a license or a new license shall include the applicant's Social Security number, and the licensee shall certify, under penalty of perjury, that he or she is not more than 30 days delinquent in complying with a child support order. Failure to certify shall result in disciplinary action, and making a false statement may subject the licensee to contempt of court. Are you more than 30 days delinquent in complying with a child support order? Yes No (NOTE: If you are not subject to a child support order, answer "no.") 2. In accordance with 20 Illinois Compiled Statutes 2105/2105-(5), "The Department shall deny any license or renewal authorized by the Civil Administrative Code of Illinois to any person who has defaulted on an educational loan or scholarship provided by or guaranteed by the Illinois Student Assistance Commission or any governmental agency of this State; however, the Department may issue a license or renewal if the aforementioned persons have established a satisfactory repayment record as determined by the Illinois Student Assistance Commission or other appropriate governmental agency of this State." (Proof of a satisfactory repayment record must be submitted.) Are you in default on an educational loan or scholarship provided/guaranteed by the Illinois Student Assistance Commission or other governmental agency of this State? Yes No Certifying Statement Under penalties of perjury, I declare that I have examined the application and all supporting documents submitted by me in connection therewith, and to the best of my knowledge, they are true, correct, and complete. Signature of Applicant I UNDERSTAND THAT FEES ARE NOT REFUNDABLE. My signature above authorizes the Department of Financial and Professional Regulation to reduce the amount of this check if the amount submitted is not correct. I understand this will be done only if the amount submitted is greater than the required fee hereunder, but in no event shall such reduction be made in an amount greater than $50. IL486-1019 APPLICATION FOR LICENSURE AND/OR EXAMINATION - Page 4 of 4 Date YES NO NAME (Last, First, MI): SS#: Profession:

IMPORTANT NOTICE: Completion of this form is necessary for consideration for licensure under 225 of the Illinois Compiled Statutes. Disclosure of this information is VOLUNTARY. However, failure to comply may result in this form not being processed. CERTIFICATION BY LICENSING AGENCY / BOARD SUPPORTING DOCUMENT CT APPLICANT: Complete the applicant section of this form then forward this form to the jurisdiction in which you are requesting certification by a licensing agency/board. Contact certifying jurisdiction for appropriate fee. You are authorized to photocopy this form as necessary. 1. NAME LAST FIRST MIDDLE 2. DATE OF BIRTH 3. SOCIAL SECURITY NUMBER / / Month Day Year - - 4. ADDRESS STREET, CITY, STATE, ZIP CODE 5. REFER TO REFERENCE SHEET. Record profession name and three digit profession code for which you are making Illinois application. Profession Name 6. MAIDEN OR GIVEN SURNAME 7. APPLICANT TELEPHONE NUMBER (Daytime) Profession Code Area Code ( ) 8a.RECORD PROFESSION NAME AS IT APPEARS ON YOUR LICENSE FROM THE JURISDICTION TO WHICH THIS FORM IS BEING FORWARDED. (If applicable) 8b.LICENSE NUMBER (If applicable) 8c. ISSUANCE DATE OF LICENSE (If applicable) I hereby authorize to furnish to the Illinois Department of Name of Licensing Agency or Board Financial and Professional Regulation or its designated testing service, the information requested below. Signature Date LICENSING AGENCY: RETURN COMPLETED FORM TO APPLICANT The Illinois Department of Financial and Professional Regulation will accept other forms of certification provided all applicable information requested on this form is contained in the certification. Please record N/A in areas which are not applicable. PART I - CERTIFICATION OF EXAMINATION STATUS A. The applicant has written is scheduled to write the following examination: Name of Examination Date of Examination B. The applicant has or will have written the above-named examination number of times. PART II - CERTIFICATION OF LICENSURE A. NAME OF PROFESSION AS IT APPEARS ON LICENSE B. LICENSE NUMBER C. ISSUANCE DATE OF LICENSE D. EXPIRATION DATE OF LICENSE E. LICENSURE METHOD Examination (Administered in Your State) Reciprocity with (State) National (Name) Waiver/Grandfather State Constructed Credentials Other (Name) Other (Describe) Endorsement of License (State) Acceptance of Examination Results (Administered in Another State) F. CURRENT LICENSURE STATUS G. IF LICENSED BY EXAMINATION, RECORD SCORES Active Inactive Lapsed Other (Explain) Type of Examination Score Written Practical Other (Describe) Received no Grade Below Examination Period days hours IL486-0850 04/06 (LT) CT - Certification by Licensing Agency/Board - Page 1 of 2

PART III - CERTIFICATION OF EXAMINATION SCORES A1. National or other Profession Specific Examination Date of Examination (Record all available information) A 2. Scaled Score Raw Score Standard Deviation Corrected Score National Mean Percent Score SUBJECT B. State Constructed Examination SUBJECT DATE DATE SCORE SCORE SUBJECT SUBJECT DATE DATE SCORE SCORE PART IV - FORMAL ACTIONS A. Is there now or has there ever been any formal action commenced against the applicant? Yes No B. Have there ever been any formal sanctions imposed against the applicant as a matter of public record including but not limited to fine, reprimand, probation, censure, revocation, suspension, surrender, restriction or limitation? (If yes, attach a certified copy of disciplinary action.) Yes No PART V - RECIPROCAL REGISTRATION This state does does not grant the same privilege of reciprocal registration to Illinois registrants. I certify that the information contained herein is true and correct according to the official records of the State. S E A L Print Name Title Agency/Board Street Address City, State, ZIP Code Signature Date Area Code ( ) Telephone Number Attention Licensing Agency/Board: RETURN THIS FORM TO THE APPLICANT. Attention Applicant: FOR INCLUSION WITH APPLICATION PACKET. NAME (Last, First, MI): SS#: Profession: IL486-0850 04/06 (LT) CT - Certification by Licensing Agency/Board - Page 2 of 2

IMPORTANT NOTICE: Completion of this form is necessary for consideration for licensure under 225 ILCS 450/1 et. seq. (Illinois Compiled Statutes). Disclosure of this information is VOLUNTARY. However, failure to comply may result in this form not being processed. VERIFICATION OF EMPLOYMENT/EXPERIENCE SUPPORTING DOCUMENT VE-PAE APPLICANT: Complete the applicant section of this form and forward it to your employer for completion of the verification. You may be requested to further document such experience. This form is to be used for verification of experience during which you provided any type of service or advice involving the use of accounting, audit, management advisory, financial advisory, tax, consulting skills, or other attestation engagements which were gained through employment in government, industry, academia, or public practice. 1. NAME LAST FIRST MIDDLE 2. DATE OF BIRTH 3. SOCIAL SECURITY NUMBER 4. ADDRESS STREET, CITY, STATE, ZIP CODE / / Month Day Year 5. PROFESSION NAME AND THREE DIGIT PROFESSION CODE 6. MAIDEN OR GIVEN SURNAME Certified Public Accountant 0 6 5 Profession Name Profession Code 7. Have you been granted a Certified Public Accountant Certificate by the University of Illinois or the Board of Examiners? Yes No If "Yes," record certificate number Date of issuance / / Month Day Year EMPLOYER: Complete the remainder of this form. Form must be completed by employer where work experience was obtained. PART I. - EMPLOYER INFORMATION A. NAME AND ADDRESS OF EMPLOYER B. NAME OF SUPERVISOR C. SUPERVISOR'S POSITION OR TITLE HELD PART II. - APPLICANT EMPLOYMENT INFORMATION A. NUMBER OF HOURS WORKED PER WEEK D. CATEGORY TYPE (SELECT ONE) GOVERNMENT B. TYPE OF EMPLOYMENT Full-time INDUSTRY Part-time C. DATES OF EMPLOYMENT From / / To / / Month Day Year Month Day Year E. APPLICANT'S POSITION OR TITLE HELD ACADEMIA PUBLIC PRACTICE F. GIVE GENERAL DESCRIPTION OF WORK PERFORMED BY APPLICANT: (If additional space is required, use the reverse side of this form.) I do hereby declare that the information recorded hereon is true and correct and, that I am authorized to verify and release the above recorded employee information. Signature and Title Date IL486-1218 10/13 (PA)

PLEASE TYPE OR PRINT AFFIDAVIT SOCIAL SECURITY NUMBER APPLICANTS who state they cannot obtain a social security number must complete this form. 1. NAME LAST FIRST MIDDLE 2. DATE OF BIRTH / / Month Day Year 3. ADDRESS STREET, CITY, STATE, ZIP CODE 4. NAME OF PROFESSION Record profession name for which you are making application. 5. MAIDEN OR GIVEN SURNAME Profession Disclosure of your U.S. social security number, if you have one, is mandatory, in accordance with 5 Illinois Compiled Statutes, 100/10-65 to obtain a license. The social security number may be provided to the Illinois Department of Public Aid to identify persons who are more than 30 days delinquent in complying with a child support order, or to the Illinois Department of Revenue to identify persons who have failed to file a tax return, pay tax, penalty or interest shown in a filed return, or to pay any final assessment or tax penalty or interest as required by any tax Act administered by the Illinois Department of Revenue, or to other entities for verification of identification. Please be advised your professional licensure act may also require disclosure of your social security number. I hereby certify that I do not have a social security number because I understand that in the event I obtain a social security number, I have the obligation to provide the Division of Professional Regulation, in writing, with the social security number within 10 days. My failure to do so may result in disciplinary action against my license. Under penalty of perjury, I hereby declare that the above information is true and correct. Signature Date IL486-1975 (LT) 09/06

INSTRUCTIONS FOR PERSONS RENEWING THEIR PUBLIC ACCOUNTANT LICENSE You are required to complete 120 hours of Continuing Professional Education (C.P.E.) which must have been acquired during the 36 months immediately preceding October 1 of the year your license expires. Not less than 4 hours of the 120 hours shall be courses covering the subject of professional ethics. If you are selected for the C.P.E. compliance audit, you will be notified to submit evidence of the qualifying hours which you have detailed on this form. FOR PERSONS MAKING APPLICATION FOR RESTORATION OF LICENSURE AS A PUBLIC ACCOUNTANT A person seeking restoration of a license must complete and provide satisfactory evidence of 120 hours of C.P.E. which must have been acquired during the 36 months immediately preceding submission of your application for restoration. Not less than 4 hours of the 120 hours shall be courses covering the subject of professional ethics. IL486-1232 07/22/05 (PA) SATISFACTORY EVIDENCE OF HOURS AND APPLICABLE LIMITATIONS The following describes satisfactory evidence for each category of allowable C.P.E. and applicable limitations: 1. In-Firm courses - confirmation of attendance by the registered sponsoring firm; 2. Other programs attended - Certificate of Attendance issued by the registered sponsor. PROGRAMS OFFERED BY NON-REGISTERED SPONSORS ARE NOT ACCEPTABLE; NOTE: If you are reporting C.P.E. hours used for the fulfillment of a C.P.E. requirement in another state, you must list these programs on a separate sheet and staple it to this form. You must list all program information as required in number 2 on the front side of this form. You must also provide the name and telephone number of the C.E. Coordinator in that state. 3. Correspondence or individual study programs - Certificate of Completion issued by the registered sponsor. Limitation = 60 hours: allowed on the basis of one-half of the average completion time as determined by the sponsor. 4. In addition to the limitations stated in number 3 above, not more than 80 hours during any renewal period may consist of a combination of interactive self-study and correspondence or individual study courses. 5. Publications - copy of Article(s), including copy of publication's table of contents and publication date. Publication of book(s) - include a copy of the title page and the page which indicates the copyright date. Limitation = 30 hours allowed for actual time spent in writing or researching. 6. Teacher, instructor, lecturer or discussion leader - Certification by department-head of dates and courses taught or certification by registered C.P.E. sponsor of dates and C.P.E. courses taught. Limitation = 60 hours allowed for actual presentation time plus actual preparation time. Preparation time is limited to up to 2 hours for each hour of presentation. Preparation time shall not be allowed for repetitious presentations of the same course, and will only be allowed for additional study or research. 7. University or college courses - copies of transcripts confirming university courses taken and hours awarded. The hours are calculated at the rate of 15 C.P.E. hours for each semester hour or 10 C.P.E. hours for each quarter hour of school credit awarded.

IMPORTANT NOTICE: Completion of this form is necessary for consideration for licensure under 225 ILCS 450/1 et. seq. (Illinois Compiled Statutes). Disclosure of this information is VOLUNTARY. However, failure to comply may result in this form not being processed. NAME PUBLIC ACCOUNTING CONTINUING PROFESSIONAL EDUCATION REPORTING FORM LICENSE NUMBER 065 - PA-RF ADDRESS STREET, CITY, STATE, ZIP CODE See Reverse side of form for INSTRUCTIONS. You are authorized to photocopy this form if additional space is needed. EACH form must bear an original signature and date. Date(s) Name of Sponsor Title of Program 1. IN-FIRM COURSES Qualifying Hours Claimed 2. OTHER PROGRAMS ATTENDED (WITH REGISTERED SPONSORS ONLY - See Item 2 on Reverse Side) 3. CORRESPONDENCE OR INDIVIDUAL STUDY PROGRAMS OR INTERACTIVE SELF-STUDY 4. PUBLISHED ARTICLES, BOOKS, ETC. Title of Publication Subjects Covered 5. TEACHER, INSTRUCTOR, LECTURER, OR DISCUSSION LEADER Name of Sponsor or College/University Course Title/Subject 6. UNIVERSITY OR COLLEGE COURSE University/College Course Semester Hours Awarded Quarter Hours Awarded TOTAL CPE HOURS Under penalties of perjury, I declare I have examined this form and all supporting documents submitted by me in connection therewith, and to the best of my knowledge, they are true, correct, and complete. Signature Date IL486-1232 12/00 (PA)